2Nd Base Foundation

Nonprofit profile at a glance

EIN
621585572
IRS 990-N coverage
2025–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2013, Form 990-N 2025
Location
Hendersonville, TN, US
Phone
615-824-4808
Rating confidence
Limited
Sector
Camps

Official website

What the e-Postcard reports

Notice states gross receipts normally $50,000 or less
Yes
Termination reported
No
Principal officer
CARL A MACLEOD
Tax period began
2025-01-01 00:00:00
Tax period ended
2025-12-31 00:00:00
Filed website
SECONDBASE.ORG

Source: IRS Form 990-N, tax year 2025. These are filed notice facts, not independently verified current operations. The notice does not report exact revenue, expenses, assets, leadership compensation, or governance controls.

Overview

From its website

2nd Base Foundation operates Camp MacLeod, a nonprofit camp serving at-risk and underprivileged children ages 10–14 from Middle and West Tennessee. The camp provides a two-week summer experience focused on self-esteem, teamwork, and character development through sports, wilderness activities, and follow-up programs like Fellowship of Christian Athletes and Boy Scouts. Founded by Carl MacLeod in memory of his son Mark, the organization owns 440 acres in Waverly, Tennessee, and relies on private donations to maintain a spiritual basis for its work.

IRS classification

Camps (NTEE N20).

Filing

Its tax year 2025 Form 990-N states gross receipts are normally $50,000 or less. The notice does not report termination.

Other filing

A Form 990 for tax year 2013 is also available.

Coverage

Other list screening or federal responsibility records are incomplete in the available data.

Sources: Official website capture · IRS Business Master File · IRS Form 990-N · IRS filing history · Grant-readiness source coverage

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

    Details

    • What they do: 2 programs and campaigns described on the official site · 1 operating location identified
    • Postcard: tax year 2025 · gross receipts were within the e-Postcard filing limit
    • Contacts: How to reach this organization
    • Money network: 1 filed money-flow record
    • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
    • People: Everyone the filings name, and which of them the filings identify by more than a name.