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MACLELLAN CENTER FOR GLOBAL CHRISTIAN EDUCATION

EIN 45-2200743 CHATTANOOGA, TN

Revenue 2025
$2,561,625
Expenses 2025
$2,435,436

Program services were 87.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
X20
Classification
1000
Street
820 BROAD ST STE 300

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • DARYL HEALD

    FOUNDER & CHAIRMAN

    Total calculated
    $0
    Hours/week
    1
  • HENRY KAESTNER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • JIM AYALA

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • CARL THONG

    CO-CHAIRMAN

    Total calculated
    $0
    Hours/week
    1
  • MATHEW NEVILLE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    10
  • LEE BEHAR

    DIRECTOR OF FINANCE

    Total calculated
    $52,200
    From this org
    $52,200
    From related orgs
    $0
    Other
    $0
    Hours/week
    10
  • EMANUAL BISTRIAN

    EXECUTIVE DIRECTOR

    Total calculated
    $136,260
    From this org
    $136,260
    From related orgs
    $0
    Other
    $0
    Hours/week
    30

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $2,561,625
    Expenses
    $2,435,436
    Contributions
    $2,519,485
    Grants paid
    $75,000
  • 2024
    Revenue
    $2,649,862
    Expenses
    $2,628,233
    Contributions
    $2,618,836
    Grants paid
    $0
  • 2023
    Revenue
    $2,156,407
    Expenses
    $2,302,959
    Contributions
    $2,126,786
    Grants paid
    $0
  • 2022
    Revenue
    $2,249,527
    Expenses
    $1,819,082
    Contributions
    $2,249,464
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Grants made

  • 2025 ACCELERATE AND ENHANCE THE IMPACT OF MISSION, MINISTRY, AND PHILANTHROPIC ORGANIZATIONS

Where these grants went next →

Grants received

The 10 largest by cash amount. The API serves every itemized grant.

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 10 September 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.