ROBB CHARITABLE TR: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: ROBB CHARITABLE TR (EIN 22-3087631)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-11-13
IRS object ID: 202403189349101565
Schema version: 2023v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990-PF
Investments Other Schedule2
Other Expenses Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-11-13T10:50:27-05:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	141592927	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	KARP ACKERMAN SMALL & HOGAN CPAS PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	ONE HUDSON CITY CENTER SUITE 1 EAST	AddressLine1Txt
City	HUDSON	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	125342340	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	223087631	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ROBB CHARITABLE TRUST	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ROBB	BusinessNameControlTxt
Phone	6179831387	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	24 BOYLSTON STREET 2	AddressLine1Txt
City	JAMAICA PLAIN	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02130	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LINDSEY ROBB	PersonNm
Person Title	MANAGER	PersonTitleTxt
Phone	6179831387	PhoneNum
Signature	2024-11-15	SignatureDt

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	STEPHANIE A FIRST	PreparerPersonNm
PTIN	P00967483	PTIN
Phone	5188287618	PhoneNum
Preparation	2024-11-06	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$320,941	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss	$878	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$878	InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss	$9,134	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$9,134	DividendsNetInvstIncmAmt
Total Rev And Expnss	$10,012	TotalRevAndExpnssAmt
Total Net Invst Incm	$10,012	TotalNetInvstIncmAmt
Other Expenses Rev And Expnss	$112	OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm	$77	OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss	$112	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$77	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$0	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$0	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$112	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$77	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$0	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$9,900	ExcessRevenueOverExpensesAmt
Net Investment Income	$9,935	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$18,768	CashBOYAmt
Cash EOY	$18,720	CashEOYAmt
Cash EOYFMV	$18,720	CashEOYFMVAmt
Sav And Temp Cash Invst BOY	$153,385	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$163,333	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$163,333	SavAndTempCashInvstEOYFMVAmt
Other Investments BOY	$206,715	OtherInvestmentsBOYAmt
Other Investments EOY	$206,715	OtherInvestmentsEOYAmt
Other Investments EOYFMV	$138,888	OtherInvestmentsEOYFMVAmt
Total Assets BOY	$378,868	TotalAssetsBOYAmt
Total Assets EOY	$388,768	TotalAssetsEOYAmt
Total Assets EOYFMV	$320,941	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Retained Earning BOY	$378,868	RetainedEarningBOYAmt
Retained Earning EOY	$388,768	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$378,868	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$388,768	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$378,868	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$388,768	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$378,868	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$9,900	ExcessRevenueOverExpensesAmt
Subtotal	$388,768	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$388,768	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$138	InvestmentIncomeExciseTaxAmt
Subtotal	$138	SubtotalAmt
Tax Based On Investment Income	$138	TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx	$252	EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits	$252	TotalPaymentsAndCreditsAmt
Overpayment	$114	OverpaymentAmt
Applied To ES Tax	$114	AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	false	LegislativePoliticalActyInd
More Than100 Spent	false	MoreThan100SpentInd
Form1120 POL Filed	false	Form1120POLFiledInd
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	false	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	Yes (true)	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	false	PrivateOperatingFoundationInd
New Substantial Contributors	false	NewSubstantialContributorsInd
Own Controlled Entity	false	OwnControlledEntityInd
Donor Advised Fund	false	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd
Website Address	NONE	WebsiteAddressTxt
Individual With Books	LINDSEY ROBB	IndividualWithBooksNm
Phone	6179831387	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	24 BOYLSTON STREET 2	AddressLine1Txt
City	JAMAICA PLAIN	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02130	ZIPCd

Field	Value	IRS element (for citing)
Foreign Accounts Question	false	ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Field	Value	IRS element (for citing)
Sale Or Exch Disqualified Prsn	false	SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn	false	BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn	false	FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn	false	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	false	TransferAstDisqualifiedPrsnInd
Payment To Government Official	false	PaymentToGovernmentOfficialInd
Undistributed Income PY	false	UndistributedIncomePYInd
Business Holdings	false	BusinessHoldingsInd
Jeopardy Investments	false	JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst	false	UncorrectedPYJeopardyInvstInd
Influence Legislation	false	InfluenceLegislationInd
Influence Election	false	InfluenceElectionInd
Grants To Individuals	false	GrantsToIndividualsInd
Grants To Organizations	false	GrantsToOrganizationsInd
Noncharitable Purpose	false	NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (5 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
LINDSEY ROBB
24 BOYLSTON STREET 2	JAMAICA PLAIN	MA	02130	MANAGER	1.00	$0	$0	$0
MARJORIE AMERO ROBB
56 PILGRIM ROADS	MARBLEHEAD	MA	01945	TRUSTEE	0.20	$0	$0	$0
STEVEN ROBB
39 MAIDEN LANE	WAYLAND	MA	01778	TRUSTEE	0.20	$0	$0	$0
KIMBERLEY DIEFENBACH ROBB
39 MAIDEN LANE	WAYLAND	MA	01778	TRUSTEE	0.20	$0	$0	$0
RICHARD ROBB
56 PILGRIM ROADS	MARBLEHEAD	MA	01945	TRUSTEE	0.20	$0	$0	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Field	Value	IRS element (for citing)
Description1	N/A	Description1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$153,211	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$173,729	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$326,940	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$326,940	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$4,904	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$322,036	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$16,102	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$16,102	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$138	TaxBasedOnInvestmentIncomeAmt
Total Tax	$138	TotalTaxAmt
Distributable Before Adj	$15,964	DistributableBeforeAdjAmt
Distributable Before Ded	$15,964	DistributableBeforeDedAmt
Distributable As Adjusted	$15,964	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$0	ExpensesAndContributionsAmt
Qualifying Distributions	$0	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$15,964	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$26,999	ExcessDistributionCyovYr5Amt
Total Excess Distribution Cyov	$26,999	TotalExcessDistributionCyovAmt
Excess Distri Cyov App CY Corpus	$15,964	ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY	$15,964	ExcessDistributionCyovAppCYAmt
Total Corpus	$11,035	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$11,035	ExcessDistriCyovFromYr5Amt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$878	ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$9,134	ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$10,012	ExclusionAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$10,012	TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO	false	TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO	false	TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets	false	SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO	false	PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets	false	RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements	false	ReimbursementArrangementsInd
Loans Or Loan Guarantees	false	LoansOrLoanGuaranteesInd
Performance Of Services Etc	false	PerformanceOfServicesEtcInd
Sharing Of Facilities Etc	false	SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO	false	RelationshipsNonchrtblEOInd

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (3 entries)

Category Or ItemCategoryOrItemTxt	Listed At Cost Or FMVListedAtCostOrFMVCd	Book ValueBookValueAmt	EOYFMVEOYFMVAmt
INVENTRUST PROPERTIES CORP (FORMERLY	AT COST	$130,850	$64,034
HIGHLANDS REIT INC	AT COST	$9,097	$8,086
PREFERRED INCOME PARTNERS IV	AT COST	$66,768	$66,768

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Net Investment IncomeNetInvestmentIncomeAmt
EXPENSES
BANK CHARGES	$12	$12
BROKERAGE ACCOUNT FEE	$65	$65
FILING FEE	$35

ROBB CHARITABLE TR: Form 990PF, tax year 2023

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Preparer Person PreparerPersonGrp

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Statements Regarding Acty StatementsRegardingActyGrp

Location Of Books US Address LocationOfBooksUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (5 entries)

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

PF Qualifying Distributions PFQualifyingDistributionsGrp

Undistributed Income UndistributedIncomeGrp

Supplementary Information SupplementaryInformationGrp

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (3 entries)

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)

Comments