CARL L & JOSSIE P BIGGS CHARITABLE TRUST: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
CARL L & JOSSIE P BIGGS CHARITABLE TRUST (EIN 54-2057597)
Tax period
2023-07-01 to 2024-06-30
Filed
2024-11-08
IRS object ID
202413139349100116
Schema version
2023v5.1
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 ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-08T08:30:33-06:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt
Return Type990PFReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN542057597EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The Carl L and Jossie P Biggs Charitable TrustBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% Carl L BiggsInCareOfNm
Business Name ControlCARLBusinessNameControlTxt
Phone7039178777PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12225 Aryness DriveAddressLine1Txt
CityViennaCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22181ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCARL L BIGGSPersonNm
Person TitleCoTrusteePersonTitleTxt
Phone7039178777PhoneNum
Signature2024-11-08SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDORENE A SHAFFERPreparerPersonNm
PTINP01340010PTIN
Phone7032325981PhoneNum
Preparation2024-11-08PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$148,166FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$6,700ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss$7,982DividendsRevAndExpnssAmt
Dividends Net Invst Incm$7,982DividendsNetInvstIncmAmt
Dividends Adj Net Incm$7,982DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$2,373NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$9,999GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$2,373CapGainNetIncmNetInvstIncmAmt
Gross Profit Rev And Expnss$0GrossProfitRevAndExpnssAmt
Other Income Rev And Expnss$0OtherIncomeRevAndExpnssAmt
Total Rev And Expnss$17,055TotalRevAndExpnssAmt
Total Net Invst Incm$10,355TotalNetInvstIncmAmt
Total Adj Net Incm$7,982TotalAdjNetIncmAmt
Legal Fees Rev And Expnss$0LegalFeesRevAndExpnssAmt
Accounting Fees Rev And Expnss$1,000AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$1,000AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$1,000AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss$930OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$930OtherProfFeesNetInvstIncmAmt
Other Prof Fees Dsbrs Chrtbl$930OtherProfFeesDsbrsChrtblAmt
Taxes Rev And Expnss$400TaxesRevAndExpnssAmt
Deprec And Dpltn Rev And Expnss$0DeprecAndDpltnRevAndExpnssAmt
Trav Conf Meeting Rev And Expnss$216TravConfMeetingRevAndExpnssAmt
Trav Conf Meeting Net Invst Incm$216TravConfMeetingNetInvstIncmAmt
Trav Conf Meeting Dsbrs Chrtbl$216TravConfMeetingDsbrsChrtblAmt
Other Expenses Rev And Expnss$0OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$2,546TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$2,146TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$2,146TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$24,700ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$24,700ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$27,246TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$2,146TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$26,846TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$10,191ExcessRevenueOverExpensesAmt
Net Investment Income$8,209NetInvestmentIncomeAmt
Adjusted Net Income$7,982AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$86,644CashBOYAmt
Cash EOY$78,053CashEOYAmt
Cash EOYFMV$78,056CashEOYFMVAmt
Sav And Temp Cash Invst BOY$90,877SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$89,277SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$70,110SavAndTempCashInvstEOYFMVAmt
Rcvbl From Officers EOY$0RcvblFromOfficersEOYAmt
Other Nts And Loans Rcvbl EOY$0OtherNtsAndLoansRcvblEOYAmt
US Government Obligations EOY$0USGovernmentObligationsEOYAmt
Corporate Stock EOY$0CorporateStockEOYAmt
Corporate Bonds EOY$0CorporateBondsEOYAmt
Land Bldg Investments EOY$0LandBldgInvestmentsEOYAmt
Other Investments EOY$0OtherInvestmentsEOYAmt
Land EOY$0LandEOYAmt
Other Assets BOY$0OtherAssetsBOYAmt
Other Assets EOY$0OtherAssetsEOYAmt
Other Assets EOYFMV$0OtherAssetsEOYFMVAmt
Total Assets BOY$177,521TotalAssetsBOYAmt
Total Assets EOY$167,330TotalAssetsEOYAmt
Total Assets EOYFMV$148,166TotalAssetsEOYFMVAmt
Loans From Officers EOY$0LoansFromOfficersEOYAmt
Mortgages And Notes Payable EOY$0MortgagesAndNotesPayableEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$284,895CapitalStockBOYAmt
Capital Stock EOY$284,895CapitalStockEOYAmt
Retained Earning BOY-$107,374RetainedEarningBOYAmt
Retained Earning EOY-$117,565RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$177,521TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$167,330TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$177,521TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$167,330TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$177,521TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$10,191ExcessRevenueOverExpensesAmt
Other Increases$0OtherIncreasesAmt
Subtotal$167,330SubtotalAmt
Other Decreases$0OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$167,330TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

FieldValueIRS element (for citing)
Capital Gain Net Income$2,373CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$114InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$114SubtotalAmt
Tax Based On Investment Income$114TaxBasedOnInvestmentIncomeAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Tax Due$114TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Form990 T FiledfalseForm990TFiledInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateVAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1Carl L BiggsBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7039178777PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line12225 Aryness DriveAddressLine1Txt
CityViennaCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22181ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Excess Business HoldingsfalseExcessBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Transactions Fail To Qlfy As ExcfalseTransactionsFailToQlfyAsExcInd
Maintained Expenditure RspnsfalseMaintainedExpenditureRspnsInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Proceeds Or Net IncomefalseProceedsOrNetIncomeInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
CARL L BIGGS
2225 Aryness DriveViennaVA22181CoTrustee0.000$0
JOSSIE P BIGGS
2225 Aryness DriveViennaVA22181CoTrustee0.000$0

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
All Other Program Rltd Invst Tot$0AllOtherProgramRltdInvstTotAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$103,265AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$74,081AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$177,346TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$177,346AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$2,660CashDeemedCharitableAmt
Net Vl Noncharitable Assets$174,686NetVlNoncharitableAssetsAmt
Minimum Investment Return$8,734MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$8,734MinimumInvestmentReturnAmt
Tax Based On Investment Income$114TaxBasedOnInvestmentIncomeAmt
Total Tax$114TotalTaxAmt
Distributable Before Adj$8,620DistributableBeforeAdjAmt
Distributable Before Ded$8,620DistributableBeforeDedAmt
Distributable As Adjusted$8,620DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$26,846ExpensesAndContributionsAmt
Set Aside Cash Distri Test$0SetAsideCashDistriTestAmt
Qualifying Distributions$26,846QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$8,620DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$399,759ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr1$41,370ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$441,129TotalExcessDistributionCyovAmt
Qualifying Distributions$26,846QualifyingDistributionsAmt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$8,620AppliedToCurrentYearAmt
Remaining Distri From Corpus$18,226RemainingDistriFromCorpusAmt
Total Corpus$459,355TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$399,759ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$59,596ExcessDistriCyovToNextYrAmt
Excess From Year1$41,370ExcessFromYear1Amt
Excess From Current Year$18,226ExcessFromCurrentYearAmt

Private Operating Foundations PrivateOperatingFoundationsGrp

Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp

FieldValueIRS element (for citing)
Current Year$0CurrentYearAmt
Total$0TotalAmt

Qualifying Distributions QualifyingDistributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Assets Sect4942j3 Bi TotalAssetsSect4942j3BiGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Support TotalSupportGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Public Support Type PublicSupportType

FieldValueIRS element (for citing)
Total$0TotalAmt

Largest Support From EO LargestSupportFromEOGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Gross Investment Income GrossInvestmentIncomeGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerCARL L BIGGSContributingManagerNm
Contributing ManagerJOSSIE P BIGGSContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (4 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Thru The Bible
PO Box 7100PasadenaCA91109General$1,100
Community Coalition for Haiti
PO Box 1222ViennaVA22183General$13,400
Northern Virginia Baptist Center
14019 Glenkirk RdGainesvilleVA20155General$650
First Baptist Church of Vienna
Post Office Box 1905ViennaVA22183General$9,550
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$24,700TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$7,982RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$7,982RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$7,982TotalIncomeProducingActyAmt

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp (2 entries)

Line NumberLineNumberTxtRelationship StatementRelationshipStatementTxt
3Used to fund contributions
4Used to fund contributions

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1Carl and Jossie P BiggsBusinessNameLine1Txt

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line12225 Aryness DrAddressLine1Txt
CityViennaCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22181ZIPCd
FieldValueIRS element (for citing)
Total Contributions$24,700TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryTax PreparationCategoryTxt
Amt$1,000Amt
Net Investment Income$1,000NetInvestmentIncomeAmt
Disbursements Charitable Prps$1,000DisbursementsCharitablePrpsAmt

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp

FieldValueIRS element (for citing)
AssetCorestoneAssetDesc
Acquired2023-01AcquiredDt
How AcquiredPurchasedHowAcquiredTxt
Sold2024-04SoldDt

Purchaser Name PurchaserNameGrp

FieldValueIRS element (for citing)
Person04292024PersonNm
FieldValueIRS element (for citing)
Gross Sales Price$9,999GrossSalesPriceAmt
Basis$7,626BasisAmt
Total Net$2,373TotalNetAmt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryManagement FeesCategoryTxt
Amt$930Amt
Net Investment Income$930NetInvestmentIncomeAmt
Disbursements Charitable Prps$930DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryTaxesCategoryTxt
Amt$400Amt

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