BETA

BEO CHARITABLE TRUST: Form 990PF, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
BEO CHARITABLE TRUST (EIN 20-5580904)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-09-21
IRS object ID
202242649349100704
Schema version
2021v4.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2022-09-21T11:58:08-07:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN821514691PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MORICE LIST & ASSOCIATES LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line18700 MANCHESTER RDAddressLine1Txt
CityST LOUISCityNm
State AbbreviationMOStateAbbreviationCd
ZIP63144ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN205580904EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BEO CHARITABLE TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBEOCBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line18700 MANCHESTER RDAddressLine1Txt
CityST LOUISCityNm
State AbbreviationMOStateAbbreviationCd
ZIP63144ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonANDREW O'BRIENPersonNm
Person TitlePresidentPersonTitleTxt
Signature2022-09-21SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstANDREWPersonFirstNm
Person LastOBRIENPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCHESTER E LISTPreparerPersonNm
PTINP00164971PTIN
Phone3146473005PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$0FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$58InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$58InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$58InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$188,448DividendsRevAndExpnssAmt
Dividends Net Invst Incm$188,448DividendsNetInvstIncmAmt
Dividends Adj Net Incm$188,448DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$1,528,069NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$2,197,662GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$1,528,069CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm$69,410NetSTCapitalGainAdjNetIncmAmt
Total Rev And Expnss$1,716,575TotalRevAndExpnssAmt
Total Net Invst Incm$1,716,575TotalNetInvstIncmAmt
Total Adj Net Incm$257,916TotalAdjNetIncmAmt
Other Prof Fees Rev And Expnss$102,086OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$102,086OtherProfFeesNetInvstIncmAmt
Other Expenses Rev And Expnss$1,691OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$1,691OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$103,777TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$103,777TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$542,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$542,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$645,777TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$103,777TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$542,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$1,070,798ExcessRevenueOverExpensesAmt
Net Investment Income$1,612,798NetInvestmentIncomeAmt
Adjusted Net Income$257,916AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$369,893SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$1,629,438SavAndTempCashInvstEOYAmt
Inventories BOY$775,000InventoriesBOYAmt
Inventories EOY$2,940,000InventoriesEOYAmt
Corporate Stock BOY$7,297,910CorporateStockBOYAmt
Corporate Stock EOY$4,923,560CorporateStockEOYAmt
Total Assets BOY$8,442,803TotalAssetsBOYAmt
Total Assets EOY$9,492,998TotalAssetsEOYAmt
Total Assets EOYFMV$0TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$8,442,803NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$9,492,998NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$8,442,803TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$9,492,998TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$8,442,803TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$9,492,998TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$8,442,803TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$1,070,798ExcessRevenueOverExpensesAmt
Subtotal$9,513,601SubtotalAmt
Other Decreases$20,603OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$9,492,998TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (5 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
Morgan Stanley #20513 LTP2000-01-012021-12-31$1,432,363$497,008$935,355$935,355
Morgan Stanley #20513 STP2021-12-312021-12-31$156,754$87,344$69,410$69,410
KISHONY CELLOP$26,000$25,000$1,000$1,000
ALPHABET INCP2000-01-012021-12-31$348,278$43,924$304,354$304,354
MICROSOFT CORPP2008-10-092021-12-01$234,267$16,317$217,950$217,950
FieldValueIRS element (for citing)
Capital Gain Net Income$1,528,069CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$69,410NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$22,418InvestmentIncomeExciseTaxAmt
Subtotal$22,418SubtotalAmt
Tax Based On Investment Income$22,418TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$18,000EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$18,000TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$275EsPenaltyAmt
Tax Due$4,693TaxDueAmt
Applied To ES Tax$0AppliedToESTaxAmt

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
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateMOOrgReportOrRegisterStateCd
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
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1ANDREW OBRIENBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3146473005PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line18700 MANCHESTER RDAddressLine1Txt
CityST LOUISCityNm
State AbbreviationMOStateAbbreviationCd
ZIP63144ZIPCd
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
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
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
ANDREW O'BRIEN
7101 WESTMORELAND DRST LOUISMO63130President0.00$0
LORI R O'BRIEN
7101 WESTMORELAND DRST LOUISMO63130Treasurer0.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$12,886,453AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$550,346AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$13,436,799TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$13,436,799AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$201,552CashDeemedCharitableAmt
Net Vl Noncharitable Assets$13,235,247NetVlNoncharitableAssetsAmt
Minimum Investment Return$661,762MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$661,762MinimumInvestmentReturnAmt
Tax Based On Investment Income$22,418TaxBasedOnInvestmentIncomeAmt
Total Tax$22,418TotalTaxAmt
Distributable Before Adj$639,344DistributableBeforeAdjAmt
Distributable Before Ded$639,344DistributableBeforeDedAmt
Distributable As Adjusted$639,344DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$542,000ExpensesAndContributionsAmt
Qualifying Distributions$542,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$639,344DistributableAsAdjustedAmt
Undistributed Income PY$534,855UndistributedIncomePYAmt
Qualifying Distributions$542,000QualifyingDistributionsAmt
Applied To Year1$534,855AppliedToYear1Amt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$7,145AppliedToCurrentYearAmt
Undistributed Income CY$632,199UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerANDREW O'BRIENContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (26 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
ST LOUIS SYMPHONY ORCH
718 N GRAND BLVDST LOUISMO63103NONEGENERAL OPERATIONS$155,000
DE LA SALLE ST MATHEWS
4145 KENNERLY AVEST LOUISMO63113NONEGENERAL OPERATIONS$40,000
JOIN HANDS ESL INC
PO BOX 1429E ST LOUISIL62202NONEGENERAL OPERATIONS$2,000
SOULARD SCHOOL
1110 VICTOR STREETST LOUISMO63104NONEGENERAL OPERATIONS$10,000
NERINX HALL
530 E LOCKWOOD AVEWEBSTER GROVESMO63119NONEGENERAL OPERATIONS$175,000
MISSOURI BOTANICAL GARDEN
4344 SHAW BLVDST LOUISMO63110NONEGENERAL OPERATIONS$20,000
CHAMBER MUSIC SOCIETY
3526 WASHINGTON AVEST LOUISMO63130NONEGENERAL OPERATIONS$5,000
ST LOUIS ACTOR'S STUDIO
360 N BOYLE AVEST LOUISMO63108NONEGENERAL OPERATIONS$3,000
MUSCULAR DYSTROPHY ASSOCIATION
13801 Riverport Dr 303Maryland HeightsMO63043NONEGENERAL OPERATIONS$10,000
ANNIE MALONE CHILDREN FAMILY FOUNDA
7101 Westmoreland DriveUniversity CityMO63130NONEGENERAL OPERATIONS$2,000
CATHOLIC STUDENT CENTER WASHINGTON
ONE BOOKINGS DRIVE CAMPUS BOX 1210ST LOUISMO63130NONEGENERAL OPERATIONS$5,000
FLYOVER COMEDY FESTIVAL
4195 MANCHESTER AVEST LOUISMO63110NONEGENERAL OPERATIONS$4,500
PEDAL THE CAUSE
9288 DIELMAN INDUSTRIAL DROLIVETTEMO63132NONEGENERAL OPERATIONS$1,000
PLANNED PARENTHOOD ST LOUIS
4251 FOREST PARK AVEST LOUISMO63108NONEGENERAL OPERATIONS$1,000
UNIVERSITY OF MISSOURI ST LOUIS
1 UNIVERSITY BLVD 211ST LOUISMO63121NONEGENERAL OPERATIONS$5,000
CHAMINADE COLLEGE PREPARATORY SCHOO
425 S LINDBERGH BLVDST LOUISMO63131NONEGENERAL OPERATIONS$50,000
HUMANE SOCIETY OF MISSOURI
1201 MACKLIND AVEST LOUISMO63110NONEGENERAL OPERATIONS$1,000
LEGAL SERVICES OF EASTERN MISSOURI
4232 FOREST PARK AVEST LOUISMO63108NONEGENERAL OPERATIONS$10,000
ST LOUIS PUBLIC RADIO
3651 OLIVE STST LOUISMO63108NONEGENERAL OPERATIONS$1,500
ST LOUIS AREA FOODBANK
70 CORPORATE WOODS DRBRIDGETONMO63044NONEGENERAL FUND$3,000
DOWN SYNDROME ASSOCIATION OF GREATE
8531 PAGE AVE SUITE 120ST LOUISMO63114NONEGENERAL OPERATIONS$4,000
DUKE UNIVERSITY
2080 DUKE UNIVERSITY RDDURHAMNC27708NONEIRONDUKES ATHLETIC SUPPORT$12,000
ST LOUIS ART MUSEUM FOUNDATION
ONE FINE ARTS DRIVE FOREST PARKST LOUISMO63110NONEGENERAL OPERATIONS$1,500
FEEDING AMERICA
PO BOX 96749WASHINGTONDC20090NONEGENERAL$500
TABERNACLE COMMUNITY DEVELOPMENT
3801 ASHLAND AVESAINT LOUISMO63107NONEGENERAL$15,000
THE IRELAND FUNDS AMERICA
345 PARK AVE FLOOR 17NEW YORKNY10154NONEGENERAL$5,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$542,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$58ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$188,448ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$1,528,069ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$1,716,575ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$1,716,575TotalIncomeProducingActyAmt

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

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescFEDERAL TAXES PAIDDesc
Amt$20,603Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescFOREIGN TAXESDesc
Revenue And Expenses Per Books$1,691RevenueAndExpensesPerBooksAmt
Net Investment Income$1,691NetInvestmentIncomeAmt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryMORGAN STANLEY SERVICE FEECategoryTxt
Amt$102,086Amt
Net Investment Income$102,086NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

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