GARIOCH CHARITABLE TRUST: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: GARIOCH CHARITABLE TRUST (EIN 46-4386347)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-08-12
IRS object ID: 202502249349100915
Schema version: 2024v5.2
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
Schedule B
Other Assets Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-08-12T10:29:04-07:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	813490563	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MILLNER WOODRUFF CPAs	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3505 YUCCA DR STE 101	AddressLine1Txt
City	FLOWER MOUND	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	75028	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	464386347	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	The Garioch Charitable Trust	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	GARI	BusinessNameControlTxt
Phone	9729662221	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2001 Highland Village Road	AddressLine1Txt
City	Highland Village	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	75077	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MARK MENKING	PersonNm
Person Title	Director	PersonTitleTxt
Signature	2025-08-11	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

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	Michael Woodruff	PreparerPersonNm
PTIN	P01974659	PTIN
Phone	2142851522	PhoneNum

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$2,534,142	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Contri Rcvd Rev And Expnss	$500,000	ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss	$210,000	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$210,000	DividendsNetInvstIncmAmt
Dividends Adj Net Incm	$210,000	DividendsAdjNetIncmAmt
Total Rev And Expnss	$710,000	TotalRevAndExpnssAmt
Total Net Invst Incm	$210,000	TotalNetInvstIncmAmt
Total Adj Net Incm	$210,000	TotalAdjNetIncmAmt
Trav Conf Meeting Rev And Expnss	$26,354	TravConfMeetingRevAndExpnssAmt
Trav Conf Meeting Net Invst Incm	$2,635	TravConfMeetingNetInvstIncmAmt
Trav Conf Meeting Dsbrs Chrtbl	$23,719	TravConfMeetingDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$26,354	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$2,635	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$23,719	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$409,867	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$409,867	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$436,221	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$2,635	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$433,586	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$273,779	ExcessRevenueOverExpensesAmt
Net Investment Income	$207,365	NetInvestmentIncomeAmt
Adjusted Net Income	$210,000	AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$175,056	CashBOYAmt
Cash EOY	$359,142	CashEOYAmt
Cash EOYFMV	$359,142	CashEOYFMVAmt
Other Investments BOY	$2,100,000	OtherInvestmentsBOYAmt
Other Investments EOY	$2,000,000	OtherInvestmentsEOYAmt
Other Investments EOYFMV	$2,000,000	OtherInvestmentsEOYFMVAmt
Other Assets EOY	$175,000	OtherAssetsEOYAmt
Other Assets EOYFMV	$175,000	OtherAssetsEOYFMVAmt
Total Assets BOY	$2,275,056	TotalAssetsBOYAmt
Total Assets EOY	$2,534,142	TotalAssetsEOYAmt
Total Assets EOYFMV	$2,534,142	TotalAssetsEOYFMVAmt
Accounts Payable BOY	$14,693	AccountsPayableBOYAmt
Total Liabilities BOY	$14,693	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY	$2,260,363	NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY	$2,534,142	NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY	$2,260,363	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$2,534,142	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$2,275,056	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$2,534,142	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$2,260,363	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$273,779	ExcessRevenueOverExpensesAmt
Subtotal	$2,534,142	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$2,534,142	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$2,882	InvestmentIncomeExciseTaxAmt
Subtotal	$2,882	SubtotalAmt
Tax Based On Investment Income	$2,882	TaxBasedOnInvestmentIncomeAmt
Form2220 Attached	Yes (X)	Form2220AttachedInd
Es Penalty	$162	EsPenaltyAmt
Tax Due	$3,044	TaxDueAmt
Applied To ES Tax	$0	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
Org Report Or Register State	TX	OrgReportOrRegisterStateCd
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	Yes (true)	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	N/A	WebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

Field	Value	IRS element (for citing)
Business Name Line1	The Garioch Charitable Trust	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	9729662221	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	2001 Highland Village Road	AddressLine1Txt
City	Highland Village	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	75077	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
Acts Fail To Qlfy As Exceptions	false	ActsFailToQlfyAsExceptionsInd
Uncorrected Prior Acts	false	UncorrectedPriorActsInd
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 (7 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt
MARK MENKING
2001 Highland Village Road	HIGHLAND VILLAGE	TX	75077	Director	5.00	$0
Keith MENKING
2001 Highland Village Road	HIGHLAND VILLAGE	TX	75077	Director	1.00	$0
BISHOP HUGH GILBERT
2001 Highland Village Road	HIGHLAND VILLAGE	TX	75077	Director	1.00	$0
Anthony Barbieri
2001 Highland Village Road	Highland Village	TX	75077	Director	1.00	$0
Curtis Stephan
2001 Highland Village Road	Highland Village	TX	75077	Director	1.00	$0
Sue Ogle
2001 Highland Village Road	Highland Village	TX	75077	Director	1.00	$0
Magnus MacFarlane-Barrow
2001 Highland Village Road	Highland Village	TX	75077	Director	1.00	$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

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

Field	Value	IRS element (for citing)
Description1	The mission of the Garioch Charitable Trust in Scotland is Supporting Evangelical Leadership. This support includes providing for the maintenance of four Dominican Sisters of St. Cecilia who conduct retreats, lead youth groups, teach classes at Catholic schools and implement various other programs. Many of these activities are conducted using the facilities of Kilcoy Castle which is the property of one of the Trustees. The Trust does not make any payments for use of Kilcoy Castle or any other assets owned by Trustees.	Description1Txt
Expenses1	$325,732	Expenses1Amt
Description2	The mission of the Garioch Charitable Trust in Haiti is Supporting Education & Commerce. The Trusts activities included the operations of the St. Therese School in Boileau, Haiti as well as operating a micro-credit facility and an agricultural program. The Trust has one employee in Haiti (a former Haitian school teacher) who handles budgeting, reporting and liaison between the school staff and the Trust; he also manages the micro-credit facility and the agricultural program (along with various local volunteers).	Description2Txt
Expenses2	$84,135	Expenses2Amt
Description3	The mission of the Garioch Charitable Trust in Kenya is Supporting Education. This support is currently focused on the Mara Shiner School in the Maasai Mara in Kenya. In prior years the Trust built the school, the operating costs of which have been covered by tuition. In 2016, the Trust acquired a school bus which was converted for water transport to the school.	Description3Txt
Description4	The mission of the Garioch Charitable Trust in the United States is Supporting Evangelical Leadership. Support in 2023 included a donation to the St. Cecilia Media Center in Dallas, TX.	Description4Txt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$231,369	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$231,369	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast	$231,369	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$3,471	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$227,898	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$11,395	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Sect4942j3j5 Fndtn And Frgn Org	Yes (X)	Sect4942j3j5FndtnAndFrgnOrgInd

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$433,586	ExpensesAndContributionsAmt
Qualifying Distributions	$433,586	QualifyingDistributionsAmt

Private Operating Foundations PrivateOperatingFoundationsGrp

Field	Value	IRS element (for citing)
Private Operating Fndtn Ruling	2014-08-11	PrivateOperatingFndtnRulingDt
Section4942j3	Yes (X)	Section4942j3Ind

Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp

Field	Value	IRS element (for citing)
Current Year	$11,395	CurrentYearAmt
Total	$11,395	TotalAmt

Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp

Field	Value	IRS element (for citing)
Current Year	$9,686	CurrentYearAmt
Total	$9,686	TotalAmt

Qualifying Distributions QualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Current Year	$433,586	CurrentYearAmt
Year1	$562,935	Year1Amt
Year2	$496,760	Year2Amt
Year3	$821,796	Year3Amt
Total	$2,315,077	TotalAmt

Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp

Field	Value	IRS element (for citing)
Current Year	$433,586	CurrentYearAmt
Year1	$562,935	Year1Amt
Year2	$496,760	Year2Amt
Year3	$821,796	Year3Amt
Total	$2,315,077	TotalAmt

Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp

Field	Value	IRS element (for citing)
Current Year	$7,597	CurrentYearAmt
Total	$7,597	TotalAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (4 entries)

Address Line1RecipientForeignAddress/AddressLine1Txt	CityRecipientForeignAddress/CityNm	Province Or StateRecipientForeignAddress/ProvinceOrStateNm	CountryRecipientForeignAddress/CountryCd	Foreign PostalRecipientForeignAddress/ForeignPostalCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
Haiti Projects
Various	Various	Various	HA	Various	None	NC	Supporting Education & Commerce in Haiti	$84,135
The Craig Lodge Trust
Craig Lodge Family House of Prayer	Dalmally	PA33	UK	1AR	None	NC	Supporting Evangelical Leadership in Scotland	$139,144
Dominican Sisters of St Cecilia
15-19 Abbey Street	Elgin	Elgin	UK	IV30 1DA	None	NC	Supporting Evangelical Leadership in Scotland	$67,828
Scotland Projects
Various	Various	Various	UK	Various	None	NC	Supporting Evangelical Leadership in Scotland	$118,760

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$409,867	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$210,000	RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$210,000	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$210,000	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

Schedule B IRS990ScheduleB

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
General Rule	Yes (X)	GeneralRuleInd

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	1	ContributorNum
Contributor Person	MARK MENKING	ContributorPersonNm

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	2001 Highland Village Road	AddressLine1Txt
City	HIGHLAND VILLAG	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	75077	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$500,000	TotalContributionsAmt
Noncash Contribution	Yes (X)	NoncashContributionInd

Non Cash Property Contribution NonCashPropertyContributionGrp

Field	Value	IRS element (for citing)
Contributor	1	ContributorNum
Noncash Property	One-Year term note.	NoncashPropertyDesc
Fair Market Value	$500,000	FairMarketValueAmt
Received	2024-06-01	ReceivedDt

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp

Field	Value	IRS element (for citing)
Desc	Interest Receivable	Desc
EOY Book Value	$175,000	EOYBookValueAmt
EOYFMV	$175,000	EOYFMVAmt