WHITEHEAD-HINKLE TR: Form 990PF, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- WHITEHEAD-HINKLE TR (EIN 46-6147066)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-11-13
- IRS object ID
- 202043189349100034
- Schema version
- 2019v5.1
- 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
- Form 990-PF
- Accounting Fees Schedule
- Applied To Prior Year Election
- Depreciation Schedule
- Investments Land Schedule2
- Investments Other Schedule2
- Legal Fees Schedule
- Other Decreases Schedule
- Other Expenses Schedule
- Other Increases Schedule
- Reduction Explanation Statement
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-11-13T08:34:47-06:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 310962125 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WHITED SEIGNEUR SAMS & RAHE CPAS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 213 SOUTH PAINT STREET | AddressLine1Txt |
| City | CHILLICOTHE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 456013828 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 466147066 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE WHITEHEAD-HINKLE TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WHIT | BusinessNameControlTxt |
| Phone | 7407746152 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14 S PAINT ST FOULKE BLOCK NO | AddressLine1Txt |
| City | CHILLICOTHE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45601 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT HESS | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 7407746152 | PhoneNum |
| Signature | 2020-11-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DONALD R SEIGNEUR | PreparerPersonNm |
| PTIN | P00283160 | PTIN |
| Phone | 7407022600 | PhoneNum |
| Preparation | 2020-11-10 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 147.0.10.106 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-11-10 | IPDt |
| IP Tm | 08:38:12 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 64985177E745154F6F95A8EB4E2EA15DC239824A | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-04-22 16:20:28Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $7,594,783 | 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 | $259 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $259 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $61,057 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $61,057 | DividendsNetInvstIncmAmt |
| Gross Rents Rev And Expnss | $163,540 | GrossRentsRevAndExpnssAmt |
| Gross Rents Net Invst Incm | $163,540 | GrossRentsNetInvstIncmAmt |
| Net Rental Income Or Loss | $118,902 | NetRentalIncomeOrLossAmt |
| Net Gain Sale Ast Rev And Expnss | $8,777 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $8,777 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $8,777 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $233,633 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $233,633 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $27,327 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $13,663 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $13,664 | CompOfcrDirTrstDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $6,248 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $3,124 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $5,650 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $0 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $2,825 | AccountingFeesChrtblPrpsAmt |
| Taxes Rev And Expnss | $34,277 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $29,636 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $4,263 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $4,263 | DeprecAndDpltnNetInvstIncmAmt |
| Other Expenses Rev And Expnss | $11,003 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $10,739 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $0 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $88,768 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $58,301 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $19,613 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $160,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $160,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $248,768 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $58,301 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $179,613 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$15,135 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $175,332 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $18,847 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $50,646 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $50,646 | SavAndTempCashInvstEOYFMVAmt |
| Invst Land Cost Or Other Basis | $6,533,754 | InvstLandCostOrOtherBasisAmt |
| Invst Land Accum Depreciation | $20,611 | InvstLandAccumDepreciationAmt |
| Land Bldg Investments BOY | $6,517,406 | LandBldgInvestmentsBOYAmt |
| Land Bldg Investments EOY | $6,513,143 | LandBldgInvestmentsEOYAmt |
| Land Bldg Investments EOYFMV | $6,070,577 | LandBldgInvestmentsEOYFMVAmt |
| Other Investments BOY | $1,455,606 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $1,350,410 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $1,473,560 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $7,991,859 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,914,199 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $7,594,783 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $0 | CapitalStockBOYAmt |
| Capital Stock EOY | $0 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $7,991,859 | RetainedEarningBOYAmt |
| Retained Earning EOY | $7,914,199 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $7,991,859 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $7,914,199 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $7,991,859 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $7,914,199 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $7,991,859 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$15,135 | ExcessRevenueOverExpensesAmt |
| Other Increases | $42,671 | OtherIncreasesAmt |
| Subtotal | $8,019,395 | SubtotalAmt |
| Other Decreases | $105,196 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $7,914,199 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Property | CAPITAL GAINS DIVIDENDS | PropertyDesc |
| How Acquired | P | HowAcquiredCd |
| Gross Sales Price | $8,777 | GrossSalesPriceAmt |
| Gain Or Loss | $8,777 | GainOrLossAmt |
| Gains Minus Excess Or Losses | $8,777 | GainsMinusExcessOrLossesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $8,777 | CapitalGainNetIncomeAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | 0 | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $199,166 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $3,650,131 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.054564 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $250,635 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $3,731,340 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.067170 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $462,217 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $4,524,528 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.102158 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $181,856 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $3,483,026 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.052212 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $133,348 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $3,587,068 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.037175 | DistributionYr5Rt |
| Total Distribution | 0.313279 | TotalDistributionRt |
| Average Distribution | 0.062656 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $3,657,579 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $229,169 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $1,753 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $230,922 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $179,613 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $3,507 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $3,507 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $3,507 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $3,300 | EstimatedPlusOvpmtIncmTxAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $3,300 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $57 | EsPenaltyAmt |
| Tax Due | $264 | TaxDueAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | 0 | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | OH | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | ROBERT C HESS | IndividualWithBooksNm |
| Phone | 7407746152 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14 S PAINT ST FOULKE BLOCK | AddressLine1Txt |
| City | CHILLICOTHE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT C HESS | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14 S PAINT ST FOLKE BLOCK | AddressLine1Txt |
| City | CHILLICOTHE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | TRUSTEE | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 2.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $27,327 | CompensationAmt |
| Employee Benefit Program | $0 | EmployeeBenefitProgramAmt |
| Expense Account Other Allwnc | $0 | ExpenseAccountOtherAllwncAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $1,390,981 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $34,747 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $2,287,550 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $3,713,278 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $3,783,027 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $3,713,278 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $55,699 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $3,657,579 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $182,879 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $182,879 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $3,507 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $3,507 | TotalTaxAmt |
| Distributable Before Adj | $179,372 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $179,372 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $179,372 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $179,613 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $179,613 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $0 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $179,613 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $179,372 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr1 | $11,584 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $11,584 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $179,613 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $179,372 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $241 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $11,825 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $11,825 | ExcessDistriCyovToNextYrAmt |
| Excess From Year1 | $11,584 | ExcessFromYear1Amt |
| Excess From Current Year | $241 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TEAYS VALLEY EDUCATIONAL FOUNDATION | BusinessNameLine1Txt |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2006 KENNY RD | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 432213502 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Relationship | NONE | RecipientRelationshipTxt |
| Recipient Foundation Status | FOUNDATION | RecipientFoundationStatusTxt |
| Grant Or Contribution Purpose | DONATION | GrantOrContributionPurposeTxt |
| Amt | $160,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $160,000 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $259 | ExclusionAmt |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $61,057 | ExclusionAmt |
Net Rntl Incm Re Not Debt Fincd Prop NetRntlIncmReNotDebtFincdProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 16 | ExclusionCd |
| Exclusion | $118,902 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $8,777 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $188,995 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $188,995 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $5,650 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $2,825 | DisbursementsCharitablePrpsAmt |
Applied To Prior Year Election AppliedToPriorYearElection
| Field | Value | IRS element (for citing) |
|---|---|---|
| Election | I, ROBERT C. HESS, AS THE TRUSTEE AND THE FOUNDATION MANAGER MAKE THE ELECTION UNDER REGULATIONS SECTION 53.1942(A)-3(D)(2) TO APPLY THE REMAINING QUALIFYING DISTRIBUTIONS TO THE UNDISTRIBUTED INCOME OF YEARS PRIOR TO 2015. THESE DISTRIBUTIONS ARE MADE OUT OF THE UNDISTRIBUTED INCOME OF THE PRIOR YEARS - 2012 AMOUNT IS $116,522 AND THE 2013 AMOUNT IS $32,389 FOR A TOTAL OF $148,911. | ElectionDesc |
Depreciation Schedule DepreciationSchedule
Depreciation Property DepreciationPropertyGrp (13 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | Cost Or Other BasisCostOrOtherBasisAmt | Prior Year DepreciationPriorYearDepreciationAmt | Computation MethodComputationMethodTxt | LifeLifeRt | Current Year ExpenseCurrentYearExpenseAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|---|---|---|---|---|
| ROOF | 2014-03-28 | $9,200 | $1,131 | SL | 39.000000000000 | $236 | $236 |
| REWIRING - 4429 SR 752 | 2014-08-01 | $5,000 | $560 | SL | 39.000000000000 | $128 | $128 |
| CONCRETE - 4429 SR 752 | 2014-11-17 | $1,759 | $186 | SL | 39.000000000000 | $45 | $45 |
| ELECTRIC - 4429 SR 752 | 2014-11-20 | $3,644 | $384 | SL | 39.000000000000 | $93 | $93 |
| PLUMBING - 4429 SR 752 | 2014-12-03 | $5,356 | $554 | SL | 39.000000000000 | $137 | $137 |
| 4429 SR 752 WORK | 2014-10-03 | $6,651 | $720 | SL | 39.000000000000 | $171 | $171 |
| L/H IMPROVEMENTS - 4429 SR 752 | 2014-10-30 | $19,379 | $2,092 | SL | 39.000000000000 | $497 | $497 |
| WINDOWS - 4429 SR 752 | 2014-08-01 | $12,730 | $1,426 | SL | 39.000000000000 | $326 | $326 |
| FURNACE - 4429 SR 752 | 2014-10-30 | $9,020 | $972 | SL | 39.000000000000 | $231 | $231 |
| DOORS - 4429 SR 752 | 2014-04-07 | $5,070 | $612 | SL | 39.000000000000 | $130 | $130 |
| 2015 REMODELING | 2015-07-09 | $79,786 | $7,076 | SL | 39.000000000000 | $2,046 | $2,046 |
| HOT WATER TANK | 2015-03-13 | $864 | $431 | SL | 7.000000000000 | $123 | $123 |
| FURNACE | 2016-12-12 | $3,900 | $204 | SL | 39.000000000000 | $100 | $100 |
Investments Land Schedule2 InvestmentsLandSchedule2
Investment Land InvestmentLandGrp (13 entries)
| Category Or ItemCategoryOrItemTxt | Cost Or Other BasisCostOrOtherBasisAmt | Accumulated DepreciationAccumulatedDepreciationAmt | Book ValueBookValueAmt |
|---|---|---|---|
| ROOF | $9,200 | $1,367 | $7,833 |
| REWIRING - 4429 SR 752 | $5,000 | $688 | $4,312 |
| CONCRETE - 4429 SR 752 | $1,759 | $231 | $1,528 |
| ELECTRIC - 4429 SR 752 | $3,644 | $477 | $3,167 |
| PLUMBING - 4429 SR 752 | $5,356 | $691 | $4,665 |
| 4429 SR 752 WORK | $6,651 | $891 | $5,760 |
| L/H IMPROVEMENTS - 4429 SR 752 | $19,379 | $2,589 | $16,790 |
| WINDOWS - 4429 SR 752 | $12,730 | $1,752 | $10,978 |
| FURNACE - 4429 SR 752 | $9,020 | $1,203 | $7,817 |
| DOORS - 4429 SR 752 | $5,070 | $742 | $4,328 |
| 2015 REMODELING | $79,786 | $9,122 | $70,664 |
| HOT WATER TANK | $864 | $554 | $310 |
| FURNACE | $3,900 | $304 | $3,596 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | VARIOUS INVESTMENTS | CategoryOrItemTxt |
| Listed At Cost Or FMV | FMV | ListedAtCostOrFMVCd |
| Book Value | $1,350,410 | BookValueAmt |
| EOYFMV | $1,473,560 | EOYFMVAmt |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL FEES | CategoryTxt |
| Legal Fees | $6,248 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $3,124 | DisbursementsCharitablePrpsAmt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CUMULATIVE BOOK VALUE TO FMV ADJUSTMENT | Desc |
| Amt | $105,196 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (6 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| OFFICE/SUPPLIES | $64 | $0 | $0 |
| MISC. | $200 | $0 | $0 |
| REPAIRS/MAINT | $5,842 | $5,842 | $0 |
| INSURANCE | $4,897 | $4,897 | $0 |
| REPAIRS/MAINT | $0 | $0 | $0 |
| INSURANCE | $0 | $0 | $0 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DISTRIBUTION FROM FRANK HINKLE ESTATE | Desc |
| Amt | $42,671 | Amt |
Reduction Explanation Statement ReductionExplanationStatement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Short Explanation | THE TRUST OWNS FARMLAND WITH AN APPRAISED VALUE OF $5,770,577, BUT WITH AN AGRICULTURAL USE VALUE OF $1,987,550. THE TRUSTEE IS DIRECTED BY THE TRUST AGREEMENT TO MAINTAIN THE LAND FOR FARM USE. AS A RESULT OF THIS RESTRICTION, THE LAND IS CASH RENTED AND CAN ONLY BE SOLD AS A LAST MEASURE. THIS RESTRICTION LIMITS THE VALUE OF THIS NON-CHARITABLE USE ASSET TO THE VALUE OF IT'S RESTRICTED USAGE, WHICH IS IT'S AGRICULTURAL USE VALUE. A REDUCTION IN LAND VALUE OF $3,783,027 IS BEING TAKEN WHICH IS THE DIFFERENCE BETWEEN THE APPRAISED LAND VALUE OF $5,770,577 AND THE CERTIFIED AGRICULTURAL USE VALUE (CAUV) OF $1,987,550. TOTAL TRUST REAL ESTATE VALUE = $6,070,577 (LAND AND BUILDINGS) LESS REDUCTION OF $3,783,027 NETS TO $2,287,550 REPORTED. (990 - PAGE 8, PART X, LINE 1C) | ShortExplanationTxt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FEDERAL INCOME TAX | $4,641 | $0 | $0 |
| REAL ESTATE TAXES | $29,636 | $29,636 | $0 |
| REAL ESTATE TAXES | $0 | $0 | $0 |
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