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CARL L & JOSSIE P BIGGS CHARITABLE TRUST: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
CARL L & JOSSIE P BIGGS CHARITABLE TRUST (EIN 54-2057597)
Tax period
2024-07-01 to 2025-06-30
Filed
2025-10-31
IRS object ID
202543049349100504
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-10-31T08:01:11-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt
Return Type990PFReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

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 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 L BIGGSPersonNm
Person TitleCo-TrusteePersonTitleTxt
Phone7039178777PhoneNum
Signature2025-10-31SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDORENE A SHAFFERPreparerPersonNm
PTINP01340010PTIN
Phone7032325981PhoneNum
Preparation2025-10-31PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$155,213FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$54,113ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss$3,719DividendsRevAndExpnssAmt
Dividends Net Invst Incm$3,719DividendsNetInvstIncmAmt
Dividends Adj Net Incm$3,719DividendsAdjNetIncmAmt
Cap Gain Net Incm Net Invst Incm$30,589CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm$2,445NetSTCapitalGainAdjNetIncmAmt
Total Rev And Expnss$57,832TotalRevAndExpnssAmt
Total Net Invst Incm$34,308TotalNetInvstIncmAmt
Total Adj Net Incm$6,164TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$1,000AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$500AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$500AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss$817OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$817OtherProfFeesNetInvstIncmAmt
Taxes Rev And Expnss$114TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$1,875OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$1,875OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$3,806TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$1,317TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$2,375TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$75,900ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$75,900ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$79,706TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$1,317TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$78,275TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$21,874ExcessRevenueOverExpensesAmt
Net Investment Income$32,991NetInvestmentIncomeAmt
Adjusted Net Income$6,164AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$78,053CashBOYAmt
Cash EOY$77,347CashEOYAmt
Cash EOYFMV$77,347CashEOYFMVAmt
Sav And Temp Cash Invst BOY$89,277SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$68,109SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$77,866SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$167,330TotalAssetsBOYAmt
Total Assets EOY$145,456TotalAssetsEOYAmt
Total Assets EOYFMV$155,213TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$284,895CapitalStockBOYAmt
Capital Stock EOY$284,895CapitalStockEOYAmt
Retained Earning BOY-$117,565RetainedEarningBOYAmt
Retained Earning EOY-$139,439RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$167,330TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$145,456TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$167,330TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$145,456TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$167,330TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$21,874ExcessRevenueOverExpensesAmt
Subtotal$145,456SubtotalAmt
Tot Net Ast Or Fund Balances EOY$145,456TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (7 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
20 sharesVanguard Financials ETFP2023-01-012024-07-05$2,025$1,510$515$515
308 Shares Chatham Lodging TRP2024-06-242025-12-02$7,303$6,413$890$890
275 Shares 1Shares TR 20 Yr Tr East Bd ETFP2024-06-252024-12-02$26,077$26,204-$127-$127
149 Shares Select Sector Spdr T R UtilsP2024-06-252024-09-16$11,814$10,275$1,539$1,539
156 Shares Zions BancorporationP2024-06-252024-07-15$7,538$6,505$1,033$1,033
140 Shares IShares TR S&P 500 V alue ETFP2016-11-212024-06-13$25,317$11,241$14,076$14,076
7968 Shares Vanguard Div GRowth Fund Investor SharesP2016-11-032024-06-13$30,663$18,000$12,663$12,663
FieldValueIRS element (for citing)
Capital Gain Net Income$30,589CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$2,445NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$459InvestmentIncomeExciseTaxAmt
Subtotal$459SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$459TaxBasedOnInvestmentIncomeAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Tax Due$459TaxDueAmt

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 SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
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 PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
CARL L BIGGS
2225 Aryness DriveViennaVA22181Co-Trustee0.00$0$0$0
JOSSIE P BIGGS
2225 Aryness DriveViennaVA22181Co-Trustee0.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k0ContractorPaidOver50kCnt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$124,641AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$77,606AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$202,247TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$202,247AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$3,034CashDeemedCharitableAmt
Net Vl Noncharitable Assets$199,213NetVlNoncharitableAssetsAmt
Minimum Investment Return$9,961MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$9,961MinimumInvestmentReturnAmt
Tax Based On Investment Income$459TaxBasedOnInvestmentIncomeAmt
Total Tax$459TotalTaxAmt
Distributable Before Adj$9,502DistributableBeforeAdjAmt
Distributable Before Ded$9,502DistributableBeforeDedAmt
Distributable As Adjusted$9,502DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$78,275ExpensesAndContributionsAmt
Qualifying Distributions$78,275QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$9,502DistributableAsAdjustedAmt
Excess Distribution Cyov Yr2$41,370ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$18,226ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$59,596TotalExcessDistributionCyovAmt
Qualifying Distributions$78,275QualifyingDistributionsAmt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$9,502AppliedToCurrentYearAmt
Remaining Distri From Corpus$68,773RemainingDistriFromCorpusAmt
Total Corpus$128,369TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$128,369ExcessDistriCyovToNextYrAmt
Excess From Year2$41,370ExcessFromYear2Amt
Excess From Year1$18,226ExcessFromYear1Amt
Excess From Current Year$68,773ExcessFromCurrentYearAmt

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

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerCARL AND JOSSIE BIGGSContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (6 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Thru The Bible
PO Box 7100PasadenaCA91109General$1,100
First Baptist Church of Vienna
PO Box 1905ViennaVA22183General$1,000
Community Coalition for Haiti
PO Box 1222ViennaVA22183General$21,800
John Leland Seminary
1306 N Highland StArlingtonVA22201General$2,000
Opportunity Scholars
918 S Braddock StWinchesterVA22601General$20,000
Baptist General Convention of VA
1214 W Graham Rd Ste Unit 1RichmondVA23220General$30,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$75,900TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$3,719RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$3,719RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$3,719TotalIncomeProducingActyAmt

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

FieldValueIRS element (for citing)
Line Number4LineNumberTxt
Relationship StatementUsed to fund contributionsRelationshipStatementTxt

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 (3 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1TxtCityContributorUSAddress/CityNmState AbbreviationContributorUSAddress/StateAbbreviationCdZIPContributorUSAddress/ZIPCdTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionInd
Carl and Jossie P Biggs
12225 Aryness DrViennaVA22181$3,613Yes (X)
Townsand Properties
22225 Aryness DrViennaVA22181$50,000Yes (X)
THOMAS ESTHER MCCULLOUGH
33004 Taylor Makenzye CtHerndonVA20171$500Yes (X)

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryTax Prep FeeCategoryTxt
Amt$1,000Amt
Net Investment Income$500NetInvestmentIncomeAmt
Disbursements Charitable Prps$500DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescCateringDesc
Revenue And Expenses Per Books$1,875RevenueAndExpensesPerBooksAmt
Disbursements Charitable Prps$1,875DisbursementsCharitablePrpsAmt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryBrokerCategoryTxt
Amt$817Amt
Net Investment Income$817NetInvestmentIncomeAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryTaxesCategoryTxt
Amt$114Amt

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