BETA

PAUL HOGAN CHARITABLE TRUST: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
PAUL HOGAN CHARITABLE TRUST (EIN 27-1456891)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-02-13
IRS object ID
202600449349100705
Schema version
2025v4.0
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)
Return2026-02-13T10:47:24-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN882266814PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1COTNER & COMPANY LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1108 E MAIN ST PO BOX 313AddressLine1Txt
CityMC ARTHURCityNm
State AbbreviationOHStateAbbreviationCd
ZIP456511211ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN271456891EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PAUL HOGAN CHARITABLE TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlPAULBusinessNameControlTxt
Phone7405965126PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 261AddressLine1Txt
CityMCARTHURCityNm
State AbbreviationOHStateAbbreviationCd
ZIP456510261ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDON B COTNERPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone7405965126PhoneNum
Signature2026-01-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDON B COTNERPreparerPersonNm
PTINP00005968PTIN
Phone7405965126PhoneNum
Preparation2026-02-13PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$610,340FMVAssetsEOYAmt
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$1InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$1InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$18,265DividendsRevAndExpnssAmt
Dividends Net Invst Incm$18,265DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$7,260NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$27,300GrossSalesPriceAmt
Total Rev And Expnss$25,526TotalRevAndExpnssAmt
Total Net Invst Incm$18,266TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$6,960CompOfcrDirTrstRevAndExpnssAmt
Taxes Rev And Expnss$353TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$85OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$7,398TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$30,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$30,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$37,398TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$30,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$11,872ExcessRevenueOverExpensesAmt
Net Investment Income$18,266NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$560CashBOYAmt
Cash EOY$361CashEOYAmt
Cash EOYFMV$361CashEOYFMVAmt
Sav And Temp Cash Invst BOY$19,405SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$27,773SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$27,773SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$218,476CorporateStockBOYAmt
Corporate Stock EOY$198,435CorporateStockEOYAmt
Corporate Stock EOYFMV$582,206CorporateStockEOYFMVAmt
Total Assets BOY$238,441TotalAssetsBOYAmt
Total Assets EOY$226,569TotalAssetsEOYAmt
Total Assets EOYFMV$610,340TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$238,441RetainedEarningBOYAmt
Retained Earning EOY$226,569RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$238,441TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$226,569TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$238,441TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$226,569TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$238,441TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$11,872ExcessRevenueOverExpensesAmt
Subtotal$226,569SubtotalAmt
Tot Net Ast Or Fund Balances EOY$226,569TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$254InvestmentIncomeExciseTaxAmt
Subtotal$254SubtotalAmt
Tax Based On Investment Income$254TaxBasedOnInvestmentIncomeAmt
Tax Due$254TaxDueAmt

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
Org Report Or Register StateOHOrgReportOrRegisterStateCd
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
Individual With BooksDON B COTNERIndividualWithBooksNm
Phone7405965126PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1108 E MAIN STREETAddressLine1Txt
CityMCARTHURCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45651ZIPCd
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
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Transactions Fail To Qlfy As ExcfalseTransactionsFailToQlfyAsExcInd
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 (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
DON B COTNER
108 E MAIN STREETMCARTHUROH45651TRUSTEE000.00$3,000$0$0
THOMAS D NEAL
307 JEFFERSON AVENUEMCARTHUROH45651TRUSTEE000.00$960$0$0
DAVID B KNOX
450 N BOUNDARYMCARTHUROH45651TRUSTEE000.00$3,000$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$594,307AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$440AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$594,747TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$594,747AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$8,921CashDeemedCharitableAmt
Net Vl Noncharitable Assets$585,826NetVlNoncharitableAssetsAmt
Minimum Investment Return$29,291MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$29,291MinimumInvestmentReturnAmt
Tax Based On Investment Income$254TaxBasedOnInvestmentIncomeAmt
Total Tax$254TotalTaxAmt
Distributable Before Adj$29,037DistributableBeforeAdjAmt
Distributable Before Ded$29,037DistributableBeforeDedAmt
Distributable As Adjusted$29,037DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$30,000ExpensesAndContributionsAmt
Qualifying Distributions$30,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$29,037DistributableAsAdjustedAmt
Undistributed Income PY$28,159UndistributedIncomePYAmt
Qualifying Distributions$30,000QualifyingDistributionsAmt
Applied To Year1$28,159AppliedToYear1Amt
Applied To Current Year$1,841AppliedToCurrentYearAmt
Undistributed Income CY$27,196UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonTHE PAUL HOGAN CHARITABLE TRUSTRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 261AddressLine1Txt
CityMCARTHURCityNm
State AbbreviationOHStateAbbreviationCd
ZIP456510261ZIPCd
FieldValueIRS element (for citing)
Recipient Phone7405965126RecipientPhoneNum
Recipient Email AddressDCOTNER@COTNERCPA.COMRecipientEmailAddressTxt
Form And Info And MaterialsAPPLICANT MUST PROVIDE A LETTER REQUEST AND CURRENT FASFA FORM WITH EXPECTED FAMILY CONTRIBUTION CODE.FormAndInfoAndMaterialsTxt
Submission DeadlinesDEADLINE FOR APPLICATION SUBMISSION IS APRIL 30 OF EACH YEAR. SELECTION TAKES PLACE AFTER MAY 31 OFSubmissionDeadlinesTxt
Restrictions On AwardsAVAILABLE ONLY TO CURRENT YEAR GRADUATES OF VINTON COUNTY HIGH SCHOOL, INCLUDING POTENTIAL GRADUATES ATTENDING BUCKEYE HILLS CAREER CENTER. NO RELATIVE OF ANY CURRENTLY SERVING TRUSTEE OF THE PAUL HOGAN CHARITABLE TRUST, AN OFFICER OR SELECTION COMMITTEE MEMBER OF THE ROBERT WYCKOFF POST 303 IS ELIGIBLE FOR THE AWARD.RestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (10 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
ALEXIS SHEETS
36524 MALONE RDVINTONOH45686NONEIOHIO UNIVERSITY$3,915
ALEXIS SHEETS
36524 MALONE RDVINTONOH45686NONEIOHIO UNIVERSITY$3,915
MORGAN DAVIS
58941 MELVIN RDSOUTH BLOOMINGVILLEOH43152NONEIOHIO UNIVERSITY$3,260
MORGAN DAVIS
58941 MELVIN RDSOUTH BLOOMINGVILLEOH43152NONEIOHIO UNIVERSITY$3,260
ALEXIS GREEN
64922 COMMERCIAL STHAMDENOH45634NONEIOHIO UNIVERSITY$2,610
ALEXIS GREEN
64922 COMMERCIAL STHAMDENOH45634NONEIOHIO UNIVERSITY$2,610
KINLEE THOMAS
112 ROSEMONT AVEMCARTHUROH45651NONEIRIO GRANDE COMMUNITY COLLEGE$650
KINLEE THOMAS
112 ROSEMONT AVEMCARTHUROH45651NONEIRIO GRANDE COMMUNITY COLLEGE$650
BAILEY WELLMAN
PO BOX 635HAMDENOH45634NONEIOHIO UNIVERSITY$4,565
BAILEY WELLMAN
PO BOX 635HAMDENOH45634NONEIOHIO UNIVERSITY$4,565
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$30,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$1RelatedOrExemptFunctionIncmAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$18,265RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$7,260RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$25,526RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$25,526TotalIncomeProducingActyAmt

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

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp (2 entries)

AssetAssetDescAcquiredAcquiredDtHow AcquiredHowAcquiredTxtSoldSoldDtGross Sales PriceGrossSalesPriceAmtBasisBasisAmtTotal NetTotalNetAmt
GENERAL MILLS, INC2010-08PURCHASE2025-10$27,264$20,029$7,235
SOLSTICE ADVANCED MATERIALS2013-01PURCHASE2025-10$36$11$25

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (18 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
532 SHARES AMERICAN ELECTRIC POWER$18,487$61,345
143 SHARES AT&T$3,551
207 SHARES CATERPILLAR, INC.$20,249$118,584
264 SHARES CHEVRON CORP$20,004$40,236
429 SHARES COCA-COLA CORP$11,971$29,991
309 SHARES CONOCOPHILLIPS$17,296$28,926
197 SHARES DUKE ENERGY CORP$7,306$23,090
565 SHARES GENERAL MILLS INC
79 SHARES HOME DEPOT, INC$2,867$27,184
47 SHARES HONEYWELL INTL$2,888$9,169
155 SHARES IBM CORP$19,125$45,913
338 SHARES JOHNSON & JOHNSON$20,038$69,949
250 SHARES KIMBERLY CLARK$15,874$25,223
100 SHARES PFIZER CORP$1,801$2,490
331 SHARES PROCTOR & GAMBLE$19,998$47,436
11 SHARES OF SOLSTICE ADVANCE MATERI$167$534
150 SHARES UNION PACIFIC CORP$10,095$34,698
140 SHARES UNITED PARCEL SERVICE$10,269$13,887

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
EXPENSES
PO BOX RENTAL$86
ROUNDING-$1

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmt
CHARITABLE TRUST REGISTRATION FE$100
2024 FORM 990PF EXCISE TAX$253

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.