BARTHOLOW BROS EDCATIONAL CHARITABLE TR: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- BARTHOLOW BROS EDCATIONAL CHARITABLE TR (EIN 30-6113014)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-05-06
- IRS object ID
- 202421279349100542
- Schema version
- 2023v5.0
- 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
- Form 990-PF
- Accounting Fees Schedule
- Legal Fees Schedule
- Other Expenses Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-06T10:38:28-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 460434947 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ELO PROF LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 316 SORENSEN DRIVE | AddressLine1Txt |
| City | CHAMBERLAIN | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57325 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 306113014 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BARTHOLOW BROTHERS EDUCATIONAL CHAR | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BART | BusinessNameControlTxt |
| Phone | 6057346810 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 118 PROSPECT AVE PO BOX 65 | AddressLine1Txt |
| City | CHAMBERLAIN | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57325 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BETTY ISBURG | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 6057346810 | PhoneNum |
| Signature | 2024-04-25 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | BETTY | PersonFirstNm |
| Person Last | ISBURG | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| 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 | ROBERT C RAUENHORST | PreparerPersonNm |
| PTIN | P01790139 | PTIN |
| Phone | 6052346055 | PhoneNum |
| Preparation | 2024-04-24 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $845,528 | 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 | $6,699 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $6,699 | InterestOnSavNetInvstIncmAmt |
| Total Rev And Expnss | $6,699 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $6,699 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $5,533 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $983 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $4,550 | CompOfcrDirTrstDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $870 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $870 | LegalFeesNetInvstIncmAmt |
| Accounting Fees Rev And Expnss | $639 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $639 | AccountingFeesNetInvstIncmAmt |
| Taxes Rev And Expnss | $28 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $28 | TaxesNetInvstIncmAmt |
| Other Expenses Rev And Expnss | $104 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $104 | OtherExpensesNetInvstIncmAmt |
| Tot Opr Expenses Rev And Expnss | $7,174 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $2,624 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $4,550 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $37,500 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $37,500 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $44,674 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $2,624 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $42,050 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$37,975 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $4,075 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $1,641 | CashBOYAmt |
| Cash EOY | $23,750 | CashEOYAmt |
| Cash EOYFMV | $23,750 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $881,862 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $821,778 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $821,778 | SavAndTempCashInvstEOYFMVAmt |
| Total Assets BOY | $883,503 | TotalAssetsBOYAmt |
| Total Assets EOY | $845,528 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $845,528 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| Donor Rstr Net Assets BOY | $883,503 | DonorRstrNetAssetsBOYAmt |
| Donor Rstr Net Assets EOY | $845,528 | DonorRstrNetAssetsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $883,503 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $845,528 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $883,503 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $845,528 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $883,503 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$37,975 | ExcessRevenueOverExpensesAmt |
| Subtotal | $845,528 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $845,528 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $57 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $57 | SubtotalAmt |
| Tax Based On Investment Income | $57 | TaxBasedOnInvestmentIncomeAmt |
| Tax Due | $57 | TaxDueAmt |
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 | false | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | 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 |
| Individual With Books | BETTY ISBURG | IndividualWithBooksNm |
| Phone | 6057346810 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 65 | AddressLine1Txt |
| City | CHAMBERLAIN | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57325 | 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 |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BETTY ISBURG | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 65 | AddressLine1Txt |
| City | CHAMBERLAIN | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57325 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | TRUSTEE | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 0.50 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $5,533 | 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 |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $851,820 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $1,993 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $853,813 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $853,813 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $12,807 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $841,006 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $42,050 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $42,050 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $57 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $57 | TotalTaxAmt |
| Distributable Before Adj | $41,993 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $41,993 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $41,993 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $42,050 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $42,050 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $41,993 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $1,696 | UndistributedIncomePYAmt |
| Qualifying Distributions | $42,050 | QualifyingDistributionsAmt |
| Applied To Year1 | $1,696 | AppliedToYear1Amt |
| Applied To Current Year | $40,354 | AppliedToCurrentYearAmt |
| Undistributed Income CY | $1,639 | UndistributedIncomeCYAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | BETTY ISBURG | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 65 | AddressLine1Txt |
| City | CHAMBERLAIN | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57325 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 6057346810 | RecipientPhoneNum |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|
| CORWIN MORH-EYMER | |||||
| 1451 STADIUM ROAD | BROOKINGS | SD | 57007 | SCHOLARSHIP | $5,000 |
| BRIAR ROSE SCHWEITER | |||||
| 1451 STADIUM ROAD | BROOKINGS | SD | 57007 | SCHOLARSHIP | $5,000 |
| COLTON COLLINS | |||||
| 1800 E SPRUCE ST | MITCHELL | SD | 57301 | SCHOLARSHIP | $5,000 |
| ABBY HUTMACHER | |||||
| 414 E CLARK STREET | VERMILLION | SD | 57069 | SCHOLARSHIP | $5,000 |
| RACHEL HOFFER | |||||
| 82 WASHINGTON AVE N | MADISON | SD | 57042 | SCHOLARSHIP | $5,000 |
| GUNNER JOHNSON | |||||
| 1800 E SPRUCE ST | MITCHELL | SD | 57301 | SCHOLARSHIP | $5,000 |
| RYKER CHOAL | |||||
| 1800 E SPRUCE ST | MITCHELL | SD | 57301 | SCHOLARSHIP | $7,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $37,500 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $6,699 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $6,699 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $6,699 | 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 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | TAX PREPARATION FEES | CategoryTxt |
| Amt | $639 | Amt |
| Net Investment Income | $639 | NetInvestmentIncomeAmt |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ANNUAL TRUSTEE LEGAL EXPENSE | CategoryTxt |
| Legal Fees | $870 | LegalFeesAmt |
| Net Investment Income | $870 | NetInvestmentIncomeAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| EXPENSES | ||
| MISCELLANEOUS FEES | $104 | $104 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | EXCISE TAXES | CategoryTxt |
| Amt | $28 | Amt |
| Net Investment Income | $28 | NetInvestmentIncomeAmt |