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LARSEN CHARITABLE TR: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
LARSEN CHARITABLE TR (EIN 27-7119732)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-03-27
IRS object ID
202540869349100874
Schema version
2024v5.0
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)
Return2025-03-27T16:32:56-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN202085727PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SECKMAN & THOMAS CPAS PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1544 GATEWAY DRAddressLine1Txt
CityPOWELLCityNm
State AbbreviationWYStateAbbreviationCd
ZIP824359201ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN277119732EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LARSEN CHARITABLE TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLARSBusinessNameControlTxt
Phone3077544744PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 839AddressLine1Txt
CityPOWELLCityNm
State AbbreviationWYStateAbbreviationCd
ZIP82435ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTRACY COPENHAVERPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone3077544744PhoneNum
Signature2025-03-06SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJAMES B SECKMAN CPAPreparerPersonNm
PTINP00545777PTIN
Phone3077542141PhoneNum
Preparation2025-03-27PreparationDt
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$800,828FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$21,886DividendsRevAndExpnssAmt
Dividends Net Invst Incm$21,886DividendsNetInvstIncmAmt
Dividends Adj Net Incm$21,886DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$57,395NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$459,845GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$28,973CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$79,281TotalRevAndExpnssAmt
Total Net Invst Incm$50,859TotalNetInvstIncmAmt
Total Adj Net Incm$21,886TotalAdjNetIncmAmt
Legal Fees Rev And Expnss$4,004LegalFeesRevAndExpnssAmt
Accounting Fees Rev And Expnss$1,000AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$1,000AccountingFeesNetInvstIncmAmt
Other Prof Fees Rev And Expnss$8,201OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$8,201OtherProfFeesNetInvstIncmAmt
Taxes Rev And Expnss$517TaxesRevAndExpnssAmt
Taxes Net Invst Incm$517TaxesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$13,722TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$9,718TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$51,789ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$51,789ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$65,511TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$9,718TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$51,789TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$13,770ExcessRevenueOverExpensesAmt
Net Investment Income$41,141NetInvestmentIncomeAmt
Adjusted Net Income$21,886AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$10,237CashBOYAmt
Cash EOY$11,420CashEOYAmt
Cash EOYFMV$11,420CashEOYFMVAmt
Other Investments BOY$800,824OtherInvestmentsBOYAmt
Other Investments EOY$813,778OtherInvestmentsEOYAmt
Other Investments EOYFMV$789,408OtherInvestmentsEOYFMVAmt
Total Assets BOY$811,061TotalAssetsBOYAmt
Total Assets EOY$825,198TotalAssetsEOYAmt
Total Assets EOYFMV$800,828TotalAssetsEOYFMVAmt
Other Liabilities BOY$215OtherLiabilitiesBOYAmt
Other Liabilities EOY$582OtherLiabilitiesEOYAmt
Total Liabilities BOY$215TotalLiabilitiesBOYAmt
Total Liabilities EOY$582TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$810,846RetainedEarningBOYAmt
Retained Earning EOY$824,616RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$810,846TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$824,616TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$811,061TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$825,198TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$810,846TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$13,770ExcessRevenueOverExpensesAmt
Subtotal$824,616SubtotalAmt
Tot Net Ast Or Fund Balances EOY$824,616TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

FieldValueIRS element (for citing)
Capital Gain Net Income$28,973CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$572InvestmentIncomeExciseTaxAmt
Subtotal$572SubtotalAmt
Tax Based On Investment Income$572TaxBasedOnInvestmentIncomeAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$10EsPenaltyAmt
Tax Due$582TaxDueAmt

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 StateWYOrgReportOrRegisterStateCd
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 BooksTRACY COPENHAVERIndividualWithBooksNm
Phone3077542276PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1224 N CLARKAddressLine1Txt
CityPOWELLCityNm
State AbbreviationWYStateAbbreviationCd
ZIP82435ZIPCd
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 IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
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

FieldValueIRS element (for citing)
PersonTRACY COPENHAVERPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 839AddressLine1Txt
CityPOWELLCityNm
State AbbreviationWYStateAbbreviationCd
ZIP82435ZIPCd
FieldValueIRS element (for citing)
TitleTRUSTEETitleTxt
Average Hrs Per Wk Devoted To Pos000.00AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
Employee Benefit Program$0EmployeeBenefitProgramAmt
Expense Account Other Allwnc$0ExpenseAccountOtherAllwncAmt
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$807,301AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$10,829AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$818,130TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$818,130AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$12,272CashDeemedCharitableAmt
Net Vl Noncharitable Assets$805,858NetVlNoncharitableAssetsAmt
Minimum Investment Return$40,293MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$40,293MinimumInvestmentReturnAmt
Tax Based On Investment Income$572TaxBasedOnInvestmentIncomeAmt
Total Tax$572TotalTaxAmt
Distributable Before Adj$39,721DistributableBeforeAdjAmt
Distributable Before Ded$39,721DistributableBeforeDedAmt
Distributable As Adjusted$39,721DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$51,789ExpensesAndContributionsAmt
Qualifying Distributions$51,789QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$39,721DistributableAsAdjustedAmt
Excess Distribution Cyov Yr4$4,100ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$19,966ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr1$7,258ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$31,324TotalExcessDistributionCyovAmt
Qualifying Distributions$51,789QualifyingDistributionsAmt
Applied To Current Year$39,721AppliedToCurrentYearAmt
Remaining Distri From Corpus$12,068RemainingDistriFromCorpusAmt
Total Corpus$43,392TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$43,392ExcessDistriCyovToNextYrAmt
Excess From Year4$4,100ExcessFromYear4Amt
Excess From Year3$19,966ExcessFromYear3Amt
Excess From Year1$7,258ExcessFromYear1Amt
Excess From Current Year$12,068ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
KEFAR SHRINE CLUB
514 LANE 11 1/2POWELLWY82435NON PROFITCHARITY$25,895
NORTHWEST COLLEGE FOUNDATION
231 WEST 6THPOWELLWY82435NON PROFITCHARITY$12,947
UNIVERSITY OF WYOMING FOUNDATION
1000 E UNIVERSITY AVELARAMIEWY82071NON PROFITCHARITY$12,947
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$51,789TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$21,886ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$28,973ExclusionAmt
Related Or Exempt Function Incm$28,422RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$50,859ExclusionAmt
Related Or Exempt Function Incm$28,422RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$79,281TotalIncomeProducingActyAmt

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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryCPACategoryTxt
Amt$1,000Amt
Net Investment Income$1,000NetInvestmentIncomeAmt

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp (3 entries)

AssetAssetDescHow AcquiredHowAcquiredTxtSoldSoldDtGross Sales PriceGrossSalesPriceAmtBasisBasisAmtTotal NetTotalNetAmt
EDWARD JONES SHORT TERMPURCHASE2024-12$85,647$84,959$688
EDWARD JONES LONG TERMPURCHASE2024-12$345,204$317,491$27,713
EDWARD JONES COLLECTABLE GAINPURCHASE2024-12$21$21

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemMUTUAL FUNDSCategoryOrItemTxt
Listed At Cost Or FMVFMVListedAtCostOrFMVCd
Book Value$813,778BookValueAmt
EOYFMV$789,408EOYFMVAmt

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

FieldValueIRS element (for citing)
CategoryINDIRECT LEGAL FEESCategoryTxt
Legal Fees$4,004LegalFeesAmt

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

FieldValueIRS element (for citing)
DescTAK PAYABLEDesc
BOY Book Value$215BOYBookValueAmt
EOY Book Value$582EOYBookValueAmt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryADVISOR FEESCategoryTxt
Amt$8,201Amt
Net Investment Income$8,201NetInvestmentIncomeAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFOREIGN TAXCategoryTxt
Amt$517Amt
Net Investment Income$517NetInvestmentIncomeAmt