EUGENE HOLT MASSEY CHARITABLE TRUST: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: EUGENE HOLT MASSEY CHARITABLE TRUST (EIN 31-1558397)
Tax period: 2023-02-01 to 2024-01-31
Filed: 2024-10-17
IRS object ID: 202422919349101002
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
Investments Corp Stock Schedule
Other Expenses Schedule
Other Professional Fees Schedule
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-10-17T10:57:19-04:00	ReturnTs
Tax Period End	2024-01-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	541451026	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	HARRIS HARDY & JOHNSTONE PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	300 ARBORETUM PL STE 660	AddressLine1Txt
City	RICHMOND	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	23236	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2023-02-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	311558397	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	EUGENE HOLT MASSEY CHARITABLE TRUST	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	EUGE	BusinessNameControlTxt
Phone	8006453923	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	101 WEST MAIN STREET SUITE 700	AddressLine1Txt
City	NORFOLK	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	23510	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	EUGENE HOLT MASSEY	PersonNm
Person Title	OFFICER AND TRUSTEE	PersonTitleTxt
Phone	8047831010	PhoneNum
Signature	2024-08-07	SignatureDt

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	MELANIE A BRITTON	PreparerPersonNm
PTIN	P00482374	PTIN
Phone	8045600560	PhoneNum
Preparation	2024-08-07	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$737,504	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	$1,400	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$1,400	InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss	$15,762	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$15,762	DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss	$13,250	NetGainSaleAstRevAndExpnssAmt
Gross Sales Price	$13,250	GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm	$13,250	CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss	$30,412	TotalRevAndExpnssAmt
Total Net Invst Incm	$30,412	TotalNetInvstIncmAmt
Other Prof Fees Rev And Expnss	$106	OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm	$106	OtherProfFeesNetInvstIncmAmt
Taxes Rev And Expnss	$36	TaxesRevAndExpnssAmt
Taxes Net Invst Incm	$36	TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss	$1	OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm	$1	OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss	$143	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$143	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$28,000	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$28,000	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$28,143	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$143	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$28,000	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$2,269	ExcessRevenueOverExpensesAmt
Net Investment Income	$30,269	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$38,255	CashBOYAmt
Cash EOY	$40,524	CashEOYAmt
Cash EOYFMV	$40,525	CashEOYFMVAmt
Corporate Stock BOY	$464,681	CorporateStockBOYAmt
Corporate Stock EOY	$464,681	CorporateStockEOYAmt
Corporate Stock EOYFMV	$696,979	CorporateStockEOYFMVAmt
Total Assets BOY	$502,936	TotalAssetsBOYAmt
Total Assets EOY	$505,205	TotalAssetsEOYAmt
Total Assets EOYFMV	$737,504	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Retained Earning BOY	$502,936	RetainedEarningBOYAmt
Retained Earning EOY	$505,205	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$502,936	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$505,205	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$502,936	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$505,205	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$502,936	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$2,269	ExcessRevenueOverExpensesAmt
Subtotal	$505,205	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$505,205	TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Field	Value	IRS element (for citing)
Capital Gain Net Income	$13,250	CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$421	InvestmentIncomeExciseTaxAmt
Subtotal	$421	SubtotalAmt
Tax Based On Investment Income	$421	TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx	$314	EstimatedPlusOvpmtIncmTxAmt
Extsn Request Income Tax Paid	$107	ExtsnRequestIncomeTaxPaidAmt
Total Payments And Credits	$421	TotalPaymentsAndCreditsAmt

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	Yes (true)	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Org Report Or Register State	VA	OrgReportOrRegisterStateCd
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	NONE	WebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

Field	Value	IRS element (for citing)
Business Name Line1	BROWN ADVISORY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8006453923	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	101 WEST MAIN STREET	AddressLine1Txt
Address Line2	STE 700	AddressLine2Txt
City	NORFOLK	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	23510	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	Yes (true)	UndistributedIncomePYInd
Undistributed Income PY1	2022	UndistributedIncomePY1Yr
Undistributed Income PY2	2017	UndistributedIncomePY2Yr
Undistr Incm Sect4942a2 Not App	Yes (true)	UndistrIncmSect4942a2NotAppInd
Business Holdings	false	BusinessHoldingsInd
Jeopardy Investments	false	JeopardyInvestmentsInd
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 (2 entries)

Address Line1USAddress/AddressLine1Txt	Address Line2USAddress/AddressLine2Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
IVOR MASSEY JR
101 WEST MAIN ST	SUITE 700	NORFOLK	VA	23510	MANAGER	000.00	$0	$0	$0
EUGENE HOLT MASSEY
1150 SEAGRAPE LANE		SANIBEL	FL	33957	OFFICER AND	000.00	$0	$0	$0

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	$712,365	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$35,973	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$748,338	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$748,338	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$11,225	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$737,113	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$36,856	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$36,856	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$421	TaxBasedOnInvestmentIncomeAmt
Total Tax	$421	TotalTaxAmt
Distributable Before Adj	$36,435	DistributableBeforeAdjAmt
Distributable Before Ded	$36,435	DistributableBeforeDedAmt
Distributable As Adjusted	$36,435	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$28,000	ExpensesAndContributionsAmt
Qualifying Distributions	$28,000	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$36,435	DistributableAsAdjustedAmt
Undistributed Income PY	$29,080	UndistributedIncomePYAmt
Prior Year1	2017	PriorYear1Yr
Total For Prior Years	$653	TotalForPriorYearsAmt
Qualifying Distributions	$28,000	QualifyingDistributionsAmt
Applied To Year1	$28,000	AppliedToYear1Amt
Prior Year Undistributed Incm	$653	PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax	$653	PriorYearDeficiencyOrTaxAmt
Taxable2	$1,080	Taxable2Amt
Undistributed Income CY	$36,435	UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

Field	Value	IRS element (for citing)
Recipient Person	EUGENE HOLT MASSEY	RecipientPersonNm

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	1150 SEAGRAPE LANE	AddressLine1Txt
City	SANIBEL	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33957	ZIPCd

Field	Value	IRS element (for citing)
Recipient Phone	8047831010	RecipientPhoneNum
Form And Info And Materials	LETTER INDICATING FINANCIAL NEED OF ORGANIZATION	FormAndInfoAndMaterialsTxt
Submission Deadlines	NONE	SubmissionDeadlinesTxt
Restrictions On Awards	ONLY INTERNAL REVENUE CODE SEC 501(C)(3) APPROVED ORGANIZATIONS AND A COPY OF THE IRS DETERMINATION LETTER MUST BE SUBMITTED WITH REQUEST.	RestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (14 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt	Business Name Line2RecipientBusinessName/BusinessNameLine2Txt	Address Line2RecipientUSAddress/AddressLine2Txt
BIG ARTS
900 DUNLOP RD	SANIBEL	FL	33957	NONE	PUBLIC	GENERAL SUPPORT	$2,000
COMMUNITY HOUSING & RESOURCES
2401 LIBRARY WAY	SANIBEL	FL	33957	NONE	PUBLIC	GENERAL SUPPORT	$2,000
CROW CLINIC FOR REHABILITATION OF
3883 SANIBEL CAPTIVA RD	SANIBEL	FL	33957	NONE	PUBLIC	GENERAL OPERATING	$2,000	WILDLIFE
DING DARLING WILDLIFE SOCIETY
PO BOX 565	SANIBEL ISLAND	FL	33957	NONE	PUBLIC	GENERAL SUPPORT	$2,000
FISH OF SANIBEL-CAPTIVA
2430-B PERIWINKLE WAY	SANIBEL	FL	33957	NONE	PUBLIC	GENERAL SUPPORT	$2,000
FREEDOM ALLIANCE
22570 MARKAY CT	DULLES	VA	20166	NONE	PUBLIC	GENERAL SUPPORT	$2,000		SUITE 240
FREEDOM WORKS
111 K STREET NE	WASHINGTON	DC	20002	NONE	PUBLCI	GENERAL SUPPORT	$2,000		SUITE 600
HILLSDALE COLLEGE
33 E COLLEGE ST	HILLSDALE	MI	49242	NONE	PUBLIC	GENERAL SUPPORT	$2,000
JUDICIAL WATCH INC
425 THIRD ST SW	WASHINGTON	DC	20024	NONE	PUBLIC	GENERAL OPERATING	$2,000		SUITE 800
LEADERSHIP INSTITUTE FOR TOMORROW
1101 N HIGHLAND ST	ARLINGTON	VA	22201	NONE	PUBLIC	GENERAL SUPPORT	$2,000
MEDIA RESEARCH CENTER
1900 CAMPUS COMMONS DR	RESTON	VA	20191	NONE	PUBLIC	GENERAL SUPPORT	$2,000		SUITE 600
SAINT MICHAEL AND ALL ANGELS CHURCH
2304 PERIWINKLE WAY	SANIBEL	FL	33957	NONE	PUBLIC	GENERAL SUPPORT	$2,000
SANIBEL HISTORICAL MUSEUM
950 DUNLOP RD	SANIBEL	FL	33957	NONE	PUBLIC	GENERAL SUPPORT	$2,000		SUITE 4017
YOUNG AMERICA'S FOUNDATION
11480 COMMERCE PARK DR	RESTON	VA	201911556	NONE	PUBLIC	GENERAL SUPPORT	$2,000		SUITE 600

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$28,000	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$1,400	ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$15,762	ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Field	Value	IRS element (for citing)
Exclusion	18	ExclusionCd
Exclusion	$13,250	ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$30,412	ExclusionAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$30,412	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

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

Field	Value	IRS element (for citing)
Stock	US BANK NA TRUST SERVICES	StockNm
EOY Book Value	$464,681	EOYBookValueAmt
EOYFMV	$696,979	EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Net Investment IncomeNetInvestmentIncomeAmt
EXPENSES
MISC	$1	$1

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

Field	Value	IRS element (for citing)
Category	ACCOUNT MANAGEMENT FEES	CategoryTxt
Amt	$106	Amt
Net Investment Income	$106	NetInvestmentIncomeAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

Field	Value	IRS element (for citing)
Category	FOREIGN TAX W/H	CategoryTxt
Amt	$36	Amt
Net Investment Income	$36	NetInvestmentIncomeAmt