BERNARD & ELAINE SOSS FAMILY CHARITABLE TRUST: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- BERNARD & ELAINE SOSS FAMILY CHARITABLE TRUST (EIN 20-7449476)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-05-14
- IRS object ID
- 202501349349104950
- 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
- Form 990-PF
- Accounting Fees Schedule
- Investments Corp Stock Schedule
- Other Decreases Schedule
- Other Expenses Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-14T17:16:43-04:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 261822552 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CANTER & ASSOCIATES | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6400 OLDE STONE CROSSING | AddressLine1Txt |
| City | POLAND | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44514 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 207449476 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BERNARD AND ELAINE SOSS CHARITABLE | BusinessNameLine1Txt |
| Business Name Line2 | TRUST | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BERN | BusinessNameControlTxt |
| Phone | 3307431301 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 357 GYPSY LANE | AddressLine1Txt |
| City | YOUNGSTOWN | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44504 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HERB SOSS | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 3307431301 | PhoneNum |
| Signature | 2025-05-14 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PAUL J CANTER CPA | PreparerPersonNm |
| PTIN | P00303907 | PTIN |
| Phone | 3307079035 | PhoneNum |
| Preparation | 2025-05-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $828,528 | 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 | $133 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $133 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $23,196 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $22,578 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $62,896 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $77,692 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $62,896 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $86,225 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $85,607 | TotalNetInvstIncmAmt |
| Accounting Fees Rev And Expnss | $1,900 | AccountingFeesRevAndExpnssAmt |
| Taxes Rev And Expnss | $200 | TaxesRevAndExpnssAmt |
| Other Expenses Rev And Expnss | $23 | OtherExpensesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $2,123 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $64,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $64,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $66,123 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $64,000 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $20,102 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $85,607 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $22,986 | CashBOYAmt |
| Cash EOY | $41,137 | CashEOYAmt |
| Cash EOYFMV | $41,137 | CashEOYFMVAmt |
| Corporate Stock BOY | $637,981 | CorporateStockBOYAmt |
| Corporate Stock EOY | $626,595 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $787,391 | CorporateStockEOYFMVAmt |
| Total Assets BOY | $660,967 | TotalAssetsBOYAmt |
| Total Assets EOY | $667,732 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $828,528 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $660,967 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $667,732 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $660,967 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $667,732 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $660,967 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $667,732 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $660,967 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $20,102 | ExcessRevenueOverExpensesAmt |
| Subtotal | $681,069 | SubtotalAmt |
| Other Decreases | $13,337 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $667,732 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Property | PUTNAM LEADERS FUND | PropertyDesc |
| How Acquired | P | HowAcquiredCd |
| Acquired | 2006-03-31 | AcquiredDt |
| Sold | 2024-11-26 | SoldDt |
| Gross Sales Price | $45,993 | GrossSalesPriceAmt |
| Cost Or Other Basis | $14,796 | CostOrOtherBasisAmt |
| Gain Or Loss | $31,197 | GainOrLossAmt |
| Gains Minus Excess Or Losses | $31,197 | GainsMinusExcessOrLossesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $62,896 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $1,190 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $1,190 | SubtotalAmt |
| Tax Based On Investment Income | $1,190 | TaxBasedOnInvestmentIncomeAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $15 | EsPenaltyAmt |
| Tax Due | $1,205 | 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 | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | OH | 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 | N/A | WebsiteAddressTxt |
| Individual With Books | HERB SOSS | IndividualWithBooksNm |
| Phone | 3307431301 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 357 GYPSY LANE | AddressLine1Txt |
| City | YOUNGSTOWN | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44504 | 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 (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| HERB SOSS | ||||||||
| 357 GYPSY LANE | YOUNGSTOWN | OH | 44504 | TRUSTEE | 000.00 | $0 | $0 | $0 |
| DIANE SOSS-ZENDA | ||||||||
| 12551 SILVER FOX RUN | LOS ALIMITAS | CA | 90720 | TRUSTEE | 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 | $798,950 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $31,200 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $830,150 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $830,150 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $12,452 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $817,698 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $40,885 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $40,885 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $1,190 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $1,190 | TotalTaxAmt |
| Distributable Before Adj | $39,695 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $39,695 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $39,695 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $64,000 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $64,000 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $39,695 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $54,503 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $54,846 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $77,883 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $43,383 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $27,408 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $258,023 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $64,000 | QualifyingDistributionsAmt |
| Applied To Current Year | $39,695 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $24,305 | RemainingDistriFromCorpusAmt |
| Total Corpus | $282,328 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $54,503 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $227,825 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $54,846 | ExcessFromYear4Amt |
| Excess From Year3 | $77,883 | ExcessFromYear3Amt |
| Excess From Year2 | $43,383 | ExcessFromYear2Amt |
| Excess From Year1 | $27,408 | ExcessFromYear1Amt |
| Excess From Current Year | $24,305 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|
| SEE ATTACHED STATEMENT | |||||
| SEE ATTACHED | SEE ATTACHED | OH | 44514 | SEE ATTACHED | $23,000 |
| SEE ATTACHED STATEMENT | |||||
| SEE ATTACHED | SEE ATTACHED | OH | 44514 | SEE ATTACHED | $41,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $64,000 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $133 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $23,196 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $62,896 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $86,225 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $86,225 | 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 | INDIRECT ACCOUNTING FEES | CategoryTxt |
| Amt | $1,900 | Amt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (2 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| WELLS FARGO-5043 STOCKS/ETFS | $329,260 | $376,273 |
| WELLS-FARGO-5043 MUTUAL FUNDS | $297,335 | $411,118 |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | COST BASIS ADJUSTMENT | Desc |
| Amt | $13,337 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt |
|---|---|
| EXPENSES | |
| MISCELLANEOUS | |
| BANK FEES | $23 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LICENSES AND REGISTRATIONS | CategoryTxt |
| Amt | $200 | Amt |