STRATEGY STUDIO / PUBLIC DATA EXPLORER

BARTHOLOW BROS EDCATIONAL CHARITABLE TR: Form 990PF, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
BARTHOLOW BROS EDCATIONAL CHARITABLE TR (EIN 30-6113014)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-12-01
IRS object ID
202113359349100306
Schema version
2020v4.0
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)
Return2021-12-01T09:45:35-06:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN460434947PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ELO PROF LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1316 SORENSEN DRIVEAddressLine1Txt
CityCHAMBERLAINCityNm
State AbbreviationSDStateAbbreviationCd
ZIP57325ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2020-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN306113014EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BARTHOLOW BROTHERS EDUCATIONAL CHARBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBARTBusinessNameControlTxt
Phone6057346810PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 65AddressLine1Txt
CityCHAMBERLAINCityNm
State AbbreviationSDStateAbbreviationCd
ZIP57325ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBETTY ISBURGPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone6057346810PhoneNum
Signature2021-12-01SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstBETTYPersonFirstNm
Person LastISBURGPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonROBERT C RAUENHORSTPreparerPersonNm
PTINP01790139PTIN
Phone6052346055PhoneNum
Preparation2021-12-01PreparationDt
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$960,782FMVAssetsEOYAmt
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$19,268InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$19,268InterestOnSavNetInvstIncmAmt
Total Rev And Expnss$19,268TotalRevAndExpnssAmt
Total Net Invst Incm$19,268TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$6,287CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$1,287CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$5,000CompOfcrDirTrstDsbrsChrtblAmt
Legal Fees Rev And Expnss$731LegalFeesRevAndExpnssAmt
Legal Fees Dsbrs Chrtbl$731LegalFeesDsbrsChrtblAmt
Accounting Fees Rev And Expnss$735AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$100AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$635AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$326TaxesRevAndExpnssAmt
Taxes Net Invst Incm$326TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss$87OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$87OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$8,166TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$1,800TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$6,366TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$40,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$40,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$48,166TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$1,800TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$46,366TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$28,898ExcessRevenueOverExpensesAmt
Net Investment Income$17,468NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$1,091CashBOYAmt
Cash EOY$1,214CashEOYAmt
Cash EOYFMV$1,214CashEOYFMVAmt
Sav And Temp Cash Invst BOY$988,589SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$959,568SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$959,568SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$989,680TotalAssetsBOYAmt
Total Assets EOY$960,782TotalAssetsEOYAmt
Total Assets EOYFMV$960,782TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
Donor Rstr Net Assets BOY$989,680DonorRstrNetAssetsBOYAmt
Donor Rstr Net Assets EOY$960,782DonorRstrNetAssetsEOYAmt
Tot Net Ast Or Fund Balances BOY$989,680TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$960,782TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$989,680TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$960,782TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$989,680TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$28,898ExcessRevenueOverExpensesAmt
Subtotal$960,782SubtotalAmt
Tot Net Ast Or Fund Balances EOY$960,782TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$243InvestmentIncomeExciseTaxAmt
Subtotal$243SubtotalAmt
Tax Based On Investment Income$243TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$349EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$349TotalPaymentsAndCreditsAmt
Overpayment$106OverpaymentAmt
Applied To ES Tax$106AppliedToESTaxAmt

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 SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
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 BooksBETTY ISBURGIndividualWithBooksNm
Phone6057346810PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 65AddressLine1Txt
CityCHAMBERLAINCityNm
State AbbreviationSDStateAbbreviationCd
ZIP57325ZIPCd
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)
PersonBETTY ISBURGPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 65AddressLine1Txt
CityCHAMBERLAINCityNm
State AbbreviationSDStateAbbreviationCd
ZIP57325ZIPCd
FieldValueIRS element (for citing)
TitleTRUSTEETitleTxt
Average Hrs Per Wk Devoted To Pos7.00AverageHrsPerWkDevotedToPosRt
Compensation$6,287CompensationAmt
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$974,078AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$1,152AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$975,230TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$975,230AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$14,628CashDeemedCharitableAmt
Net Vl Noncharitable Assets$960,602NetVlNoncharitableAssetsAmt
Minimum Investment Return$48,030MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$48,030MinimumInvestmentReturnAmt
Tax Based On Investment Income$243TaxBasedOnInvestmentIncomeAmt
Total Tax$243TotalTaxAmt
Distributable Before Adj$47,787DistributableBeforeAdjAmt
Distributable Before Ded$47,787DistributableBeforeDedAmt
Distributable As Adjusted$47,787DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$46,366ExpensesAndContributionsAmt
Qualifying Distributions$46,366QualifyingDistributionsAmt
Adjusted Qualifying Distri$46,366AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$47,787DistributableAsAdjustedAmt
Qualifying Distributions$46,366QualifyingDistributionsAmt
Applied To Current Year$46,366AppliedToCurrentYearAmt
Undistributed Income CY$1,421UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

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

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonBETTY ISBURGRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 65AddressLine1Txt
CityCHAMBERLAINCityNm
State AbbreviationSDStateAbbreviationCd
ZIP57325ZIPCd
FieldValueIRS element (for citing)
Recipient Phone6057346810RecipientPhoneNum

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (8 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
HALEY BOOTH
1200 UNIVERSITY STREETSPEARFISHSD57799SCHOLARSHIP$5,000
KALLIE SHOOK
501 E SAINT JOSEPH STREETRAPID CITYSD57701SCHOLARSHIP$5,000
BRENDEN ESTES
1451 STADIUM ROADBROOKINGSSD57007SCHOLARSHIP$5,000
CORWIN MOHR
1451 STADIUM ROADBROOKINGSSD57007SCHOLARSHIP$5,000
BRIAR ROSE SCHWEITZER
1451 STADIUM ROADBROOKINGSSD57007SCHOLARSHIP$5,000
KARRALYNN SHOOK
1451 STADIUM ROADBROOKINGSSD57007SCHOLARSHIP$5,000
RIAN HALLIGAN
414 E CLARK STREETVERMILLIONSD57069SCHOLARSHIP$5,000
NOAH MCNAUGHTON
82 WASHINGTON AVE NMADISONSD57042SCHOLARSHIP$5,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$40,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$19,268RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$19,268RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$19,268TotalIncomeProducingActyAmt

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)
CategoryTAX PREPARATION FEESCategoryTxt
Amt$735Amt
Net Investment Income$100NetInvestmentIncomeAmt
Disbursements Charitable Prps$635DisbursementsCharitablePrpsAmt

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

FieldValueIRS element (for citing)
CategoryANNUAL TRUSTEE LEGAL EXPENSECategoryTxt
Legal Fees$731LegalFeesAmt
Disbursements Charitable Prps$731DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmt
EXPENSES
MISCELLANEOUS FEES$87$87

Reasonable Cause Explanation ReasonableCauseExplanation

FieldValueIRS element (for citing)
ExplanationPRIOR TAX PREPARER DID NOT HAVE ELECTRONIC SUBMISSION ABILITY - PRIOR TAX PREPARER REQUESTED A WAIVER (ATTACHED). RATHER THAN HAVE THE TRUSTEE SEEK A TAX PREPARER WITH ELECTRONIC FILING CAPABILITY. ORIGINAL TAX PREPARER CONTACTED TRUSTEE TO SEEK DIFFERENT TAX PREPARER (MEMO ATTACHED). ORIGINAL PAPER FILED TAX RETURN WAS SUBMITTED AND RECEIVED BY THE INTERNAL REVENUE SERVICE IN A TIMELY MANNER (PAGE ONE WITH IRS DATE STAMP ATTACHED). ORIGINAL TAX PREPARER INCORRECTLY CALCULATED THE TAX DUE BASED UPON 2019 TAX RATE OF 2% - TRUSTEE SUBMITTED THE CHECK FOR THE 2% AMOUNT WHICH THE INTERNAL REVENUE SERVICE CASHED (COPY ATTACHED).ExplanationTxt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryEXCISE TAXESCategoryTxt
Amt$326Amt
Net Investment Income$326NetInvestmentIncomeAmt