STRATEGY STUDIO / PUBLIC DATA EXPLORER

MLP CHARITABLE TRUST: Form 990PF, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
MLP CHARITABLE TRUST (EIN 31-1453098)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-10-30
IRS object ID
201903039349100325
Schema version
2018v3.1
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)
Return2019-10-30T12:58:18-05:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN203050016PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ZEHNDER & SMITH CPAS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15500 FRANTZ RD STE 105AddressLine1Txt
CityDUBLINCityNm
State AbbreviationOHStateAbbreviationCd
ZIP430173545ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2018-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN311453098EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MLP CHARITABLE TRUSTBusinessNameLine1Txt
Business Name Line2C/O ZEHNDER & SMITH CPA'S LLCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlMLPCBusinessNameControlTxt
Phone6147935300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15500 FRANTZ ROAD SUITE 105AddressLine1Txt
CityDUBLINCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43017ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonELISABETH L ZEHNDERPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone6147935300PhoneNum
Signature2019-10-30SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTIMOTHY L SMITHPreparerPersonNm
PTINP00183847PTIN
Phone6147935300PhoneNum
Preparation2019-10-30PreparationDt
Self EmployedYes (X)SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address71.79.241.233IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-10-30IPDt
IP Tm12:58:18IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id439889E34F6E3D61B0A30BC409E297AE4E8124A3AtSubmissionCreationDeviceId
At Submission Filing Device IdE2FE019AE02E02E48D85C92E2885271D6F87BDE9AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-01-14 16:20:31ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$325,083FMVAssetsEOYAmt
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$80InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$80InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$25,000DividendsRevAndExpnssAmt
Dividends Net Invst Incm$25,000DividendsNetInvstIncmAmt
Total Rev And Expnss$25,080TotalRevAndExpnssAmt
Total Net Invst Incm$25,080TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$3,500AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss$601TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$29OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$4,130TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$23,300ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$23,300ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$27,430TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$23,300TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$2,350ExcessRevenueOverExpensesAmt
Net Investment Income$25,080NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$76,565SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$73,716SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$73,716SavAndTempCashInvstEOYFMVAmt
US Government Obligations BOY$868USGovernmentObligationsBOYAmt
US Government Obligations EOY$1,367USGovernmentObligationsEOYAmt
US Govt Obligations EOYFMV$1,367USGovtObligationsEOYFMVAmt
Mortgage Loans BOY$250,000MortgageLoansBOYAmt
Mortgage Loans EOY$250,000MortgageLoansEOYAmt
Mortgage Loans EOYFMV$250,000MortgageLoansEOYFMVAmt
Total Assets BOY$327,433TotalAssetsBOYAmt
Total Assets EOY$325,083TotalAssetsEOYAmt
Total Assets EOYFMV$325,083TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Capital Stock BOY$205,000CapitalStockBOYAmt
Capital Stock EOY$205,000CapitalStockEOYAmt
Retained Earning BOY$122,433RetainedEarningBOYAmt
Retained Earning EOY$120,083RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$327,433TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$325,083TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$327,433TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$325,083TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$327,433TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$2,350ExcessRevenueOverExpensesAmt
Subtotal$325,083SubtotalAmt
Tot Net Ast Or Fund Balances EOY$325,083TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$18,600AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$328,760NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.056576DistributionYr1Rt
Adjusted Qlfy Distri Yr2$14,900AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$324,031NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.045983DistributionYr2Rt
Adjusted Qlfy Distri Yr3$43,600AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$329,906NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.132159DistributionYr3Rt
Adjusted Qlfy Distri Yr4$46,436AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$350,724NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.132400DistributionYr4Rt
Adjusted Qlfy Distri Yr5$70,548AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$400,170NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.176295DistributionYr5Rt
Total Distribution0.543413TotalDistributionRt
Average Distribution0.108683AverageDistributionRt
Net Vl Noncharitable Assets$328,495NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$35,702AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$251NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$35,953AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$23,300QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$502InvestmentIncomeExciseTaxAmt
Subtotal$502SubtotalAmt
Tax Based On Investment Income$502TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$1,367EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$1,367TotalPaymentsAndCreditsAmt
Overpayment$865OverpaymentAmt
Applied To ES Tax$865AppliedToESTaxAmt

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 StateOHOrgReportOrRegisterStateCd
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

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1ZEHNDER & SMITH CPA'S LLCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6147935300PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line15500 FRANTZ ROAD SUITE 105AddressLine1Txt
CityDUBLINCityNm
State AbbreviationOHStateAbbreviationCd
ZIP430173545ZIPCd
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
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
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)
PersonELISABETH L ZEHNDERPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line15500 FRANTZ ROAD SUITE 105AddressLine1Txt
CityDUBLINCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43017ZIPCd
FieldValueIRS element (for citing)
TitleTRUSTEETitleTxt
Average Hrs Per Wk Devoted To Pos2.00AverageHrsPerWkDevotedToPosRt
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$250,000AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$83,497AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$333,497TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$333,497AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$5,002CashDeemedCharitableAmt
Net Vl Noncharitable Assets$328,495NetVlNoncharitableAssetsAmt
Minimum Investment Return$16,425MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$16,425MinimumInvestmentReturnAmt
Tax Based On Investment Income$502TaxBasedOnInvestmentIncomeAmt
Total Tax$502TotalTaxAmt
Distributable Before Adj$15,923DistributableBeforeAdjAmt
Distributable Before Ded$15,923DistributableBeforeDedAmt
Distributable As Adjusted$15,923DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$23,300ExpensesAndContributionsAmt
Qualifying Distributions$23,300QualifyingDistributionsAmt
Adjusted Qualifying Distri$23,300AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$15,923DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$51,043ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$29,328ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$27,605ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr1$2,663ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$110,639TotalExcessDistributionCyovAmt
Qualifying Distributions$23,300QualifyingDistributionsAmt
Applied To Current Year$15,923AppliedToCurrentYearAmt
Remaining Distri From Corpus$7,377RemainingDistriFromCorpusAmt
Total Corpus$118,016TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$51,043ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$66,973ExcessDistriCyovToNextYrAmt
Excess From Year4$29,328ExcessFromYear4Amt
Excess From Year3$27,605ExcessFromYear3Amt
Excess From Year1$2,663ExcessFromYear1Amt
Excess From Current Year$7,377ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (16 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
AFRICA INLAND MISSION
PO BOX 3611PEACHTREE CITYGA30269NONE501(C)3GENERAL SUPPORT$500
COMMISSION TO EVERY NATION
PO BOX 291307KERRVILLETX78029NONE501(C)3GENERAL SUPPORT$1,000
DYNAMIC SCHOLARSHIP FUND
7316 VERSAILLES LANECHARLOTTENC28277NONE501(C)3GENERAL SUPPORT$600
EYES WIDE OPEN INTERNATIONAL
5000 ARLINGTON CENTER BLVCOLUMBUSOH43220NONE501(C)3GENERAL SUPPORT$4,000
GOSPEL VOLUNTEERS INC
PO BOX 250SPECULATORNY121640250NONE501(C)3GENERAL SUPPORT$500
INTERVARSITY CHRISTIAN FELLOWSHIP
PO BOX 7895MADISONWI53791NONE501(C)3GENERAL SUPPORT$350
JONI AND FRIENDS
PO BOX 6088ALBERT LEAMN56007NONE501(C)3GENERAL SUPPORT$300
JOSIAH VENTURE
PO BOX 4317WHEATONIL60189NONE501(C)3GENERAL SUPPORT$1,200
PROJECT 658
PO BOX 5464CHARLOTTENC28299NONE501(C)3GENERAL SUPPORT$600
RIVERSIDE BIBLE CHURCH
5330 OLENTANGY RIVER ROADCOLUMBUSOH43235NONE501(C)3GENERAL SUPPORT$4,000
SONSET SOLUTIONS
2830 17TH STREETELKHARTIN465174252NONE501(C)3GENERAL SUPPORT$5,000
SOVEREIGN GRACE BIBLE CHURCH
1489 COTTONWOOD DRIVELEWIS CENTEROH43035NONE501(C)3GENERAL SUPPORT$2,000
THE NAVIGATORS
PO BOX 6000COLORADO SPRINGSCO80934NONE501(C)3GENERAL SUPPORT$600
TREE OF LIFE CHRISTIAN SCHOOLS
935 NORTHRIDGE ROADCOLUMBUSOH43224NONE501(C)CGENERAL SUPPORT$1,000
WYCLIFFE BIBLE TRANSLATORS
PO BOX 628200ORLANDOFL32862NONE501(C)3GENERAL SUPPORT$1,400
YOUNG LIFE
PO BOX 520COLORADO SPRINGSCO80901NONE501(C)3GENERAL SUPPORT$250
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$23,300TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$80ExclusionAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$25,000ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$25,080ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$25,080TotalIncomeProducingActyAmt

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)
CategoryACCOUNTING SERVICESCategoryTxt
Amt$3,500Amt

Investments Govt Obligations Sch InvestmentsGovtObligationsSch

FieldValueIRS element (for citing)
US Govt Obligations Book Vl EOY$1,367USGovtObligationsBookVlEOYAmt
US Govt Obligations EOYFMV$1,367USGovtObligationsEOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
EXPENSES
CHECKS$29

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmt
FEDERAL EXCISE TAXES$501
STATE FILING FEES$100