EUGENE H REINAGEL CHARITABLE TRUST: Form 990PF, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- EUGENE H REINAGEL CHARITABLE TRUST (EIN 76-6050317)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2014-10-21
- IRS object ID
- 201432949349100203
- Schema version
- 2012v2.3
- 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
- Compensation Explanation
- Investments Other Schedule2
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-10-21T12:18:28-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LYNCH & COMPANY LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 3075 | AddressLine1 |
| City | TEXAS CITY | City |
| State | TX | State |
| ZIP Code | 775923075 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 766050317 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EUGENE H REINAGEL CHARITABLE TRUST | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | EUGE | NameControl |
| Phone | 4097631151 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | FROST NATIONAL BANK PO BOX 179 | AddressLine1 |
| City | GALVESTON | City |
| State | TX | State |
| ZIP Code | 77553 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | SMITH | Name |
| Title | TRUST OFFICER | Title |
| Phone | 4097631151 | Phone |
| Date Signed | 2013-11-11 | DateSigned |
| Authorize Third Party | false | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RACHEL OSTEEN | Name |
| Phone | 4097634484 | Phone |
| Date Prepared | 2014-10-21 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Final Return | X | FinalReturn |
| NECT | X | NECT |
| FMV Assets EOY | 0 | FMVAssetsEOY |
| Method Of Accounting Cash | X | MethodOfAccountingCash |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Not Required To Attach Schedule B | X | NotRequiredToAttachScheduleB |
| Dividends Rev And Expnss | 50 | DividendsRevAndExpnss |
| Dividends Net Invst Incm | 50 | DividendsNetInvstIncm |
| Dividends Adj Net Incm | 50 | DividendsAdjNetIncm |
| Net Gain Sale Assets Rev And Expnss | 19283 | NetGainSaleAssetsRevAndExpnss |
| Gross Sales Price | 195799 | GrossSalesPrice |
| Capital Gain Net Incm Net Invst Incm | 19283 | CapitalGainNetIncmNetInvstIncm |
| Total Revenue And Expenses | 19333 | TotalRevenueAndExpenses |
| Total Net Investment Income | 19333 | TotalNetInvestmentIncome |
| Total Adjusted Net Income | 50 | TotalAdjustedNetIncome |
| Accounting Fees Rev And Expnss | 1100 | AccountingFeesRevAndExpnss |
| Accounting Fees Net Invst Incm | 1100 | AccountingFeesNetInvstIncm |
| Other Prof Fees Rev And Expnss | 701 | OtherProfFeesRevAndExpnss |
| Other Prof Fees Net Invst Incm | 701 | OtherProfFeesNetInvstIncm |
| Taxes Rev And Expnss | 444 | TaxesRevAndExpnss |
| Tot Opr Expenses Rev And Expnss | 2245 | TotOprExpensesRevAndExpnss |
| Tot Opr Expenses Net Invst Incm | 1801 | TotOprExpensesNetInvstIncm |
| Tot Opr Expenses Dsbrs Chrtbl Prps | 0 | TotOprExpensesDsbrsChrtblPrps |
| Contri Gifts Paid Rev And Expnss | 196629 | ContriGiftsPaidRevAndExpnss |
| Contri Gifts Paid Dsbrs Chrtbl Prps | 196629 | ContriGiftsPaidDsbrsChrtblPrps |
| Total Expenses Rev And Expnss | 198874 | TotalExpensesRevAndExpnss |
| Total Expenses Net Invst Incm | 1801 | TotalExpensesNetInvstIncm |
| Total Expenses Dsbrs Chrtbl Prps | 196629 | TotalExpensesDsbrsChrtblPrps |
| Excess Of Revenue Over Expenses | -179541 | ExcessOfRevenueOverExpenses |
| Net Investment Income | 17532 | NetInvestmentIncome |
| Adjusted Net Income | 50 | AdjustedNetIncome |
Balance Sheets BalanceSheets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | 3025 | CashBOY |
| Investments Other BOY | 176516 | InvestmentsOtherBOY |
| Total Assets BOY | 179541 | TotalAssetsBOY |
| Total Assets EOY | 0 | TotalAssetsEOY |
| Total Assets EOYFMV | 0 | TotalAssetsEOYFMV |
| Total Liabilities EOY | 0 | TotalLiabilitiesEOY |
| Org That Do Not Follow SFAS117 | X | OrgThatDoNotFollowSFAS117 |
| Retained Earnings BOY | 179541 | RetainedEarningsBOY |
| Total Net Assets BOY | 179541 | TotalNetAssetsBOY |
| Total Net Assets EOY | 0 | TotalNetAssetsEOY |
| Total Liabilities Net Assets BOY | 179541 | TotalLiabilitiesNetAssetsBOY |
| Total Liabilities Net Assets EOY | 0 | TotalLiabilitiesNetAssetsEOY |
Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Net Assets Fund Balances BOY | 179541 | TotalNetAssetsFundBalancesBOY |
| Excess Of Revenue Over Expenses | -179541 | ExcessOfRevenueOverExpenses |
Capital Gains And Losses CapitalGainsAndLosses
Capital Gains And Losses Info CapitalGainsAndLossesInfo (2 entries)
| Description Of AssetDescriptionOfAsset | How AcquiredHowAcquired | Date AcquiredDateAcquired | Date SoldDateSold | Gross Sales PriceGrossSalesPrice | Cost Or Other BasisCostOrOtherBasis | Gain Or LossGainOrLoss | Gains Minus Excess Or LossesGainsMinusExcessOrLosses |
|---|---|---|---|---|---|---|---|
| 9422.72 UTS FROST KEMPNER | P | 2011-05-25 | 2012-02-14 | 85558 | 88000 | -2442 | -2442 |
| 9764.512 UTS FROST KEMPNER | P | 1988-05-09 | 2012-02-14 | 110241 | 88516 | 21725 | 21725 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | 19283 | CapitalGainNetIncome |
Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable For4942 Tax | false | LiableFor4942Tax |
| Qualifying Distributions Year1 | 9732 | QualifyingDistributionsYear1 |
| Noncharitable Assets Year1 | 192370 | NoncharitableAssetsYear1 |
| Distribution Ratio Year1 | 0.050590 | DistributionRatioYear1 |
| Qualifying Distributions Year2 | 17820 | QualifyingDistributionsYear2 |
| Noncharitable Assets Year2 | 207983 | NoncharitableAssetsYear2 |
| Distribution Ratio Year2 | 0.085680 | DistributionRatioYear2 |
| Qualifying Distributions Year3 | 1356 | QualifyingDistributionsYear3 |
| Noncharitable Assets Year3 | 184720 | NoncharitableAssetsYear3 |
| Distribution Ratio Year3 | 0.007341 | DistributionRatioYear3 |
| Qualifying Distributions Year4 | 5532 | QualifyingDistributionsYear4 |
| Noncharitable Assets Year4 | 197992 | NoncharitableAssetsYear4 |
| Distribution Ratio Year4 | 0.027941 | DistributionRatioYear4 |
| Qualifying Distributions Year5 | 6119 | QualifyingDistributionsYear5 |
| Noncharitable Assets Year5 | 191961 | NoncharitableAssetsYear5 |
| Distribution Ratio Year5 | 0.031876 | DistributionRatioYear5 |
| Total Distribution Ratio | 0.203428 | TotalDistributionRatio |
| Average Distribution Ratio | 0.040686 | AverageDistributionRatio |
| Net Noncharitable Assets | 35866 | NetNoncharitableAssets |
| Adjusted Noncharitable Assets | 1459 | AdjustedNoncharitableAssets |
| One Percent Net Investment Income | 175 | OnePercentNetInvestmentIncome |
| Adj Nonchrtbl Assets And One | 1634 | AdjNonchrtblAssetsAndOnePct |
| Qualifying Distributions | 196629 | QualifyingDistributions |
Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm
| Field | Value | IRS element (for citing) |
|---|---|---|
| Domestic Org Meeting Sect4940e | X | DomesticOrgMeetingSect4940e |
| Investment Income Excise Tax | 175 | InvestmentIncomeExciseTax |
| Subtotal | 175 | Subtotal |
| Tax Based On Investment Income | 175 | TaxBasedOnInvestmentIncome |
| Est Tax Payments And Overpayment | 300 | EstTaxPaymentsAndOverpayment |
| Total Credits And Payments | 300 | TotalCreditsAndPayments |
| Overpayment | 125 | Overpayment |
| Amount Credited To Next Year | 0 | AmountCreditedToNextYear |
| Amount To Be Refunded | 125 | AmountToBeRefunded |
Statements Regarding Activities StatementsRegardingActivities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Activities | false | LegislativePoliticalActivities |
| More Than100 Spent | false | MoreThan100Spent |
| Form1120 POL Filed | false | Form1120POLFiled |
| Activities Not Prev Reported | false | ActivitiesNotPrevReported |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylaws |
| Unrelated Bus Income Over1000 | false | UnrelatedBusIncomeOver1000 |
| Termination Etc | true | TerminationEtc |
| Requirements Of Sect508e | true | RequirementsOfSect508e |
| At Least5000 In Assets | true | AtLeast5000InAssets |
| States Filed With | TX | StatesFiledWith |
| Form990 PF Filed With AG | true | Form990PFFiledWithAG |
| Private Operating Foundation | false | PrivateOperatingFoundation |
| New Substantial Contributors | false | NewSubstantialContributors |
| Interest In Controlled Entity | false | InterestInControlledEntity |
| Applicable Insurance Contract | false | ApplicableInsuranceContract |
| Comply With Public Inspection Rqr | true | ComplyWithPublicInspectionRqr |
| Website Address | N/A | WebsiteAddress |
| Books In Care Of Person Name | FROST NATIONAL BANK TRUST DEPT | BooksInCareOfPersonName |
| Books In Care Of Phone Number | 4097631151 | BooksInCareOfPhoneNumber |
Books In Care Of US Address BooksInCareOfUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2201 MARKET STREET | AddressLine1 |
| City | GALVESTON | City |
| State | TX | State |
| ZIP Code | 77550 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Bank | false | ForeignBank |
Statements Regarding Acty4720 StatementsRegardingActy4720
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exchange With Dsqfly Person | false | SaleOrExchangeWithDsqflyPerson |
| Borrow Or Lend With Dsqfly Person | false | BorrowOrLendWithDsqflyPerson |
| Furnished Goods With Dsqfly Person | false | FurnishedGoodsWithDsqflyPerson |
| Pay Compensation To Dsqfly Person | false | PayCompensationToDsqflyPerson |
| Transfer Assets To Dsqfly Person | false | TransferAssetsToDsqflyPerson |
| Payment To Government Offical | false | PaymentToGovernmentOffical |
| Undistributed Income Prior Years | false | UndistributedIncomePriorYears |
| Business Holdings | false | BusinessHoldings |
| Jeopardy Investments | false | JeopardyInvestments |
| Uncorrected Jeopardy Investments | false | UncorrectedJeopardyInvestments |
| Influence Legislation | false | InfluenceLegislation |
| Influence Election | false | InfluenceElection |
| Grants To Individuals | false | GrantsToIndividuals |
| Grants To Organizations | false | GrantsToOrganizations |
| Noncharitable Purpose | false | NoncharitablePurpose |
| Rcv Funds To Pay Prsnl Bnft Contract | false | RcvFundsToPayPrsnlBnftContract |
| Pay Premiums Prsnl Bnft Contract | false | PayPremiumsPrsnlBnftContract |
| Prohibited Tax Shelter Transactn | false | ProhibitedTaxShelterTransactn |
Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo
Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person Name | FROST NATIONAL BANK | PersonName |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 179 | AddressLine1 |
| City | GALVESTON | City |
| State | TX | State |
| ZIP Code | 77550 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | TRUSTEE | Title |
| Avg Hours Per Wk Devoted To Position | 40.00 | AvgHoursPerWkDevotedToPosition |
| Compensation | 0 | Compensation |
| Contri To Empl Benefit Plans Etc | 0 | ContriToEmplBenefitPlansEtc |
| Expense Account Other Allowances | 0 | ExpenseAccountOtherAllowances |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Highest Paid Empl NONE | NONE | CompOfHighestPaidEmplNONE |
| Comp Of Hghst Paid Cntrct NONE | NONE | CompOfHghstPaidCntrctNONE |
Summary Of Direct Charitable Acty SummaryOfDirectCharitableActy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | THE ORGANIZATION DONATES ITS MONEY TO THE GALVESTON ISLAND UNIT OF THE SALVATION ARMY. | Description1 |
Sum Of Program Related Investments SumOfProgramRelatedInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1 |
Minimum Investment Return MinimumInvestmentReturn
| Field | Value | IRS element (for citing) |
|---|---|---|
| Avg Monthly FMV Of Securities | 32493 | AvgMonthlyFMVOfSecurities |
| Avg Monthly Cash Balances | 3919 | AvgMonthlyCashBalances |
| FMV All Other Noncharitable Assets | 0 | FMVAllOtherNoncharitableAssets |
| Total FMV Of Unused Assets | 36412 | TotalFMVOfUnusedAssets |
| Adj Total FMV Of Unused Assets | 36412 | AdjTotalFMVOfUnusedAssets |
| Cash Deemed Charitable | 546 | CashDeemedCharitable |
| Net Noncharitable Assets | 35866 | NetNoncharitableAssets |
| Minimum Investment Return | 1793 | MinimumInvestmentReturn |
Distributable DistributableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | 1793 | MinimumInvestmentReturn |
| Tax Based On Investment Income | 175 | TaxBasedOnInvestmentIncome |
| Total Tax | 175 | TotalTax |
| Distributable Amount Before Adj | 1618 | DistributableAmountBeforeAdj |
| Distributable Amount Before Ded | 1618 | DistributableAmountBeforeDed |
| Distributable Amount As Adjusted | 1618 | DistributableAmountAsAdjusted |
Qualifying Distributions QualifyingDistributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | 196629 | ExpensesAndContributions |
| Qualifying Distributions | 196629 | QualifyingDistributions |
| One Pct Sect4940e Org Net Invst Incm | 175 | OnePctSect4940eOrgNetInvstIncm |
| Adj Qualifying Distributions | 196454 | AdjQualifyingDistributions |
Undistributed Income UndistributedIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable Amount As Adjusted | 1618 | DistributableAmountAsAdjusted |
| Undistributed Income Prior Year | 1264 | UndistributedIncomePriorYear |
| Qualifying Distributions | 196629 | QualifyingDistributions |
| Applied To Year1 | 1264 | AppliedToYear1 |
| Applied To Current Year | 1618 | AppliedToCurrentYear |
| Remaining Distri From Corpus | 193747 | RemainingDistriFromCorpus |
| Total Corpus | 193747 | TotalCorpus |
| Undistributed Income CY | 0 | UndistributedIncomeCY |
| Excess Distri Cyov To Next Year | 193747 | ExcessDistriCyovToNextYear |
| Excess From Current Year | 193747 | ExcessFromCurrentYear |
Supplementary Information SupplementaryInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | NONE | ContributingManager |
| Shareholder Manager | NONE | ShareholderManager |
| Only Contributes To Preselected | X | OnlyContributesToPreselected |
Grant Or Contri Paid During Year GrantOrContriPaidDuringYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person Name | SALVATION ARMY GALVESTON | RecipientPersonName |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | BOX 990 | AddressLine1 |
| City | GALVESTON | City |
| State | TX | State |
| ZIP Code | 77553 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Relationship | N/A | RecipientRelationship |
| Purpose Of Grant Or Contribution | PUBLIC CHARITY | PurposeOfGrantOrContribution |
| Amount | $196,629 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Grant Or Contri Paid During Year | 196629 | TotGrantOrContriPaidDuringYear |
Analysis Income Producing Acty AnalysisIncomeProducingActy
Int On Savings And Temp Cash Invst IntOnSavingsAndTempCashInvst
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 14 | ExclusionCode |
Dividends And Int From Sec Part VII DividendsAndIntFromSecPartVII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 14 | ExclusionCode |
| Exclusion | $50 | ExclusionAmount |
Gain Sales Assets Oth Than Invntry GainSalesAssetsOthThanInvntry
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 14 | ExclusionCode |
| Exclusion | $19,283 | ExclusionAmount |
Subtotals Part XVIA SubtotalsPartXVIA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $19,333 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Part XVIA | 19333 | TotalPartXVIA |
Trnsfr Tr Rln With Noncharitable EO TrnsfrTrRlnWithNoncharitableEO
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Noncharitable EO | false | TrnsfrOfCashToNoncharitableEO |
| Trnsfr Oth Assets Noncharitable EO | false | TrnsfrOthAssetsNoncharitableEO |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssets |
| Purchase Assets Noncharitable EO | false | PurchaseAssetsNoncharitableEO |
| Rental Of Facilities Etc | false | RentalOfFacilitiesEtc |
| Reimbursement Arrangements | false | ReimbursementArrangements |
| Loans Or Loan Guarantees | false | LoansOrLoanGuarantees |
| Performance Of Services Etc | false | PerformanceOfServicesEtc |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtc |
| Relationships Noncharitable E Os | false | RelationshipsNoncharitableEOs |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees AccountingFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amount | $1,100 | Amount |
| Net Investment Income | 1100 | NetInvestmentIncome |
Compensation Explanation CompensationExplanation
Compensation Compensation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person Name | FROST NATIONAL BANK | PersonName |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | COMMON TRUST FUND | CategoryOrItem |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees OtherProfessionalFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | TRUSTEE FEES | Category |
| Amount | $701 | Amount |
| Net Investment Income | 701 | NetInvestmentIncome |
Taxes Schedule TaxesSchedule
Taxes Taxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amount | $444 | Amount |