HARRY & MAXINE ROGERS CHARITABLE TR: Form 990PF, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: HARRY & MAXINE ROGERS CHARITABLE TR (EIN 76-6055554)
Tax period: 2011-10-01 to 2012-09-30
Filed: 2013-08-15
IRS object ID: 201342279349100269
Schema version: 2011v1.5
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 Assets Schedule
Other Expenses Schedule
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-08-15T11:00:09-05:00	Timestamp
Tax Period End Date	2012-09-30	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	2011-10-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	766055554	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	HARRY & MAXINE ROGERS CHARITABLE TR	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	HARR	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	C/O FROST BANK PO BOX	AddressLine1
Address Line2	ROOM/SUITE 179	AddressLine2
City	GALVESTON	City
State	TX	State
ZIP Code	77553	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	JEFF WIND	Name
Title	TRUST OFFICER	Title
Date Signed	2013-08-13	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	RACHEL OSTEEN	Name
Phone	4097634484	Phone
Date Prepared	2013-08-13	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Exempt PF	X	ExemptPF
FMV Assets EOY	5900	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	33948	DividendsRevAndExpnss
Dividends Net Invst Incm	33948	DividendsNetInvstIncm
Dividends Adj Net Incm	33948	DividendsAdjNetIncm
Net Gain Sale Assets Rev And Expnss	27339	NetGainSaleAssetsRevAndExpnss
Gross Sales Price	310046	GrossSalesPrice
Capital Gain Net Incm Net Invst Incm	27339	CapitalGainNetIncmNetInvstIncm
Total Revenue And Expenses	61287	TotalRevenueAndExpenses
Total Net Investment Income	61287	TotalNetInvestmentIncome
Total Adjusted Net Income	33948	TotalAdjustedNetIncome
Comp Ofcr Dir Trst Rev And Expnss	15216	CompOfcrDirTrstRevAndExpnss
Comp Ofcr Dir Trst Net Invst Incm	15216	CompOfcrDirTrstNetInvstIncm
Accounting Fees Rev And Expnss	2450	AccountingFeesRevAndExpnss
Accounting Fees Net Invst Incm	2450	AccountingFeesNetInvstIncm
Taxes Rev And Expnss	8	TaxesRevAndExpnss
Other Expenses Rev And Expnss	7	OtherExpensesRevAndExpnss
Tot Opr Expenses Rev And Expnss	17681	TotOprExpensesRevAndExpnss
Tot Opr Expenses Net Invst Incm	17666	TotOprExpensesNetInvstIncm
Tot Opr Expenses Dsbrs Chrtbl Prps	0	TotOprExpensesDsbrsChrtblPrps
Contri Gifts Paid Rev And Expnss	93096	ContriGiftsPaidRevAndExpnss
Contri Gifts Paid Dsbrs Chrtbl Prps	93096	ContriGiftsPaidDsbrsChrtblPrps
Total Expenses Rev And Expnss	110777	TotalExpensesRevAndExpnss
Total Expenses Net Invst Incm	17666	TotalExpensesNetInvstIncm
Total Expenses Dsbrs Chrtbl Prps	93096	TotalExpensesDsbrsChrtblPrps
Excess Of Revenue Over Expenses	-49490	ExcessOfRevenueOverExpenses
Net Investment Income	43621	NetInvestmentIncome
Adjusted Net Income	33948	AdjustedNetIncome

Balance Sheets BalanceSheets

Field	Value	IRS element (for citing)
Cash BOY	20864	CashBOY
Cash EOY	47060	CashEOY
Prepaid Expenses BOY	5900	PrepaidExpensesBOY
Prepaid Expenses EOY	5900	PrepaidExpensesEOY
Prepaid Expenses EOYFMV	5900	PrepaidExpensesEOYFMV
Investments Other BOY	1832882	InvestmentsOtherBOY
Investments Other EOY	1757196	InvestmentsOtherEOY
Other Assets BOY	1	OtherAssetsBOY
Other Assets EOY	1	OtherAssetsEOY
Total Assets BOY	1859647	TotalAssetsBOY
Total Assets EOY	1810157	TotalAssetsEOY
Total Assets EOYFMV	5900	TotalAssetsEOYFMV
Total Liabilities EOY	0	TotalLiabilitiesEOY
Org That Do Not Follow SFAS117	X	OrgThatDoNotFollowSFAS117
Retained Earnings BOY	1859647	RetainedEarningsBOY
Retained Earnings EOY	1810157	RetainedEarningsEOY
Total Net Assets BOY	1859647	TotalNetAssetsBOY
Total Net Assets EOY	1810157	TotalNetAssetsEOY
Total Liabilities Net Assets BOY	1859647	TotalLiabilitiesNetAssetsBOY
Total Liabilities Net Assets EOY	1810157	TotalLiabilitiesNetAssetsEOY

Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances

Field	Value	IRS element (for citing)
Total Net Assets Fund Balances BOY	1859647	TotalNetAssetsFundBalancesBOY
Excess Of Revenue Over Expenses	-49490	ExcessOfRevenueOverExpenses
Subtotal	1810157	Subtotal
Total Net Assets Fund Balances EOY	1810157	TotalNetAssetsFundBalancesEOY

Capital Gains And Losses CapitalGainsAndLosses

Capital Gains And Losses Info CapitalGainsAndLossesInfo (12 entries)

Description Of AssetDescriptionOfAsset	How AcquiredHowAcquired	Date AcquiredDateAcquired	Date SoldDateSold	Gross Sales PriceGrossSalesPrice	Gain Or LossGainOrLoss	Gains Minus Excess Or LossesGainsMinusExcessOrLosses	Cost Or Other BasisCostOrOtherBasis
LTCG FROST TRUST	P	2011-10-01	2012-09-30	13048	13048	13048
3462.94 UTS FROST KEMPNER	P	1989-12-31	2011-10-14	28500	-1554	-1554	30054
2574.52UTS FROST KEMPNER	P	1988-04-06	2011-10-14	28500	5972	5972	22528
1204.486 UTS IVY GLOBAL	P	2008-09-29	2012-01-30	23054	-1286	-1286	24340
2216.362 UTS FROST INTL	P	2005-01-28	2012-01-27	18063	-1781	-1781	19844
2363.498 UTS FROST KEMPNER	P	1990-11-30	2012-04-26	21508	1996	1996	19512
3077.986 UTS FROST KEMPNER	P	1990-02-28	2012-05-11	27548	1245	1245	26303
3136.227 UTS FROST KEMPNER	P	1990-06-28	2012-06-13	27536	735	735	26801
2154.398 UTS MAINSTAY	P	2009-05-01	2012-07-27	31519	-734	-734	32253
3155.572 UTS FROST KEMPNER	P	1990-11-30	2012-07-27	28053	2249	2249	25804
194.333 UTS COHEN	P	2008-09-29	2012-07-27	8582	1703	1703	6879
5802.265 UTS FROST KEMPNER	P	1990-01-30	2012-09-12	54135	5746	5746	48389

Field	Value	IRS element (for citing)
Capital Gain Net Income	27339	CapitalGainNetIncome

Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax

Field	Value	IRS element (for citing)
Liable For4942 Tax	false	LiableFor4942Tax
Qualifying Distributions Year1	144121	QualifyingDistributionsYear1
Noncharitable Assets Year1	1961014	NoncharitableAssetsYear1
Distribution Ratio Year1	0.073493	DistributionRatioYear1
Qualifying Distributions Year2	53603	QualifyingDistributionsYear2
Noncharitable Assets Year2	1934285	NoncharitableAssetsYear2
Distribution Ratio Year2	0.027712	DistributionRatioYear2
Qualifying Distributions Year3	109360	QualifyingDistributionsYear3
Noncharitable Assets Year3	1950738	NoncharitableAssetsYear3
Distribution Ratio Year3	0.056061	DistributionRatioYear3
Qualifying Distributions Year4	109815	QualifyingDistributionsYear4
Noncharitable Assets Year4	2203913	NoncharitableAssetsYear4
Distribution Ratio Year4	0.049827	DistributionRatioYear4
Qualifying Distributions Year5	112564	QualifyingDistributionsYear5
Noncharitable Assets Year5	2335610	NoncharitableAssetsYear5
Distribution Ratio Year5	0.048195	DistributionRatioYear5
Total Distribution Ratio	0.255288	TotalDistributionRatio
Average Distribution Ratio	0.051058	AverageDistributionRatio
Net Noncharitable Assets	1935685	NetNoncharitableAssets
Adjusted Noncharitable Assets	98832	AdjustedNoncharitableAssets
One Percent Net Investment Income	436	OnePercentNetInvestmentIncome
Adj Nonchrtbl Assets And One	99268	AdjNonchrtblAssetsAndOnePct
Qualifying Distributions	93096	QualifyingDistributions

Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm

Field	Value	IRS element (for citing)
Investment Income Excise Tax	872	InvestmentIncomeExciseTax
Subtotal	872	Subtotal
Tax Based On Investment Income	872	TaxBasedOnInvestmentIncome
Est Tax Payments And Overpayment	1639	EstTaxPaymentsAndOverpayment
Total Credits And Payments	1639	TotalCreditsAndPayments
Overpayment	767	Overpayment
Amount Credited To Next Year	767	AmountCreditedToNextYear

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	false	TerminationEtc
Requirements Of Sect508e	true	RequirementsOfSect508e
At Least5000 In Assets	true	AtLeast5000InAssets
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	BooksInCareOfPersonName
Books In Care Of Phone Number	4097707161	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

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 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	77553	ZIPCode

Field	Value	IRS element (for citing)
Title	TRUSTEE	Title
Avg Hours Per Wk Devoted To Position	5.00	AvgHoursPerWkDevotedToPosition
Compensation	15216	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	DIRECT DONATIONS IN THE TOTAL AMOUNT OF 53,603 WERE MADE TO THE UNIVERSITY OF TEXAS MEDICAL BRANCH FOR THE BENEFIT OF CHARITY PATIENTS.	Description1
Expenses1	93096	Expenses1

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	1913448	AvgMonthlyFMVOfSecurities
Avg Monthly Cash Balances	51713	AvgMonthlyCashBalances
FMV All Other Noncharitable Assets	1	FMVAllOtherNoncharitableAssets
Total FMV Of Unused Assets	1965162	TotalFMVOfUnusedAssets
Adj Total FMV Of Unused Assets	1965162	AdjTotalFMVOfUnusedAssets
Cash Deemed Charitable	29477	CashDeemedCharitable
Net Noncharitable Assets	1935685	NetNoncharitableAssets
Minimum Investment Return	96784	MinimumInvestmentReturn

Distributable DistributableAmount

Field	Value	IRS element (for citing)
Minimum Investment Return	96784	MinimumInvestmentReturn
Tax Based On Investment Income	872	TaxBasedOnInvestmentIncome
Total Tax	872	TotalTax
Distributable Amount Before Adj	95912	DistributableAmountBeforeAdj
Distributable Amount Before Ded	95912	DistributableAmountBeforeDed
Distributable Amount As Adjusted	95912	DistributableAmountAsAdjusted

Qualifying Distributions QualifyingDistributions

Field	Value	IRS element (for citing)
Expenses And Contributions	93096	ExpensesAndContributions
Qualifying Distributions	93096	QualifyingDistributions
Adj Qualifying Distributions	93096	AdjQualifyingDistributions

Undistributed Income UndistributedIncome

Field	Value	IRS element (for citing)
Distributable Amount As Adjusted	95912	DistributableAmountAsAdjusted
Undistributed Income Prior Year	47794	UndistributedIncomePriorYear
Qualifying Distributions	93096	QualifyingDistributions
Applied To Year1	47794	AppliedToYear1
Applied To Current Year	45302	AppliedToCurrentYear
Undistributed Income CY	50610	UndistributedIncomeCY

Supplementary Information SupplementaryInformation

Field	Value	IRS element (for citing)
Only Contributes To Preselected	X	OnlyContributesToPreselected

Grant Or Contri Paid During Year GrantOrContriPaidDuringYear

Field	Value	IRS element (for citing)
Recipient Person Name	UNIVERSITY OF TEXAS MEDIC	RecipientPersonName

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	400 HARBORSIDE	AddressLine1
City	GALVESTON	City
State	TX	State
ZIP Code	77555	ZIPCode

Field	Value	IRS element (for citing)
Recipient Relationship	N/A	RecipientRelationship
Recipient Foundation Status	N/A	RecipientFoundationStatus
Purpose Of Grant Or Contribution	CHARITY PATIENTS	PurposeOfGrantOrContribution
Amount	$93,096	Amount

Field	Value	IRS element (for citing)
Tot Grant Or Contri Paid During Year	93096	TotGrantOrContriPaidDuringYear

Analysis Income Producing Acty AnalysisIncomeProducingActy

Dividends And Int From Sec Part VII DividendsAndIntFromSecPartVII

Field	Value	IRS element (for citing)
Exclusion Code	14	ExclusionCode
Exclusion	$33,948	ExclusionAmount

Gain Sales Assets Oth Than Invntry GainSalesAssetsOthThanInvntry

Field	Value	IRS element (for citing)
Exclusion Code	18	ExclusionCode
Exclusion	$27,339	ExclusionAmount

Subtotals Part XVIA SubtotalsPartXVIA

Field	Value	IRS element (for citing)
Exclusion	$61,287	ExclusionAmount

Field	Value	IRS element (for citing)
Total Part XVIA	61287	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	$2,450	Amount
Net Investment Income	2450	NetInvestmentIncome

Compensation Explanation CompensationExplanation

Compensation Compensation

Field	Value	IRS element (for citing)
Person Name	FROST BANK	PersonName

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOther

Field	Value	IRS element (for citing)
Category Or Item	MUTUAL FUNDS	CategoryOrItem
Book Value	1757196	BookValue

Other Assets Schedule OtherAssetsSchedule

Other Assets OtherAssets

Field	Value	IRS element (for citing)
Description	MINERAL INTEREST	Description
BOY Book Value	1	BOYBookValue
EOY Book Value	1	EOYBookValue

Other Expenses Schedule OtherExpensesSchedule

Other Expenses OtherExpenses (2 entries)

DescriptionDescription	Revenue And Expenses Per BooksRevenueAndExpensesPerBooks
EXPENSES
ROYALTY EXPENSES	7

Taxes Schedule TaxesSchedule

Taxes Taxes

Field	Value	IRS element (for citing)
Category	TAXES	Category
Amount	$8	Amount