NELSON FAMILY CHARITABLE TRUST 637-74C99: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization: NELSON FAMILY CHARITABLE TRUST 637-74C99 (EIN 36-7335151)
Tax period: 2025-01-01 to 2025-12-31
Filed: 2026-04-03
IRS object ID: 202600939349101255
Schema version: 2025v4.1
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
Form 990-PF
Other Increases Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-04-03T08:44:32-07:00	ReturnTs
Tax Period End	2025-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	363253750	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	J Joseph Little Attorney at Law	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	203 N LaSalle Street Suite 2100	AddressLine1Txt
City	Chicago	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60601	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2025-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	367335151	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NELSON FAMILY CHARITABLE TRUST	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	NELS	BusinessNameControlTxt
Phone	7572203669	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4312 Southbury Square	AddressLine1Txt
City	Williamsburg	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	23188	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	H DONALD NELSON	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	7572203669	PhoneNum
Signature	2026-04-03	SignatureDt

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	J Joseph Little	PreparerPersonNm
PTIN	P00533176	PTIN
Phone	3126446831	PhoneNum
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2025	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	$143,473	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	$2,213	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$2,213	InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm	$2,213	InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss	$848	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$848	DividendsNetInvstIncmAmt
Dividends Adj Net Incm	$848	DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss	-$238	NetGainSaleAstRevAndExpnssAmt
Gross Sales Price	$16,762	GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm	$0	CapGainNetIncmNetInvstIncmAmt
Gross Profit Rev And Expnss	$0	GrossProfitRevAndExpnssAmt
Other Income Rev And Expnss	$0	OtherIncomeRevAndExpnssAmt
Total Rev And Expnss	$2,823	TotalRevAndExpnssAmt
Total Net Invst Incm	$3,061	TotalNetInvstIncmAmt
Total Adj Net Incm	$3,061	TotalAdjNetIncmAmt
Legal Fees Rev And Expnss	$0	LegalFeesRevAndExpnssAmt
Accounting Fees Rev And Expnss	$0	AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss	$0	OtherProfFeesRevAndExpnssAmt
Taxes Rev And Expnss	$0	TaxesRevAndExpnssAmt
Deprec And Dpltn Rev And Expnss	$0	DeprecAndDpltnRevAndExpnssAmt
Other Expenses Rev And Expnss	$0	OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss	$0	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$8,000	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$8,000	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$8,000	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$8,000	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$5,177	ExcessRevenueOverExpensesAmt
Net Investment Income	$3,061	NetInvestmentIncomeAmt
Adjusted Net Income	$3,061	AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Sav And Temp Cash Invst BOY	$4,212	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$6,231	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$6,231	SavAndTempCashInvstEOYFMVAmt
Rcvbl From Officers EOY	$0	RcvblFromOfficersEOYAmt
Other Nts And Loans Rcvbl EOY	$0	OtherNtsAndLoansRcvblEOYAmt
Corporate Bonds BOY	$89,436	CorporateBondsBOYAmt
Corporate Bonds EOY	$89,435	CorporateBondsEOYAmt
Corporate Bonds EOYFMV	$137,242	CorporateBondsEOYFMVAmt
Land Bldg Investments EOY	$0	LandBldgInvestmentsEOYAmt
Other Investments EOY	$0	OtherInvestmentsEOYAmt
Land EOY	$0	LandEOYAmt
Other Assets BOY	$0	OtherAssetsBOYAmt
Other Assets EOY	$0	OtherAssetsEOYAmt
Other Assets EOYFMV	$0	OtherAssetsEOYFMVAmt
Total Assets BOY	$93,648	TotalAssetsBOYAmt
Total Assets EOY	$95,666	TotalAssetsEOYAmt
Total Assets EOYFMV	$143,473	TotalAssetsEOYFMVAmt
Loans From Officers EOY	$0	LoansFromOfficersEOYAmt
Mortgages And Notes Payable EOY	$0	MortgagesAndNotesPayableEOYAmt
Other Liabilities BOY	$0	OtherLiabilitiesBOYAmt
Other Liabilities EOY	$0	OtherLiabilitiesEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Capital Stock BOY	$93,648	CapitalStockBOYAmt
Capital Stock EOY	$95,666	CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY	$93,648	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$95,666	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$93,648	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$95,666	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$93,648	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$5,177	ExcessRevenueOverExpensesAmt
Other Increases	$7,195	OtherIncreasesAmt
Subtotal	$95,666	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$95,666	TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDesc	How AcquiredHowAcquiredCd	AcquiredAcquiredDt	SoldSoldDt	Gross Sales PriceGrossSalesPriceAmt	DepreciationDepreciationAmt	Cost Or Other BasisCostOrOtherBasisAmt	Gain Or LossGainOrLossAmt	FMV As Of123169FMVAsOf123169Amt	Adjusted Basis As Of123169AdjustedBasisAsOf123169Amt	Excess FMV Over Adjusted BssExcessFMVOverAdjustedBssAmt	Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
CD UBS Bank	P	2021-10-18	2025-04-09	$9,762	$0	$10,000	-$238	$0	$0	$0	-$238
PG Electric	P	2020-07-02	2025-07-01	$7,000	$0	$7,000	$0	$0	$0	$0	$0

Field	Value	IRS element (for citing)
Capital Gain Net Income	-$238	CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$43	InvestmentIncomeExciseTaxAmt
Tax Under Section511	$0	TaxUnderSection511Amt
Subtotal	$43	SubtotalAmt
Subtitle A Tax	$0	SubtitleATaxAmt
Tax Based On Investment Income	$43	TaxBasedOnInvestmentIncomeAmt
Original Return Tax Paid	$0	OriginalReturnTaxPaidAmt
Tax Due	$43	TaxDueAmt
Applied To ES Tax	$0	AppliedToESTaxAmt

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
Form990 T Filed	false	Form990TFiledInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	Yes (true)	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
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	H Donald Nelson	IndividualWithBooksNm
Phone	7572203669	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	4312 Southbury Square	AddressLine1Txt
City	Williamsburg	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	23188	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
Uncorrected Prior Acts	false	UncorrectedPriorActsInd
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
H Donald Nelson
4312 Southbury Square	Williamsburg	VA	23188	Trustee	2.00	$0	$0	$0
Carol J Nelson
4312 Southbury Square	Williamsburg	VA	23188	Trustee	2.00	$0	$0	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k	0	OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k	0	ContractorPaidOver50kCnt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$128,805	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$5,222	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$134,027	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast	$134,027	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$2,010	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$132,017	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$6,601	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$6,601	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$43	TaxBasedOnInvestmentIncomeAmt
Total Tax	$43	TotalTaxAmt
Distributable Before Adj	$6,558	DistributableBeforeAdjAmt
Distributable Before Ded	$6,558	DistributableBeforeDedAmt
Distributable As Adjusted	$6,558	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$8,000	ExpensesAndContributionsAmt
Qualifying Distributions	$8,000	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$6,558	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$2,139	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$2,087	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$324	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$383	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$2,023	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$6,956	TotalExcessDistributionCyovAmt
Qualifying Distributions	$8,000	QualifyingDistributionsAmt
Treated As Distri From Corpus	$1,442	TreatedAsDistriFromCorpusAmt
Applied To Current Year	$6,558	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$0	RemainingDistriFromCorpusAmt
Total Corpus	$8,398	TotalCorpusAmt
Prior Year Undistributed Incm	$0	PriorYearUndistributedIncmAmt
Taxable1	$0	Taxable1Amt
Taxable2	$0	Taxable2Amt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$2,139	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$6,259	ExcessDistriCyovToNextYrAmt
Excess From Year4	$2,087	ExcessFromYear4Amt
Excess From Year3	$324	ExcessFromYear3Amt
Excess From Year2	$383	ExcessFromYear2Amt
Excess From Year1	$2,023	ExcessFromYear1Amt
Excess From Current Year	$1,442	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Contributing Manager	NA	ContributingManagerNm
Shareholder Manager	NA	ShareholderManagerNm
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient Foundation StatusRecipientFoundationStatusCd	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
Kellogg Graduate School of Management
1201 Davis Street	Evanston	IL	60208	PC	General Operating	$2,500
The Colonial Williamsburg Foundation
PO Box 1776	Williamsburg	VA	23187	PC	General Operating	$2,500
SALVATION ARMY
PO Box 270808	Tampa	FL	33688	PC	General Operating	$500
American Red Cross
1700 Frederica St 105	Owensburg	KY	42301	PC	General Operating	$500
Owensboro Humane Society
PO Box 1075	Owensboro	KY	42302	PC	General Operating	$500
Habitat for Humanity
2901 W 17th Street	Panama City	FL	32405	PC	General Operating	$500
El Ayudante Inc
PO Box 10805	Jackson	TX	38308	PC	General Operating	$1,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$8,000	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$0	ExclusionAmt
Related Or Exempt Function Incm	$2,213	RelatedOrExemptFunctionIncmAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$0	ExclusionAmt
Related Or Exempt Function Incm	$848	RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Field	Value	IRS element (for citing)
Exclusion	18	ExclusionCd
Exclusion	$0	ExclusionAmt
Related Or Exempt Function Incm	-$238	RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$0	ExclusionAmt
Related Or Exempt Function Incm	$2,823	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$2,823	TotalIncomeProducingActyAmt

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp (3 entries)

Line NumberLineNumberTxt	Relationship StatementRelationshipStatementTxt
3	Not Applicable
4	Not Applicable
8	Not Applicable

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

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail (2 entries)

DescDesc	AmtAmt
PG Electric Adjust	$7,000
acctg adju - timing difference	$195