CLARA A SCHILLER PEPETUAL CHARITABLE TRUST: Form 990PF, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- CLARA A SCHILLER PEPETUAL CHARITABLE TRUST (EIN 30-6133829)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-04-07
- IRS object ID
- 202620979349100112
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-04-07T08:53:13-07:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 851021307 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Harry B Jamieson CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 Jasmine Way | AddressLine1Txt |
| City | Clearwater | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33756 | 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 | 306133829 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Clara A Schiller | BusinessNameLine1Txt |
| Business Name Line2 | Perpetual Charitable Trust | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CLAR | BusinessNameControlTxt |
| Phone | 7278248716 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 Central Avenue | AddressLine1Txt |
| City | St Petersburg | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33701 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Amelia James | PersonNm |
| Person Title | Foundation Manager | PersonTitleTxt |
| Signature | 2026-04-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Harry Jamieson | PreparerPersonNm |
| PTIN | P00194327 | PTIN |
| Phone | 7274202463 | PhoneNum |
| 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 | $2,651,113 | 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 |
| Dividends Rev And Expnss | $87,387 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $87,387 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $87,377 | DividendsAdjNetIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $38,710 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $488,671 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $38,710 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $126,097 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $126,097 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $87,377 | TotalAdjNetIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $56,512 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $50,861 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $5,651 | CompOfcrDirTrstDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $2,000 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $1,800 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $200 | AccountingFeesChrtblPrpsAmt |
| Taxes Rev And Expnss | $914 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $823 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $91 | TaxesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $59,426 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $53,484 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $5,942 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $90,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $90,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $149,426 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $53,484 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $95,942 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$23,329 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $72,613 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $87,377 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $36,696 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $76,308 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $76,308 | SavAndTempCashInvstEOYFMVAmt |
| US Government Obligations BOY | $50,153 | USGovernmentObligationsBOYAmt |
| US Government Obligations EOY | $25,085 | USGovernmentObligationsEOYAmt |
| US Govt Obligations EOYFMV | $25,286 | USGovtObligationsEOYFMVAmt |
| Corporate Stock BOY | $1,137,692 | CorporateStockBOYAmt |
| Corporate Stock EOY | $1,146,858 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $1,714,026 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $881,228 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $834,189 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $835,493 | CorporateBondsEOYFMVAmt |
| Total Assets BOY | $2,105,769 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,082,440 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $2,651,113 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $2,105,769 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $2,082,440 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $2,105,769 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $2,082,440 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $2,105,769 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $2,082,440 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $2,105,769 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$23,329 | ExcessRevenueOverExpensesAmt |
| Subtotal | $2,082,440 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $2,082,440 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| Hancock Whitney Bank Brokerage - Covered - ST | P | 2025-01-01 | 2025-01-02 | $58,430 | $63,704 | -$5,274 | -$5,274 |
| Hancock Whitney Bank Brokerage - Covered - LT | P | 2000-01-01 | 2025-01-02 | $430,114 | $386,257 | $43,857 | $43,857 |
| Long Term Capital Gain Distributions | P | 2000-01-01 | 2025-01-02 | $127 | $127 | $127 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $38,710 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | -$5,274 | NetShortTermCapitalGainLossAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $1,009 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $1,009 | SubtotalAmt |
| Tax Based On Investment Income | $1,009 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $520 | EstimatedPlusOvpmtIncmTxAmt |
| Total Payments And Credits | $520 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Tax Due | $489 | 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 |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | false | 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 |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Hancock Whitney Bank Co-Trustee | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7278248705 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 Central Avenue | AddressLine1Txt |
| City | St Petersburg | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33701 | 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 |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| 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 |
|---|---|---|---|---|---|---|
| Hancock Whitney Bank | ||||||
| 101 Central Avenue | St Petersburg | FL | 33701 | Trustee | 6.00 | $28,256 |
| Harry B Jamieson CPA | ||||||
| 301 Jasmine Way | Clearwater | FL | 33756 | Trustee | 0.00 | $28,256 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $0 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $0 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $0 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $0 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $0 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $0 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Based On Investment Income | $1,009 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $1,009 | TotalTaxAmt |
| Distributable Before Adj | $1,009 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $1,009 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $95,942 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $95,942 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
| Qualifying Distributions | $95,942 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Remaining Distri From Corpus | $95,942 | RemainingDistriFromCorpusAmt |
| Total Corpus | $95,942 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $95,942 | ExcessDistriCyovToNextYrAmt |
| Excess From Current Year | $95,942 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (4 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusCd | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| Lions World Vision Institute Fdn | |||||||
| 1410 N 21st Street | Tampa | FL | 33605 | None | PC | Research | $30,000 |
| University Of Florida | |||||||
| PO Box 100296 | Gaineville | FL | 32601 | None | PC | REsearch | $30,000 |
| University of South Florida | |||||||
| 12901 Bruce B Downs Blvd | Tampa | FL | 33612 | None | PC | Research | $25,000 |
| Grace Lutheran School | |||||||
| 4301 - 16th Street North | St Petersburg | FL | 33703 | None | PC | Computer Lab Equipment | $5,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $90,000 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $87,387 | UnrelatedBusinessTaxblIncmAmt |
Other Investment Income OtherInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $87,377 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $38,710 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $10 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $126,087 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $126,097 | TotalIncomeProducingActyAmt |
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 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amt | $2,000 | Amt |
| Net Investment Income | $1,800 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $200 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| Current Year Tax Estimates | $390 | $351 | $39 |
| Prior Year Tax Balance Due | $524 | $472 | $52 |