2024-05-10T17:54:03-07:00
2023-12-31
341203285
Manchester Newman & Bennett
201 E Commerce Street Level 2
Youngstown
OH
44503
990
2023-01-01
346522029
C C CHOFFIN TRUST
CCCH
3307431171
201 E Commerce Street Suite 200
Youngstown
OH
44503
Franklin S Bennett Jr
Co-Trustee
3307431171
2024-05-13
1
Franklin S Bennett
Jr
999009999
1
Jeffrey Heintz
P01694491
3307431171
2024-05-13
1
11
0
AAL2
2023
2023-04-26 12:10:37Z
Franklin S Bennett Jr
201 E Commerce Street Suite 200
Youngstown
OH
44503
341954
0
X
X
1957
OH
As authorized by the Last Will and Testament of C. C. Choffin, The Trustees make distribution of trust income and principal to the Board of Education of the Youngstown (Ohio) City School District for the purposes of maintaining, operating, and equipping the C. C. Choffin Career and Technical Center.
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1811368
1740892
As authorized by the Last Will and Testament of C.C. Choffin, the Trustees make distributions of trust income and principal to the Board of Education of the Youngstown (Ohio) City School District for the purposes of maintaining, operating, and equipping the C. C. Choffin Career and Technical Center.
0
0
62914
62914
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As authorized by the Last Will and Testament of C.C. Choffin, the Trustees make distributions of trust income and principal to the Board of Education of the Youngstown (Ohio) City School District for the purposes of maintaining, operating, and Equipping the C. C. Choffin Career and Technical Center.
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Manchester Newman & Bennett
A Legal Professional Association
3307431171
201 E Commerce Street Suite 200
Youngstown
OH
44503
Franklin S Bennett Jr
Trustee
0.25
0
X
4625
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0
Philip B Dennison
Trustee
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Douglas J Lumsden Jr
Trustee
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Court Costs
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58
0
Ohio Attorney General - Annual Registration Fee
200
0
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IRS Form 990 software e-filing fee
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Foreign Income Taxes Withheld
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1
Youngstown City School District
346003190
6
1
62914
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Schedule A, Part IV, Section D, Line 2
The Choffin Trust is a testamentary trust established by the Last Will and testament of C. C Choffin for the benefit of the Youngstown City School District for the purposes of maintaining, operating, and equipping the C. C. Choffin Career and Technical Center. The Choffin Trust is subject to the jurisdiction of the Mahoning County Probate Court, and the Court appoints all three trustees, who are the sole members of the governing body of the Choffin Trust. The Trustees maintain a close and continuous working relationship with the Youngstown City School District by meeting periodically with the director of the Choffin Career and Technical and other staff members at the Choffin Career Center to review the equipment and financial needs of the Choffin Career Center and to review expenditures by the Choffin Career from distributions made from the Trust.
Schedule A, Part V, Line 1
The Choffin Trust is a testamentary trust created by the Last Will and Testament of C. C. Choffin at his death in 1957. No additional grants, contributions, bequests, or other transfers have been received by the Choffin Trust since its establishment. The governing instrument of the Trust and a subsequent agreement approved by the Mahoning County Probate court in 1962 require that all of the net income of the Trust be distributed only to the Youngstown City School District for maintaining, operating, and equipping the Choffin Career Center. The Trustees do not have discretion to change the beneficiary of the Trust or the amounts payable from the Trust to the beneficiary, other than the discretion to make principal distributions to the beneficiary. None of the Trustees are disqualified persons within the meaning of IRS ยง4946(A). The Trustees are required to file an annual accounting with the Mahoning County Probate Court. A copy of the annual accounting filed with the Court, which contains a detailed list of the trust assets, investments, and the income produced, is provided to the Treasurer of the Youngstown City School District each year, along with a copy o fthe IRS Form 990.
1
Board of Education of Youngstown (Ohio) City School District
20 W Wood Street
Youngstown
OH
44503
346003190
Government Entity
62914
0
N/A
N/A
All funds are paid to the Youngstown City School District restricted to use for the Choffin Career and Technical Center. Funds are used primarily for the purchase of equipment and other capital expenditures for the Choffin Career and Technical Center.
1
0
Schedule I, Part I, Line 2
The Trustees of the C. C. Choffin Trust meet with the administration of the Choffin career and Technical Center at least twice each year to review with the administration the equipment or other capital expenditures made from the funds from the C. C. Choffin Trust. The school administration provides the trustees with a list of all equipment purchased for the Choffin School and reviews with the trustees the needs of the Choffin School for the following year. The school administration also presents any individual funding proposals that have arisen to the trustees for consideration in between the twice a year meetings.
Form 990, Part VI, Section A, Line 7a
The Choffin Trust does not have members or stockholders. Each of the Trustees of the Trust, the governing body, is appointed by the Mahoning County (Ohio) Probate Court, and an accounting of the receipts and disbursements of the Trust is submitted to the Mahoning County Probate Court on an annual basis. In addition, all trustee fees and attorney fees paid by the Trust must be submitted to the probate court for approval prior to payment.
Form 990, Part VI, Section A, Line 7b
See response to Part VI, Section A, Line 7a.
Form 990, Part VI, Section B, Line 11b
The IRS Form 990 and all schedules are delivered by e-mail or regular mail to the Trustees for their review. The IRS Form 990 and all schedules are then reviewed by the Trustees at a meeting of the Trustees prior to the signing and filing of the return.
Form 990, Part VI, Section B, Line 15
The Choffin Trust does not have a top management official. All decisions are made by the three (3) Trustees of the Trust, the governing body. The three Trustees receive compensation based on a fee schedule established by the Mahoning County Probate Court, the court having jurisdiction over the Trust. Each annual application for Trustee fees is reviewed and approved by the Trustees and then is submitted to the Mahoning County Probate Court for approval prior to payment to the Trustees.
Form 990, Part VI, Section C, Line 19
The governing document, the Last Will and Testament of C.C. Choffin, and the financial records of the Trust, are maintained in the Trust's files and are made available, upon request, to any person requesting to review the records or requesting copies. Requests for review or copies may be directed to the C.C. Choffin Trust, c/o Manchester Newman & Bennett, A Legal Professional Association, 201 E. Commerce Street, Level Two, Youngstown, OH 44503, Telephone: (330) 743-1171. In addition, the Last Will and Testament of C.C. Choffin is a public record on file with the Mahoning County (Ohio) Probate Court. The Trust is also required by law to file annual accountings with the Mahoning County Probate Court, reporting all receipts and disbursements made by the Trust. Those annual accountings are also public records that are on file with the Mahoning County Probate Court.
Board of Education of Youngstown (Ohio) City School District
20 W Wood Street
Youngstown
OH
44503
346003190
Public School
OH
6
N/A
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Board of Education of Youngstown (Ohio) City School District
b
62914
cash