2024-10-23T11:01:17-05:00 2023-12-31 346565596 ERNST & YOUNG US LLP 800 YARD STREET SUITE 200 GRANDVIEW HEIGHTS OH 43212 990 2023-01-01 316653779 RUTH A KIEHFUSS CHARITABLE TRUST FBO RUTH 7403767113 48 N SOUTH STREET MARIETTA OH 45177 LAURA MEADOWS Officer 7403767113 2024-09-22 true false JOSEPH B HULL P00135850 6142327290 2024-09-22 2023 2024-10-15 13:58:12Z Peoples Bank 48 N South Street Wilmington OH 45177 145852 false X N/A X 2001 OH Support of Westboro Methodist Church 1 0 0 0 0 0 0 -9067 5750 0 -9067 5750 12026 21163 0 4098 4000 0 0 566 1148 16690 26311 -25757 -20561 289934 269155 0 0 289934 269155 X Support of Westboro Methodist Church false false 21163 Document states all income must be paid quarterly to the Westboro Methodist Church in Midland, Ohio true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false false X 1 0 false false false false false false false true true false false true true false false false false false false OH X Peoples Bank 9373821441 48 N South Street Wilmington OH 45177 Peoples Bank Trustee X 4000 0 0 4000 0 0 false false false 7070 7070 138782 140102 -1320 -1320 -1320 5750 5750 X 21163 21163 4000 0 4000 991 496 495 0 0 ANNUAL OAG FILING FEES 100 100 FOREIGN TAX ON QUALIFIED DIVIDENDS 50 50 FOREIGN TAX ON NONQUALIFIED DIVIDEN 7 7 26311 21659 4652 0 X 15082 14020 274852 255135 289934 269155 0 0 X 289934 269155 289934 269155 289934 269155 X -20561 -218 X false false false X X 1 Westboro United Methodist Church 311052508 1 true 0 0 1 0 0 true false false false false false false false false false false true false false false false false false true 1679 613 0 6588 7070 8267 7683 0 4439 4652 0 3828 3031 295100 296426 11342 10972 0 306442 307398 0 0 306442 307398 4597 4611 301845 302787 10565 10598 0 10565 10598 3828 3254 10565 10565 0 10565 21163 0 496 0 0 0 21659 21163 10565 1.0 10565 8647 0 0 0 0 0 0 0 0 0 0 21659 8647 10565 2447 0 0 2447 0 0 0 0 2447 Schedule A-Part IV Sec D line 3 While the supported organization relies on the experience and expertise of the Institutional Trustee to invest and manage the investments in the Trust, due to the close and continuous relationship, the supported organization has a significant voice in directing the use of the organization's income. Schedule A-Part IV Sec D line 2 The Trustee maintains a close and continuous relationship with the Church by keeping them advised of the investments and income by providing quarterly bank statements. Schedule A-Part V Sec D line 8 The organization is a trust fund that disburses funds only to qualifying charitable organizations as directed by the trusts governing instrument to be used only in accordance with the governing instrument. Schedule A-Part V Sec E line 2 Per the terms of the Trust document, the Trust is required to pay out all income on at least a quarterly basis. The Trust has always satisfied this requirement. Per the Trust document, the Trustee only has the discretion to distribute principal as needed by the supported organization in a documented need. Schedule A-Part V Sec E line 6 The Trustee has made changes to their procedure to distribute funds to the supported organization. In order to meet the IRS distribution requirements, the Trust will begin distributing an amount of Principal annually, to satisfy the requirements to maintain the status as a supporting organization. Schedule A-Part V Sec E line 2 (cont.) Historically, the supported organization has not requested, or demonstrated a need, for any principal distributions. Schedule A-Part IV Sec D line 3 While the supported organization relies on the experience and expertise of the Institutional Trustee to invest and manage the investments in the Trust, due to the close and continuous relationship, the supported organization has a significant voice in directing the use of the organizations income. Schedule A-Part V Sec D line 8 The organization is a trust fund that disburses funds only to qualifying charitable organizations as directed by the trusts governing instrument to be used only in accordance with the governing instrument. Schedule A-Part V Sec E line 2 Per the terms of the Trust document, the Trust is required to pay out all income on at least a quarterly basis. The Trust has always satisfied this requirement. Per the Trust document, the Trustee only has the discretion to distribute principal as needed by the supported organization in a documented need. Schedule A-Part V Sec E line 2 (cont.) Historically, the supported organization has not requested, or demonstrated a need, for any principal distributions. Schedule A-Part V Sec E line 6 The Trustee has made changes to their procedure to distribute funds to the supported organization. In order to meet the IRS distribution requirements, the Trust will begin distributing an amount of Principal annually, to satisfy the requirements to maintain the status as a supporting organization. Schedule A-Part IV Sec D Line 1 The Trustee is now aware of this requirement and will ensure that it is followed starting in 2023 and going forward. false WESTBORO UNITED METHODIST CHURCH C/O BOB OSBORN JR TREAS 110 JONESBORO RD MIDLAND OH 45148 311052508 501(C)(3) 21163 EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2 The document states that all income must be paid to the Westboro Methodist Church in Midland, Ohio. The funds distributed are for the support of the Westboro Methodist Church. FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW The Institutional Trustee reviews the Form 990 prior to filing. FORM 990, PAGE 6, PART VI, LINE 19 No documents available to the public. EXPLANATION FOR FORM 990, PART XI, LINE 9 Net pre/post year income -$218 WESTBORO UNITED METHODIST CHURCH C/O BOB OSBORN JR TREAS 110 JONESBORO RD MIDLAND OH 45148 311052508 RELIGIOUS 501(C)(3) 1 NO false true true false false false false false false false false false false false false false false false false false WESTBORO UNITED METHODIST CHURCH b 21163