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Nonprofit · EIN 55-6128918

GAY R LARSEN CHARITABLE EDUCATION TR

Also known as HONECKER BENJAMIN R TTEE

Tax-exempt · WHEELING, WV 26003

Financials

$75K$93K2023$188K$105K2024$210K$113K2025
Revenue Expenses · by fiscal year end
Financials of GAY R LARSEN CHARITABLE EDUCATION TR by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$209,593$112,617$96,976$1,573,895$0$1,573,895
December 31, 2024990-PF$187,552$105,301$82,251$1,476,919$0$1,476,019
December 31, 2023990-PF$74,832$92,616-$17,784$1,393,768$0$1,393,768
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Dividends
$68,295
Net gain from sales of assets
$141,298

Expenses

Grants and similar amounts paid
$92,500
Compensation of officers, directors and key employees
$16,857
Disbursements for charitable purposes
$112,618
Excise tax on investment income
$1,687

Balance sheet and other

Total assets, start of year
$1,476,919
Total assets, end of year
$1,573,895
Total liabilities, end of year
$0
Net assets, end of year
$1,573,895
Fair market value of assets
$2,231,977
Qualifying distributions
$112,618
Net investment income
$121,368

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
WESBANCO BANK
1 BANK PLAZA, WHEELING, WV 26003
TRUSTEE4$15,657
DR JEREMY VITTEK
88 27TH STREET, WHEELING, WV 26003
BOARD MEMBER0.5$300
ROBERTA DILORENZO
9 SPRINGHAVEN, WHEELING, WV 26003
BOARD MEMBER0.5$300
ELIZABETH HOFREUTER
146 MEADOW LANE, WHEELING, WV 26003
BOARD MEMBER0.5$300
WVNCC
1704 MARKET STREET, WHEELING, WV 26003
BOARD MEMBER0.5$300
990-PF for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
WESBANCO BANK
1 BANK PLAZA, WHEELING, WV 26003
TRUSTEE4$15,325
DR JEREMY VITTEK
88 27TH STREET, WHEELING, WV 26003
BOARD MEMBER0.5$300
ROBERTA DILORENZO
9 SPRINGHAVEN, WHEELING, WV 26003
BOARD MEMBER0.5$300
ELIZABETH HOFREUTER
146 MEADOW LANE, WHEELING, WV 26003
BOARD MEMBER0.5$300
990-PF for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensation
WESBANCO BANK
1 BANK PLAZA, WHEELING, WV 26003
TRUSTEE4$14,419
H LAWRENCE JONES
804 MAIN STREET, WHEELING, WV 26003
BOARD MEMBER0.5$0
BONNIE RITZ
12 WOODLAND HEIGHTS ROAD, WHEELING, WV 26003
BOARD MEMBER0.5$0
JANET HONECKER
RR 1 DEERFIELD FARM, WHEELING, WV 26003
BOARD MEMBER0.5$0
ELIZABETH HOFREUTER
146, MEADOW LANE, WHEELING, WV 26003
BOARD MEMBER0.5$0

Address and contacts

Address (IRS master file)
1 BANK PLZ, WHEELING, WV 26003-3543
In care of
WESBANCO TRUST OPS
Signed the 990-PF
WESBANCO BANK, TRUSTEE
Phone
(304) 234-9463
Return prepared by
FELTONCPA AC

What it must file and when

IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-PF on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
55-6128918
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Private non-operating foundation
Donations deductible (Pub 78)
Private foundation, 30% limit
Exempt since
1996
Accounting year ends
December
Files
Form 990-PF
Category (NTEE)
Education (B82Z)
Assets (IRS master file)
$1,573,895
Income (IRS master file)
$253,409

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$209,593$112,617$1,573,895XML
990-PFDecember 2024$187,552$105,301$1,476,919XML
990-PFDecember 2023$74,832$92,616$1,393,768XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––IRS
990-PFDecember 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 55-6128918).

Questions about GAY R LARSEN CHARITABLE EDUCATION TR

What is the EIN of GAY R LARSEN CHARITABLE EDUCATION TR?
The employer identification number (EIN) of GAY R LARSEN CHARITABLE EDUCATION TR is 55-6128918.
Is GAY R LARSEN CHARITABLE EDUCATION TR tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1996.
Are donations to GAY R LARSEN CHARITABLE EDUCATION TR tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does GAY R LARSEN CHARITABLE EDUCATION TR file?
Form 990-PF. Private foundations file every year.
When is the next return of GAY R LARSEN CHARITABLE EDUCATION TR due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did GAY R LARSEN CHARITABLE EDUCATION TR last file with the IRS?
The latest return in the IRS public files is the 990-PF for the year ended December 2025.
Who are the officers and directors of GAY R LARSEN CHARITABLE EDUCATION TR?
The 990-PF for the year ended December 31, 2025 lists 5 people; 5 received compensation from the organization, the highest $15,657 (WESBANCO BANK, TRUSTEE).
How much revenue does GAY R LARSEN CHARITABLE EDUCATION TR have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $209,593, expenses of $112,617 and total assets of $1,573,895 at year end.

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