Civic Intelligence

Phillips James Duncan Tr Uwill

EIN 04-6061035 • 4947(a)1 • Pittsburgh, PA

Profile

The phillip james duncan trust is a type iii supporting organization that supports the following organization - governor dummer academy

PO Box 185Pittsburgh, PA 15230-0185

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

94th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

4947(a)1 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

$1M-$5M nonprofits • Source year 2024

Net Margin

19th percentile

-31%

Higher net margin than 19% of similar nonprofits.

4947(a)1 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

84th percentile

$37,883

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 23.1% of source-year revenue.

4947(a)1 • $1M-$5M nonprofits • Source year 2024

Asset Growth

32nd percentile

-1.0%

Faster asset growth than 32% of similar nonprofits.

4947(a)1 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Assets

Down

$4,960,649

Down $49,130 (-1.0%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$4,960,649

Down $49,130 (-1.0%) from 2023

Revenue

Up

$163,975

Up $414,240 (+166%) from 2023

Expenses

Down

$214,032

Down $830 (-0.4%) from 2023

Net Income

Up

-$50,057

Up $415,070 (+89%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2020: $4,007,921Liabilities 2020: $0Net Assets 2020: $4,007,9212020Assets 2021: $5,343,320Liabilities 2021: $0Net Assets 2021: $5,343,3202021Assets 2022: $5,477,482Liabilities 2022: $0Net Assets 2022: $5,477,4822022Assets 2023: $5,009,779Liabilities 2023: $0Net Assets 2023: $5,009,7792023Assets 2024: $4,960,649Liabilities 2024: $0Net Assets 2024: $4,960,6492024

Highlighted filing

2024

Assets$4,960,649
Liabilities$0
Net Assets$4,960,649

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2020: $206,860Expenses 2020: $209,128Net Income 2020: -$2,2682020Revenue 2021: $1,539,133Expenses 2021: $204,794Net Income 2021: $1,334,3392021Revenue 2022: $340,235Expenses 2022: $205,924Net Income 2022: $134,3112022Revenue 2023: -$250,265Expenses 2023: $214,862Net Income 2023: -$465,1272023Revenue 2024: $163,975Expenses 2024: $214,032Net Income 2024: -$50,0572024

Highlighted filing

2024

Revenue$163,975
Expenses$214,032
Net Income-$50,057

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 3, 2025
Return Version
2024v5.1
Gross Receipts
$857,125
Mission and Program Overview

Mission

The phillip james duncan trust is a type iii supporting organization that supports the following organization - governor dummer academy

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$5,009,779$4,960,649▼ $49,130
Investments in Publicly Traded Securities$4,993,267$4,944,511▼ $48,756
Savings and Temporary Cash Investments$16,512$16,138▼ $374
Total Assets$5,009,779$4,960,649▼ $49,130
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,009,779$4,960,649▼ $49,130
Total Liabilities and Net Assets / Fund Balance$5,009,779$4,960,649▼ $49,130
Compensation and Service Providers

Employees

NameTitleBaseTotal
-Corporate Trustee$37,883$37,883

Board Members and Trustees

NameTitle
-Co-trustee
Randolph BartonCo-trustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$163,975
Other Revenue
$0
Change in Net Assets
$-50,057
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$170,000
Salaries, Compensation, and Employee Benefits$37,883
Other Expenses$6,149
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$170,000--$170,000
Current Officers, Directors, Trustees, and Key Employees$15,153$22,730-$37,883
Fees for Services Legal$2,886--$2,886
Other Expenses$70$1,693-$70
Total Functional Expenses$189,609$24,423$0$214,032
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Governor Dummer AcademyByfield, MA501(c)(3)General Operating$170,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VII, Section A, Line 1A, Column(B)

Average hours per week devoted to position: as coporate trustee, bny mellon, n.a. Provides administrative services such as acting as investment manager for the named organization. These services require numerous individual bank employees' invovement in the activities of the organization and thus cannot be quantified on an hourly basis. Therefore, the trustee fees are not based upon an hourly basis, but are calculated based upon factors such as the

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8A

This organization has a sole institutional trustee and does not have a governing body.

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8B

This organization has a sole institutional trustee and does not have a governing body.

Form 990, Page 6, Part VI, Line 11-description of Process for Review

NO PROCEDURE IN PLACE

Form 990, Page 6, Part VI, Line 19

No documents made available to the public

Filing and Contact Details

Filer

Filer Name
Phillips James Duncan Tr Uwill
EIN
04-6061035
Phone
6177227209
Address
PO BOX 185, PITTSBURGH, PA 15230-0185

Signing Officer

Name
Michael Stagis
Title
Vice President
Phone
6177227209
Signed
2025-04-03
Discuss with paid preparer
Yes

Organization Details

Formed
1954
Legal Domicile
Ma
Voting Board Members
3
Independent Board Members
2
Employees
0

Preparer

Firm
Pwc US Tax Llp
Address
301 GRANT STREET, PITTSBURGH, PA 15219
Preparer
Daniel Waltman
Phone
4123556000
Supplemental Narrative

Additional Explanations

FORM 990, PART V, LINE 8, 9A, 9B

These questions are not applicable as there is not a sponsoring organization maintaining donor advised funds.

Form 990, Part V, Line 10, 11, 12, 13

These questions are not applicable as this is a type 501(c)(3) organization.

Explanation for Form 990, Part XI, Line 9

The amount on this line represents: $931 mutual fund timing adjustment; rounding ($4)

Raw XML Appendix375 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE JAMES DUNCAN PHILLIPS TRUST UNDER WILL IS A PERPETUAL TRUST. BNY MELLON SERVES AS CO-TRUSTEE WITH TWO OTHER CO-TRUSTEES. IN ACCORDANCE WITH ARTICLE 5(1) OF THE JAME DUNCAN PHILLIPS WILL, THE GOVERNORS ACADEMY HAS THE RIGHT TO REQUEST PRINCIPAL FOR THE ERECTION OF A BUILDING OR FOR CAPITAL REPAIRS OR IMPROVEMENTS TO CAMPUS BUILDINGS. BNY MELLON AS TRUSTEE PROVIDES MONTHLY STATEMENTS
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1(CONT.) AND COMMUNICATES VIA EMAIL AND PHONE WITH THE GOVERNORS ACADEMY AT LEAST ANNALLY AND AS NEEDED.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2THE GOVERNORS ACADEMY DETERMINES AND REQUEST (IN WRITING) AN ANNUAL DOLLAR AMOUNT AND PROVIDES BNY MELLON AND OUR CO-TRUSTEES WITH THEIR ANNUAL BUDGET TO SUPPORT THEIR REQUEST. REQUESTS ARE REVIEWED WITH THE ACADEMY AND THE CO-TRUSTEES.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt3ALL OF THE UNEXPIRED INTERESTS IN THE TRUST ARE DEVOTED TO ONE/MORE PURPOSES DESCRIBED IN SECTION 170(C)(1) OR (C)(2)(B). THE TRUST WAS CREATED UNDER THE WILL OF JAMES DUNCAN PHILLIPS. NET INCOME IS REQUIRED TO BE DISTRIBUTED ANNUALLY. THE GOVERNORS ACADEMY HAS THE RIGHT TO REQUEST PRINCIPAL FOR THE ERECTION OF A BUILDING OR FOR CAPITAL REPAIRS OR IMPROVEMENTS. NO ADDITIONAL CONTRIBUTIONS HAVE
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt4(CONT.) THE TRUSTEE DOES NOT HAVE DISCRETION TO VARY THE AMOUNT OR THE CHARITABLE BENE.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV SECTION D LINE 2
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV SECTION D LINE 2 (CONT.)
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2PART IV SECTION D LINE 3
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc3PART V
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc4PART V (CONT. )
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THESE QUESTIONS ARE NOT APPLICABLE AS THERE IS NOT A SPONSORING ORGANIZATION MAINTAINING DONOR ADVISED FUNDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THESE QUESTIONS ARE NOT APPLICABLE AS THIS IS A TYPE 501(C)(3) ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVERAGE HOURS PER WEEK DEVOTED TO POSITION: AS COPORATE TRUSTEE, BNY MELLON, N.A. PROVIDES ADMINISTRATIVE SERVICES SUCH AS ACTING AS INVESTMENT MANAGER FOR THE NAMED ORGANIZATION. THESE SERVICES REQUIRE NUMEROUS INDIVIDUAL BANK EMPLOYEES' INVOVEMENT IN THE ACTIVITIES OF THE ORGANIZATION AND THUS CANNOT BE QUANTIFIED ON AN HOURLY BASIS. THEREFORE, THE TRUSTEE FEES ARE NOT BASED UPON AN HOURLY BASIS, BUT ARE CALCULATED BASED UPON FACTORS SUCH AS THE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THIS ORGANIZATION HAS A SOLE INSTITUTIONAL TRUSTEE AND DOES NOT HAVE A GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THIS ORGANIZATION HAS A SOLE INSTITUTIONAL TRUSTEE AND DOES NOT HAVE A GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO PROCEDURE IN PLACE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO DOCUMENTS MADE AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE AMOUNT ON THIS LINE REPRESENTS: $931 MUTUAL FUND TIMING ADJUSTMENT; ROUNDING ($4)
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART V, LINE 10, 11, 12, 13
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VII, SECTION A, LINE 1A, COLUMN(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7EXPLANATION FOR FORM 990, PART XI, LINE 9
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL STAGIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06177227209
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHILLIPS JAMES DUNCAN TR UWILL
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PWC US TAX LLP
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL WALTMAN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-06T14:01:29-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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