Civic Intelligence

Luther E Crist & Phyllis C Crist Perpetual Trust of United Brethren Lodge

990PF • Fiscal year 2022 • EIN 04-6802292

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 14, 2023

47 Jefferson Shores RoadBuzzards Bay, MA 02532

(508) 380-6000

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

59th percentile

0.00x

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

2022 filings • <$500k nonprofits • Source year 2022

Liabilities / Revenue

59th percentile

0.00x

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

2022 filings • <$500k nonprofits • Source year 2022

Net Margin

31st percentile

-7.9%

Higher net margin than 31% of similar nonprofits.

2022 filings • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • <$500k nonprofits • Source year 2022

Asset Growth

45th percentile

-1.7%

Faster asset growth than 45% of similar nonprofits.

2022 filings • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

79th percentile

66%

Faster revenue growth than 79% of similar nonprofits.

2022 filings • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$270,529

Down $4,719 (-1.7%) from 2021

Net Assets

Down

$270,529

Down $4,719 (-1.7%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Up

$24,597

Up $9,789 (+66%) from 2021

Expenses

Down

$26,529

Down $11,889 (-31%) from 2021

Net Income

Up

-$1,932

Up $21,678 (+92%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2011: $284,345Liabilities 2011: $02011Assets 2012: $285,780Liabilities 2012: $0Net Assets 2012: $285,7802012Assets 2013: $281,078Liabilities 2013: $0Net Assets 2013: $281,0782013Assets 2014: $292,981Liabilities 2014: $0Net Assets 2014: $292,9812014Assets 2015: $267,794Liabilities 2015: $0Net Assets 2015: $267,7942015Assets 2016: $256,082Liabilities 2016: $0Net Assets 2016: $256,0822016Assets 2017: $246,242Liabilities 2017: $0Net Assets 2017: $246,2422017Assets 2018: $359,899Liabilities 2018: $0Net Assets 2018: $359,8992018Assets 2019: $335,924Liabilities 2019: $0Net Assets 2019: $335,9242019Assets 2020: $298,850Liabilities 2020: $0Net Assets 2020: $298,8502020Assets 2021: $275,248Liabilities 2021: $0Net Assets 2021: $275,2482021Assets 2022: $270,529Liabilities 2022: $0Net Assets 2022: $270,5292022Assets 2023: $243,649Liabilities 2023: $0Net Assets 2023: $243,6492023Assets 2024: $217,259Liabilities 2024: $0Net Assets 2024: $217,2592024

Highlighted filing

2022

Assets$270,529
Liabilities$0
Net Assets$270,529

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150K$100K$50K$0-$50KRevenue 2011: $10,798Expenses 2011: $19,171Net Income 2011: -$8,3732011Expenses 2012: $14,0502012Revenue 2013: $19,194Expenses 2013: $23,896Net Income 2013: -$4,7022013Revenue 2014: $44,783Expenses 2014: $32,880Net Income 2014: $11,9032014Revenue 2015: $5,162Expenses 2015: $30,349Net Income 2015: -$25,1872015Revenue 2016: $5,867Expenses 2016: $17,579Net Income 2016: -$11,7122016Revenue 2017: $10,980Expenses 2017: $20,820Net Income 2017: -$9,8402017Revenue 2018: $138,129Expenses 2018: $24,472Net Income 2018: $113,6572018Revenue 2019: $5,292Expenses 2019: $29,267Net Income 2019: -$23,9752019Revenue 2020: -$14,827Expenses 2020: $22,247Net Income 2020: -$37,0742020Revenue 2021: $14,808Expenses 2021: $38,418Net Income 2021: -$23,6102021Revenue 2022: $24,597Expenses 2022: $26,529Net Income 2022: -$1,9322022Revenue 2023: $288Expenses 2023: $27,184Net Income 2023: -$26,8962023Revenue 2024: $8,564Expenses 2024: $33,981Net Income 2024: -$25,4172024

Highlighted filing

2022

Revenue$24,597
Expenses$26,529
Net Income-$1,932
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
RICHARD JOHNSONTrustee-$0--
GARY BROWNTrustee-$0--
KENNETH URATOTrustee-$0--
Filing and Contact Details

Filer

Filer Name
Luther E Crist & Phyllis C Crist
EIN
04-6802292
Phone
5083806000
Address
47 JEFFERSON SHORES ROAD, BUZZARDS BAY, MA 02532

Signing Officer

Name
Richard Johnson
Title
Trustee
Phone
5083806000
Signed
2023-11-14
Discuss with paid preparer
Yes

Preparer

Firm
Mark Z Stought CPA Pc
Address
1950 MASSACHUSETTS AVE, CAMBRIDGE, MA 02140
Phone
6173542700
Raw XML Appendix367 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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ExplnOfNonFilingWithAGStmt/ExplanationTxt0THE MASSACHUSETTS ATTORNEY GENERAL DOES NOT HAVE A FILING REQUIREMENT FOR 990-PF FORMS; IT ONLY REQUIRES FILINGS FROM PUBLIC CHARITIES AND HAS NO MECHANISM TO RECEIVE THE FORMS.
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IRS990PF/StatementsRegardingActy4720Grp/GrantsToOrganizationsInd00
IRS990PF/StatementsRegardingActy4720Grp/InfluenceElectionInd00
IRS990PF/StatementsRegardingActy4720Grp/InfluenceLegislationInd00
IRS990PF/StatementsRegardingActy4720Grp/JeopardyInvestmentsInd00
IRS990PF/StatementsRegardingActy4720Grp/NoncharitablePurposeInd00
IRS990PF/StatementsRegardingActy4720Grp/PayCompDisqualifiedPrsnInd00
IRS990PF/StatementsRegardingActy4720Grp/PaymentToGovernmentOfficialInd00
IRS990PF/StatementsRegardingActy4720Grp/PayPremiumsPrsnlBnftCntrctInd00
IRS990PF/StatementsRegardingActy4720Grp/ProhibitedTaxShelterTransInd00
IRS990PF/StatementsRegardingActy4720Grp/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990PF/StatementsRegardingActy4720Grp/SaleOrExchDisqualifiedPrsnInd00
IRS990PF/StatementsRegardingActy4720Grp/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990PF/StatementsRegardingActy4720Grp/TransferAstDisqualifiedPrsnInd00
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPriorActsInd00
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPYJeopardyInvstInd00
IRS990PF/StatementsRegardingActy4720Grp/UndistributedIncomePY3Yr02020
IRS990PF/StatementsRegardingActy4720Grp/UndistributedIncomePYInd01
IRS990PF/StatementsRegardingActy4720Grp/UndistrIncmSect4942a2AppYr3Yr02020
IRS990PF/StatementsRegardingActy4720Grp/UndistrIncmSect4942a2NotAppInd00
IRS990PF/StatementsRegardingActyGrp/ActivitiesNotPreviouslyRptInd00
IRS990PF/StatementsRegardingActyGrp/AtLeast5000InAssetsInd01
IRS990PF/StatementsRegardingActyGrp/ChangesToArticlesOrBylawsInd00
IRS990PF/StatementsRegardingActyGrp/ComplyWithPublicInspRqrInd01
IRS990PF/StatementsRegardingActyGrp/DonorAdvisedFundInd00
IRS990PF/StatementsRegardingActyGrp/ForeignAccountsQuestionInd00
IRS990PF/StatementsRegardingActyGrp/Form1120POLFiledInd00
IRS990PF/StatementsRegardingActyGrp/Form990PFFiledWithAttyGenInd00
IRS990PF/StatementsRegardingActyGrp/IndividualWithBooksNm0RICHARD JOHNSON
IRS990PF/StatementsRegardingActyGrp/LegislativePoliticalActyInd00
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt047 JEFFERSON SHORES ROAD
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm0BUZZARDS BAY
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd0MA
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd002532
IRS990PF/StatementsRegardingActyGrp/MoreThan100SpentInd00
IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd00
IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd00
IRS990PF/StatementsRegardingActyGrp/OrgReportOrRegisterStateCd0MA
IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd00
IRS990PF/StatementsRegardingActyGrp/PhoneNum05083806000
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd00
IRS990PF/StatementsRegardingActyGrp/Section4955ManagersTaxAmt00
IRS990PF/StatementsRegardingActyGrp/Section4955OrganizationTaxAmt00
IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd00
IRS990PF/StatementsRegardingActyGrp/TaxReimbursedAmt00
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd00
IRS990PF/StatementsRegardingActyGrp/WebsiteAddressTxt0N/A
IRS990PF/SummaryOfDirectChrtblActyGrp/Description1Txt0THE CRIST TRUST IS USED TO ASSIST NEEDY FAMILIES IN MARLBOROUGH, MA AND THE SURROUNDING COMMUNITIES, BASED UPON REQUEST.
IRS990PF/SummaryOfDirectChrtblActyGrp/Expenses1Amt021000
IRS990PF/SumOfProgramRelatedInvstGrp/TotalAmt00
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/FormAndInfoAndMaterialsTxt0THE APPLICATIONS CAN BE SUBMITTED IN ANY ELECTRONIC OR PAPER FORMAT AND MUST INCLUDE THE NAME AND ADDRESS OF THE REQUESTOR AND THE REASON FOR THE NEED.
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientPersonNm0RICHARD JOHNSON
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientPhoneNum05083806000
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/AddressLine1Txt047 JEFFERSON SHORES ROAD
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/CityNm0BUZZARDS BAY
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/StateAbbreviationCd0MA
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/ZIPCd002532
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RestrictionsOnAwardsTxt0GENERALLY $3,000 PER REQUESTOR
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/SubmissionDeadlinesTxt0NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt021000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt0FINANCIAL ASSISTANCE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt0JOHN DOE ONE-EIGHT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt0NO RELATION
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt08 NEWTON STREET
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm0MARLBOROUGH
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd0MA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd001752
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriApprvFutAmt00
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt021000
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd00
IRS990PF/UndistributedIncomeGrp/AppliedToCurrentYearAmt010788
IRS990PF/UndistributedIncomeGrp/AppliedToPriorYearsAmt00
IRS990PF/UndistributedIncomeGrp/AppliedToYear1Amt010212
IRS990PF/UndistributedIncomeGrp/CorpusDistri170b1EOr4942g3Amt00
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt017245
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovAppCYAmt00
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovAppCYCorpusAmt00
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovFromYr5Amt00
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt00
IRS990PF/UndistributedIncomeGrp/PriorYear3Yr02020
IRS990PF/UndistributedIncomeGrp/PriorYearDeficiencyOrTaxAmt00
IRS990PF/UndistributedIncomeGrp/PriorYearUndistributedIncmAmt019494
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt021000
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt00
IRS990PF/UndistributedIncomeGrp/Taxable1Amt019494
IRS990PF/UndistributedIncomeGrp/Taxable2Amt00
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt00
IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt00
IRS990PF/UndistributedIncomeGrp/TotalForPriorYearsAmt019494
IRS990PF/UndistributedIncomeGrp/TreatedAsDistriFromCorpusAmt00
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt06457
IRS990PF/UndistributedIncomeGrp/UndistributedIncomePYAmt010212
OtherDecreasesSchedule/OtherDecreasesDetail/Amt02787
OtherDecreasesSchedule/OtherDecreasesDetail/Desc0NET ADJUSTMENT FOR INCORRECT PY EOY VALUE
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt00
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc0FILING FEE - MA AGO FORM PC
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt00
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt035
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt035
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/AdjustedNetIncomeAmt00
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/Amt04255
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/CategoryTxt0MANAGEMENT FEE
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/DisbursementsCharitablePrpsAmt00
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/NetInvestmentIncomeAmt04255
TaxesSchedule/TaxesDetail/AdjustedNetIncomeAmt00
TaxesSchedule/TaxesDetail/AdjustedNetIncomeAmt10
TaxesSchedule/TaxesDetail/Amt056
TaxesSchedule/TaxesDetail/Amt1148
TaxesSchedule/TaxesDetail/CategoryTxt0FOREIGN TAX W/H
TaxesSchedule/TaxesDetail/CategoryTxt1FEDERAL TAX
TaxesSchedule/TaxesDetail/DisbursementsCharitablePrpsAmt00
TaxesSchedule/TaxesDetail/DisbursementsCharitablePrpsAmt10
TaxesSchedule/TaxesDetail/NetInvestmentIncomeAmt056
TaxesSchedule/TaxesDetail/NetInvestmentIncomeAmt1148
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum05083806000
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LUTHER E CRIST & PHYLLIS C CRIST
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PERPETUAL TRUST OF UNITED BRETHREN LODGE
ReturnHeader/Filer/BusinessNameControlTxt0LUTH
ReturnHeader/Filer/EIN0046802292
ReturnHeader/Filer/PhoneNum05083806000
ReturnHeader/Filer/USAddress/AddressLine1Txt047 JEFFERSON SHORES ROAD
ReturnHeader/Filer/USAddress/CityNm0BUZZARDS BAY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002532
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0882062544
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARK Z STOUGHT CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01950 MASSACHUSETTS AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CAMBRIDGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002140
ReturnHeader/PreparerPersonGrp/PhoneNum06173542700
ReturnHeader/ReturnTs02023-11-14T20:07:20-06:00
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RICHARD
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0JOHNSON
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.17$0.00$2.17$0.09$0.34$0.25
2023Detailed filing. Detailed filing data is available for this year.$2.44$0.00$2.44$0.00$0.27$0.27
2022Detailed filing. Detailed filing data is available for this year.$2.71$0.00$2.71$0.25$0.27$0.02
2021Detailed filing. Detailed filing data is available for this year.$2.75$0.00$2.75$0.15$0.38$0.24
2020Detailed filing. Detailed filing data is available for this year.$2.99$0.00$2.99$0.15$0.22$0.37
2019Detailed filing. Detailed filing data is available for this year.$3.36$0.00$3.36$0.05$0.29$0.24
2018Detailed filing. Detailed filing data is available for this year.$3.60$0.00$3.60$1.38$0.24$1.14
2017Detailed filing. Detailed filing data is available for this year.$2.46$0.00$2.46$0.11$0.21$0.10
2016Detailed filing. Detailed filing data is available for this year.$2.56$0.00$2.56$0.06$0.18$0.12
2015Detailed filing. Detailed filing data is available for this year.$2.68$0.00$2.68$0.05$0.30$0.25
2014Detailed filing. Detailed filing data is available for this year.$2.93$0.00$2.93$0.45$0.33$0.12
2013Detailed filing. Detailed filing data is available for this year.$2.81$0.00$2.81$0.19$0.24$0.05
2012Detailed filing. Detailed filing data is available for this year.$2.86$0.00$2.86$0.14
2011Summary only. Only limited summary data is available for this year.$2.84$0.00$0.11$0.19$0.08
Peer Organizations

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