Civic Intelligence

Western Reserve Association No 3 Trust

EIN 23-7138910 • 501(c)3 • Brooklyn, OH

Pub. 78 Eligible

Profile

Grants are made according to the Trust Agreement dated June 14, 1923. Keybank, as trustee, distributes to the Western Reserve Association to further the purpose of the religious work of the Ohio Conference of the United Church of Christ and to strengthen the work of the local churches. Under the Ohio Institutional Trust Funds Act of 1999, Western Reserve Association has chosen to receive the maximum of income based on the greater of 5% of AFV or traditional income. Keybank maintains a responsiveness to the needs and activities of the beneficiary organization in the attainment of its mission. Please note the beneficiary organization has a right to remove the Trustee, authority to direct or approve investments, and the Trustee has the authority to amend the document to insure the continuation to qualify as a 509(a)3.

4900 Tiedeman Road Oh-01-49-0381Brooklyn, OH 44144

n/A

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

27th percentile

-6.1%

Higher net margin than 27% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

42nd percentile

$8,433

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

38th percentile

-0.3%

Faster asset growth than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

82nd percentile

47%

Faster revenue growth than 82% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,956,027

Down $5,924 (-0.3%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$1,956,027

Down $5,924 (-0.3%) from 2023

Revenue

Up

$96,544

Up $30,710 (+47%) from 2023

Expenses

Down

$102,464

Down $1,572 (-1.5%) from 2023

Net Income

Up

-$5,920

Up $32,282 (+85%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2019: $1,664,302Liabilities 2019: $0Net Assets 2019: $1,664,3022019Assets 2020: $1,614,166Liabilities 2020: $0Net Assets 2020: $1,614,1662020Assets 2021: $1,833,467Liabilities 2021: $0Net Assets 2021: $1,833,4672021Assets 2022: $2,000,231Liabilities 2022: $0Net Assets 2022: $2,000,2312022Assets 2023: $1,961,951Liabilities 2023: $0Net Assets 2023: $1,961,9512023Assets 2024: $1,956,027Liabilities 2024: $0Net Assets 2024: $1,956,0272024

Highlighted filing

2024

Assets$1,956,027
Liabilities$0
Net Assets$1,956,027

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2019: $104,680Expenses 2019: $99,404Net Income 2019: $5,2762019Revenue 2020: $47,932Expenses 2020: $98,068Net Income 2020: -$50,1362020Revenue 2021: $325,218Expenses 2021: $101,698Net Income 2021: $223,5202021Revenue 2022: $284,577Expenses 2022: $117,808Net Income 2022: $166,7692022Revenue 2023: $65,834Expenses 2023: $104,036Net Income 2023: -$38,2022023Revenue 2024: $96,544Expenses 2024: $102,464Net Income 2024: -$5,9202024

Highlighted filing

2024

Revenue$96,544
Expenses$102,464
Net Income-$5,920

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 18, 2025
Return Version
2024v5.1
Gross Receipts
$96,697
Mission and Program Overview

Mission

Grants are made according to the Trust Agreement dated June 14, 1923. Keybank, as trustee, distributes to the Western Reserve Association to further the purpose of the religious work of the Ohio Conference of the United Church of Christ and to strengthen the work of the local churches. Under the Ohio Institutional Trust Funds Act of 1999, Western Reserve Association has chosen to receive the maximum of income based on the greater of 5% of AFV or traditional income. Keybank maintains a responsiveness to the needs and activities of the beneficiary organization in the attainment of its mission. Please note the beneficiary organization has a right to remove the Trustee, authority to direct or approve investments, and the Trustee has the authority to amend the document to insure the continuation to qualify as a 509(a)3.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$1,961,951$1,956,027▼ $5,924
Investments in Publicly Traded Securities$1,893,574$1,903,975▲ $10,401
Savings and Temporary Cash Investments$68,377$52,052▼ $16,325
Total Assets$1,961,951$1,956,027▼ $5,924
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,961,951$1,956,027▼ $5,924
Total Liabilities and Net Assets / Fund Balance$1,961,951$1,956,027▼ $5,924
Compensation and Service Providers

Employees

NameTitleBaseTotal
-Trustee$8,433$8,433
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$96,544
Other Revenue
$0
Change in Net Assets
$-5,920
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$93,051
Salaries, Compensation, and Employee Benefits$8,433
Other Expenses$980
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$93,051--$93,051
Current Officers, Directors, Trustees, and Key Employees-$8,433-$8,433
All Other Expenses-$980-$980
Total Functional Expenses$93,051$9,413$0$102,464
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Western Reserve AssociationCleveland, OH170(b)(1)(A)(i)Coordinate services of the local churches in connection with the national organization.$93,051
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
Backup withholding compliance
Yes
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

Part VI Line 12A

No conflict of interest policy exists for the trust. KeyBank N A has a corporate conflict of interest policy.

Part VI Line 14

The trust has no written document retention or destruction policy. Keybank N A has a corporate document retention and destruction policy.

Part VI Line 15 A and B

KeyBank is sole trustee, is compensated as such, and makes all decisions with respect to the operation and administration of the trust.

Part VI, Line 1A

Keybank is sole trustee.

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 1A

KeyBank is sole Trustee.

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

All returns are prepared and thoroughly reviewed by our tax vendor and/or our internal professional tax department.

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

All returns are prepared and thoroughly reviewed by our tax vendor and/or our internal professional tax department.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request by mail and delivered within 2 weeks of the request.

Filing and Contact Details

Filer

Filer Name
Western Reserve Assoc No 3 Ta
EIN
23-7138910
Phone
2166897663
Address
4900 TIEDEMAN ROAD OH-01-49-0381, BROOKLYN, OH 44144

Signing Officer

Name
Keybank by Joseph Velkos
Title
Vice President
Phone
2166897663
Signed
2025-04-18
Discuss with paid preparer
Yes

Organization Details

Formed
1923
Legal Domicile
Oh
Voting Board Members
1
Independent Board Members
0
Employees
0

Preparer

Firm
Pwc US Tax Llp
Address
4300 E CAMELBACK ROAD STE 475, PHOENIX, AZ 85018
Preparer
Jeffrey E Kuhlin
Phone
4123556000
Supplemental Narrative

Additional Explanations

Explanation for Form 990, Part XI, Line 9

Cy pending sales $1, rounding ($5)

Raw XML Appendix396 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/ExplanationTxt0KeyBank representatives have completed an extensive internal review of supporting organization accounts. This was done in concert with in house counsel and individual determinations were made with respect to the relationships. The beneficiaries have the right to remove the trustee and the authority to direct and approve investments.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1KeyBank, as Tustee welcomes the input of the charitable beneficiary as to investments.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2KeyBank, as Trustee, maintains a close and continuing working relationship with the Western Reserve Association. The supported organization maintains a significant voice as they have the right to remove the trustee and replace with another coporate trustee and they have the authority to direct and appoint investments.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt3The supported organization receives periodic statements reflecting all activity in the trust regarding income, expenses, and investments. KeyBank welcomes the input of the supported organization as to investments.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, Section D, line 2
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, Section D, Line 3
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2PART IV, Section D, Line 8
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc3PART IV, Section D, Line 8 continued
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IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/PriorYearAmt01861027
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IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/PriorYearAmt064159
IRS990ScheduleA/OtherSupportSumAmt00
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IRS990ScheduleA/SupportedOrganizationsTotalCnt01
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd01
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt093051
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Western Reserve Assoc
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IRS990ScheduleA/SupportSumAmt093051
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IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt093051
IRS990ScheduleI/RecipientTable/IRCSectionDesc0170(b)(1)(A)(i)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Coordinate services of the local churches in connection with the national organization.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0WESTERN RESERVE ASSOCIATION
IRS990ScheduleI/RecipientTable/RecipientEIN0340929850
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt03515 W 25TH STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0CLEVELAND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OH
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd044718
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Grants are made to 501(c)3 organizations that are named in the trust document. Our administrative representatives are in periodic contact with representatives of the charity in order to be in compliance with the trust provisions.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No conflict of interest policy exists for the trust. KeyBank N A has a corporate conflict of interest policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The trust has no written document retention or destruction policy. Keybank N A has a corporate document retention and destruction policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2KeyBank is sole trustee, is compensated as such, and makes all decisions with respect to the operation and administration of the trust.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Keybank is sole trustee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4KeyBank is sole Trustee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5All returns are prepared and thoroughly reviewed by our tax vendor and/or our internal professional tax department.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6All returns are prepared and thoroughly reviewed by our tax vendor and/or our internal professional tax department.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Documents are available upon request by mail and delivered within 2 weeks of the request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8CY PENDING SALES $1, ROUNDING ($5)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI Line 12a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI Line 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI Line 15 a and b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI, Line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8EXPLANATION FOR FORM 990, PART XI, LINE 9
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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0RELIGIOUS
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CLEVELAND
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
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IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01956027
IRS990/TotalAssetsGrp/BOYAmt01961951
IRS990/TotalAssetsGrp/EOYAmt01956027
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09413
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt093051
IRS990/TotalFunctionalExpensesGrp/TotalAmt0102464
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01961951
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01956027
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt093051
IRS990/TotalReportableCompFromOrgAmt08433
IRS990/TotalRevenueGrp/ExclusionAmt096544
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt096544
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01961951
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01956027
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEYBANK BY JOSEPH VELKOS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02166897663
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTERN RESERVE ASSOC NO 3 TA
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0237138910
ReturnHeader/Filer/PhoneNum02166897663
ReturnHeader/Filer/USAddress/AddressLine1Txt04900 TIEDEMAN ROAD OH-01-49-0381
ReturnHeader/Filer/USAddress/CityNm0BROOKLYN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044144
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0920460586
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PWC US TAX LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04300 E CAMELBACK ROAD STE 475
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PHOENIX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085018
ReturnHeader/PreparerPersonGrp/PhoneNum04123556000
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY E KUHLIN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-08T10:01:26-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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