Civic Intelligence

Heckard Chester Tuw

EIN 23-7981936 • 501(c)13 • Hermitage, PA

Profile

Provide funds to the church cemetery for care and maintenance of the cemetery grounds/graves

One Fnb Blvd 3rd FloorHermitage, PA 16148

n/A

Siviq Scores

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

Liabilities / Assets

76th percentile

0.00x

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

501(c)13 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.00x

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

501(c)13 • <$500k nonprofits • Source year 2024

Net Margin

35th percentile

-2.0%

Higher net margin than 35% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Top Officer Pay

85th percentile

$2,500

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 25.7% of source-year revenue.

501(c)13 • <$500k nonprofits • Source year 2024

Asset Growth

38th percentile

-0.2%

Faster asset growth than 38% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

28th percentile

-18%

Faster revenue growth than 28% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$147,759

Down $241 (-0.2%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$147,759

Down $241 (-0.2%) from 2023

Operations
Liabilities / Revenue76th percentileNet Margin35th percentile

Revenue

Down

$9,742

Down $2,111 (-18%) from 2023

Expenses

Down

$9,938

Down $202 (-2.0%) from 2023

Net Income

Down

-$196

Down $1,909 (-111%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

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

$200K$150K$100K$50K$0Assets 2020: $153,018Liabilities 2020: $0Net Assets 2020: $153,0182020Assets 2021: $157,615Liabilities 2021: $0Net Assets 2021: $157,6152021Assets 2022: $146,208Liabilities 2022: $0Net Assets 2022: $146,2082022Assets 2023: $148,000Liabilities 2023: $0Net Assets 2023: $148,0002023Assets 2024: $147,759Liabilities 2024: $0Net Assets 2024: $147,7592024

Highlighted filing

2024

Assets$147,759
Liabilities$0
Net Assets$147,759
Open 2024 Filing

Operations Trend

Revenue Growth28th percentile

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

$20K$10K$0-$10K-$20KRevenue 2020: $11,200Expenses 2020: $9,473Net Income 2020: $1,7272020Revenue 2021: $14,301Expenses 2021: $9,703Net Income 2021: $4,5982021Revenue 2022: -$892Expenses 2022: $10,340Net Income 2022: -$11,2322022Revenue 2023: $11,853Expenses 2023: $10,140Net Income 2023: $1,7132023Revenue 2024: $9,742Expenses 2024: $9,938Net Income 2024: -$1962024

Highlighted filing

2024

Revenue$9,742
Expenses$9,938
Net Income-$196
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$147,759
Liabilities
$0
Net assets
$147,759
Revenue
$9,742
Expenses
$9,938
Net income
-$196
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.48$0.00$1.48$0.10$0.10$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.48$0.00$1.48$0.12$0.10$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$0.01$0.10$0.11
2021Detailed filing. Detailed filing data is available for this year.$1.58$0.00$1.58$0.14$0.10$0.05
2020Detailed filing. Detailed filing data is available for this year.$1.53$0.00$1.53$0.11$0.09$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 24, 2025
Return Version
2024v5.1
Gross Receipts
$38,196
Mission and Program Overview

Mission

Provide funds to the church cemetery for care and maintenance of the cemetery grounds/graves

Program Services

DescriptionGrantsExpenses
CARE AND MAINTENANCE OF CEMETERY GROUNDS/GRAVES--
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
-Trustee-$2,500-$2,500
Governance and Compliance

Governance Explanations

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

“The trustee has access online to the 990 prior to filing with the internal revenue service.”

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12C

“The trustee has policies in place to monitor conflict of interest policy.”

Form 990, Page 6, Part VI, Line 19

“Contact the first national trust company at the address or phone number disclosed in the tax return.”

Form 990, Page 7, Part VII, Section A

“1”

Filing and Contact Details

Filer

Filer Name
Heckard Chester Tuw
EIN
23-7981936
Phone
8145323516
Address
ONE FNB BLVD 3RD FLOOR, HERMITAGE, PA 16148

Signing Officer

Name
First National Trust Company
Title
Trustee
Phone
8145323516
Signed
2025-04-24
Discuss with paid preparer
Yes

Preparer

Firm
Ernst & Young US Llp
Address
155 N WACKER DR, CHICAGO, IL 60606
Preparer
Sandra Murphy
Phone
3128792000
Supplemental Narrative

Additional Explanations

Explanation for Form 990, Part XI, Line 9

“2022 transaction posted in 2023 _ ($90.72); 2021 transaction posted in 2022 $29.54; Wash Sale Adjustment ($110.93); Rounding $3”

Form 990-EZ, Part I, Line 10

“Halls lutheran church 9794 s susquehanna trl port trevorton pa 17864-9233 6702 0 0 0 0 0 0 0 none”

Form 990-EZ, Part I, Line 16

“Foreign Taxes on Qualified Foreign 18 Foreign Taxes on Nonqualified Forei 3”

Form 990-EZ, Part I, Line 20

“2024 trans posted in 2023 121”

Form 990-EZ, Part I, Line 20

“ROUNDING 1 2024 trans posted in 2025 165”

Raw XML Appendix111 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0FIRST NATIONAL TRUST COMPANY
IRS990EZ/BooksInCareOfDetail/PhoneNum08145323516
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0532 MAIN STREET STE 7
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0JOHNSTOWN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd015901
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0148000
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0147759
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOrOtherBasisExpenseSaleAmt028454
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-196
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03215
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0148000
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0147759
IRS990EZ/GainOrLossFromSaleOfAssetsAmt05902
IRS990EZ/GrantsAndSimilarAmountsPaidAmt06702
IRS990EZ/GrossReceiptsAmt038196
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt03840
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0148000
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0147759
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0148000
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0147759
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/BusinessName/BusinessNameLine1Txt0FIRST NATIONAL TRUST COMPANY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt02500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt0-45
IRS990EZ/OtherExpensesTotalAmt021
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE FUNDS TO THE CHURCH CEMETERY FOR CARE AND MAINTENANCE OF THE CEMETERY GROUNDS/GRAVES
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CARE AND MAINTENANCE OF CEMETERY GROUNDS/GRAVES
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SaleOfAssetsGrossAmt034356
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt09938
IRS990EZ/TotalRevenueAmt09742
IRS990EZ/TransactionWithControlEntInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TRUSTEE HAS ACCESS ONLINE TO THE 990 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TRUSTEE HAS POLICIES IN PLACE TO MONITOR CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONTACT THE FIRST NATIONAL TRUST COMPANY AT THE ADDRESS OR PHONE NUMBER DISCLOSED IN THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt31
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt42022 transaction posted in 2023 _ ($90.72); 2021 transaction posted in 2022 $29.54; Wash Sale Adjustment ($110.93); Rounding $3
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5HALLS LUTHERAN CHURCH 9794 S SUSQUEHANNA TRL PORT TREVORTON PA 17864-9233 6702 0 0 0 0 0 0 0 NONE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Foreign Taxes on Qualified Foreign 18 Foreign Taxes on Nonqualified Forei 3
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt72024 trans posted in 2023 121
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ROUNDING 1 2024 trans posted in 2025 165
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 7, PART VII, SECTION A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4EXPLANATION FOR FORM 990, PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990-EZ, Part I, Line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990-EZ, Part I, Line 20
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0FIRST NATIONAL TRUST COMPANY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum08145323516
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HECKARD CHESTER TUW
ReturnHeader/Filer/BusinessNameControlTxt0HECK
ReturnHeader/Filer/EIN0237981936
ReturnHeader/Filer/PhoneNum08145323516
ReturnHeader/Filer/USAddress/AddressLine1Txt0ONE FNB BLVD 3RD FLOOR
ReturnHeader/Filer/USAddress/CityNm0HERMITAGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd016148
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0346565596
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ERNST & YOUNG US LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0155 N WACKER DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHICAGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060606
ReturnHeader/PreparerPersonGrp/PhoneNum03128792000
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SANDRA MURPHY
ReturnHeader/ReturnTs02025-05-06T16:01:22-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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