Civic Intelligence

Lehman Hepler Memorial Fund Attn Brian Linson

EIN 35-1817653 • 501(c)9 • Mishawaka, IN

Profile

To provide retirement benefits to participating members

600 South Union StreetMishawaka, IN 46544

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

1st percentile

-4388700%

Higher net margin than 1% of similar nonprofits.

501(c)9 • <$500k nonprofits • Source year 2024

Top Officer Pay

83rd percentile

$0

Higher top officer pay than 83% of similar nonprofits.

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

501(c)9 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $43,887 (-100%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$0

Down $43,887 (-100%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin1st percentile

Revenue

Down

$1

Down $4 (-80%) from 2023

Expenses

Up

$43,888

Up $22,046 (+101%) from 2023

Net Income

Down

-$43,887

Down $22,050 (-101%) from 2023

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$150K$100K$50K$0Assets 2017: $123,301Net Assets 2017: $123,3012017Assets 2018: $108,577Net Assets 2018: $108,5772018Assets 2019: $105,704Net Assets 2019: $105,7042019Assets 2020: $88,007Net Assets 2020: $88,0072020Assets 2021: $72,878Net Assets 2021: $72,8782021Assets 2022: $65,724Net Assets 2022: $65,7242022Assets 2023: $43,887Net Assets 2023: $43,8872023Assets 2024: $0Net Assets 2024: $02024

Highlighted filing

2024

Assets$0
Liabilities-
Net Assets$0
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$50K$0-$50KRevenue 2017: $1,400Expenses 2017: $15,409Net Income 2017: -$14,0092017Revenue 2018: $1,651Expenses 2018: $16,375Net Income 2018: -$14,7242018Revenue 2019: $2,696Expenses 2019: $5,569Net Income 2019: -$2,8732019Revenue 2020: $2,378Expenses 2020: $20,075Net Income 2020: -$17,6972020Revenue 2021: $1,766Expenses 2021: $16,895Net Income 2021: -$15,1292021Revenue 2022: $350Expenses 2022: $7,504Net Income 2022: -$7,1542022Revenue 2023: $5Expenses 2023: $21,842Net Income 2023: -$21,8372023Revenue 2024: $1Expenses 2024: $43,888Net Income 2024: -$43,8872024

Highlighted filing

2024

Revenue$1
Expenses$43,888
Net Income-$43,887
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$0
Liabilities
-
Net assets
$0
Revenue
$1
Expenses
$43,888
Net income
-$43,887
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.44$0.44
2023Detailed filing. Detailed filing data is available for this year.$0.44$0.44$0.00$0.22$0.22
2022Detailed filing. Detailed filing data is available for this year.$0.66$0.66$0.00$0.08$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.73$0.73$0.02$0.17$0.15
2020Detailed filing. Detailed filing data is available for this year.$0.88$0.88$0.02$0.20$0.18
2019Detailed filing. Detailed filing data is available for this year.$1.06$1.06$0.03$0.06$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.09$1.09$0.02$0.16$0.15
2017Detailed filing. Detailed filing data is available for this year.$1.23$1.23$0.01$0.15$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 29, 2025
Return Version
2024v5.0
Gross Receipts
$1
Mission and Program Overview

Mission

To provide retirement benefits to participating members

Program Services

DescriptionGrantsExpenses
MANAGE RETIREMENT FUND ASSETS--
MANAGE RETIREMENT FUND ASSETS--
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BRIAN LINSONTrustee-$0--
DERRON HESSTrustee-$0--
Filing and Contact Details

Filer

Filer Name
Lehman Hepler Memorial Fund
EIN
35-1817653
Phone
5742581674
Address
600 SOUTH UNION STREET, MISHAWAKA, IN 46544

Signing Officer

Name
Brian Linson
Title
Trustee
Phone
5742581674
Signed
2025-09-29
Discuss with paid preparer
Yes

Preparer

Firm
Jeffrey R Deitchley CPA Pc
Address
220 SOUTH RACE STREET, MISHAWAKA, IN 46544-2032
Preparer
Anthony P Violi
Phone
5742591638
Supplemental Narrative

Additional Explanations

Form 990-ez, Part III, Line 31

“Manage retirement fund assets”

Raw XML Appendix99 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/BenefitsPaidToOrForMembersAmt043388
IRS990EZ/BooksInCareOfDetail/PersonNm0BRIAN LINSON
IRS990EZ/BooksInCareOfDetail/PhoneNum05742581674
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0600 SOUTH UNION ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MISHAWAKA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd046544
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt043887
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-43887
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0500
IRS990EZ/FinalReturnInd0X
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt043887
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/GrossReceiptsAmt01
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InvestmentIncomeAmt01
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt043887
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt043887
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BRIAN LINSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DERRON HESS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0true
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE RETIREMENT BENEFITS TO PARTICIPATING MEMBERS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MANAGE RETIREMENT FUND ASSETS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1MANAGE RETIREMENT FUND ASSETS
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0IN
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt043888
IRS990EZ/TotalRevenueAmt01
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleN/AssetsDistributedInd0false
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0false
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0TOTAL DISTRIBUTION
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02025-06-11
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt043388
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0CASH VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/PersonNm0MEMBERS ISSUED FORM 1099-MISC
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGE RETIREMENT FUND ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN LINSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum05742581674
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEHMAN HEPLER MEMORIAL FUND
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ATTN BRIAN LINSON
ReturnHeader/Filer/BusinessNameControlTxt0LEHM
ReturnHeader/Filer/EIN0351817653
ReturnHeader/Filer/PhoneNum05742581674
ReturnHeader/Filer/USAddress/AddressLine1Txt0600 SOUTH UNION STREET
ReturnHeader/Filer/USAddress/CityNm0MISHAWAKA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046544
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351829970
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JEFFREY R DEITCHLEY CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0220 SOUTH RACE STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MISHAWAKA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0465442032
ReturnHeader/PreparerPersonGrp/PhoneNum05742591638
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANTHONY P VIOLI
ReturnHeader/ReturnTs02025-10-01T14:18:26-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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