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

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

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

Asset Growth

46th percentile

-100%

Faster asset growth than 46% of similar nonprofits.

501(c)9 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

33rd percentile

-80%

Faster revenue growth than 33% of similar nonprofits.

501(c)9 • <$500k nonprofits • Annualized from 2023 to 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 Growth46th percentile

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 Growth33rd percentile

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 Pay75th 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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