Sarah Durham Trust - Regular Account

EIN 35-6009531 • North Salem, IN

Pub. 78 Eligible

PO Box 97North Salem, IN 46165

Siviq Scores

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

0.00x

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

$10M-$25M nonprofits • Source year 2024

0.00x

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

$10M-$25M nonprofits • Source year 2024

9.6%

Higher net margin than 57% of similar nonprofits.

$10M-$25M nonprofits • Source year 2024

$45,955

Higher top officer pay than 29% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

$10M-$25M nonprofits • Source year 2024

0.4%

Faster asset growth than 35% of similar nonprofits.

$10M-$25M nonprofits • Annualized from 2023 to 2024

199%

Faster revenue growth than 93% of similar nonprofits.

$10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet

Liabilities / Assets19th percentile

Assets

$11,202,346

Up $41,197 (+0.4%) from 2023

Liabilities

Flat

Flat from 2023

Net Assets

$11,202,346

Up $41,197 (+0.4%) from 2023

Operations

Liabilities / Revenue20th percentile Net Margin57th percentile

Revenue

$729,656

Up $485,995 (+199%) from 2023

Expenses

Down

$659,250

Down $46,647 (-6.6%) from 2023

Net Income

$70,406

Up $532,642 (+115%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth35th percentile

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

Highlighted filing

2024

Assets$11,202,346

Liabilities$0

Net Assets$11,202,346

Open 2024 Filing

Operations Trend

Revenue Growth93rd percentile

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

Highlighted filing

2024

Revenue$729,656

Expenses$659,250

Net Income$70,406

Open 2024 Filing

Filings

Most recent year

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

Open filing

Assets: $11,202,346
Liabilities: $0
Net assets: $11,202,346
Revenue: $729,656
Expenses: $659,250
Net income: $70,406

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$11.2	$0.00	$11.2	$0.73	$0.66	$0.07
2023Detailed filing. Detailed filing data is available for this year.	$11.2	$0.00	$11.2	$0.24	$0.71	$0.46
2022Detailed filing. Detailed filing data is available for this year.	$11.5	$0.00	$11.5	$0.11	$0.82	$0.71
2021Detailed filing. Detailed filing data is available for this year.	$12.5	$0.00	$12.5	$1.69	$0.70	$0.99
2020Detailed filing. Detailed filing data is available for this year.	$11.5	$0.00	$11.5	$0.39	$0.62	$0.23
2019Detailed filing. Detailed filing data is available for this year.	$11.8	$0.00	$11.8	$0.53	$0.71	$0.18
2018Detailed filing. Detailed filing data is available for this year.	$12.0	$0.00	$12.0	$1.34	$0.64	$0.70
2017Detailed filing. Detailed filing data is available for this year.	$11.3	$0.00	$11.3	$0.42	$0.65	$0.23

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: Jan 1, 2024 to Dec 31, 2024
Signed: May 9, 2025
Return Version: 2024v5.1

Compensation and Service Providers

Top Officer Pay29th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
NORTH SALEM STATE BANK	Trustee	-	$45,955	-	$45,955

Filing and Contact Details

Filer

Filer Name: Sarah Durham Trust
EIN: 35-6009531
Phone: 3178586119
Address: PO BOX 97, NORTH SALEM, IN 46165

Signing Officer

Name: Tina L Lear
Title: Trust Officer
Phone: 7656764532
Signed: 2025-05-09
Discuss with paid preparer: Yes

Preparer

Firm: Donovan Pc
Address: 5151 E US HWY 36, AVON, IN 46123
Preparer: Abigail Hedges CPA
Phone: 3177456411

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IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesNetAstBOYAmt	0	11161149
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesNetAstEOYAmt	0	11202346
IRS990PF/Form990PFBalanceSheetsGrp/TotNetAstOrFundBalancesBOYAmt	0	11161149
IRS990PF/Form990PFBalanceSheetsGrp/TotNetAstOrFundBalancesEOYAmt	0	11202346
IRS990PF/MethodOfAccountingCashInd	0	X
IRS990PF/MinimumInvestmentReturnGrp/AcquisitionIndebtednessAmt	0	0
IRS990PF/MinimumInvestmentReturnGrp/AdjustedTotalFMVOfUnusedAstAmt	0	12368633
IRS990PF/MinimumInvestmentReturnGrp/AverageMonthlyCashBalancesAmt	0	328549
IRS990PF/MinimumInvestmentReturnGrp/AverageMonthlyFMVOfSecAmt	0	12040084
IRS990PF/MinimumInvestmentReturnGrp/CashDeemedCharitableAmt	0	185529
IRS990PF/MinimumInvestmentReturnGrp/FMVAllOtherNoncharitableAstAmt	0	0
IRS990PF/MinimumInvestmentReturnGrp/MinimumInvestmentReturnAmt	0	609155
IRS990PF/MinimumInvestmentReturnGrp/NetVlNoncharitableAssetsAmt	0	12183104
IRS990PF/MinimumInvestmentReturnGrp/ReductionClaimedAmt	0	0
IRS990PF/MinimumInvestmentReturnGrp/TotalFMVOfUnusedAssetsAmt	0	12368633
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompOfHghstPdCntrctOrNONETxt	0	NONE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompOfHghstPdEmplOrNONETxt	0	NONE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/ContractorPaidOver50kCnt	0	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt	0	2.00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt	0	45955
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/EmployeeBenefitProgramAmt	0	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/ExpenseAccountOtherAllwncAmt	0	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm	0	NORTH SALEM STATE BANK
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt	0	TRUSTEE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt	0	PO BOX 97
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm	0	NORTH SALEM
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd	0	IN
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/ZIPCd	0	46165
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OtherEmployeePaidOver50kCnt	0	0
IRS990PF/Organization501c3ExemptPFInd	0	X
IRS990PF/PFQualifyingDistributionsGrp/ExpensesAndContributionsAmt	0	568036
IRS990PF/PFQualifyingDistributionsGrp/ProgramRelatedInvstTotalAmt	0	0
IRS990PF/PFQualifyingDistributionsGrp/QualifyingDistributionsAmt	0	568036
IRS990PF/StatementsRegardingActy4720Grp/ActsFailToQlfyAsExceptionsInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/BrrwOrLendDisqualifiedPrsnInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/BusinessHoldingsInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/FurnGoodsDisqualifiedPrsnInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/GrantsToIndividualsInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/GrantsToOrganizationsInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/InfluenceElectionInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/InfluenceLegislationInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/JeopardyInvestmentsInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/NoncharitablePurposeInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/PayCompDisqualifiedPrsnInd	0	1
IRS990PF/StatementsRegardingActy4720Grp/PaymentToGovernmentOfficialInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/PayPremiumsPrsnlBnftCntrctInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/ProhibitedTaxShelterTransInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/RcvFndsToPayPrsnlBnftCntrctInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/SaleOrExchDisqualifiedPrsnInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/SubjToTaxRmnrtnExPrchtPymtInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/TransferAstDisqualifiedPrsnInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPriorActsInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPYJeopardyInvstInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/UndistributedIncomePYInd	0	0
IRS990PF/StatementsRegardingActyGrp/ActivitiesNotPreviouslyRptInd	0	0
IRS990PF/StatementsRegardingActyGrp/AtLeast5000InAssetsInd	0	1
IRS990PF/StatementsRegardingActyGrp/ChangesToArticlesOrBylawsInd	0	0
IRS990PF/StatementsRegardingActyGrp/ComplyWithPublicInspRqrInd	0	1
IRS990PF/StatementsRegardingActyGrp/DonorAdvisedFundInd	0	0
IRS990PF/StatementsRegardingActyGrp/ForeignAccountsQuestionInd	0	0
IRS990PF/StatementsRegardingActyGrp/Form1120POLFiledInd	0	0
IRS990PF/StatementsRegardingActyGrp/Form990PFFiledWithAttyGenInd	0	1
IRS990PF/StatementsRegardingActyGrp/IndividualWithBooksNm	0	NORTH SALEM STATE BANK
IRS990PF/StatementsRegardingActyGrp/LegislativePoliticalActyInd	0	0
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt	0	PO BOX 97
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm	0	NORTH SALEM
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd	0	IN
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd	0	46165
IRS990PF/StatementsRegardingActyGrp/MoreThan100SpentInd	0	0
IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd	0	0
IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd	0	0
IRS990PF/StatementsRegardingActyGrp/OrgReportOrRegisterStateCd	0	IN
IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd	0	0
IRS990PF/StatementsRegardingActyGrp/PhoneNum	0	7656764532
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd	0	0
IRS990PF/StatementsRegardingActyGrp/Section4955ManagersTaxAmt	0	0
IRS990PF/StatementsRegardingActyGrp/Section4955OrganizationTaxAmt	0	0
IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd	0	1
IRS990PF/StatementsRegardingActyGrp/TaxReimbursedAmt	0	0
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd	0	0
IRS990PF/StatementsRegardingActyGrp/WebsiteAddressTxt	0	N/A
IRS990PF/SumOfProgramRelatedInvstGrp/TotalAmt	0	0
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt	0	543654
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt	0	GENERAL
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt	0	THE DURHAM HOUSE INC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt	0	POF
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt	0	215 WEST MAIN STREET
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	0	CRAWFORDSVILLE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	0	IN
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	0	47933
IRS990PF/SupplementaryInformationGrp/OnlyContriToPreselectedInd	0	X
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriApprvFutAmt	0	0
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt	0	543654
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd	0	0
IRS990PF/UndistributedIncomeGrp/AppliedToCurrentYearAmt	0	24382
IRS990PF/UndistributedIncomeGrp/AppliedToPriorYearsAmt	0	0
IRS990PF/UndistributedIncomeGrp/AppliedToYear1Amt	0	543654
IRS990PF/UndistributedIncomeGrp/CorpusDistri170b1EOr4942g3Amt	0	0
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt	0	600281
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovAppCYAmt	0	0
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovAppCYCorpusAmt	0	0
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovFromYr5Amt	0	0
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt	0	0
IRS990PF/UndistributedIncomeGrp/PriorYearDeficiencyOrTaxAmt	0	0
IRS990PF/UndistributedIncomeGrp/PriorYearUndistributedIncmAmt	0	0
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt	0	568036
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt	0	0
IRS990PF/UndistributedIncomeGrp/Taxable1Amt	0	0
IRS990PF/UndistributedIncomeGrp/Taxable2Amt	0	0
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt	0	0
IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt	0	0
IRS990PF/UndistributedIncomeGrp/TotalForPriorYearsAmt	0	0
IRS990PF/UndistributedIncomeGrp/TreatedAsDistriFromCorpusAmt	0	0
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt	0	575899
IRS990PF/UndistributedIncomeGrp/UndistributedIncomePYAmt	0	543654
OtherAssetsSchedule/OtherAssetsScheduleGrp/BOYBookValueAmt	0	75000
OtherAssetsSchedule/OtherAssetsScheduleGrp/BOYBookValueAmt	1	38000
OtherAssetsSchedule/OtherAssetsScheduleGrp/BOYBookValueAmt	2	0
OtherAssetsSchedule/OtherAssetsScheduleGrp/Desc	0	210 W PIKE ST CRAWFORDSVILLE IN 47933
OtherAssetsSchedule/OtherAssetsScheduleGrp/Desc	1	206 W PIKE STREET CRAWFORDSVILLE IN 47933
OtherAssetsSchedule/OtherAssetsScheduleGrp/Desc	2	215 W MAIN STREET CRAWFORDSVILLE IN 47933
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYBookValueAmt	0	75000
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYBookValueAmt	1	38000
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYBookValueAmt	2	0
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYFMVAmt	0	12000
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYFMVAmt	1	38000
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYFMVAmt	2	426000
OtherDecreasesSchedule/OtherDecreasesDetail/Amt	0	29209
OtherDecreasesSchedule/OtherDecreasesDetail/Desc	0	COST BASIS ADJUSTMENT
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	0	RENTAL REAL ESTATE EXPENSES
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt	0	0
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt	0	11998
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	0	11998
OtherIncomeSchedule2/OtherIncomeDetail/AdjustedNetIncomeAmt	0	99489
OtherIncomeSchedule2/OtherIncomeDetail/Desc	0	SILAC INSURANCE COMPANY
OtherIncomeSchedule2/OtherIncomeDetail/NetInvestmentIncomeAmt	0	99489
OtherIncomeSchedule2/OtherIncomeDetail/RevenueAndExpensesPerBooksAmt	0	99489
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/Amt	0	49301
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/CategoryTxt	0	CASH MANAGEMENT FEES
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/DisbursementsCharitablePrpsAmt	0	0
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/NetInvestmentIncomeAmt	0	49301
TaxesSchedule/TaxesDetail/Amt	0	2342
TaxesSchedule/TaxesDetail/CategoryTxt	0	FOREIGN TAXES
TaxesSchedule/TaxesDetail/DisbursementsCharitablePrpsAmt	0	0
TaxesSchedule/TaxesDetail/NetInvestmentIncomeAmt	0	2342
ReturnHeader/BuildTS	0	2025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	1
ReturnHeader/BusinessOfficerGrp/PersonNm	0	TINA L LEAR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	TRUST OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	7656764532
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2025-05-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	SARAH DURHAM TRUST
ReturnHeader/Filer/BusinessNameControlTxt	0	SARA
ReturnHeader/Filer/EIN	0	356009531
ReturnHeader/Filer/PhoneNum	0	3178586119
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	PO BOX 97
ReturnHeader/Filer/USAddress/CityNm	0	NORTH SALEM
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	IN
ReturnHeader/Filer/USAddress/ZIPCd	0	46165
ReturnHeader/IRSResponsiblePrtyInfoCurrInd	0	0
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	351356555
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	DONOVAN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	5151 E US HWY 36
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	AVON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	46123
ReturnHeader/PreparerPersonGrp/PhoneNum	0	3177456411
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2025-05-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	ABIGAIL HEDGES CPA
ReturnHeader/ReturnTs	0	2025-05-13T10:41:43-05:00
ReturnHeader/ReturnTypeCd	0	990PF

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