Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
James Mcgregor Student Endowment Fund
EIN 35-6011752 • 501(c)3 • Terre Haute, IN
Pub. 78 Eligible
Profile
The net income of the trust is distributed to educational institutions in Vigo County, Indiana.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
80th percentile
Higher net margin than 80% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 27.7% of source-year revenue.
Asset Growth
66th percentile
Faster asset growth than 66% of similar nonprofits.
Revenue Growth
44th percentile
Faster revenue growth than 44% of similar nonprofits.
Balance Sheet
Assets
Up$384,627
Up $28,534 (+8.0%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Up$384,627
Up $28,534 (+8.0%) from 2023
Revenue
Down$17,240
Down $1,431 (-7.7%) from 2023
Expenses
Up$12,408
Up $1,468 (+13%) from 2023
Net Income
Down$4,832
Down $2,899 (-37%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $384,627
- Liabilities
- $0
- Net assets
- $384,627
- Revenue
- $17,240
- Expenses
- $12,408
- Net income
- $4,832
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 8, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $63,795
Mission and Program Overview
Mission
The net income of the trust is distributed to educational institutions in Vigo County, Indiana.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| The income from this trust is paid annually to Rose-Hulman Institute of Technology and Indiana State University in Terre Haute, Indiana. | $7,192 | $7,192 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| First Financial Bank NA | Trustee | - | $4,770 | - | $4,770 |
Filing and Contact Details
Filer
- Filer Name
- James McGregor Student Endowment Fund
- EIN
- 35-6011752
- Phone
- 8122386257
- Address
- PO Box 540, Terre Haute, IN 47808-0540
Signing Officer
- Name
- First Financial Bank NA
- Title
- Trustee
- Phone
- 8122386257
- Signed
- 2025-05-08
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Sackrider & Company Inc
- Address
- 1925 Wabash Ave, Terre Haute, IN 47807
- Preparer
- Eleanor M Caldwell CPA
- Phone
- 8122329492
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 4 - Other Investment Income
“Description: Interest. Amount: 683. Description: Dividends. Amount: 9,209. Total Included on Form 990-EZ, line 4: 9,892.”
Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid
“Activity Classification: . Grantee Name: Rose Hulman Institute of Technology. Grantee Address: 5500 Wabash Ave Terre Haute, IN 47803. Amount Given: 3,596.”
Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid
“Activity Classification: . Grantee Name: Indiana State University. Grantee Address: 200 N 7th St Terre Haute, IN 47809. Amount Given: 3,596. Total included on Form 990-EZ, line 10: 7,192.”
Form 990-EZ, Part I, Line 16 - Other Expenses
“Description: Foreign Tax Withheld. Amount: 66.”
Form 990-EZ, Part I, Line 20 - Other Changes in Net Assets
“Description: Net Unrealized Gains and Losses on Investments. Amount: 23,702.”
Raw XML Appendix156 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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|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8122386257 |
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| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Terre Haute |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 478073226 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 356093 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 384627 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 46555 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 4832 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 380 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
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| IRS990EZ/ForeignOfficeInd | 0 | 0 |
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| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 384627 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 7348 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 7192 |
| IRS990EZ/GrossReceiptsAmt | 0 | 63795 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 9892 |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 356093 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 384627 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 356093 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 384627 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 4770 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | First Financial Bank NA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Trustee |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 23702 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 66 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | The net income of the trust is distributed to educational institutions in Vigo County, Indiana. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | The income from this trust is paid annually to Rose-Hulman Institute of Technology and Indiana State University in Terre Haute, Indiana. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 7192 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 7192 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 4770 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 53903 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | IN |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 12408 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 7192 |
| IRS990EZ/TotalRevenueAmt | 0 | 17240 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationTrustInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd | 0 | 1 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | This fund was established by a will in 1939. The will requires the net income of the fund to be used and applied towards the tuition, board, and support of worthy young men and women who desire to acquire education and training furnished by permanently established non-religious, non-sectarian educational institutions located and maintained in Vigo County, Indiana. The net income of this trust has been paid to Indiana State University and Rose-Hulman Institute of Technology since 1940. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 1 | As trustee, First Financial Bank, N.A. has maintained a continuous working relationship with Indiana State University and Rose-Hulman Institute of Technology for over 80 years. This fund was established by a will in 1939. The will requires the net income of the fund to be used and applied towards the tuition, board, and support of worthy young men and women who desire to acquire education and training furnished by permanently established non-religious, non-sectarian educational institutions located and maintained in Vigo County, Indiana. The net income of this trust has been paid to Indiana State University and Rose-Hulman Institute of Technology since 1940. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | Part IV, Section A, Line 1: |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 1 | Part IV, Section D, Line 2: |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 2 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 2 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 356001670 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 1 | 350868149 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 1 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 2 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 1 | 2 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 1 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 3596 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 1 | 3596 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | Indiana State University |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 1 | Rose-Hulman Institute of Technology |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType3NonFuncInd | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 7192 |
| IRS990ScheduleA/TrustIntegralPartTestInd | 0 | X |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description: Interest. Amount: 683. Description: Dividends. Amount: 9,209. Total Included on Form 990-EZ, line 4: 9,892. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Activity Classification: . Grantee Name: Rose Hulman Institute of Technology. Grantee Address: 5500 Wabash Ave Terre Haute, IN 47803. Amount Given: 3,596. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Activity Classification: . Grantee Name: Indiana State University. Grantee Address: 200 N 7th St Terre Haute, IN 47809. Amount Given: 3,596. Total included on Form 990-EZ, line 10: 7,192. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Description: Foreign Tax Withheld. Amount: 66. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Description: Net Unrealized Gains and Losses on Investments. Amount: 23,702. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 4 - Other Investment Income |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part I, Line 16 - Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990-EZ, Part I, Line 20 - Other Changes in Net Assets |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | First Financial Bank NA |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Trustee |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8122386257 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-08 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | James McGregor Student Endowment Fund |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | JAME |
| ReturnHeader/Filer/EIN | 0 | 356011752 |
| ReturnHeader/Filer/PhoneNum | 0 | 8122386257 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 540 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Terre Haute |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 478080540 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 351327464 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SACKRIDER & COMPANY INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1925 Wabash Ave |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Terre Haute |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 47807 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8122329492 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Eleanor M Caldwell CPA |
| ReturnHeader/ReturnTs | 0 | 2025-05-12T15:15:11-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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