Civic Intelligence

James Mcgregor Student Endowment Fund

990EZ • Fiscal year 2021 • EIN 35-6011752

Jan 01, 2021 to Dec 31, 2021 • Filed on May 13, 2022

Organization ProfileN/A
PO Box 540Terre Haute, IN 47808-0540

(812) 238-6257

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.00x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

56th percentile

0.00x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

92nd percentile

67%

Higher net margin than 92% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

79th percentile

$4,807

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 17.3% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

48th percentile

4.0%

Faster asset growth than 48% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

68th percentile

32%

Faster revenue growth than 68% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$390,203

Up $14,982 (+4.0%) from 2020

Net Assets

Up

$390,203

Up $14,982 (+4.0%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin92nd percentile

Revenue

Up

$27,816

Up $6,678 (+32%) from 2020

Expenses

Down

$9,277

Down $1,300 (-12%) from 2020

Net Income

Up

$18,539

Up $7,978 (+76%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth48th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2020: $375,221Liabilities 2020: $0Net Assets 2020: $375,2212020Assets 2021: $390,203Liabilities 2021: $0Net Assets 2021: $390,2032021Assets 2022: $319,585Liabilities 2022: $0Net Assets 2022: $319,5852022Assets 2023: $356,093Liabilities 2023: $0Net Assets 2023: $356,0932023Assets 2024: $384,627Liabilities 2024: $0Net Assets 2024: $384,6272024

Highlighted filing

2021

Assets$390,203
Liabilities$0
Net Assets$390,203
Open 2021 Filing

Operations Trend

Revenue Growth68th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$40K$20K$0-$20KRevenue 2020: $21,138Expenses 2020: $10,577Net Income 2020: $10,5612020Revenue 2021: $27,816Expenses 2021: $9,277Net Income 2021: $18,5392021Revenue 2022: -$4,278Expenses 2022: $8,131Net Income 2022: -$12,4092022Revenue 2023: $18,671Expenses 2023: $10,940Net Income 2023: $7,7312023Revenue 2024: $17,240Expenses 2024: $12,408Net Income 2024: $4,8322024

Highlighted filing

2021

Revenue$27,816
Expenses$9,277
Net Income$18,539
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 13, 2022
Return Version
2021v4.2
Gross Receipts
$59,006
Mission and Program Overview

Mission

The net income of the trust is distributed to educational institutions in Vigo County, Indiana.

Program Services

DescriptionGrantsExpenses
The income from this trust is paid annually to Rose-Hulman Institute of Technology and Indiana State University in Terre Haute, Indiana.$4,000$4,000
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
First Financial Bank NATrustee-$4,807-$4,807
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
2022-05-13
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: 13. Description: Dividends. Amount: 6,211. Total Included on Form 990-EZ, line 4: 6,224.”

Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid

“Activity Classification: . Grantee Name: Rose Hulman Institute of Technology. Amount Given: 2,000.”

Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid

“Activity Classification: . Grantee Name: Indiana State University. Amount Given: 2,000. Total included on Form 990-EZ, line 10: 4,000.”

Form 990-EZ, Part I, Line 16 - Other Expenses

“Description: Foreign Tax Withheld. Amount: 45.”

Form 990-EZ, Part I, Line 20 - Other Changes in Net Assets

“Description: Net Unrealized Gains and Losses on Investments. Amount: -3,557.”

Raw XML Appendix161 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
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Terre Haute
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0478073226
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IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0390203
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt04807
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0First Financial Bank NA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Trustee
IRS990EZ/OperateHospitalInd00
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IRS990EZ/OtherChangesInNetAssetsAmt0-3557
IRS990EZ/OtherExpensesTotalAmt045
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IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0The net income of the trust is distributed to educational institutions in Vigo County, Indiana.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0The income from this trust is paid annually to Rose-Hulman Institute of Technology and Indiana State University in Terre Haute, Indiana.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt04000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt04000
IRS990EZ/ProhibitedTaxShelterTransInd00
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IRS990EZ/SalariesOtherCompEmplBnftAmt04807
IRS990EZ/SaleOfAssetsGrossAmt052782
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0IN
IRS990EZ/SubjectToProxyTaxInd00
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IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
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IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt09277
IRS990EZ/TotalProgramServiceExpensesAmt04000
IRS990EZ/TotalRevenueAmt027816
IRS990EZ/TransactionWithControlEntInd00
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IRS990EZ/TypeOfOrganizationTrustInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
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IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
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IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd00
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd00
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0This 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 for 82 years.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1As trustee, First Financial Bank, N.A. has maintained a continuous working relationship with Indiana State University and Rose-Hulman Institute of Technology for over 83 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 for 82 years.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part IV, Section A, Line 1:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Part IV, Section D, Line 2:
IRS990ScheduleA/OtherSupportSumAmt00
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt02000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt12000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Indiana State University
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IRS990ScheduleA/SupportingOrganization509a3Ind0X
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IRS990ScheduleA/TrustIntegralPartTestInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description: Interest. Amount: 13. Description: Dividends. Amount: 6,211. Total Included on Form 990-EZ, line 4: 6,224.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Activity Classification: . Grantee Name: Rose Hulman Institute of Technology. Amount Given: 2,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Activity Classification: . Grantee Name: Indiana State University. Amount Given: 2,000. Total included on Form 990-EZ, line 10: 4,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Description: Foreign Tax Withheld. Amount: 45.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Description: Net Unrealized Gains and Losses on Investments. Amount: -3,557.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 4 - Other Investment Income
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16 - Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 20 - Other Changes in Net Assets
TransferPrsnlBnftContractsDecl/DeclarationDesc0The 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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0First Financial Bank NA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/PhoneNum08122386257
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0James McGregor Student Endowment Fund
ReturnHeader/Filer/BusinessNameControlTxt0JAME
ReturnHeader/Filer/EIN0356011752
ReturnHeader/Filer/PhoneNum08122386257
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 540
ReturnHeader/Filer/USAddress/CityNm0Terre Haute
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd0478080540
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351327464
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SACKRIDER & COMPANY INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01925 Wabash Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Terre Haute
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd047807
ReturnHeader/PreparerPersonGrp/PhoneNum08122329492
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Eleanor M Caldwell CPA
ReturnHeader/ReturnTs02022-05-13T14:45:38-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0First
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Financial Bank NA
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$390,203
Liabilities
$0
Net assets
$390,203
Revenue
$27,816
Expenses
$9,277
Net income
$18,539
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.85$0.00$3.85$0.17$0.12$0.05
2023Detailed filing. Detailed filing data is available for this year.$3.56$0.00$3.56$0.19$0.11$0.08
2022Detailed filing. Detailed filing data is available for this year.$3.20$0.00$3.20$0.04$0.08$0.12
2021Detailed filing. Detailed filing data is available for this year.$3.90$0.00$3.90$0.28$0.09$0.19
2020Detailed filing. Detailed filing data is available for this year.$3.75$0.00$3.75$0.21$0.11$0.11