Liabilities / Assets
58th percentile
Tied with the lowest-debt nonprofits in its peer group.
James Mcgregor Student Endowment Fund
990EZ • Fiscal year 2023 • EIN 35-6011752
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
87th percentile
Higher net margin than 87% of similar nonprofits.
Top Officer Pay
80th percentile
Higher top officer pay than 80% of similar nonprofits.
Top officer pay equals 22.5% of source-year revenue.
Asset Growth
65th percentile
Faster asset growth than 65% of similar nonprofits.
Revenue Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Balance Sheet
Assets
Up$356,093
Up $36,508 (+11%) from 2022
Net Assets
Up$356,093
Up $36,508 (+11%) from 2022
Liabilities
Flat$0
Flat from 2022
Revenue And Expenses
Revenue
Up$18,671
Up $22,949 (+536%) from 2022
Expenses
Up$10,940
Up $2,809 (+35%) from 2022
Net Income
Up$7,731
Up $20,140 (+162%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- May 7, 2024
- Return Version
- 2023v5.0
- Gross Receipts
- $30,137
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. | $6,302 | $6,302 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| First Financial Bank NA | Trustee | - | $4,207 | - | $4,207 |
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
- 2024-05-07
- 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: 586. Description: Dividends. Amount: 8,080. Total Included on Form 990-EZ, line 4: 8,666.”
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: 3,151.”
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: 3,151. Total included on Form 990-EZ, line 10: 6,302.”
Form 990-EZ, Part I, Line 16 - Other Expenses
“Description: Foreign Tax Withheld. Amount: 56.”
Form 990-EZ, Part I, Line 20 - Other Changes in Net Assets
“Description: Net Unrealized Gains and Losses on Investments. Amount: 28,777.”
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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | First Financial Bank NA |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8122386257 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | One First Financial Plaza |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Terre Haute |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 478073226 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 319585 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 356093 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 11466 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 7731 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 375 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 319585 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 356093 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 10005 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 6302 |
| IRS990EZ/GrossReceiptsAmt | 0 | 30137 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 8666 |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 319585 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 356093 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 319585 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 356093 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 4207 |
| 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 | 28777 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 56 |
| 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 | 6302 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 6302 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 4207 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 21471 |
| 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 | 10940 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 6302 |
| IRS990EZ/TotalRevenueAmt | 0 | 18671 |
| 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 | 3151 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 1 | 3151 |
| 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 | 6302 |
| IRS990ScheduleA/TrustIntegralPartTestInd | 0 | X |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description: Interest. Amount: 586. Description: Dividends. Amount: 8,080. Total Included on Form 990-EZ, line 4: 8,666. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Activity Classification: . Grantee Name: Rose Hulman Institute of Technology. Grantee Address: 5500 Wabash Ave Terre Haute, IN 47803. Amount Given: 3,151. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Activity Classification: . Grantee Name: Indiana State University. Grantee Address: 200 N 7th St Terre Haute, IN 47809. Amount Given: 3,151. Total included on Form 990-EZ, line 10: 6,302. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Description: Foreign Tax Withheld. Amount: 56. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Description: Net Unrealized Gains and Losses on Investments. Amount: 28,777. |
| 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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| 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 | 2024-05-07 |
| 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 | 2024-05-10T07:33:47-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | First |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | Financial Bank NA |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $356,093
- Liabilities
- $0
- Net assets
- $356,093
- Revenue
- $18,671
- Expenses
- $10,940
- Net income
- $7,731