Liabilities / Assets
41st percentile
Higher debt load relative to assets than 41% of similar nonprofits.
EIN 36-3537502 • 501(c)3 • Oak Park, IL
Profile
Hephzibah children's trust's mission is to provide funds to hephzibah children's association, a nonprofit social service agency.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
41st percentile
Higher debt load relative to assets than 41% of similar nonprofits.
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
76th percentile
Higher net margin than 76% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
81st percentile
Faster asset growth than 81% of similar nonprofits.
Revenue Growth
96th percentile
Faster revenue growth than 96% of similar nonprofits.
Assets
Up$2,645,801
Up $169,345 (+6.8%) from 2023
Liabilities
Up$16,321
Up $16,321 from 2023
Net Assets
Up$2,629,480
Up $153,024 (+6.2%) from 2023
Revenue
Up$80,226
Up $24,292 (+43%) from 2023
Expenses
Up$123,462
Up $40,759 (+49%) from 2023
Net Income
Down-$43,236
Down $16,467 (-62%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Hephzibah children's trust's mission is to provide funds to hephzibah children's association, a nonprofit social service agency.
Hephzibah trust's mission is to provide funds to hephzibah children's association, a nonprofit social service agency
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $2,446,954 | $2,618,230 | ▲ $171,276 |
| Cash and Non-Interest-Bearing Accounts | $23,742 | $25,552 | ▲ $1,810 |
| Prepaid Expenses and Deferred Charges | - | $2,019 | - |
| Total Assets | $2,476,456 | $2,645,801 | ▲ $169,345 |
| Other Assets Total | $5,760 | $0 | ▼ $5,760 |
| Liabilities | |||
| Other Liabilities | $0 | $16,321 | ▲ $16,321 |
| Total Liabilities | $0 | $16,321 | ▲ $16,321 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,476,456 | $2,629,480 | ▲ $153,024 |
| Total Net Assets Fund Balance | $2,476,456 | $2,629,480 | ▲ $153,024 |
| Total Liabilities and Net Assets / Fund Balance | $2,476,456 | $2,645,801 | ▲ $169,345 |
| Name | Title |
|---|---|
| Kenna Mackinnon | President |
| Byron Taylor | Director |
| Eric Sorensen | Director |
| Gail Hague | Director |
| Jackie Barlow | Director |
| Jennifer Ellis-jackson | Director |
| John Idle | Director |
| Lisa Emerson | Director |
| Maureen Stratton | Director |
| Nancy Quinn | Director |
| Tom Yates | Director |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $95,000 |
| Other Expenses | $28,462 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $95,000 | - | - | $95,000 |
| Fees for Service Investment Mgmnt Fees | - | $12,112 | - | $12,112 |
| Fees for Services Accounting | - | $10,173 | - | $10,173 |
| Insurance | - | $6,057 | - | $6,057 |
| Other Expenses | - | $120 | - | $120 |
| Total Functional Expenses | $95,000 | $28,462 | $0 | $123,462 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $123,462 |
| Total Expenses per Audited Statements | $123,462 |
| Total Expenses per Form 990 | $123,462 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| HEPHZIBAH CHILDREN'S ASSOCIATION | Oak Park, IL | 501(c)(3) | General Support | $95,000 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| DUE TO HEPHZIBAH CHILDREN'S ASSOCIATION | $16,321 |
“The form 990 is reviewed by the members of the trust board and the cfo of hephzibah children's association. The review will be done prior to the filing of the return with the irs. The review is a thorough review of each page of the return including supporting schedules by the cfo. Board members will have the opportunity to review and receive answers to any questions they have prior to filing with the irs.”
“The governing documents and financial statements of the organization are available upon request. Documents are available for the same period of disclosure as provided by section 6104(d).”
“The board assumes responsibility for the oversight of the audit of its financial statements and the selection of an indepenct public accountant. This process has not changed from the prior year.”
“The trust is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and applicable state law. However, income from certain activities not directly related to the trust's tax-exempt purpose is subjuect to taxation as unrelated business income. The trust had no unrelated business income and there were no taxes owed for the years ended june 30, 2024 and 2023. The trust files tax returns in the u.s. Federal jurisdiction and one state. There are no uncertain tax positions for the years ended june 30, 2024 and 2023.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | HEPHZIBAH TRUST'S MISSION IS TO PROVIDE FUNDS TO HEPHZIBAH CHILDREN'S ASSOCIATION, A NONPROFIT SOCIAL SERVICE AGENCY |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | KENNA MACKINNON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7086497100 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 946 NORTH BOULEVARD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | OAK PARK |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 60301 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 23742 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 25552 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
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| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 95000 |
| IRS990/CYInvestmentIncomeAmt | 0 | 80226 |
| IRS990/CYOtherExpensesAmt | 0 | 28462 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -43236 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 123462 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 80226 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | DONATION TO HEPHZIBAH CHILREN'S ASSOCIATION |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 95000 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 10173 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 10173 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 12112 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 12112 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BYRON TAYLOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | NANCY QUINN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | GAIL HAGUE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JACKIE BARLOW |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ERIC SORENSEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LISA EMERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JOHN IDLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | KENNA MACKINNON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | MAUREEN STRATTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | TOM YATES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | JENNIFER ELLIS-JACKSON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1987 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 13353 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GrantAmt | 0 | 95000 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 95000 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 95000 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 106695 |
| IRS990/GrossReceiptsAmt | 0 | 173568 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 11 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 6057 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 6057 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 66873 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 66873 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 2446954 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 2618230 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | IL |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 93342 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | HEPHZIBAH CHILDREN'S TRUST'S MISSION IS TO PROVIDE FUNDS TO HEPHZIBAH CHILDREN'S ASSOCIATION, A NONPROFIT SOCIAL SERVICE AGENCY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2476456 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2629480 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 13353 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 13353 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 196260 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2476456 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2629480 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 5760 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | FILING FEE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 120 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 120 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 16321 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2019 |
| IRS990/PrincipalOfficerNm | 0 | KENNA MACKINNON |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 50 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 60000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 55884 |
| IRS990/PYOtherExpensesAmt | 0 | 22703 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -26769 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 82703 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 55934 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -43236 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| 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 | 1 |
| 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/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd | 0 | 0 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | THE TRUST AND ITS SUPPORTED ORGANIZATION, HEPHZIBAH CHILDREN'S ASSOCIATION, HAVE SEPARATE BOARDS OF DIRECTORS. THE ASSOCIATION EFFECTIVELY OPERATES AND SUPERVISES THE TRUST'S ACTIVITIES THROUGH COMMON BOARD MEMBERSHIP. THE BYLAWS OF THE TRUST STATE THAT "AT LEAST ONE OF THE DIRECTORS OF THE TRUST SHALL BE THE CURRENT PRESIDENT OF THE HEPHZIBAH CHILDREN'S ASSOCIATION'S BOARD OF DIRECTORS. AT LEAST TWO OTHER DIRECTORS OF THE TRUST SHALL BE CURRENT MEMBERS OF THE HEPHZIBAH CHILDREN'S ASSOCIATION'S BOARD OF DIRECTORS, BUT NOT THE PRESIDENT OF HEPHZIBAH CHILDREN'S ASSOCIATION'S BOARD OF DIRECTORS, WHO HAVE BEEN RECOMMENDED BY THE HEPHZIBAH CHILDREN'S ASSOCIATION'S BOARD OF DIRECTORS, PROVIDED THAT SUCH OVERLAPPING DIRECTORS SHALL MAKE UP LESS THAN A MAJORITY OF THE DIRECTORS OF THE TRUST." THE TRUST PROVIDES MONETARY SUPPORT TO THE ASSOCIATION AND MAINTAINS INVESTMENTS FOR THE SOLE PURPOSE OF EARNING CAPITAL APPRECIATION WHICH IS USED TO SUPPORT THE OPERATIONS OF THE ASSOCIATION. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART IV, SECTION B, LINE 1: |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE TRUST IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE TRUST'S TAX-EXEMPT PURPOSE IS SUBJUECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE TRUST HAD NO UNRELATED BUSINESS INCOME AND THERE WERE NO TAXES OWED FOR THE YEARS ENDED JUNE 30, 2024 AND 2023. THE TRUST FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND ONE STATE. THERE ARE NO UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED JUNE 30, 2024 AND 2023. |
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| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | THE GRANT / ASSISTANCE MADE BY HEPHZIBAH CHILDREN'S TRUST IS MADE TO OR FOR THE BENEFIT OF THE HEPHZIBAH CHILDREN'S ASSOCIATION, THE SUPPORTED ORGANIZATION. THE FUNDS PROVIDED TO THE ASSOCIATION ARE REQUESTED FOR SPECIFIC PURPOSES AND PROGRAMS OF THE ASSOCIATION, AS APPROVED BY THE TRUST'S BOARD. ANY DEVIATION FROM THE PRE-APPROVED PURPOSE MUST BE REQUESTED IN WRITING. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE FORM 990 IS REVIEWED BY THE MEMBERS OF THE TRUST BOARD AND THE CFO OF HEPHZIBAH CHILDREN'S ASSOCIATION. THE REVIEW WILL BE DONE PRIOR TO THE FILING OF THE RETURN WITH THE IRS. THE REVIEW IS A THOROUGH REVIEW OF EACH PAGE OF THE RETURN INCLUDING SUPPORTING SCHEDULES BY THE CFO. BOARD MEMBERS WILL HAVE THE OPPORTUNITY TO REVIEW AND RECEIVE ANSWERS TO ANY QUESTIONS THEY HAVE PRIOR TO FILING WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS OF THE ORGANIZATION ARE AVAILABLE UPON REQUEST. DOCUMENTS ARE AVAILABLE FOR THE SAME PERIOD OF DISCLOSURE AS PROVIDED BY SECTION 6104(D). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENCT PUBLIC ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART XII, LINE 2C |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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