Civic Intelligence

Hephzibah Children'S Trust

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.

946 North BoulevardOak Park, IL 60301

www.hephzibahhome.org

Siviq Scores

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

Liabilities / Assets

41st percentile

0.03x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

86th percentile

0.82x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

76th percentile

23%

Higher net margin than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

81st percentile

23%

Faster asset growth than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

96th percentile

199%

Faster revenue growth than 96% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

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

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $1,049,036Liabilities 2012: $8,829Net Assets 2012: $1,040,2072012Assets 2013: $2,107,754Liabilities 2013: $9,271Net Assets 2013: $2,098,4832013Assets 2014: $2,240,859Liabilities 2014: $10,989Net Assets 2014: $2,229,8702014Assets 2016: $2,056,754Liabilities 2016: $24,398Net Assets 2016: $2,032,3562016Assets 2017: $2,196,770Liabilities 2017: $10,761Net Assets 2017: $2,186,0092017Assets 2018: $2,284,470Liabilities 2018: $12,905Net Assets 2018: $2,271,5652018Assets 2019: $2,419,147Liabilities 2019: $34,233Net Assets 2019: $2,384,9142019Assets 2020: $2,344,250Liabilities 2020: $12,002Net Assets 2020: $2,332,2482020Assets 2021: $2,890,843Liabilities 2021: $85,065Net Assets 2021: $2,805,7782021Assets 2022: $2,483,729Liabilities 2022: $112,472Net Assets 2022: $2,371,2572022Assets 2023: $2,476,456Liabilities 2023: $0Net Assets 2023: $2,476,4562023Assets 2024: $2,645,801Liabilities 2024: $16,321Net Assets 2024: $2,629,4802024

Highlighted filing

2024

Assets$2,645,801
Liabilities$16,321
Net Assets$2,629,480

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2012: $94,2222012Expenses 2013: $27,6232013Revenue 2014: $65,885Expenses 2014: $104,290Net Income 2014: -$38,4052014Revenue 2016: $40,862Expenses 2016: $30,532Net Income 2016: $10,3302016Revenue 2017: $68,260Expenses 2017: $89,983Net Income 2017: -$21,7232017Revenue 2018: $446,292Expenses 2018: $68,949Net Income 2018: $377,3432018Revenue 2019: $63,326Expenses 2019: $32,455Net Income 2019: $30,8712019Revenue 2020: $34,856Expenses 2020: $136,709Net Income 2020: -$101,8532020Revenue 2021: $104,114Expenses 2021: $79,675Net Income 2021: $24,4392021Revenue 2022: $360,524Expenses 2022: $104,206Net Income 2022: $256,3182022Revenue 2023: $55,934Expenses 2023: $82,703Net Income 2023: -$26,7692023Revenue 2024: $80,226Expenses 2024: $123,462Net Income 2024: -$43,2362024

Highlighted filing

2024

Revenue$80,226
Expenses$123,462
Net Income-$43,236

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 5, 2025
Return Version
2023v6.0
Gross Receipts
$173,568
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
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
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kenna MackinnonPresident
Byron TaylorDirector
Eric SorensenDirector
Gail HagueDirector
Jackie BarlowDirector
Jennifer Ellis-jacksonDirector
John IdleDirector
Lisa EmersonDirector
Maureen StrattonDirector
Nancy QuinnDirector
Tom YatesDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$80,226
Other Revenue
$0
Change in Net Assets
$-43,236

Audited Revenue Reconciliation

Revenue per Audited Statements
$80,226
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$196,260
Total Revenue per Audited Statements
$276,486
Total Revenue per Form 990
$80,226
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
HEPHZIBAH CHILDREN'S ASSOCIATIONOak Park, IL501(c)(3)General Support$95,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
DUE TO HEPHZIBAH CHILDREN'S ASSOCIATION$16,321
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

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.

Form 990, Part VI, Section C, Line 19

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).

Filing and Contact Details

Filer

Filer Name
HEPHZIBAH CHILDREN'S TRUST
EIN
36-3537502
Phone
7086497100
Address
946 NORTH BOULEVARD, OAK PARK, IL 60301

Signing Officer

Name
Kenna Mackinnon
Title
President
Phone
7086497100
Signed
2025-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kenna Mackinnon
Formed
1987
Legal Domicile
Il
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
0

Preparer

Firm
Cliftonlarsonallen Llp
Address
2021 SPRING ROAD SUITE 200, OAK BROOK, IL 60523
Preparer
Ashley Barsema
Phone
6305738600
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

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.

Financial Statement Notes

PART X, LINE 2:

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.

Raw XML AppendixShowing 400 of 427 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
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0HEPHZIBAH TRUST'S MISSION IS TO PROVIDE FUNDS TO HEPHZIBAH CHILDREN'S ASSOCIATION, A NONPROFIT SOCIAL SERVICE AGENCY
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0KENNA MACKINNON
IRS990/BooksInCareOfDetail/PhoneNum07086497100
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0946 NORTH BOULEVARD
IRS990/BooksInCareOfDetail/USAddress/CityNm0OAK PARK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd060301
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt023742
IRS990/CashNonInterestBearingGrp/EOYAmt025552
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt095000
IRS990/CYInvestmentIncomeAmt080226
IRS990/CYOtherExpensesAmt028462
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-43236
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0123462
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt080226
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0DONATION TO HEPHZIBAH CHILREN'S ASSOCIATION
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt095000
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt010173
IRS990/FeesForServicesAccountingGrp/TotalAmt010173
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt012112
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt012112
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt100.30
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0BYRON TAYLOR
IRS990/Form990PartVIISectionAGrp/PersonNm1NANCY QUINN
IRS990/Form990PartVIISectionAGrp/PersonNm2GAIL HAGUE
IRS990/Form990PartVIISectionAGrp/PersonNm3JACKIE BARLOW
IRS990/Form990PartVIISectionAGrp/PersonNm4ERIC SORENSEN
IRS990/Form990PartVIISectionAGrp/PersonNm5LISA EMERSON
IRS990/Form990PartVIISectionAGrp/PersonNm6JOHN IDLE
IRS990/Form990PartVIISectionAGrp/PersonNm7KENNA MACKINNON
IRS990/Form990PartVIISectionAGrp/PersonNm8MAUREEN STRATTON
IRS990/Form990PartVIISectionAGrp/PersonNm9TOM YATES
IRS990/Form990PartVIISectionAGrp/PersonNm10JENNIFER ELLIS-JACKSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01987
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt013353
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantAmt095000
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt095000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt095000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0106695
IRS990/GrossReceiptsAmt0173568
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt06057
IRS990/InsuranceGrp/TotalAmt06057
IRS990/InvestmentIncomeGrp/ExclusionAmt066873
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt066873
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02446954
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02618230
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0IL
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt093342
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0HEPHZIBAH CHILDREN'S TRUST'S MISSION IS TO PROVIDE FUNDS TO HEPHZIBAH CHILDREN'S ASSOCIATION, A NONPROFIT SOCIAL SERVICE AGENCY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02476456
IRS990/NetAssetsOrFundBalancesEOYAmt02629480
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt013353
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt013353
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0196260
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02476456
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02629480
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt05760
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0FILING FEE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0120
IRS990/OtherExpensesGrp/TotalAmt0120
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt016321
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02019
IRS990/PrincipalOfficerNm0KENNA MACKINNON
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt050
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt060000
IRS990/PYInvestmentIncomeAmt055884
IRS990/PYOtherExpensesAmt022703
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-26769
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt082703
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt055934
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-43236
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE 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/FormAndLineReferenceDesc0PART IV, SECTION B, LINE 1:
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0362167096
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd07
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt095000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0HEPHZIBAH CHILDREN'S ASSOCIATION
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt095000
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0123462
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0196260
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt016321
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO HEPHZIBAH CHILDREN'S ASSOCIATION
IRS990ScheduleD/RevenueNotReportedAmt0196260
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt080226
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0123462
IRS990ScheduleD/TotalLiabilityAmt016321
IRS990ScheduleD/TotalRevenuePerForm990Amt080226
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0276486
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0123462
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt095000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0HEPHZIBAH CHILDREN'S ASSOCIATION
IRS990ScheduleI/RecipientTable/RecipientEIN0362167096
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0946 NORTH BOULEVARD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0OAK PARK
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd060301
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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/ExplanationTxt1THE 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/ExplanationTxt2THE 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0HEPHZIBAH CHILDREN'S ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0362167096
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDE CHILD WELFARE SERVICES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0946 NORTH BOULEVARD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0OAK PARK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd060301
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt095000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0HEPHZIBAH CHILDREN'S ASSOCIATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02476456
IRS990/TotalAssetsEOYAmt02645801
IRS990/TotalAssetsGrp/BOYAmt02476456
IRS990/TotalAssetsGrp/EOYAmt02645801
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt028462
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt095000
IRS990/TotalFunctionalExpensesGrp/TotalAmt0123462
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt016321
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt016321
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02476456
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02629480
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt095000
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt080226
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt080226
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02476456
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02645801
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0946 NORTH BOULEVARD
IRS990/USAddress/CityNm0OAK PARK
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060301
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.HEPHZIBAHHOME.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.