Civic Intelligence

W W Westphal Building Trust UW

EIN 55-6088821 • 501(c)4 • Orlando, FL

Profile

Trust to provide support for the martinsburg fire department in martinsburg, west virginia

PO Box 919798Orlando, FL 32891-9798

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

42nd percentile

0.00x

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

501(c)4 • $500k-$1M nonprofits • Source year 2025

Net Margin

1st percentile

-959%

Higher net margin than 1% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

77th percentile

$3,013

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

91st percentile

104%

Faster revenue growth than 91% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$433,709

Up $13,177 (+3.1%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$433,709

Up $13,177 (+3.1%) from 2023

Revenue

Up

$22,161

Up $12,162 (+122%) from 2023

Expenses

Up

$9,414

Up $4,821 (+105%) from 2023

Net Income

Up

$12,747

Up $7,341 (+136%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2019: $357,726Liabilities 2019: $02019Assets 2020: $393,054Liabilities 2020: $0Net Assets 2020: $393,0542020Assets 2021: $426,322Liabilities 2021: $0Net Assets 2021: $426,3222021Assets 2022: $415,755Liabilities 2022: $0Net Assets 2022: $415,7552022Assets 2023: $420,532Liabilities 2023: $0Net Assets 2023: $420,5322023Assets 2024: $433,709Liabilities 2024: $0Net Assets 2024: $433,7092024

Highlighted filing

2024

Assets$433,709
Liabilities$0
Net Assets$433,709

Operations Trend

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

$60K$40K$20K$0-$20KRevenue 2019: $14,104Expenses 2019: $4,413Net Income 2019: $9,6912019Revenue 2020: $40,256Expenses 2020: $4,556Net Income 2020: $35,7002020Revenue 2021: $54,686Expenses 2021: $21,590Net Income 2021: $33,0962021Revenue 2022: -$5,712Expenses 2022: $4,707Net Income 2022: -$10,4192022Revenue 2023: $9,999Expenses 2023: $4,593Net Income 2023: $5,4062023Revenue 2024: $22,161Expenses 2024: $9,414Net Income 2024: $12,7472024

Highlighted filing

2024

Revenue$22,161
Expenses$9,414
Net Income$12,747

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 1, 2025
Return Version
2024v5.1
Gross Receipts
$99,471
Mission and Program Overview

Mission

Trust to provide support for the martinsburg fire department in martinsburg, west virginia

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$420,532$433,709▲ $13,177
Investments in Publicly Traded Securities$372,985$399,115▲ $26,130
Savings and Temporary Cash Investments$47,364$33,970▼ $13,394
Cash and Non-Interest-Bearing Accounts$183$624▲ $441
Total Assets$420,532$433,709▲ $13,177
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$420,532$433,709▲ $13,177
Total Liabilities and Net Assets / Fund Balance$420,532$433,709▲ $13,177
Compensation and Service Providers

Employees

NameTitleBaseTotal
Truist BankTrustee$4,338$4,338
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$22,161
Other Revenue
$0
Change in Net Assets
$12,747
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$4,357
Salaries, Compensation, and Employee Benefits$4,338
Other Expenses$719
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$4,357--$4,357
Current Officers, Directors, Trustees, and Key Employees$2,169$2,169-$4,338
Fees for Services Accounting-$600-$600
Other Expenses-$119-$119
Total Functional Expenses$6,526$2,888$0$9,414
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8A

This organization has a sole institutional trustee and does not have a governing body.

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8B

This organization has a sole institutional trustee and does not have a governing body.

Form 990, Page 6, Part VI, Line 11-description of Process for Review

A copy of the form 990 is provided to the trustee for review prior to filing with the irs.

Form 990, Page 6, Part VI, Line 19

These documents are available upon request.

Filing and Contact Details

Filer

Filer Name
W W Westphal Building Trust Uw
EIN
55-6088821
Phone
8042737445
Address
PO BOX 919798, ORLANDO, FL 32891-9798

Signing Officer

Name
Truist Bank
Title
Director
Phone
8042737445
Signed
2025-04-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Cassidy
Formed
1941
Legal Domicile
Wv
Voting Board Members
1
Independent Board Members
0
Employees
0

Preparer

Firm
Ernst & Young US Llp
Address
40 WESTMINSTER ST STE 800, PROVIDENCE, RI 02903
Preparer
Richard Raleigh
Phone
4014573839
Supplemental Narrative

Additional Explanations

Explanation for Form 990, Part XI, Line 9

2023 transactions posted in 2024 of $998 and 2024 transactions posted in 2025 of ($568).

Raw XML Appendix242 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/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TRUST TO PROVIDE SUPPORT FOR THE MARTINSBURG FIRE DEPARTMENT IN MARTINSBURG, WEST VIRGINIA
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0TRUIST BANK
IRS990/BooksInCareOfDetail/PhoneNum08042737445
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 919798
IRS990/BooksInCareOfDetail/USAddress/CityNm0ORLANDO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0328919798
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt0420532
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt0433709
IRS990/CashNonInterestBearingGrp/BOYAmt0183
IRS990/CashNonInterestBearingGrp/EOYAmt0624
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt02169
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt02169
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt04338
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt04357
IRS990/CYInvestmentIncomeAmt022161
IRS990/CYOtherExpensesAmt0719
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt012747
IRS990/CYSalariesCompEmpBnftPaidAmt04338
IRS990/CYTotalExpensesAmt09414
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt022161
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0SUPPORT FOR THE MARTINSBURG FIRE DEPARTMENT
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExcsTaxSect4951Or4952Or4953Ind0false
IRS990/ExpenseAmt06526
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0600
IRS990/FeesForServicesAccountingGrp/TotalAmt0600
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.0
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0TRUIST BANK
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt04338
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01941
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt09360
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt01
IRS990/GrantAmt04357
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt04357
IRS990/GrantsToDomesticOrgsGrp/TotalAmt04357
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt086670
IRS990/GrossReceiptsAmt099471
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt012801
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt012801
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0372985
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0399115
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0WV
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt077310
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0TRUST TO PROVIDE SUPPORT FOR THE MARTINSBURG FIRE DEPARTMENT IN MARTINSBURG, WEST VIRGINIA
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0420532
IRS990/NetAssetsOrFundBalancesEOYAmt0433709
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt09360
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt09360
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0430
IRS990/OtherExpensesGrp/Desc0FOREIGN TAXES PAID
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0119
IRS990/OtherExpensesGrp/TotalAmt0119
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0SUSAN CASSIDY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt09999
IRS990/PYOtherExpensesAmt0735
IRS990/PYRevenuesLessExpensesAmt05406
IRS990/PYSalariesCompEmpBnftPaidAmt03858
IRS990/PYTotalExpensesAmt04593
IRS990/PYTotalRevenueAmt09999
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt012747
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt047364
IRS990/SavingsAndTempCashInvstGrp/EOYAmt033970
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THIS ORGANIZATION HAS A SOLE INSTITUTIONAL TRUSTEE AND DOES NOT HAVE A GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THIS ORGANIZATION HAS A SOLE INSTITUTIONAL TRUSTEE AND DOES NOT HAVE A GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE FORM 990 IS PROVIDED TO THE TRUSTEE FOR REVIEW PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THESE DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt42023 TRANSACTIONS POSTED IN 2024 OF $998 AND 2024 TRANSACTIONS POSTED IN 2025 OF ($568).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4EXPLANATION FOR FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0VA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0420532
IRS990/TotalAssetsEOYAmt0433709
IRS990/TotalAssetsGrp/BOYAmt0420532
IRS990/TotalAssetsGrp/EOYAmt0433709
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02888
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt06526
IRS990/TotalFunctionalExpensesGrp/TotalAmt09414
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0420532
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0433709
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt06526
IRS990/TotalReportableCompFromOrgAmt04338
IRS990/TotalRevenueGrp/ExclusionAmt022161
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt022161
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0420532
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0433709
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 919798
IRS990/USAddress/CityNm0ORLANDO
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd0328919798
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TRUIST BANK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08042737445
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0W W WESTPHAL BUILDING TRUST UW
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0556088821
ReturnHeader/Filer/PhoneNum08042737445
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 919798
ReturnHeader/Filer/USAddress/CityNm0ORLANDO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd0328919798
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0346565596
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ERNST & YOUNG US LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt040 WESTMINSTER ST STE 800
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PROVIDENCE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0RI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002903
ReturnHeader/PreparerPersonGrp/PhoneNum04014573839
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD RALEIGH
ReturnHeader/ReturnTs02025-04-18T10:01:30-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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