Liabilities / Assets
56th percentile
Tied with the lowest-debt nonprofits in its peer group.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
56th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
56th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
94th percentile
Higher net margin than 94% of similar nonprofits.
Top Officer Pay
90th percentile
Higher top officer pay than 90% of similar nonprofits.
Top officer pay equals 38.6% of source-year revenue.
Asset Growth
51st percentile
Faster asset growth than 51% of similar nonprofits.
Revenue Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Assets
Up$420,532
Up $4,777 (+1.1%) from 2022
Net Assets
Up$420,532
Up $4,777 (+1.1%) from 2022
Liabilities
Flat$0
Flat from 2022
Revenue
Up$9,999
Up $15,711 (+275%) from 2022
Expenses
Down$4,593
Down $114 (-2.4%) from 2022
Net Income
Up$5,406
Up $15,825 (+152%) from 2022
Trust to provide support for the martinsburg fire department in martinsburg, west virginia
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cap Stk Tr Prin Current Funds | $415,755 | $420,532 | ▲ $4,777 |
| Investments in Publicly Traded Securities | $389,888 | $372,985 | ▼ $16,903 |
| Savings and Temporary Cash Investments | $25,562 | $47,364 | ▲ $21,802 |
| Cash and Non-Interest-Bearing Accounts | $305 | $183 | ▼ $122 |
| Total Assets | $415,755 | $420,532 | ▲ $4,777 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $415,755 | $420,532 | ▲ $4,777 |
| Total Liabilities and Net Assets / Fund Balance | $415,755 | $420,532 | ▲ $4,777 |
| Name | Title | Base | Total |
|---|---|---|---|
| Truist Bank | Trustee | $3,859 | $3,859 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $3,858 |
| Other Expenses | $735 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $1,929 | $1,929 | - | $3,858 |
| Fees for Services Accounting | - | $600 | - | $600 |
| Other Expenses | - | $135 | - | $135 |
| Total Functional Expenses | $1,929 | $2,664 | $0 | $4,593 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“This organization has a sole institutional trustee and does not have a governing body.”
“This organization has a sole institutional trustee and does not have a governing body.”
“A copy of the form 990 is provided to the trustee for review prior to filing with the irs.”
“These documents are available upon request.”
“2022 transactions posted in 2023 of $371; 2023 transactions posted in 2024 of ($998) and rounding of ($2).”
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 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TRUST TO PROVIDE SUPPORT FOR THE MARTINSBURG FIRE DEPARTMENT IN MARTINSBURG, WEST VIRGINIA |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | TRUIST BANK |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8042737445 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 919798 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ORLANDO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 328919798 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 415755 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 420532 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 305 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 183 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 1929 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 1929 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 3858 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 9999 |
| IRS990/CYOtherExpensesAmt | 0 | 735 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 5406 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3858 |
| IRS990/CYTotalExpensesAmt | 0 | 4593 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 9999 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | SUPPORT FOR THE MARTINSBURG FIRE DEPARTMENT |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExcsTaxSect4951Or4952Or4953Ind | 0 | false |
| IRS990/ExpenseAmt | 0 | 1929 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 600 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 600 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | TRUIST BANK |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 3859 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1941 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -1515 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 1 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 21990 |
| IRS990/GrossReceiptsAmt | 0 | 33504 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 11514 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 11514 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 389888 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 372985 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | WV |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 23505 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | false |
| IRS990/MissionDesc | 0 | TRUST TO PROVIDE SUPPORT FOR THE MARTINSBURG FIRE DEPARTMENT IN MARTINSBURG, WEST VIRGINIA |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 415755 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 420532 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -1515 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -1515 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -629 |
| IRS990/OtherExpensesGrp/Desc | 0 | FOREIGN TAXES WITHHELD |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 135 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 135 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | SUSAN CASSIDY |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | -5712 |
| IRS990/PYOtherExpensesAmt | 0 | 761 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -10419 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 3946 |
| IRS990/PYTotalExpensesAmt | 0 | 4707 |
| IRS990/PYTotalRevenueAmt | 0 | -5712 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 5406 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 25562 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 47364 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THIS ORGANIZATION HAS A SOLE INSTITUTIONAL TRUSTEE AND DOES NOT HAVE A GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THIS ORGANIZATION HAS A SOLE INSTITUTIONAL TRUSTEE AND DOES NOT HAVE A GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A COPY OF THE FORM 990 IS PROVIDED TO THE TRUSTEE FOR REVIEW PRIOR TO FILING WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 2022 TRANSACTIONS POSTED IN 2023 OF $371; 2023 TRANSACTIONS POSTED IN 2024 OF ($998) AND ROUNDING OF ($2). |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | EXPLANATION FOR FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | VA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 415755 |
| IRS990/TotalAssetsEOYAmt | 0 | 420532 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 415755 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 420532 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 2664 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1929 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 4593 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 415755 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 420532 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1929 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 3859 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 9999 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 9999 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 415755 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 420532 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 919798 |
| IRS990/USAddress/CityNm | 0 | ORLANDO |
| IRS990/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/USAddress/ZIPCd | 0 | 328919798 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 1 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TRUIST BANK |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8042737445 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-03-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | W W WESTPHAL BUILDING TRUST UW |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WEST |
| ReturnHeader/Filer/EIN | 0 | 556088821 |
| ReturnHeader/Filer/PhoneNum | 0 | 8042737445 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 919798 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ORLANDO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 328919798 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 346565596 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ERNST & YOUNG US LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 40 WESTMINSTER ST STE 800 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PROVIDENCE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | RI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 02903 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4014573839 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-03-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | RICHARD RALEIGH |
| ReturnHeader/ReturnTs | 0 | 2024-04-17T14:01:27-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.