Civic Intelligence

T S Mcpheeters Trust FBO Westminster Theological Seminary

990 • Fiscal year 2023 • EIN 56-6354329

Jun 01, 2022 to May 31, 2023 • Filed on Oct 03, 2023

Organization ProfileN/A
PO Box 1532Pennington, NJ 08534

(609) 274-6834

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

8th percentile

0.00x

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

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

8th percentile

0.00x

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

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

5th percentile

-72%

Higher net margin than 5% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

25th percentile

$41,057

Higher top officer pay than 25% of similar nonprofits.

Top officer pay equals 16.6% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

23rd percentile

-2.7%

Faster asset growth than 23% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

8th percentile

-42%

Faster revenue growth than 8% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets8th percentile

Assets

Down

$6,730,332

Down $184,006 (-2.7%) from 2022

Net Assets

Down

$6,730,332

Down $184,006 (-2.7%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue8th percentileNet Margin5th percentile

Revenue

Down

$246,770

Down $180,967 (-42%) from 2022

Expenses

Up

$425,415

Up $10,897 (+2.6%) from 2022

Net Income

Down

-$178,645

Down $191,864 (-1451%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth23rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $6,341,743Liabilities 2012: $0Net Assets 2012: $6,341,7432012Assets 2013: $6,301,689Liabilities 2013: $0Net Assets 2013: $6,301,6892013Assets 2014: $7,249,691Liabilities 2014: $0Net Assets 2014: $7,249,6912014Assets 2015: $7,387,081Liabilities 2015: $0Net Assets 2015: $7,387,0812015Assets 2016: $6,934,457Liabilities 2016: $0Net Assets 2016: $6,934,4572016Assets 2017: $7,042,071Liabilities 2017: $0Net Assets 2017: $7,042,0712017Assets 2018: $6,637,004Liabilities 2018: $0Net Assets 2018: $6,637,0042018Assets 2019: $6,921,934Liabilities 2019: $0Net Assets 2019: $6,921,9342019Assets 2020: $6,540,656Liabilities 2020: $0Net Assets 2020: $6,540,6562020Assets 2021: $6,898,790Liabilities 2021: $0Net Assets 2021: $6,898,7902021Assets 2022: $6,914,338Liabilities 2022: $0Net Assets 2022: $6,914,3382022Assets 2023: $6,730,332Liabilities 2023: $0Net Assets 2023: $6,730,3322023Assets 2024: $6,382,563Liabilities 2024: $0Net Assets 2024: $6,382,5632024

Highlighted filing

2023

Assets$6,730,332
Liabilities$0
Net Assets$6,730,332
Open 2023 Filing

Operations Trend

Revenue Growth8th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2012: $274,644Expenses 2012: $373,742Net Income 2012: -$99,0982012Revenue 2013: $352,653Expenses 2013: $394,659Net Income 2013: -$42,0062013Revenue 2014: $1,238,625Expenses 2014: $412,507Net Income 2014: $826,1182014Revenue 2015: $511,003Expenses 2015: $433,828Net Income 2015: $77,1752015Revenue 2016: -$6,874Expenses 2016: $444,052Net Income 2016: -$450,9262016Revenue 2017: $711,023Expenses 2017: $443,803Net Income 2017: $267,2202017Revenue 2018: $383,214Expenses 2018: $471,300Net Income 2018: -$88,0862018Revenue 2019: $200,438Expenses 2019: $444,908Net Income 2019: -$244,4702019Revenue 2020: $19,451Expenses 2020: $422,320Net Income 2020: -$402,8692020Revenue 2021: $765,317Expenses 2021: $409,369Net Income 2021: $355,9482021Revenue 2022: $427,737Expenses 2022: $414,518Net Income 2022: $13,2192022Revenue 2023: $246,770Expenses 2023: $425,415Net Income 2023: -$178,6452023Revenue 2024: $74,312Expenses 2024: $423,098Net Income 2024: -$348,7862024

Highlighted filing

2023

Revenue$246,770
Expenses$425,415
Net Income-$178,645
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2022 to May 31, 2023
Signed
Oct 3, 2023
Return Version
2022v5.0
Gross Receipts
$2,445,814
Mission and Program Overview

Mission

Invest assets and provide funds for the support of the westminster theological seminary

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$6,914,338$6,730,332▼ $184,006
Investments in Publicly Traded Securities$6,581,340$6,408,979▼ $172,361
Savings and Temporary Cash Investments$332,710$320,979▼ $11,731
Cash and Non-Interest-Bearing Accounts$288$374▲ $86
Total Assets$6,914,338$6,730,332▼ $184,006
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$6,914,338$6,730,332▼ $184,006
Total Liabilities and Net Assets / Fund Balance$6,914,338$6,730,332▼ $184,006
Compensation and Service Providers
Top Officer Pay25th percentile

Employees

NameTitleBaseTotal
Bank of America N aTrustee$41,057$41,057
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$251,212
Other Revenue
$-4,442
Change in Net Assets
$-178,645
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$379,610
Salaries, Compensation, and Employee Benefits$41,057
Other Expenses$4,748
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$379,610--$379,610
Current Officers, Directors, Trustees, and Key Employees$16,423$24,634-$41,057
Other Expenses-$40-$40
Total Functional Expenses$396,033$29,382$0$425,415
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Westminster Theological SeminaryPhiladelphia, PA170(b)(1)(A)(ii)General Purpose$379,610
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 7A

“The organization has members who may elect one or more members of the governing body”

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 7B

“Decisions of the governing body are subject to approval by members.”

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

“When decisions are made, they are documented in the permanent file”

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

“There is no documentation”

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

“The 990 is provided to the trustee upon completion of review. Any discrepancies identified during review are noted prior to filing the 990”

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12C

“Annual Statement of compliance signed and documented by all employees of the corporate fiduciary”

Form 990, Page 6, Part VI, Line 19

“These documents are not made available to the public. However, upon request they can be made available.”

Filing and Contact Details

Filer

Filer Name
Tua Ts Mcpheeters-westminster
EIN
56-6354329
Phone
6092746834
Address
PO BOX 1532, PENNINGTON, NJ 08534

Signing Officer

Name
Bank of America N a
Title
Trustee
Phone
6092746834
Signed
2023-10-03
Discuss with paid preparer
Yes

Organization Details

Formed
1999
Legal Domicile
Nc
Voting Board Members
1
Independent Board Members
0
Employees
0
Volunteers
1

Preparer

Firm
Pwc US Tax Llp
Address
301 GRANT STREET 45TH FLOOR, PITTSBURGH, PA 15219
Preparer
Lawrence Mcguire
Phone
4123556000
Supplemental Narrative

Additional Explanations

Explanation for Form 990, Part XI, Line 9

“Py pending gain $1,045; cy pending gain $(1,084); amort and cost basis adj $(5,322)”

Raw XML AppendixShowing 400 of 413 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.

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IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/PriorYearAmt0269722
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0379610
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IRS990ScheduleA/SupportSumAmt0379610
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IRS990ScheduleI/RecipientTable/CashGrantAmt0379610
IRS990ScheduleI/RecipientTable/IRCSectionDesc0170(b)(1)(A)(ii)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL PURPOSE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0WESTMINSTER THEOLOGICAL SEMINARY
IRS990ScheduleI/RecipientTable/RecipientEIN0231352689
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 27009
IRS990ScheduleI/RecipientTable/USAddress/CityNm0PHILADELPHIA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0PA
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0VERIFICATION OF TAX EXEMPT STATUS AND APPROPRIATE USE OF FUNDS PER TRUST DOCUMENT PROVISIONS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization has members who may elect one or more members of the governing body
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Decisions of the governing body are subject to approval by members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2When decisions are made, they are documented in the permanent file
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3There is no documentation
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The 990 is provided to the trustee upon completion of review. Any discrepancies identified during review are noted prior to filing the 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Annual Statement of compliance signed and documented by all employees of the corporate fiduciary
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6These documents are not made available to the public. However, upon request they can be made available.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PY PENDING GAIN $1,045; CY PENDING GAIN $(1,084); AMORT AND COST BASIS ADJ $(5,322)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7EXPLANATION FOR FORM 990, PART XI, LINE 9
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SCHOOL
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PHILADELPHIA
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0396033
IRS990/TotalFunctionalExpensesGrp/TotalAmt0425415
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IRS990/TotalReportableCompFromOrgAmt041057
IRS990/TotalRevenueGrp/ExclusionAmt0246770
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0246770
IRS990/TotalVolunteersCnt01
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BANK OF AMERICA N A
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum06092746834
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-03
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PWC US TAX LLP
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,730,332
Liabilities
$0
Net assets
$6,730,332
Revenue
$246,770
Expenses
$425,415
Net income
-$178,645
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.38$0.00$6.38$0.07$0.42$0.35
2023Detailed filing. Detailed filing data is available for this year.$6.73$0.00$6.73$0.25$0.43$0.18
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.91$0.00$6.91$0.43$0.41$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.90$0.00$6.90$0.77$0.41$0.36
2020Summary only. Only limited summary data is available for this year.$6.54$0.00$6.54$0.02$0.42$0.40
2019Summary only. Only limited summary data is available for this year.$6.92$0.00$6.92$0.20$0.44$0.24
2018Summary only. Only limited summary data is available for this year.$6.64$0.00$6.64$0.38$0.47$0.09
2017Summary only. Only limited summary data is available for this year.$7.04$0.00$7.04$0.71$0.44$0.27
2016Detailed filing. Detailed filing data is available for this year.$6.93$0.00$6.93$0.01$0.44$0.45
2015Summary only. Only limited summary data is available for this year.$7.39$0.00$7.39$0.51$0.43$0.08
2014Summary only. Only limited summary data is available for this year.$7.25$0.00$7.25$1.24$0.41$0.83
2013Summary only. Only limited summary data is available for this year.$6.30$0.00$6.30$0.35$0.39$0.04
2012Summary only. Only limited summary data is available for this year.$6.34$0.00$6.34$0.27$0.37$0.10