Civic Intelligence

St Paul S Nieland Tuw

EIN 62-6036539 • 501(c)3 • Orlando, FL

Profile

To provide support to st. Paul's episcopal church in chattanooga tennessee

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

9th percentile

0.00x

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

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

10th percentile

0.00x

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

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

80th percentile

30%

Higher net margin than 80% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

25th percentile

$26,274

Higher top officer pay than 25% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

45th percentile

2.4%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

71st percentile

22%

Faster revenue growth than 71% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$6,605,914

Up $78,784 (+1.2%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$6,605,914

Up $78,784 (+1.2%) from 2023

Revenue

Up

$433,263

Up $159,817 (+58%) from 2023

Expenses

Up

$355,108

Up $22,704 (+6.8%) from 2023

Net Income

Up

$78,155

Up $137,113 (+233%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2020: $6,853,807Liabilities 2020: $0Net Assets 2020: $6,853,8072020Assets 2021: $7,027,417Liabilities 2021: $0Net Assets 2021: $7,027,4172021Assets 2022: $6,588,290Liabilities 2022: $0Net Assets 2022: $6,588,2902022Assets 2023: $6,527,130Liabilities 2023: $0Net Assets 2023: $6,527,1302023Assets 2024: $6,605,914Liabilities 2024: $0Net Assets 2024: $6,605,9142024

Highlighted filing

2024

Assets$6,605,914
Liabilities$0
Net Assets$6,605,914

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2020: $500,153Expenses 2020: $373,178Net Income 2020: $126,9752020Revenue 2021: $573,979Expenses 2021: $397,730Net Income 2021: $176,2492021Revenue 2022: -$25,003Expenses 2022: $413,370Net Income 2022: -$438,3732022Revenue 2023: $273,446Expenses 2023: $332,404Net Income 2023: -$58,9582023Revenue 2024: $433,263Expenses 2024: $355,108Net Income 2024: $78,1552024

Highlighted filing

2024

Revenue$433,263
Expenses$355,108
Net Income$78,155

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 18, 2025
Return Version
2024v5.1
Gross Receipts
$4,692,158
Mission and Program Overview

Mission

To provide support to st. Paul's episcopal church in chattanooga tennessee

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$6,527,130$6,605,914▲ $78,784
Investments in Publicly Traded Securities$6,227,149$6,504,120▲ $276,971
Savings and Temporary Cash Investments$299,981$100,753▼ $199,228
Cash and Non-Interest-Bearing Accounts-$1,041-
Total Assets$6,527,130$6,605,914▲ $78,784
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$6,527,130$6,605,914▲ $78,784
Total Liabilities and Net Assets / Fund Balance$6,527,130$6,605,914▲ $78,784
Compensation and Service Providers

Employees

NameTitleBaseTotal
-Trustee$26,360$26,360
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$433,263
Other Revenue
$0
Change in Net Assets
$78,155
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$325,710
Salaries, Compensation, and Employee Benefits$26,360
Other Expenses$3,038
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$325,710--$325,710
Current Officers, Directors, Trustees, and Key Employees$13,180$13,180-$26,360
Other Expenses-$1,538-$1,538
Fees for Services Accounting-$1,500-$1,500
Total Functional Expenses$338,890$16,218$0$355,108
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
ST PAUL'S EPISCOPAL CHURCHChattanooga, TN501(c)(3)Charitable and Religious Purpose$325,710
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
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, Page 6, Part VI, Line 11-description of Process for Review

An electronic copy of the return is provided to the trustee prior to filing

Form 990, Page 6, Part VI, Line 19

These documents are not made available to the public

Filing and Contact Details

Filer

Filer Name
St Paul S Nieland Tuw
EIN
62-6036539
Phone
6157484665
Address
PO BOX 919798, ORLANDO, FL 32891-9798

Signing Officer

Name
Truist Bank
Title
Director
Phone
6157484665
Signed
2025-04-18
Discuss with paid preparer
Yes

Organization Details

Formed
1932
Legal Domicile
Tn
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

The difference between the beginning net assets and ending net assets is due to 2024 transactions posted in 2025 in the amount of ($2,201), 2023 transactions posted in 2024 in the amount of $2,831, and rounding of ($1).

Raw XML Appendix394 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/Form990ScheduleAPartVIGrp/ExplanationTxt0THE ORGANIZATION IS A CHARITABLE TRUST ESTABLISHED BY THE WILL OF HELEN NIELAND DATED SEPTEMBER 16. 1930. PER THE TERMS OF THE DOCUMENT, NET INCOME OF THE TRUST IS TO BE PAID TO THE ST. PAULS EPISCOPAL CHURCH OF CHATTANOOGA AND THE INCOME IS EARMARKED FOR ITS RELIGIOUS AND CHARITABLE WORK. THE TRUST HAS BEEN CONTINUALLY SUPPORTING ST. PAULS EPISCOPAL CHURCH OF CHATTANOOGA OVER THE MANY
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2THE ORGANIZATION IS A CHARITABLE TRUST (TRUST) ESTABLISHED BY THE WILL OF HELEN NIELAND DATED SEPTEMBER 16. 1930. PER THE TERMS OF THE DOCUMENT, NET INCOME OF THE TRUST IS TO BE PAID TO THE ST. PAUL'S EPISCOPAL CHURCH OF CHATTANOOGA AND THE INCOME IS EARMARKED FOR ITS RELIGIOUS AND CHARITABLE WORK. THE TRUST HAS BEEN CONTINUALLY SUPPORTING THE ST. PAUL'S EPISCOPAL CHURCH OF CHATTANOOGA SINCE THE
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt3AND THIS DEMONSTRATES A HISTORIC AND CONTINUING RELATIONSHIP WITH THE ST. PAUL'S EPISCOPAL CHURCH OVER THE MANY YEARS OF THE TRUST'S EXISTENCE. ST PAUL'S EPISCOPAL CHURCH RETAINS A CONSULTING GROUP TO OVERSEE THE INVESTING DONE BY THE TRUSTEE. INVESTMENTS IN THE TRUST ARE MADE IN ACCORDANCE WITH THE INVESTMENT POLICY STATEMENT AND IN CONSULTATION WITH THE CONSULTANT AND INVESTMENT COMMITTEE. IN
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt4WITH TREASURY REGULATION SECTION 1.509(A)-4(i)(2)(ii) THE ORGANIZATION HAS MET THE REQUIREMENTS OF THE SIGNIFICANT VOICE TEST.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt5THE CHARITABLE TRUST WAS ESTABLISHED BEFORE NOVEMBER 20, 1970 AND DID NOT RECEIVE ANY ADDITIONAL CONTRIBUTIONS, GRANTS, BEQUESTS, OR OTHER TRANSFERS ON OR AFTER THAT DATE. THE GOVERNING INSTRUMENT REQUIRES THE TRUST TO DISTRIBUTE ALL THE NET INCOME TO A DESIGNATED PUBLIC CHARITY AND THE TRUSTEE HAS NO DISCRETION TO VARY THE BENEFICIARIES OR THE AMOUNTS PAYBLE TO THE BENEFICIARIES. THE TRUSTEE IS NOT A
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IRS990ScheduleI/RecipientTable/CashGrantAmt0325710
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0CHARITABLE AND RELIGIOUS PURPOSE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0ST PAUL'S EPISCOPAL CHURCH
IRS990ScheduleI/RecipientTable/RecipientEIN0620478096
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANTS ARE PAID IN ACCORDANCE WITH THE TRUST DOCUMENT
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AN ELECTRONIC COPY OF THE RETURN IS PROVIDED TO THE TRUSTEE PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THESE DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DIFFERENCE BETWEEN THE BEGINNING NET ASSETS AND ENDING NET ASSETS IS DUE TO 2024 TRANSACTIONS POSTED IN 2025 IN THE AMOUNT OF ($2,201), 2023 TRANSACTIONS POSTED IN 2024 IN THE AMOUNT OF $2,831, AND ROUNDING OF ($1).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2EXPLANATION FOR FORM 990, PART XI, LINE 9
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0355108
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IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06527130
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06605914
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0338890
IRS990/TotalReportableCompFromOrgAmt026360
IRS990/TotalRevenueGrp/ExclusionAmt0433263
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0433263
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06527130
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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/PhoneNum06157484665
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ST PAUL S NIELAND TUW
ReturnHeader/Filer/BusinessNameControlTxt0NIEL
ReturnHeader/Filer/EIN0626036539
ReturnHeader/Filer/PhoneNum06157484665
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/PreparationDt02025-04-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD RALEIGH
ReturnHeader/ReturnTs02025-04-22T11:01:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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