Civic Intelligence

Elizabeth Heyer Charitable Trust

990PF • Fiscal year 2023 • EIN 81-3066836

Jan 01, 2023 to Dec 31, 2023 • Filed on Apr 25, 2024

4131 Julaura LaneBillings, MT 59106

(406) 600-8477

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Higher debt load relative to assets than 24% of similar nonprofits.

2023 filings • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

23rd percentile

0.00x

Higher debt load relative to revenue than 23% of similar nonprofits.

2023 filings • $5M-$10M nonprofits • Source year 2023

Net Margin

1st percentile

-839%

Higher net margin than 1% of similar nonprofits.

2023 filings • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

65th percentile

$140,731

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 154.2% of source-year revenue.

2023 filings • $5M-$10M nonprofits • Source year 2023

Asset Growth

10th percentile

-8.7%

Faster asset growth than 10% of similar nonprofits.

2023 filings • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

22nd percentile

-16%

Faster revenue growth than 22% of similar nonprofits.

2023 filings • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Down

$7,963,009

Down $760,850 (-8.7%) from 2022

Net Assets

Down

$7,963,009

Down $760,850 (-8.7%) from 2022

Liabilities

Flat

$1

Flat from 2022

Revenue

Down

$91,249

Down $17,593 (-16%) from 2022

Expenses

Up

$857,099

Up $104,434 (+14%) from 2022

Net Income

Down

-$765,850

Down $122,027 (-19%) from 2022

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2017: $11,303,247Liabilities 2017: $0Net Assets 2017: $11,303,2472017Assets 2018: $10,877,843Liabilities 2018: $0Net Assets 2018: $10,877,8432018Assets 2019: $10,361,313Liabilities 2019: $1Net Assets 2019: $10,361,3132019Assets 2020: $9,884,998Liabilities 2020: $1Net Assets 2020: $9,884,9982020Assets 2021: $9,367,682Liabilities 2021: $1Net Assets 2021: $9,367,6822021Assets 2022: $8,723,859Liabilities 2022: $1Net Assets 2022: $8,723,8592022Assets 2023: $7,963,009Liabilities 2023: $1Net Assets 2023: $7,963,0092023Assets 2024: $10,473,395Liabilities 2024: $0Net Assets 2024: $10,473,3952024

Highlighted filing

2023

Assets$7,963,009
Liabilities$1
Net Assets$7,963,009

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2017: $8,438,747Expenses 2017: $540,847Net Income 2017: $7,897,9002017Revenue 2018: $121,966Expenses 2018: $549,182Net Income 2018: -$427,2162018Revenue 2019: $176,000Expenses 2019: $692,530Net Income 2019: -$516,5302019Revenue 2020: $153,524Expenses 2020: $629,839Net Income 2020: -$476,3152020Revenue 2021: $219,787Expenses 2021: $737,103Net Income 2021: -$517,3162021Revenue 2022: $108,842Expenses 2022: $752,665Net Income 2022: -$643,8232022Revenue 2023: $91,249Expenses 2023: $857,099Net Income 2023: -$765,8502023Revenue 2024: $3,403,084Expenses 2024: $892,698Net Income 2024: $2,510,3862024

Highlighted filing

2023

Revenue$91,249
Expenses$857,099
Net Income-$765,850
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 25, 2024
Return Version
2023v5.0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Phillip D BrattonTrusteePT$140,731-$140,731
Jerome DePalmaTrusteePT$140,731-$140,731
Angelina FilippoTrustee-$1,575-$1,575
John HeenanTrustee-$1,013-$1,013
Filing and Contact Details

Filer

Filer Name
Elizabeth E Heyer Charitable Trust
EIN
81-3066836
Phone
4066008477
Address
4131 Julaura Lane, Billings, MT 59106

Signing Officer

Name
Phillip Bratton
Title
Co-Trustees
Phone
4066008477
Signed
2024-04-25
Discuss with paid preparer
Yes

Preparer

Firm
Gerety & Associates CPAs
Address
6823 S Eastern Ave Suite 101, Las Vegas, NV 89119
Preparer
Daniel T Gerety CPA
Phone
7029332213
Raw XML Appendix379 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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IRS990PF/StatementsRegardingActyGrp/AtLeast5000InAssetsInd01
IRS990PF/StatementsRegardingActyGrp/ChangesToArticlesOrBylawsInd00
IRS990PF/StatementsRegardingActyGrp/ComplyWithPublicInspRqrInd01
IRS990PF/StatementsRegardingActyGrp/DonorAdvisedFundInd00
IRS990PF/StatementsRegardingActyGrp/ForeignAccountsQuestionInd00
IRS990PF/StatementsRegardingActyGrp/Form1120POLFiledInd00
IRS990PF/StatementsRegardingActyGrp/Form990PFFiledWithAttyGenInd01
IRS990PF/StatementsRegardingActyGrp/LegislativePoliticalActyInd00
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt04131 Julaura Lane
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm0Billings
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd0MT
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd059106
IRS990PF/StatementsRegardingActyGrp/MoreThan100SpentInd00
IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd00
IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd00
IRS990PF/StatementsRegardingActyGrp/OrgReportOrRegisterStateCd0NV
IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd00
IRS990PF/StatementsRegardingActyGrp/PersonsWithBooksName/BusinessNameLine1Txt0Elizabeth Heyer Charitable Trust
IRS990PF/StatementsRegardingActyGrp/PhoneNum04066008477
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd00
IRS990PF/StatementsRegardingActyGrp/Section4955ManagersTaxAmt00
IRS990PF/StatementsRegardingActyGrp/Section4955OrganizationTaxAmt00
IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd01
IRS990PF/StatementsRegardingActyGrp/TaxReimbursedAmt00
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd00
IRS990PF/StatementsRegardingActyGrp/WebsiteAddressTxt0N/A
IRS990PF/SumOfProgramRelatedInvstGrp/TotalAmt00
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt020000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt1130000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt2345000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt0General Fund
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt1General Fund
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt2General Fund
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt0Ebenezer Bible Chapel
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt1Salvation Army
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt2The Blind Center of Nevada
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt0NFP
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt1NFP
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt2NFP
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt0None
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt1None
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt2None
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt0PO Box 233
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt1615 Slaters Lane
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt21001 N Bruce St
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm0Elverson
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm1Alexandria
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm2Las Vegas
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd0PA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd1VA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd2NV
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd019520
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd122314
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd289101
IRS990PF/SupplementaryInformationGrp/OnlyContriToPreselectedInd0X
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriApprvFutAmt00
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt0495000
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd00
IRS990PF/UndistributedIncomeGrp/AppliedToCurrentYearAmt04023
IRS990PF/UndistributedIncomeGrp/AppliedToPriorYearsAmt00
IRS990PF/UndistributedIncomeGrp/AppliedToYear1Amt0490977
IRS990PF/UndistributedIncomeGrp/CorpusDistri170b1EOr4942g3Amt00
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt0461938
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovAppCYAmt00
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovAppCYCorpusAmt00
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovFromYr5Amt00
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt00
IRS990PF/UndistributedIncomeGrp/PriorYearDeficiencyOrTaxAmt00
IRS990PF/UndistributedIncomeGrp/PriorYearUndistributedIncmAmt00
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt0495000
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt00
IRS990PF/UndistributedIncomeGrp/Taxable1Amt00
IRS990PF/UndistributedIncomeGrp/Taxable2Amt00
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt00
IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt00
IRS990PF/UndistributedIncomeGrp/TotalForPriorYearsAmt00
IRS990PF/UndistributedIncomeGrp/TreatedAsDistriFromCorpusAmt00
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt0457915
IRS990PF/UndistributedIncomeGrp/UndistributedIncomePYAmt0490977
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc0Utilities
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc1Insurance
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc2Maintenance/Repairs
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc3Investment Fees
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt00
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt10
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt20
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt30
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt04950
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt17604
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt211664
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt315031
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt04950
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt17604
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt211664
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt315092
OtherIncomeSchedule2/OtherIncomeDetail/AdjustedNetIncomeAmt0900
OtherIncomeSchedule2/OtherIncomeDetail/Desc0Option Income
OtherIncomeSchedule2/OtherIncomeDetail/NetInvestmentIncomeAmt0900
OtherIncomeSchedule2/OtherIncomeDetail/RevenueAndExpensesPerBooksAmt0900
OtherIncreasesSchedule/OtherIncreasesDetail/Amt05000
OtherIncreasesSchedule/OtherIncreasesDetail/Desc0Prior Year Uncleared Check
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/Amt04312
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/Amt13296
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/CategoryTxt0Professional Fees
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/CategoryTxt1Other Expenses
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/DisbursementsCharitablePrpsAmt00
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/DisbursementsCharitablePrpsAmt10
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/NetInvestmentIncomeAmt04312
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/NetInvestmentIncomeAmt13296
TaxesSchedule/TaxesDetail/Amt0134
TaxesSchedule/TaxesDetail/Amt125822
TaxesSchedule/TaxesDetail/CategoryTxt0Foreign Taxes
TaxesSchedule/TaxesDetail/CategoryTxt1Property Tax
TaxesSchedule/TaxesDetail/DisbursementsCharitablePrpsAmt00
TaxesSchedule/TaxesDetail/DisbursementsCharitablePrpsAmt10
TaxesSchedule/TaxesDetail/NetInvestmentIncomeAmt0134
TaxesSchedule/TaxesDetail/NetInvestmentIncomeAmt125822
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Phillip Bratton
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Co-Trustees
ReturnHeader/BusinessOfficerGrp/PhoneNum04066008477
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Elizabeth E Heyer Charitable Trust
ReturnHeader/Filer/BusinessNameControlTxt0ELIZ
ReturnHeader/Filer/EIN0813066836
ReturnHeader/Filer/PhoneNum04066008477
ReturnHeader/Filer/USAddress/AddressLine1Txt04131 Julaura Lane
ReturnHeader/Filer/USAddress/CityNm0Billings
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059106
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201625307
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Gerety & Associates CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06823 S Eastern Ave Suite 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Las Vegas
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd089119
ReturnHeader/PreparerPersonGrp/PhoneNum07029332213
ReturnHeader/PreparerPersonGrp/PreparationDt02024-04-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Daniel T Gerety CPA
ReturnHeader/ReturnTs02024-04-29T16:09:48-05:00
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Phillip
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Bratton
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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