Civic Intelligence

Cecil J S Maclaughlin Trust FBO Ruth Chu Bank of America Ttee

990 • Fiscal year 2020 • EIN 94-6526906

Oct 01, 2019 to Sep 30, 2020 • Filed on Aug 16, 2021

Organization ProfileN/A
285 Delaware Avenue 3rd FloorBuffalo, NY 14202

(410) 244-4630

Siviq Scores

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

Liabilities / Assets

15th percentile

0.00x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

15th percentile

0.00x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

2nd percentile

-186%

Higher net margin than 2% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

42nd percentile

$29,721

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 38.2% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

21st percentile

-2.8%

Faster asset growth than 21% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

2nd percentile

-84%

Faster revenue growth than 2% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets15th percentile

Assets

Down

$3,821,134

Down $109,041 (-2.8%) from 2019

Net Assets

Down

$3,821,134

Down $109,041 (-2.8%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue And Expenses
Liabilities / Revenue15th percentileNet Margin2nd percentile

Revenue

Down

$77,831

Down $405,535 (-84%) from 2019

Expenses

Down

$222,811

Down $1,009 (-0.5%) from 2019

Net Income

Down

-$144,980

Down $404,526 (-156%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth21st percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $2,698,419Liabilities 2011: $0Net Assets 2011: $2,698,4192011Assets 2012: $2,693,174Liabilities 2012: $0Net Assets 2012: $2,693,1742012Assets 2013: $2,612,363Liabilities 2013: $0Net Assets 2013: $2,612,3632013Assets 2014: $2,836,348Liabilities 2014: $0Net Assets 2014: $2,836,3482014Assets 2015: $2,874,056Liabilities 2015: $0Net Assets 2015: $2,874,0562015Assets 2016: $2,871,922Liabilities 2016: $0Net Assets 2016: $2,871,9222016Assets 2017: $2,735,328Liabilities 2017: $0Net Assets 2017: $2,735,3282017Assets 2018: $3,246,723Liabilities 2018: $0Net Assets 2018: $3,246,7232018Assets 2019: $3,930,175Liabilities 2019: $0Net Assets 2019: $3,930,1752019Assets 2020: $3,821,134Liabilities 2020: $0Net Assets 2020: $3,821,1342020Assets 2022: $3,857,586Liabilities 2022: $0Net Assets 2022: $3,857,5862022Assets 2023: $3,761,456Liabilities 2023: $0Net Assets 2023: $3,761,4562023Assets 2024: $4,069,569Liabilities 2024: $0Net Assets 2024: $4,069,5692024Assets 2025: $4,211,684Liabilities 2025: $0Net Assets 2025: $4,211,6842025

Highlighted filing

2020

Assets$3,821,134
Liabilities$0
Net Assets$3,821,134
Open 2020 Filing

Operations Trend

Revenue Growth2nd percentile

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

$1.0M$500K$0-$500KRevenue 2011: $91,363Expenses 2011: $207,635Net Income 2011: -$116,2722011Revenue 2012: $140,860Expenses 2012: $145,468Net Income 2012: -$4,6082012Revenue 2013: $142,690Expenses 2013: $223,753Net Income 2013: -$81,0632013Revenue 2014: $423,192Expenses 2014: $199,782Net Income 2014: $223,4102014Revenue 2015: $246,509Expenses 2015: $208,346Net Income 2015: $38,1632015Revenue 2016: $216,399Expenses 2016: $214,270Net Income 2016: $2,1292016Revenue 2017: $77,262Expenses 2017: $219,569Net Income 2017: -$142,3072017Revenue 2018: $737,325Expenses 2018: $221,803Net Income 2018: $515,5222018Revenue 2019: $483,366Expenses 2019: $223,820Net Income 2019: $259,5462019Revenue 2020: $77,831Expenses 2020: $222,811Net Income 2020: -$144,9802020Revenue 2022: $218,941Expenses 2022: $227,179Net Income 2022: -$8,2382022Revenue 2023: $126,071Expenses 2023: $222,150Net Income 2023: -$96,0792023Revenue 2024: $540,456Expenses 2024: $228,993Net Income 2024: $311,4632024Revenue 2025: $377,834Expenses 2025: $236,474Net Income 2025: $141,3602025

Highlighted filing

2020

Revenue$77,831
Expenses$222,811
Net Income-$144,980
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Aug 16, 2021
Return Version
2019v5.2
Gross Receipts
$2,469,341
Mission and Program Overview

Mission

To provide financial support for the synod of reformed presbytian church of na

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$3,930,175$3,821,134▼ $109,041
Investments in Publicly Traded Securities$3,862,784$3,725,836▼ $136,948
Cash and Non-Interest-Bearing Accounts$67,391$95,298▲ $27,907
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$3,930,175$3,821,134▼ $109,041
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,930,175$3,821,134▼ $109,041
Total Liabilities and Net Assets / Fund Balance$3,930,175$3,821,134▼ $109,041
Compensation and Service Providers
Top Officer Pay42nd percentile

Employees

NameTitleBaseTotal
M and T Trust CompanyTrustee$29,721$29,721
David SchaeferSpecial Trustee$1,300$1,300
Ann M Davis EsquireSpecial Trustee$800$800
Kenneth a Smith PhdSpecial Trustee$800$800
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$76,121
Other Revenue
$1,710
Change in Net Assets
$-144,980
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$187,422
Salaries, Compensation, and Employee Benefits$32,621
Other Expenses$2,768
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$187,422--$187,422
Current Officers, Directors, Trustees, and Key Employees$0$32,621$0$32,621
All Other Expenses-$2,768-$2,768
Total Functional Expenses$187,422$35,389$0$222,811
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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

Part VI Section C - Line 19

“NO SEPARATE CONFLICT OF INTEREST POLICY. ALL TRUSTEES SERVE IN A FIDUCIARY CAPACITY AND ARE SUBJECT TO COMMON LAW FIDUCIARY DUTY OF IMPARTIALITY. THE TRUST COMPLIES WITH DOCUMENT RETENTION POLICY OF M&T BANK. TRUSTEE COMMISSIONS PAID TO M&T BANK ARE CALCULATED IN ACCORDANCE WITH A PUBLISHED SCHEDULE OF FEES PURSUANT TO STATE LAW.SPECIAL TRUSTEES ARE PAID FOR ACTUAL SERVICES RENDERED AT A RATE COMPARABLE TO OTHER PROFESSIONALS. EXPLANATION FOR FORM 990, PAGE 2, PART III, LINE 4d EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b THE DOCUMENT PROVIDED FOR THE APPOINTMENT OF A CORPORATE TRUSTEE AND 3 INDIVIDUAL SPECIAL TRUSTEES. THE SPECIAL TRUSTEES HAVE THE AUTHORITY TO REMOVE ANY CORPORATE TRUSTEE AND APPOINT A SUCCESSOR. THE FORM 990 IS REVIEWED BY M&T BANK PRIOR TO ITS FILING AND IS AVAILABLE FORREVIEW BY THE SPECIAL TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW THE RETURN IS PROVIDED TO GOVERNING BODY FOR REVIEW UPON REQUEST. EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 9 FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES THE DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FORM 990, PAGE 7, PART VII, SECTION A EXPLANATION FOR FORM 990, PART XI, LINE 9 Year End Statement reports LTCap Gains in 2 areas 25230 Year End Statement reports Accrued Income 9031 Income posted to tax return but not on current statement: 1799 Other Statement vs taxable amount adjustments 122”

Filing and Contact Details

Filer

Filer Name
Cecil Maclaughlin Tchar
EIN
94-6526906
In Care Of
% M AND T TRUST COMPANY
Phone
4102444630
Address
285 DELAWARE AVENUE 3RD FLOOR, BUFFALO, NY 14202

Signing Officer

Name
M T Trust Company
Title
Vice President
Phone
4102444630
Signed
2021-08-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
M T Trust Company
Formed
1980
Legal Domicile
Md
Voting Board Members
0
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Ernst & Young US Llp
Address
2100 E CARY ST SUITE 201, RICHMOND, VA 23223
Preparer
Eric W Coursey
Phone
8043444548
Raw XML AppendixShowing 400 of 484 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/AccountsPayableAccrExpnssGrp/BOYAmt00
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt00
IRS990/AccountsReceivableGrp/BOYAmt00
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE FINANCIAL SUPPORT FOR THE SYNOD OF REFORMED PRESBYTIAN CHURCH OF NA
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt02768
IRS990/AllOtherExpensesGrp/TotalAmt02768
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0M AND T TRUST COMPANY
IRS990/BooksInCareOfDetail/PhoneNum04102444630
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0285 DELAWARE AVENUE 3RD FLOOR
IRS990/BooksInCareOfDetail/USAddress/CityNm0BUFFALO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd014202
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt03930175
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt03821134
IRS990/CashNonInterestBearingGrp/BOYAmt067391
IRS990/CashNonInterestBearingGrp/EOYAmt095298
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt032621
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt032621
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt00
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt0187422
IRS990/CYInvestmentIncomeAmt076121
IRS990/CYOtherExpensesAmt02768
IRS990/CYOtherRevenueAmt01710
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-144980
IRS990/CYSalariesCompEmpBnftPaidAmt032621
IRS990/CYTotalExpensesAmt0222811
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt077831
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt00
IRS990/DeferredRevenueGrp/EOYAmt00
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0THIS TRUST'S SOLE PURPOSE IS TO PROVIDE FUNDS FOR THE SUPPORT OF THE SYNOD OF REFORMED PRESBYTERIAN CHURCH OF NA
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/EscrowAccountLiabilityGrp/BOYAmt00
IRS990/EscrowAccountLiabilityGrp/EOYAmt00
IRS990/ExpenseAmt0222811
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.0
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0M AND T TRUST COMPANY
IRS990/Form990PartVIISectionAGrp/PersonNm1David Schaefer
IRS990/Form990PartVIISectionAGrp/PersonNm2ANN M DAVIS ESQUIRE
IRS990/Form990PartVIISectionAGrp/PersonNm3KENNETH A SMITH PHD
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt029721
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11300
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1SPECIAL TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SPECIAL TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3SPECIAL TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01980
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt00
IRS990/FundraisingGrossIncomeAmt00
IRS990/GainOrLossGrp/SecuritiesAmt0-15510
IRS990/GamingActivitiesInd0false
IRS990/GamingDirectExpensesAmt00
IRS990/GamingGrossIncomeAmt00
IRS990/GoverningBodyVotingMembersCnt00
IRS990/GrantAmt01874222
IRS990/GrantsPayableGrp/BOYAmt00
IRS990/GrantsPayableGrp/EOYAmt00
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt0187422
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0187422
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt02376000
IRS990/GrossReceiptsAmt02469341
IRS990/GrossSalesOfInventoryAmt00
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt091631
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt091631
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt03862784
IRS990/InvestmentsPubTradedSecGrp/EOYAmt03725836
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0MD
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt02391510
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/ExclusionAmt01710
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt01710
IRS990/MissionDesc0TO PROVIDE FINANCIAL SUPPORT FOR THE SYNOD OF REFORMED PRESBYTIAN CHURCH OF NA
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt03930175
IRS990/NetAssetsOrFundBalancesEOYAmt03821134
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-15510
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-15510
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt035939
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0.
IRS990/OtherExpensesGrp/Desc1.
IRS990/OtherExpensesGrp/Desc2.
IRS990/OtherExpensesGrp/Desc3.
IRS990/OtherExpensesGrp/TotalAmt00
IRS990/OtherExpensesGrp/TotalAmt10
IRS990/OtherExpensesGrp/TotalAmt20
IRS990/OtherExpensesGrp/TotalAmt30
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt01710
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01710
IRS990/OtherRevenueTotalAmt01710
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0M T TRUST COMPANY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0187048
IRS990/PYInvestmentIncomeAmt0483572
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt03223
IRS990/PYOtherRevenueAmt0645
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0259547
IRS990/PYSalariesCompEmpBnftPaidAmt034399
IRS990/PYTotalExpensesAmt0224670
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0484217
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-144980
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt077831
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/AdjustedGrossIncomeGrp/CurrentYearAmt091631
IRS990ScheduleA/AdjustedNetIncomeGrp/AdjustedGrossIncomeGrp/PriorYearAmt096761
IRS990ScheduleA/AdjustedNetIncomeGrp/DepreciationDepletionGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/NetSTCapitalGainAdjNetIncmGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/OtherExpensesGrp/CurrentYearAmt032621
IRS990ScheduleA/AdjustedNetIncomeGrp/OtherExpensesGrp/PriorYearAmt037622
IRS990ScheduleA/AdjustedNetIncomeGrp/OtherGrossIncomeGrp/CurrentYearAmt091631
IRS990ScheduleA/AdjustedNetIncomeGrp/OtherGrossIncomeGrp/PriorYearAmt096761
IRS990ScheduleA/AdjustedNetIncomeGrp/ProductionIncomeGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/RecoveriesPYDistributionsGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/TotalAdjustedNetIncomeGrp/CurrentYearAmt059010
IRS990ScheduleA/AdjustedNetIncomeGrp/TotalAdjustedNetIncomeGrp/PriorYearAmt059139
IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt059139
IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt0144997
IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt0144997
IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt00
IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt050268
IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt0144997
IRS990ScheduleA/DistributionAllocationsGrp/CarryoverPYNotAppliedAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistriAppDistributableAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistribAppUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistributableAsAdjustedAmt0144997
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistrCPYAmt0144997
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYTotalAnnualDistributionsAmt0187422
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionAmt0187422
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovAmt0158145
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr1Amt0187048
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr2Amt0116094
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistriCyovToNextYrAmt0345567
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear1Amt0187422
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear2Amt0158145
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriCYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/TotalExcessDistributionCyovAmt0303142
IRS990ScheduleA/DistributionAllocationsGrp/UnderdistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYAdministrativeExpensePaidAmt00
IRS990ScheduleA/DistributionsGrp/CYDistriAttentiveSuprtOrgAmt00
IRS990ScheduleA/DistributionsGrp/CYDistributableAsAdjustedAmt0144997
IRS990ScheduleA/DistributionsGrp/CYDistributionYrRt00.0
IRS990ScheduleA/DistributionsGrp/CYOtherDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYPaidAccomplishExemptPrpsAmt0187422
IRS990ScheduleA/DistributionsGrp/CYPdInExcessIncomeActivityAmt00
IRS990ScheduleA/DistributionsGrp/CYTotalAnnualDistributionsAmt0187422
IRS990ScheduleA/DistributionsGrp/ExemptUseAssetsAcquisPaidAmt00
IRS990ScheduleA/DistributionsGrp/QualifiedSetAsideAmt00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd0false
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd0true
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd0true
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0The Synod of the Reformed Presbyterian Church of North America the Synod is the supported organization. The trust agreement provides that the Synod shall designate a person to serve as an individual trustee of the MacLaughlin Trust. The Synod appointed John Mitchell to serve as a trustee. He is not a board member or officer, but is very active within the Church. As far as directing the income
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0D2 and D3
IRS990ScheduleA/IRSWrittenDeterminationInd0X
IRS990ScheduleA/MinimumAssetAmountGrp/AcquisitionIndebtednessGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/CurrentYearAmt04147180
IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/PriorYearAmt04205853
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/CurrentYearAmt084527
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/PriorYearAmt0121134
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/CurrentYearAmt04062653
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/PriorYearAmt04084719
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/CurrentYearAmt062208
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/PriorYearAmt063088
IRS990ScheduleA/MinimumAssetAmountGrp/DiscountClaimedAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/CurrentYearAmt04084972
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/PriorYearAmt04142765
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/CurrentYearAmt0142974
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/PriorYearAmt0144997
IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/CurrentYearAmt04147180
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/PriorYearAmt04205853
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/CurrentYearAmt0142974
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/PriorYearAmt0144997
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0946526906
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd08
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0187422
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0SYNOD OF REFORMED PRES CH
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3NonFuncInd0X
IRS990ScheduleA/SupportSumAmt0187422
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO SEPARATE CONFLICT OF INTEREST POLICY. ALL TRUSTEES SERVE IN A FIDUCIARY CAPACITY AND ARE SUBJECT TO COMMON LAW FIDUCIARY DUTY OF IMPARTIALITY. THE TRUST COMPLIES WITH DOCUMENT RETENTION POLICY OF M&T BANK. TRUSTEE COMMISSIONS PAID TO M&T BANK ARE CALCULATED IN ACCORDANCE WITH A PUBLISHED SCHEDULE OF FEES PURSUANT TO STATE LAW.SPECIAL TRUSTEES ARE PAID FOR ACTUAL SERVICES RENDERED AT A RATE COMPARABLE TO OTHER PROFESSIONALS. EXPLANATION FOR FORM 990, PAGE 2, PART III, LINE 4d EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b THE DOCUMENT PROVIDED FOR THE APPOINTMENT OF A CORPORATE TRUSTEE AND 3 INDIVIDUAL SPECIAL TRUSTEES. THE SPECIAL TRUSTEES HAVE THE AUTHORITY TO REMOVE ANY CORPORATE TRUSTEE AND APPOINT A SUCCESSOR. THE FORM 990 IS REVIEWED BY M&T BANK PRIOR TO ITS FILING AND IS AVAILABLE FORREVIEW BY THE SPECIAL TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW THE RETURN IS PROVIDED TO GOVERNING BODY FOR REVIEW UPON REQUEST. EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 9 FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES THE DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FORM 990, PAGE 7, PART VII, SECTION A EXPLANATION FOR FORM 990, PART XI, LINE 9 Year End Statement reports LTCap Gains in 2 areas 25230 Year End Statement reports Accrued Income 9031 Income posted to tax return but not on current statement: 1799 Other Statement vs taxable amount adjustments 122
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI SECTION C - LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,821,134
Liabilities
$0
Net assets
$3,821,134
Revenue
$77,831
Expenses
$222,811
Net income
-$144,980
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.21$0.00$4.21$0.38$0.24$0.14
2024Detailed filing. Detailed filing data is available for this year.$4.07$0.00$4.07$0.54$0.23$0.31
2023Detailed filing. Detailed filing data is available for this year.$3.76$0.00$3.76$0.13$0.22$0.10
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.86$0.00$3.86$0.22$0.23$0.01
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.82$0.00$3.82$0.08$0.22$0.14
2019Summary only. Only limited summary data is available for this year.$3.93$0.00$3.93$0.48$0.22$0.26
2018Summary only. Only limited summary data is available for this year.$3.25$0.00$3.25$0.74$0.22$0.52
2017Summary only. Only limited summary data is available for this year.$2.74$0.00$2.74$0.08$0.22$0.14
2016Summary only. Only limited summary data is available for this year.$2.87$0.00$2.87$0.22$0.21$0.00
2015Summary only. Only limited summary data is available for this year.$2.87$0.00$2.87$0.25$0.21$0.04
2014Summary only. Only limited summary data is available for this year.$2.84$0.00$2.84$0.42$0.20$0.22
2013Summary only. Only limited summary data is available for this year.$2.61$0.00$2.61$0.14$0.22$0.08
2012Summary only. Only limited summary data is available for this year.$2.69$0.00$2.69$0.14$0.15$0.00
2011Summary only. Only limited summary data is available for this year.$2.70$0.00$2.70$0.09$0.21$0.12