Civic Intelligence

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

990 • Fiscal year 2023 • EIN 94-6526906

Oct 01, 2022 to Sep 30, 2023 • Filed on Feb 07, 2024

Organization ProfileN/A
626 Commerce Drive - 3rd FloorAmherst, NY 14228

(410) 244-4630

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

17th percentile

0.00x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

5th percentile

-76%

Higher net margin than 5% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

45th percentile

$36,545

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 29.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

28th percentile

-2.5%

Faster asset growth than 28% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

8th percentile

-42%

Faster revenue growth than 8% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets17th percentile

Assets

Down

$3,761,456

Down $96,130 (-2.5%) from 2022

Net Assets

Down

$3,761,456

Down $96,130 (-2.5%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue17th percentileNet Margin5th percentile

Revenue

Down

$126,071

Down $92,870 (-42%) from 2022

Expenses

Down

$222,150

Down $5,029 (-2.2%) from 2022

Net Income

Down

-$96,079

Down $87,841 (-1066%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth28th 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

2023

Assets$3,761,456
Liabilities$0
Net Assets$3,761,456
Open 2023 Filing

Operations Trend

Revenue Growth8th 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

2023

Revenue$126,071
Expenses$222,150
Net Income-$96,079
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Feb 7, 2024
Return Version
2022v5.0
Gross Receipts
$811,191
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,857,586$3,761,456▼ $96,130
Investments in Publicly Traded Securities$3,731,813$3,695,721▼ $36,092
Savings and Temporary Cash Investments$125,773$65,735▼ $60,038
Total Assets$3,857,586$3,761,456▼ $96,130
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,857,586$3,761,456▼ $96,130
Total Liabilities and Net Assets / Fund Balance$3,857,586$3,761,456▼ $96,130
Compensation and Service Providers
Top Officer Pay45th percentile

Employees

NameTitleBaseTotal
-Trustee$36,545$36,545
David SchaeferSpecial Trustee$1,200$1,200
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
$126,041
Other Revenue
$30
Change in Net Assets
$-96,079
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$180,017
Salaries, Compensation, and Employee Benefits$39,345
Other Expenses$2,788
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$180,017--$180,017
Current Officers, Directors, Trustees, and Key Employees-$39,345-$39,345
All Other Expenses-$2,788-$2,788
Total Functional Expenses$180,017$42,133$0$222,150
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Synod of Reformed Pres Ch of NaPittsburgh, PA--$180,017
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

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 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 authorityto remove any corporate trustee and appoint a successor. The form 990is 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.”

Form 990, Page 6, Part VI, Line 19

“The organization makes the documents available to the public upon request”

Filing and Contact Details

Filer

Filer Name
Cecil Maclaughlin Tchar
EIN
94-6526906
Phone
4102444630
Address
626 COMMERCE DRIVE - 3RD FLOOR, AMHERST, NY 14228

Signing Officer

Name
M T Trust Company
Title
SVP
Phone
4102444630
Signed
2024-02-07
Discuss with paid preparer
Yes

Organization Details

Formed
1980
Legal Domicile
Md
Voting Board Members
0
Independent Board Members
0
Employees
0

Preparer

Firm
Ernst & Young US Llp
Address
2100 E CARY ST SUITE 201, RICHMOND, VA 23223
Preparer
Sandra Murphy
Phone
8043446000
Supplemental Narrative

Additional Explanations

Explanation for Form 990, Part XI, Line 9

“Year End Statement reports Accrued Income 2,308 Income posted to tax return but not on current statement: (4,188) Basis adjustments 1,828”

Raw XML Appendix360 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 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
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES THE DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Year End Statement reports Accrued Income 2,308 Income posted to tax return but not on current statement: (4,188) Basis adjustments 1,828
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ReturnHeader/TaxYr02022

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
$3,761,456
Liabilities
$0
Net assets
$3,761,456
Revenue
$126,071
Expenses
$222,150
Net income
-$96,079
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