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GENE E HERCHELROTH MEMORIAL FUND: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
GENE E HERCHELROTH MEMORIAL FUND (EIN 45-6413181)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-05-07
IRS object ID
202501279349101120
Schema version
2024v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-05-07T10:15:19-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN260018697PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BRENNER ACCOUNTING SVCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1432 HELLAM STAddressLine1Txt
CityWRIGHTSVILLECityNm
State AbbreviationPAStateAbbreviationCd
ZIP173681138ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN456413181EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GENE E HERCHELROTH MEMORIAL FUNDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlGENEBusinessNameControlTxt
Phone7174263761PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1286 W MARKET STAddressLine1Txt
CityMARIETTACityNm
State AbbreviationPAStateAbbreviationCd
ZIP17547ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMIRIAM N FLETCHERPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone7174263761PhoneNum
Signature2025-04-24SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonANDREW L SCHNEIDER EAPreparerPersonNm
PTINP00002541PTIN
Phone7172521315PhoneNum
Preparation2025-04-24PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,470,125FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$467InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$467InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$42,531DividendsRevAndExpnssAmt
Dividends Net Invst Incm$42,531DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$50,955NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$239,871GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$2,337CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss$3,585OtherIncomeRevAndExpnssAmt
Other Income Net Invst Incm$1,308OtherIncomeNetInvstIncmAmt
Other Income Adj Net Incm$2,277OtherIncomeAdjNetIncmAmt
Total Rev And Expnss$97,538TotalRevAndExpnssAmt
Total Net Invst Incm$46,643TotalNetInvstIncmAmt
Total Adj Net Incm$2,277TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$3,482AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$3,482AccountingFeesNetInvstIncmAmt
Other Prof Fees Rev And Expnss$217OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$217OtherProfFeesNetInvstIncmAmt
Taxes Rev And Expnss$1,084TaxesRevAndExpnssAmt
Taxes Net Invst Incm$1,084TaxesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$4,783TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$4,783TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$73,485ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$73,485ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$78,268TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$4,783TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$73,485TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$19,270ExcessRevenueOverExpensesAmt
Net Investment Income$41,860NetInvestmentIncomeAmt
Adjusted Net Income$2,277AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$13,814SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$48,332SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$48,332SavAndTempCashInvstEOYFMVAmt
Prepaid Expenses BOY$540PrepaidExpensesBOYAmt
Prepaid Expenses EOY$530PrepaidExpensesEOYAmt
Prepaid Expenses EOYFMV$530PrepaidExpensesEOYFMVAmt
Corporate Stock BOY$1,012,163CorporateStockBOYAmt
Corporate Stock EOY$995,058CorporateStockEOYAmt
Corporate Stock EOYFMV$1,361,993CorporateStockEOYFMVAmt
Corporate Bonds BOY$5,001CorporateBondsBOYAmt
Corporate Bonds EOY$5,000CorporateBondsEOYAmt
Corporate Bonds EOYFMV$4,925CorporateBondsEOYFMVAmt
Other Investments BOY$20,131OtherInvestmentsBOYAmt
Other Investments EOY$18,912OtherInvestmentsEOYAmt
Other Investments EOYFMV$54,345OtherInvestmentsEOYFMVAmt
Total Assets BOY$1,051,649TotalAssetsBOYAmt
Total Assets EOY$1,067,832TotalAssetsEOYAmt
Total Assets EOYFMV$1,470,125TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$540NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$530NoDonorRstrNetAssestsEOYAmt
Donor Rstr Net Assets BOY$1,051,109DonorRstrNetAssetsBOYAmt
Donor Rstr Net Assets EOY$1,067,302DonorRstrNetAssetsEOYAmt
Tot Net Ast Or Fund Balances BOY$1,051,649TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,067,832TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,051,649TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,067,832TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,051,649TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$19,270ExcessRevenueOverExpensesAmt
Other Increases$1,580OtherIncreasesAmt
Subtotal$1,072,499SubtotalAmt
Other Decreases$4,667OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$1,067,832TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

FieldValueIRS element (for citing)
Capital Gain Net Income$2,337CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$582InvestmentIncomeExciseTaxAmt
Subtotal$582SubtotalAmt
Tax Based On Investment Income$582TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$530EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$530TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Tax Due$52TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StatePAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressNONEWebsiteAddressTxt
Individual With BooksMIRIAM N FLETCHERIndividualWithBooksNm
Phone7174263761PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1286 W MARKET STAddressLine1Txt
CityMARIETTACityNm
State AbbreviationPAStateAbbreviationCd
ZIP17547ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonMIRIAM N FLETCHERPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1286 W MARKET STAddressLine1Txt
CityMARIETTACityNm
State AbbreviationPAStateAbbreviationCd
ZIP17547ZIPCd
FieldValueIRS element (for citing)
TitleTRUSTEETitleTxt
Average Hrs Per Wk Devoted To Pos000.00AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
Employee Benefit Program$0EmployeeBenefitProgramAmt
Expense Account Other Allwnc$0ExpenseAccountOtherAllwncAmt
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1THE GENE H. HERCHELROTH MEMORIAL FUND MAKES DISTRIBUTIONS TO ZION EVANGELICAL LUTHERAN CHURCH, LOCATED IN MARIETTA, PENNSYLVANIA, FOR THE BENEFIT OF THE CHURCHDescription1Txt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$1,386,637AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$19,228AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,405,865TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$1,405,865AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$21,088CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,384,777NetVlNoncharitableAssetsAmt
Minimum Investment Return$69,239MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$69,239MinimumInvestmentReturnAmt
Tax Based On Investment Income$582TaxBasedOnInvestmentIncomeAmt
Total Tax$582TotalTaxAmt
Distributable Before Adj$68,657DistributableBeforeAdjAmt
Distributable Before Ded$68,657DistributableBeforeDedAmt
Distributable As Adjusted$68,657DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$73,485ExpensesAndContributionsAmt
Qualifying Distributions$73,485QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$68,657DistributableAsAdjustedAmt
Undistributed Income PY$60,316UndistributedIncomePYAmt
Qualifying Distributions$73,485QualifyingDistributionsAmt
Applied To Year1$60,316AppliedToYear1Amt
Applied To Current Year$13,169AppliedToCurrentYearAmt
Undistributed Income CY$55,488UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1ZION EVANGELICAL LUTHERAN CHURCHBusinessNameLine1Txt

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line11290 RIVER RDAddressLine1Txt
CityMARIETTACityNm
State AbbreviationPAStateAbbreviationCd
ZIP17547ZIPCd
FieldValueIRS element (for citing)
Grant Or Contribution PurposeDONATION TO BENEFIT THE CHURCHGrantOrContributionPurposeTxt
Amt$73,485Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$73,485TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$467RelatedOrExemptFunctionIncmAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$42,531RelatedOrExemptFunctionIncmAmt

Other Investment Income OtherInvestmentIncomeGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$1,308RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$50,955RelatedOrExemptFunctionIncmAmt

Other Revenue Described OtherRevenueDescribedGrp (3 entries)

DescDescExclusionExclusionCdExclusionExclusionAmt
SUBURBAN PROPANE34$285
BEAVER COAL COMPANY LTD34$772
ALLIANCEBERNSTEIN HOLDINGS34$1,220

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$2,277ExclusionAmt
Related Or Exempt Function Incm$95,261RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$97,538TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING EXPENSECategoryTxt
Amt$3,482Amt
Net Investment Income$3,482NetInvestmentIncomeAmt

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp

FieldValueIRS element (for citing)
AssetSTIFEL SUMMARYAssetDesc
Acquired2022-05AcquiredDt
How AcquiredPURCHASEHowAcquiredTxt
Sold2024-12SoldDt
Gross Sales Price$237,534GrossSalesPriceAmt
Basis$188,916BasisAmt
Total Net$48,618TotalNetAmt

Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule

Investments Corporate Bonds InvestmentsCorporateBondsGrp (2 entries)

BondBondNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
INVESTMENTS-CORPORATE BONDS
INVESTMENTS-MUNICIPAL BONDS$5,000$4,925

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (4 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
INVESTMENTS-CORPORATE STOCK$770,927$1,125,608
INVESTMENTS-PREFERRED STOCK$51,051$57,662
INVESTMENTS-UNIT INVESTMENT TRUSTS$65,108$70,809
INVESTMENTS-MUTUAL FUNDS$107,972$107,914

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemINVESTMENTS-PARTNERSHIPS/OTHERCategoryOrItemTxt
Listed At Cost Or FMVAT COSTListedAtCostOrFMVCd
Book Value$18,912BookValueAmt
EOYFMV$54,345EOYFMVAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescK-1 DISTRIBUTIONSDesc
Amt$4,667Amt

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail (4 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmt
ROYALTIES-STIFEL$1,308$1,308
SUBURBAN PROPANE$285$285
BEAVER COAL COMPANY LTD$772$772
ALLIANCEBERNSTEIN HOLDINGS LP$1,220$1,220

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescPREPAID FEDERAL TAXESDesc
Amt$1,580Amt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryINVESTMENT/BROKER FEESCategoryTxt
Amt$217Amt
Net Investment Income$217NetInvestmentIncomeAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (3 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
FOREIGN TAXES PAID$931$931
EXCISE TAX EXPENSE
SEVERANCE TAX$153$153

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