BETA

GENE E HERCHELROTH MEMORIAL FUND: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
GENE E HERCHELROTH MEMORIAL FUND (EIN 45-6413181)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-05-11
IRS object ID
202321319349101437
Schema version
2022v5.0
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)
Return2023-05-11T10:33:45-04:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

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 Begin2022-01-01TaxPeriodBeginDt

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
Signature2023-05-09SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMIRIAMPersonFirstNm
Person LastFLETCHERPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonANDREW L SCHNEIDER EAPreparerPersonNm
PTINP00002541PTIN
Phone7172521315PhoneNum
Preparation2023-05-09PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,307,927FMVAssetsEOYAmt
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$377InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$377InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$40,775DividendsRevAndExpnssAmt
Dividends Net Invst Incm$40,775DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss-$4,230NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$82,401GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$185CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss$8,726OtherIncomeRevAndExpnssAmt
Other Income Net Invst Incm$1,904OtherIncomeNetInvstIncmAmt
Other Income Adj Net Incm$6,822OtherIncomeAdjNetIncmAmt
Total Rev And Expnss$45,648TotalRevAndExpnssAmt
Total Net Invst Incm$43,241TotalNetInvstIncmAmt
Total Adj Net Incm$6,822TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$3,250AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$3,250AccountingFeesNetInvstIncmAmt
Other Prof Fees Rev And Expnss$123OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$123OtherProfFeesNetInvstIncmAmt
Taxes Rev And Expnss$1,110TaxesRevAndExpnssAmt
Taxes Net Invst Incm$1,110TaxesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$4,483TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$4,483TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$67,910ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$67,910ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$72,393TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$4,483TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$67,910TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$26,745ExcessRevenueOverExpensesAmt
Net Investment Income$38,758NetInvestmentIncomeAmt
Adjusted Net Income$6,822AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$164,140SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$49,332SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$49,332SavAndTempCashInvstEOYFMVAmt
Prepaid Expenses BOY$560PrepaidExpensesBOYAmt
Prepaid Expenses EOY$480PrepaidExpensesEOYAmt
Prepaid Expenses EOYFMV$480PrepaidExpensesEOYFMVAmt
Corporate Stock BOY$914,462CorporateStockBOYAmt
Corporate Stock EOY$997,398CorporateStockEOYAmt
Corporate Stock EOYFMV$1,203,403CorporateStockEOYFMVAmt
Corporate Bonds BOY$5,004CorporateBondsBOYAmt
Corporate Bonds EOY$5,003CorporateBondsEOYAmt
Corporate Bonds EOYFMV$4,732CorporateBondsEOYFMVAmt
Other Investments BOY$19,020OtherInvestmentsBOYAmt
Other Investments EOY$21,242OtherInvestmentsEOYAmt
Other Investments EOYFMV$49,980OtherInvestmentsEOYFMVAmt
Total Assets BOY$1,103,186TotalAssetsBOYAmt
Total Assets EOY$1,073,455TotalAssetsEOYAmt
Total Assets EOYFMV$1,307,927TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$560NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$480NoDonorRstrNetAssestsEOYAmt
Donor Rstr Net Assets BOY$1,102,626DonorRstrNetAssetsBOYAmt
Donor Rstr Net Assets EOY$1,072,975DonorRstrNetAssetsEOYAmt
Tot Net Ast Or Fund Balances BOY$1,103,186TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,073,455TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,103,186TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,073,455TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,103,186TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$26,745ExcessRevenueOverExpensesAmt
Other Increases$480OtherIncreasesAmt
Subtotal$1,076,921SubtotalAmt
Other Decreases$3,466OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$1,073,455TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

FieldValueIRS element (for citing)
Capital Gain Net Income$185CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$539InvestmentIncomeExciseTaxAmt
Subtotal$539SubtotalAmt
Tax Based On Investment Income$539TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$480EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$480TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Tax Due$59TaxDueAmt

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
Expenses1$67,910Expenses1Amt

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$1,289,691AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$81,999AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,371,690TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$1,371,690AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$20,575CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,351,115NetVlNoncharitableAssetsAmt
Minimum Investment Return$67,556MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$67,556MinimumInvestmentReturnAmt
Tax Based On Investment Income$539TaxBasedOnInvestmentIncomeAmt
Total Tax$539TotalTaxAmt
Distributable Before Adj$67,017DistributableBeforeAdjAmt
Distributable Before Ded$67,017DistributableBeforeDedAmt
Distributable As Adjusted$67,017DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$67,910ExpensesAndContributionsAmt
Qualifying Distributions$67,910QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$67,017DistributableAsAdjustedAmt
Undistributed Income PY$66,694UndistributedIncomePYAmt
Qualifying Distributions$67,910QualifyingDistributionsAmt
Applied To Year1$66,694AppliedToYear1Amt
Applied To Current Year$1,216AppliedToCurrentYearAmt
Undistributed Income CY$65,801UndistributedIncomeCYAmt

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$67,910Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$67,910TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$377RelatedOrExemptFunctionIncmAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$40,775RelatedOrExemptFunctionIncmAmt

Other Investment Income OtherInvestmentIncomeGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$1,904RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm-$4,230RelatedOrExemptFunctionIncmAmt

Other Revenue Described OtherRevenueDescribedGrp (3 entries)

DescDescRelated Or Exempt Function IncmRelatedOrExemptFunctionIncmAmt
SUBURBAN PROPANE$1,428
BEAVER COAL COMPANY LTD$4,825
ALLIANCEBERNSTEIN HOLDINGS$569

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$45,648RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$45,648TotalIncomeProducingActyAmt

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$3,250Amt
Net Investment Income$3,250NetInvestmentIncomeAmt

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp (2 entries)

AssetAssetDescAcquiredAcquiredDtHow AcquiredHowAcquiredTxtSoldSoldDtGross Sales PriceGrossSalesPriceAmtBasisBasisAmtTotal NetTotalNetAmt
STIFEL2022-03PURCHASE2022-06$54,784$67,007-$12,223
STIFEL2020-03PURCHASE2022-06$27,432$19,624$7,808

Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule

Investments Corporate Bonds InvestmentsCorporateBondsGrp (2 entries)

BondBondNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
INVESTMENTS-CORPORATE BONDS
INVESTMENTS-MUNICIPAL BONDS$5,003$4,732

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (4 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
INVESTMENTS-CORPORATE STOCK$901,929$1,114,543
INVESTMENTS-PREFERRED STOCK$34,999$33,186
INVESTMENTS-UNIT INVESTMENT TRUSTS$54,682$50,263
INVESTMENTS-MUTUAL FUNDS$5,788$5,411

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemINVESTMENTS-PARTNERSHIPS/OTHERCategoryOrItemTxt
Listed At Cost Or FMVAT COSTListedAtCostOrFMVCd
Book Value$21,242BookValueAmt
EOYFMV$49,980EOYFMVAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescK-1 DISTRIBUTIONSDesc
Amt$3,466Amt

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail (4 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmt
ROYALTIES-STIFEL$1,904$1,904
SUBURBAN PROPANE$1,428$1,428
BEAVER COAL COMPANY LTD$4,825$4,825
ALLIANCEBERNSTEIN HOLDINGS LP$569$569

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescPREPAID FEDERAL TAXESDesc
Amt$480Amt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryINVESTMENT/BROKER FEESCategoryTxt
Amt$123Amt
Net Investment Income$123NetInvestmentIncomeAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (3 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
FOREIGN TAXES PAID$903$903
EXCISE TAX EXPENSE
SEVERANCE TAX$207$207

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.