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GENE E HERCHELROTH MEMORIAL FUND: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
GENE E HERCHELROTH MEMORIAL FUND (EIN 45-6413181)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-06
IRS object ID
202621269349101657
Schema version
2025v4.0
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)
Return2026-05-06T10:50:54-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

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
ZIP17368ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

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
Signature2026-05-05SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonANDREW L SCHNEIDER EAPreparerPersonNm
PTINP00002541PTIN
Phone7172521315PhoneNum
Preparation2026-05-05PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,616,477FMVAssetsEOYAmt
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$624InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$410InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$38,687DividendsRevAndExpnssAmt
Dividends Net Invst Incm$38,687DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$30,024NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$176,399GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$3,212CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss$644OtherIncomeRevAndExpnssAmt
Other Income Net Invst Incm$394OtherIncomeNetInvstIncmAmt
Other Income Adj Net Incm$250OtherIncomeAdjNetIncmAmt
Total Rev And Expnss$69,979TotalRevAndExpnssAmt
Total Net Invst Incm$42,703TotalNetInvstIncmAmt
Total Adj Net Incm$250TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$3,527AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$3,527AccountingFeesNetInvstIncmAmt
Other Prof Fees Rev And Expnss$91OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$91OtherProfFeesNetInvstIncmAmt
Taxes Rev And Expnss$942TaxesRevAndExpnssAmt
Taxes Net Invst Incm$942TaxesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$4,560TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$4,560TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$71,587ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$71,587ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$76,147TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$4,560TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$71,587TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$6,168ExcessRevenueOverExpensesAmt
Net Investment Income$38,143NetInvestmentIncomeAmt
Adjusted Net Income$250AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$48,332SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$33,597SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$33,597SavAndTempCashInvstEOYFMVAmt
Prepaid Expenses BOY$530PrepaidExpensesBOYAmt
Prepaid Expenses EOY$590PrepaidExpensesEOYAmt
Prepaid Expenses EOYFMV$590PrepaidExpensesEOYFMVAmt
Corporate Stock BOY$995,058CorporateStockBOYAmt
Corporate Stock EOY$1,000,663CorporateStockEOYAmt
Corporate Stock EOYFMV$1,526,325CorporateStockEOYFMVAmt
Corporate Bonds BOY$5,000CorporateBondsBOYAmt
Corporate Bonds EOY$10,692CorporateBondsEOYAmt
Corporate Bonds EOYFMV$10,581CorporateBondsEOYFMVAmt
Other Investments BOY$18,912OtherInvestmentsBOYAmt
Other Investments EOY$15,172OtherInvestmentsEOYAmt
Other Investments EOYFMV$45,384OtherInvestmentsEOYFMVAmt
Total Assets BOY$1,067,832TotalAssetsBOYAmt
Total Assets EOY$1,060,714TotalAssetsEOYAmt
Total Assets EOYFMV$1,616,477TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$530NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$590NoDonorRstrNetAssestsEOYAmt
Donor Rstr Net Assets BOY$1,067,302DonorRstrNetAssetsBOYAmt
Donor Rstr Net Assets EOY$1,060,124DonorRstrNetAssetsEOYAmt
Tot Net Ast Or Fund Balances BOY$1,067,832TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,060,714TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,067,832TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,060,714TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,067,832TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$6,168ExcessRevenueOverExpensesAmt
Other Increases$6,776OtherIncreasesAmt
Subtotal$1,068,440SubtotalAmt
Other Decreases$7,726OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$1,060,714TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

FieldValueIRS element (for citing)
Capital Gain Net Income$3,212CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$530InvestmentIncomeExciseTaxAmt
Subtotal$530SubtotalAmt
Tax Based On Investment Income$530TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$590EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$590TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Overpayment$60OverpaymentAmt
Applied To ES Tax$60AppliedToESTaxAmt

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$1,498,183AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$13,826AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,512,009TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$1,512,009AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$22,680CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,489,329NetVlNoncharitableAssetsAmt
Minimum Investment Return$74,466MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$74,466MinimumInvestmentReturnAmt
Tax Based On Investment Income$530TaxBasedOnInvestmentIncomeAmt
Total Tax$530TotalTaxAmt
Distributable Before Adj$73,936DistributableBeforeAdjAmt
Distributable Before Ded$73,936DistributableBeforeDedAmt
Distributable As Adjusted$73,936DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$71,587ExpensesAndContributionsAmt
Qualifying Distributions$71,587QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$73,936DistributableAsAdjustedAmt
Undistributed Income PY$55,488UndistributedIncomePYAmt
Qualifying Distributions$71,587QualifyingDistributionsAmt
Applied To Year1$55,488AppliedToYear1Amt
Applied To Current Year$16,099AppliedToCurrentYearAmt
Undistributed Income CY$57,837UndistributedIncomeCYAmt

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)
Recipient Foundation StatusPCRecipientFoundationStatusCd
Grant Or Contribution PurposeDONATION TO BENEFIT THE CHURCHGrantOrContributionPurposeTxt
Amt$71,587Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$71,587TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion34ExclusionCd
Exclusion$624ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion34ExclusionCd
Exclusion$38,687ExclusionAmt

Other Investment Income OtherInvestmentIncomeGrp

FieldValueIRS element (for citing)
Exclusion34ExclusionCd
Exclusion$394ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion34ExclusionCd
Exclusion$3,212ExclusionAmt
Related Or Exempt Function Incm$26,812RelatedOrExemptFunctionIncmAmt

Other Revenue Described OtherRevenueDescribedGrp (3 entries)

DescDescExclusionExclusionCdExclusionExclusionAmt
SUBURBAN PROPANE34$49
BEAVER COAL COMPANY LTD34-$723
ALLIANCEBERNSTEIN HOLDINGS34$924

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$43,167ExclusionAmt
Related Or Exempt Function Incm$26,812RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$69,979TotalIncomeProducingActyAmt

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$3,527Amt
Net Investment Income$3,527NetInvestmentIncomeAmt

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp (2 entries)

AssetAssetDescAcquiredAcquiredDtHow AcquiredHowAcquiredTxtSoldSoldDtGross Sales PriceGrossSalesPriceAmtBasisBasisAmtTotal NetTotalNetAmt
STIFEL NICOLAUS & CO2025-03PURCHASE2025-07$10,489$3,684$6,805
STIFEL NICOLAUS & CO2022-03PURCHASE2025-07$162,698$142,691$20,007

Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule

Investments Corporate Bonds InvestmentsCorporateBondsGrp (2 entries)

BondBondNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
INVESTMENTS-CORPORATE BONDS
INVESTMENTS-MUNICIPAL BONDS$10,692$10,581

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (4 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
INVESTMENTS-CORPORATE STOCK$788,664$1,301,534
INVESTMENTS-PREFERRED STOCK$57,860$66,534
INVESTMENTS-UNIT INVESTMENT TRUSTS$73,538$76,075
INVESTMENTS-MUTUAL FUNDS$80,601$82,182

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemINVESTMENTS-PARTNERSHIPS/OTHERCategoryOrItemTxt
Listed At Cost Or FMVAT COSTListedAtCostOrFMVCd
Book Value$15,172BookValueAmt
EOYFMV$45,384EOYFMVAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescK-1 DISTRIBUTIONSDesc
Amt$7,726Amt

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail (5 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmt
ALLIANCE BERNSTEIN$21$21
ROYALTIES-STIFEL$373$373
SUBURBAN PROPANE$49$49
BEAVER COAL COMPANY LTD-$723-$723
ALLIANCEBERNSTEIN HOLDINGS LP$924$924

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail (2 entries)

DescDescAmtAmt
PREPAID FEDERAL TAXES$590
FMV INCREASE$6,186

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryINVESTMENT/BROKER FEESCategoryTxt
Amt$91Amt
Net Investment Income$91NetInvestmentIncomeAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (3 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
FOREIGN TAXES PAID$942$942
EXCISE TAX EXPENSE
SEVERANCE TAX

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