{"success":true,"data":{"_id":316626677,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To support the christian education and missionary work of the covenant first presbyterian church.","primary_activities":"Unrestricted cash grants to covenant first presbyterian church","year":2009,"name":"BIRCHARD HELEN J TRUST FBO COVENANT","phone":"4127622829","type":"990","principal_officer":"SHARON FISHER","year_formation":2000,"state_legal_domicile":"OH","total_volunteers":0,"tax_period_begin":"2009-02-01T00:00:00","tax_period_end":"2010-01-31T00:00:00","address":"C/O PNC BANK 620 LIBERTY AVENUE No, PITTSBURGH, PA, 152222705, USA","city":"PITTSBURGH","state":"PA","country":"USA","zip_code":"152222705"},"Governance":{"501c determination":true,"Number of voting members":1,"Number of independent voting members":1,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":-108447,"Contributions":{"value":0},"Program revenue":{"value":0,"Unrelated business revenue":0},"Investment income":{"value":-109160,"Investment income total":15415,"Net investment gain":-124575},"Other revenues":{"value":713,"Other total":713}},"Expenses":{"value":38400,"Grant expense":{"value":32182,"Grants to domestic orgs":32182},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":5265,"Current officers":5265},"Other expenses":{"value":953,"Accounting":700,"Itemized Expenses":{"value":253,"VARIOUS":253}}},"Assets":{"value":535099,"Savings and temp cash investments":17125,"Investments publicly traded":517974},"Liabilities":{"value":0},"Fund balance":{"value":535099},"Form990Details":{"program_service_accomplishments":[{"description":"UNRESTRICTED CASH GRANTS TO COVENANT FIRST PRESBYTERIAN CHURCH","expense":32182,"grants":32182}],"functional_expense_allocations":{"current_officers_directors":{"management_and_general":5265,"total":5265},"accounting_fees":{"management_and_general":700,"total":700}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_cash":true},"principal_officer_detail":{"person_name":"SHARON FISHER","address_line1":"201 FIFTH STREET","city":"CINCINNATI","state":"OH","zip":"45202"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"4127622829","business_name_line1":"PNC BANK NA","address_line1":"620 LIBERTY AVENUE","city":"PITTSBURGH","state":"PA","zip":"152222705"},"officers_directors_key_employees":[{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":5265,"reportable_comp_from_related_orgs":0,"other_compensation":0,"institutional_trustee":true}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type3_functionally_integrated":true,"certification":true},"supported_organizations":{"total_supported_organizations":1,"sum_of_amounts":32182,"rows":[{"ein":310537111,"organization_type":"1","support_amount":32182,"governing_document_listed":true,"supported_org_notified":true,"us_organized":true,"name":"COVENANT FIRST PREBYTERIAN CHURCH"}]},"supporting_organization_tests":{"contribution_35_controlled_prior_schema":false,"contribution_controller_prior_schema":false,"contribution_related_party_prior_schema":false}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"total_book_value":0},"net_assets_reconciliation":{"total_revenue":-108447,"total_expenses":38400,"excess_or_deficit_for_year":-146847,"excess_or_deficit_per_financial_statements":-146847}},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":32182,"reported_domestic_org_grants_program_services":32182,"total_501c3_and_government_organizations":1,"grants":[{"ein":310537111,"irc_section":"501(C)(3)","cash":32182,"purpose":"TO SUPPORT THE CHRISTIAN EDUCATION AND MISSIONARY WORK OF THE COVENANT FIRST PRESBY CHURCH.","valuation_method":"FMV","address_line1":"717 ELM STREET","city":"CINCINNATI","state":"OH","zip":"45202","name":"COVENANT FIRST PRESBYTERIAN CHURCH","address":"717 ELM STREET, CINCINNATI, OH, 45202"}],"total_domestic_grants":32182,"total_domestic_program_services":32182,"detail_org_grants_total":32182,"detail_domestic_grants_total":32182,"supplemental_information":[{"identifier":"Procedure for Monitoring Grants in the U.S.:","form_and_line_reference":"Part I, Line 2:","explanation":"Schedule I, Part I, Line 2: HELEN J BIRCHARD TRUST IS A TRUST FUND THAT DISBURSES FUNDS ONLY TO QUALIFYING CHARITABLE ORGANIZATIONS AS DIRECTED BY THE TRUST'S GOVERNING INSTRUMENT TO BE USED ONLY IN ACCORDANCE WITH THE GOVERNING INSTRUMENT."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"Schedule I, Part I, Line 2: HELEN J BIRCHARD TRUST IS A TRUST FUND THAT DISBURSES FUNDS ONLY TO QUALIFYING CHARITABLE ORGANIZATIONS AS DIRECTED BY THE TRUST'S GOVERNING INSTRUMENT TO BE USED ONLY IN ACCORDANCE WITH THE GOVERNING INSTRUMENT.","form_and_line_reference":"Part I, Line 2:"}},"source_xml":"201015893493004040_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To support the christian education and missionary work of the covenant first presbyterian church.","primary_activities":"Unrestricted cash grants to covenant first presbyterian church","year":2009,"name":"BIRCHARD HELEN J TRUST FBO COVENANT","phone":"4127622829","type":"990","principal_officer":"SHARON FISHER","year_formation":2000,"state_legal_domicile":"OH","total_volunteers":0,"tax_period_begin":"2009-02-01T00:00:00","tax_period_end":"2010-01-31T00:00:00","address":"C/O PNC BANK 620 LIBERTY AVENUE No, PITTSBURGH, PA, 152222705, USA","city":"PITTSBURGH","state":"PA","country":"USA","zip_code":"152222705"},"Governance":{"501c determination":true,"Number of voting members":1,"Number of independent voting members":1,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":-108447,"Contributions":{"value":0},"Program revenue":{"value":0,"Unrelated business revenue":0},"Investment income":{"value":-109160,"Investment income total":15415,"Net investment gain":-124575},"Other revenues":{"value":713,"Other total":713}},"Expenses":{"value":38400,"Grant expense":{"value":32182,"Grants to domestic orgs":32182},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":5265,"Current officers":5265},"Other expenses":{"value":953,"Accounting":700,"Itemized Expenses":{"value":253,"VARIOUS":253}}},"Assets":{"value":535099,"Savings and temp cash investments":17125,"Investments publicly traded":517974},"Liabilities":{"value":0},"Fund balance":{"value":535099},"Form990Details":{"program_service_accomplishments":[{"description":"UNRESTRICTED CASH GRANTS TO COVENANT FIRST PRESBYTERIAN CHURCH","expense":32182,"grants":32182}],"functional_expense_allocations":{"current_officers_directors":{"management_and_general":5265,"total":5265},"accounting_fees":{"management_and_general":700,"total":700}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_cash":true},"principal_officer_detail":{"person_name":"SHARON FISHER","address_line1":"201 FIFTH STREET","city":"CINCINNATI","state":"OH","zip":"45202"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"4127622829","business_name_line1":"PNC BANK NA","address_line1":"620 LIBERTY AVENUE","city":"PITTSBURGH","state":"PA","zip":"152222705"},"officers_directors_key_employees":[{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":5265,"reportable_comp_from_related_orgs":0,"other_compensation":0,"institutional_trustee":true}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type3_functionally_integrated":true,"certification":true},"supported_organizations":{"total_supported_organizations":1,"sum_of_amounts":32182,"rows":[{"ein":310537111,"organization_type":"1","support_amount":32182,"governing_document_listed":true,"supported_org_notified":true,"us_organized":true,"name":"COVENANT FIRST PREBYTERIAN CHURCH"}]},"supporting_organization_tests":{"contribution_35_controlled_prior_schema":false,"contribution_controller_prior_schema":false,"contribution_related_party_prior_schema":false}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"total_book_value":0},"net_assets_reconciliation":{"total_revenue":-108447,"total_expenses":38400,"excess_or_deficit_for_year":-146847,"excess_or_deficit_per_financial_statements":-146847}},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":32182,"reported_domestic_org_grants_program_services":32182,"total_501c3_and_government_organizations":1,"grants":[{"ein":310537111,"irc_section":"501(C)(3)","cash":32182,"purpose":"TO SUPPORT THE CHRISTIAN EDUCATION AND MISSIONARY WORK OF THE COVENANT FIRST PRESBY CHURCH.","valuation_method":"FMV","address_line1":"717 ELM STREET","city":"CINCINNATI","state":"OH","zip":"45202","name":"COVENANT FIRST PRESBYTERIAN CHURCH","address":"717 ELM STREET, CINCINNATI, OH, 45202"}],"total_domestic_grants":32182,"total_domestic_program_services":32182,"detail_org_grants_total":32182,"detail_domestic_grants_total":32182,"supplemental_information":[{"identifier":"Procedure for Monitoring Grants in the U.S.:","form_and_line_reference":"Part I, Line 2:","explanation":"Schedule I, Part I, Line 2: HELEN J BIRCHARD TRUST IS A TRUST FUND THAT DISBURSES FUNDS ONLY TO QUALIFYING CHARITABLE ORGANIZATIONS AS DIRECTED BY THE TRUST'S GOVERNING INSTRUMENT TO BE USED ONLY IN ACCORDANCE WITH THE GOVERNING INSTRUMENT."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"Schedule I, Part I, Line 2: HELEN J BIRCHARD TRUST IS A TRUST FUND THAT DISBURSES FUNDS ONLY TO QUALIFYING CHARITABLE ORGANIZATIONS AS DIRECTED BY THE TRUST'S GOVERNING INSTRUMENT TO BE USED ONLY IN ACCORDANCE WITH THE GOVERNING INSTRUMENT.","form_and_line_reference":"Part I, Line 2:"}},"Ratings":{"Mission Deployment Rate":{"score":null},"Program Expense Ratio":{"score":null},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":1.0},"Grant Itemization Coverage":{"score":1.0},"Independent Voting Board Pct":{"score":1.0},"Operating Margin":{"score":-1.3540900163213367,"percentile":0.06051407417001252},"Operating Reserve Ratio":{"score":13.934869791666667,"percentile":0.9217443663141576},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.8056604925352309},"Officer Compensation Ratio":{"score":0.137109375,"percentile":0.4191977504236578},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":null},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":null,"weight":5,"atoms":{"Compensation committee":{"value":null},"Independent compensation consultant":{"value":null},"Form 990 of other organizations reviewed":{"value":null},"Written employment contract":{"value":null},"Compensation survey or study":{"value":null},"Board or committee approval":{"value":null}}},"Governance Policy Score":{"score":0.1111111111111111,"weight":5,"atoms":{"Conflict of interest policy":{"value":false},"Whistle blower policy":{"value":false},"Document retention policy":{"value":true},"Compensation process for CEO":{"value":false},"Compensation process for other employees":{"value":false},"Form 990 provided to governing body":{"value":false},"Minutes of governing body":{"value":false},"Audit committee":{"value":false},"Independent audit financial statements":{"value":false}}},"Categories":{"Financial Efficiency":{"score":null,"weight":45},"Transparency & Controls":{"score":1.0,"weight":20},"Accountability":{"score":0.6296296296296297,"weight":14},"Sustainability":{"score":0.4436794653440392,"weight":13},"Growth":{"score":null,"weight":8}},"Overall Score":{"score":0.735801018389092,"percentile":0.4521834583005055}},"source_xml":"201015893493004040_public.xml"},"sector":"Public, Societal Benefit","donation_categories":[],"zakat_policy":null},"error":null}