2025-12-05T11:01:34-06:00 2025-07-31 346565596 ERNST & YOUNG US LLP 155 N WACKER DRIVE CHICAGO IL 60606 990 2024-08-01 366026856 FIRST PRESBYTERIAN CHURCH OF CHICAGO FIRS 3126306000 PO BOX 803878 CHICAGO IL 60680 THE NORTHERN TRUST COMPANY OFFICER 3126306000 2025-11-13 true true JASON BELOT P00183464 3128792000 2025-11-13 2024 2025-03-06 01:10:19Z SAME AS C ABOVE 457168 false X N/A X 2008 IL TO SUPPORT THE FIRST PRESBYTERIAN CHURCH OF CHICAGO 1 0 0 0 0 0 0 58151 71299 0 58151 71299 70005 68162 0 13130 14036 0 0 3300 2355 86435 84553 -28284 -13254 1084615 1072062 0 0 1084615 1072062 TO SUPPORT THE FIRST PRESBYTERIAN CHURCH OF CHICAGO false false 79579 68162 GRANT PAID TO SUPPORTED ORGANIZATION - FIRST PRESBYTERIAN CHURCH OF CHICAGO 79579 true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false true 0 0 0 false false false false false false false false false true false false false false X 1 0 false false false false false false false true false false false true true true true false true false false false IL X X NORTHERN TRUST COMPANY 3126306000 PO BOX 803878 CHICAGO IL 60680 THE NORTHERN TRUST COMPANY TRUSTEE 40.0 0.0 X 14036 0 0 14036 0 0 false false false 45138 45138 412030 385869 26161 26161 26161 71299 71299 68162 68162 14036 10527 3509 1750 875 875 FOREIGN TAXES 590 590 IL ATTORNEY GENERAL 15 15 84553 79579 4974 0 202344 38741 882271 1033321 1084615 1072062 0 0 X 1084615 1072062 1084615 1072062 1084615 1072062 X -13254 701 X false false false X X 1 FIRST PRESBYTERIAN CHURCH 362167076 1 true 68162 0 1 68162 0 true false false false false false false false false false false true false false false false true false true X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART IV, SECTION D, LINES 2 & 3 LINES 2 & 3 SECTION D OF PART IV OF THIS SCHEDULE A ARE DESIGNED TO ELICIT CONFIRMATION THAT THE SUPPORTING ORGANIZATION SATISFIES THE TWO ELEMENTS OF THE "RESPONSIVENESS TEST," i.e., THAT THE TRUSTEES OF THE SUPPORTING ORGANIZATION AND ITS SUPPORTED CHARITY(IES) HAVE A CLOSE AND CONTINUOUS RELATIONSHIP (TREASURY REGULATION SECTION 1.509(a)-4(i)(3)(iii)), PART IV, SECTION D, LINES 2 & 3, CONT'D AND THAT, AS A RESULT OF THAT RELATIONSHIP, THE SUPPORTED CHARITY(IES)HAVE A SIGNIFICANT VOICE IN THE OPERATION OF THE SUPPORTING ORGANIZATION (TREASURY REGULATION SECTION 1.509(a)-4(i)(3)(iii)). PART IV, SECTION D, LINES 2 & 3, CONT'D WE BELIEVE THIS ORGANIZATION MEETS THE RESPONSIVENESS TEST DESCRIBED UNDER TREASURY REGULATION SECTION 1.509(a)-4(i)(3). THE FIRST PRESBYTERIAN CHURCH OF CHICAGO TRUST IS A SUPPORTING ORGANIZATION DESCRIBED IN IRC SECTION 501(c)(3). IT IS A TRUST AND WAS CREATED IN PART IV, SECTION D, LINES 2 & 3, CONT'D 1908 FOR THE BENEFIT OF THE FIRST PRESBYTERIAN CHURCH OF CHICAGO. ALL OF THE NET INCOME IS DISTRIBUTED TO THE CHARITIES ANNUALLY IN PERPETUITY. THE NORTHERN TRUST COMPANY ("TRUSTEE"), A BANK, IS THE SOLE SUCCESSOR TRUSTEE OF THE TRUST. REPRESENTATIVES OF THE TRUSTEE AND AN OFFICER OF THE CHURCH HAVE PERIODIC CONFERENCE CALLS DURING WHICH THEY DISCUSS THE TRUSTEE'S INVESTMENT PERFORMANCE, POLICIES PART IV, SECTION D, LINES 2 & 3, CONT'D AND OTHER NECESSARY ITEMS. THE OFFICER OF THE CHURCH IS GIVEN THE OPPORTUNITY TO ASK QUESTIONS REGARDING THE INVESTMENTS AND DISTRIBUTIONS. THE TERMS OF THE DISTRIBUTIONS ARE DETERMINED BY THE TRUST DOCUMENT. NORTHERN TRUST PROVIDES THE OFFICER OF THE CHURCH WITH QUARTERLY INVESTMENT STATEMENTS AND THE INFORMATION REQUIRED UNDER TREASURY REGULATION SECTION 1.509(a)-4(i)(2). PART V THE FIRST PRESBYTERIAN CHURCH OF CHICAGO TRUST ("TRUST") FULFILLS THE INTEGRAL PART TEST OF TREASURY REGULATION SECTION 1.509(a)-4(I)(5)(i)(B), WHICH PROVIDES THAT CERTAIN OLD SUPPORTING ORGANIZATIONS THAT MEET THE REQUIREMENTS OF TREASURY REGULATION SECTION 1.509(a)-4(i)(9), ARE NOT REQUIRED TO MEET EITHER THE DISTRIBUTION REQUIREMENT OR THE ATTENTIVENESS REQUIREMENT. THE TRUST PART V CONT'D WAS CREATED AND IRREVOCABLE IN 1908 AND HAS BEEN DEDICATED TO MAKING DISTRIBUTIONS OF ALL OF ITS NET INCOME TO THE FIRST PRESBYTERIAN CHURCH OF CHICAGO A CHARITABLE ORGANIZATION DESCRIBED UNDER 509(a)(1). FOR THIS REASON, THE TRUST PART V CONT'D MEETS THE FIVE REQUIREMENTS OF TREASURY REGULATION SECTION 1.509(a)-4(i)(9): 1. THE TRUST IS WHOLLY CHARITABLE AND BENEFITS ONLY A QUALIFIED CHARITY AND WOULD HAVE QUALIFIED FOR A CHARITABLE DEDUCTION 2. THE TRUST WAS CREATED AND IRREVOCABLE IN 1908, PRIOR TO NOVEMBER 20,1970. 3. THE TRUST MUST DISTRIBUTE ALL NET INCOME TO THE CHARITIES ANNUALLY. PART V CONT'D 4. THE TRUSTEE DOES NOT HAVE DISCRETION TO CHOOSE ANOTHER SUPPORTED CHARITY. THE AMOUNTS DISTRIBUTED TO THE CHARITY ARE FIXED AND NOT SUBJECT TO FIDUCIARY DISCRETION. 5. NORTHERN IS THE SOLE SUCCESSOR TRUSTEE OF THE TRUST AND IS NOT A DISQUALIFIED PERSON WITHIN THE MEANING OF CODE SECTION 4946(a) (OTHER THAN BY VIRTUE OF ITS STATUS AS A TRUSTEE). true FIRST PRESBYTERIAN CHURCH OF CHICAGO 6400 S KIMBARK AVENUE CHICAGO IL 60637 362167076 501(c)(3) 68162 GENERAL SUPPORT EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2 MEETINGS AT LEAST ANNUALLY WITH SUPPORTED ORGANIZATION EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b NOT APPLICABLE FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW A COPY OF FORM 990 IS SENT TO THE TRUSTEE FOR REVIEW AND COMMENTS EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12c ANNUAL ACKNOWLEDGEMENT BY TRUSTEE FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST EXPLANATION FOR FORM 990, PART XI, LINE 9 2023 TRANSACTION POSTED IN 2024 $847 ; 2024 TRANSACTIONS POSTED IN 2025 $(143) ; ROUNDING $(3) FIRST PRESBYTERIAN CHURCH OF CHICAGO 6400 S KIMBARK AVENUE CHICAGO IL 60637 362167076 CHURCH IL 501(c)(3) 1 N/A false false true false false false false false false false false false false false false false false false false false