2024-05-09T16:01:15-05:00 2023-12-31 346565596 ERNST & YOUNG US LLP 2100 E CARY ST SUITE 201 RICHMOND VA 23223 990 2023-01-01 516014955 TR UA FIRST CENTRAL PRESBYTERIAN CHURCH FIRS 3026511942 1100 NORTH MARKET STREET WILMINGTON DE 198900001 WILMINGTON TRUST SVP 3026511942 2024-05-07 true BRENT HEINTZELMAN true SANDRA MURPHY P01252209 8043446000 2024-05-07 2023 2023-04-26 12:10:37Z 581953 false X NA X 1917 DE GENERAL SUPPORT OF FIRST AND CENTRAL PRESBYTERIAN CHURCH (WILMINGTON, DE) 1 1 0 0 0 0 0 146044 115629 0 146044 115629 123548 120940 0 39320 37770 0 0 2910 800 165778 159510 -19734 -43881 2503774 2456386 0 0 2503774 2456386 X GENERAL SUPPORT OF FIRST AND CENTRAL PRESBYTERIAN CHURCH (WILMINGTON, DE) false false 159511 120940 115629 GENERAL SUPPORT OF FIRST AND CENTRAL PRESBYTERIAN CHURCH 159511 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 false true 0 0 0 false false false false false false false false false false false false false X 1 1 false false false false false false false true true false false true true true true true true false true false DE X X WILMINGTON TRUST COMPANY 3026511942 1100 N MARKET ST DE3-C070 WILMINGTON DE 198900001 WILMINGTON TRUST COMPANY TRUSTEE 1.0 X 37771 0 0 Tom S Co-trustee X 0 0 0 37771 0 0 false false false 67427 67427 514526 466324 48202 48202 115629 67427 120940 120940 37770 22662 15108 800 800 159510 143602 15908 0 68840 -6316 64142 1602 2433332 2398560 2503774 2456386 0 0 X 2503774 2398563 57823 2503774 2456386 2503774 2456386 X -43881 -3507 X false false false X X 1 FIRST AND CENTRAL PRESBYT 516010775 1 true 120940 0 1 120940 0 true false false false false false false false false false false false false false false true true false 0 0 59084 67427 59084 67427 0 29490 17558 0 29594 49869 2770179 2847923 118496 40451 0 2888675 2888374 0 0 2888675 2888374 43330 43326 2845345 2845048 99587 99577 0 99587 99577 29594 25155 99587 99587 0 99587 120940 0 0 0 0 0 120940 0 99587 0 99587 0 0 0 0 70559 123548 194107 0 99587 0 94520 120940 0 120940 0 0 215460 0 0 0 94520 120940 true FIRST AND CENTRAL PRESBYTERIAN CHURCH 1101 NORTH MARKET STREET WILMINGTON DE 19801 516010775 501 (C)(3) 120940 PART II, LINE 1, COLUMN (H) NAME OF ORGANIZATION OR GOVERNMENT- FIRST AND CENTRAL PRESBYTERIAN CHURCH (H) PURPOSE OF GRANT OR ASSISTANCE- SUCH PIOUS USES FOREVER BY FIRST AND CENTRAL PRESBYTERIAN CHURCH AS THE TRUSTEES AND THEIR SUCCESSORS, OR A MAJORITY OF THEM, SHALL AT ANY TIME SEE MOST FITTING AND CONVENIENT, AND TO ANY OTHER USE, INTENT OR PURPOSE WHATSOEVER. EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2 NA FORM 990, PART III, LINE 1 DESCRIPTION OF ORGANIZATION MISSION, SEE MOST FITTING AND CONVENIENT AND TO ANY OTHER USE, INTENT OR PURPOSE WHATSOEVER PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE TRUSTEE'S TAX DEPARTMENT AFTER CONSULTATION WITH THE TRUST OFFICER PART VI, SECTION B, LINE 12C THIS ORGANIZATION IS A TRUST HAVING AS ITS TRUSTEE WILMINGTON TRUST COMPANY (WTC). WTC IS A WHOLLY-OWNED SUBSIDIARY OF M&T BANK CORPORATION (M&T). M&T HAS A WRITTEN CODE OF BUSINESS CONDUCT AND ETHICS TO WHICH ALL EMPLOYEES ARE SUBJECT. WTC PERSONNEL ARE SUBJECT TO THAT POLICY AS WELL AS A SEPARATE WTC CONFLICTS OF INTEREST POLICY. ALL WTC PERSONNEL ARE REQUIRED TO TAKE AND SIGN OFF ON COMPLETION OF AN ONLINE COURSE ON THE M&T CODE OF BUSINESS CONDUCT T VI, SECTION B, LINE 15B WILMINGTON TRUST COMPANY AS TRUSTEE RECEIVES TRUSTEE FEES DETERMINED BY THE GOVERNING INSTRUMENT AND-OR STATE LAW PART VI, SECTION C, LINE 19 WILMINGTON TRUST COMPANY (WTC) ACTS AS TRUSTEE IN EXECUTING THESE DUTIES. WTC IS A WHOLLY-OWNED SUBSIDIARY OF M&T BANK CORPORATION (M&T), AND CONFLICTS OF M&T OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE DISCLOSED IN THE ANNUAL REPORT SENT TO ALL SHAREHOLDERS AND MADE AVAILABLE ON THE M&T WEBSITE. M&T HAS A WRITTEN CODE OF BUSINESS CONDUCT AND ETHICS THAT IS ALSO AVAILABLE ON ITS WEBSITE AT THE INVESTOR RELATIONS LINK. FINANCIAL STATEMENTS, PER SE, ARE NOT FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW THE FORM 990 IS PREPARED BY THE TRUSTEE'S TAX DEPARTMENT AFTER CONSULTATION WITH THE TRUST OFFICER. EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12c THIS ORGANIZATION IS A TRUST HAVING AS ITS TRUSTEE WILMINGTON TRUSTCOMPANY (WTC). WTC IS A WHOLLY-OWNED SUBSIDIARY OF M&T BANK CORPORATION (M&T). M&T HAS A WRITTEN CODE OF BUSINESS CONDUCT ANDETHICS TO WHICH ALL EMPLOYEES ARE SUBJECT. WTC PERSONNEL ARE SUBJECT TO THAT POLICY AS WELL AS A SEPERATE WTC CONFLICTS OF INTEREST POLICY.ALL WTC PERSONNEL ARE REQUIRED TO TAKE AND SIGN OFF ON COMPLETION OFAN ONLINE COURSE ON THE M&T CODE OF BUSINESS CONDUCT AND ETHICSANNUALLY. FORM 990, PAGE 6, PART VI, LINE 15b WILMINGTON TRUST COMPANY AS TRUSTEE RECEIVES TRUSTEE FEES DETERMINED BY THE GOVERNING INSTRUMENT AND/OR STATE LAW. FORM 990, PAGE 6, PART VI, LINE 19 WILMINGTON TRUST COMPANY (WTC) ACTS AS TRUSTEE IN EXECUTING THESEDUTIES. WTC IS A WHOLLY-OWNED SUBSIDIARY OF M&T BANK CORPORATION(M&T), AND CONFLICTS OF M&T OFFICERS, DIRECTORS AND KEY EMPLOYEES AREDISCLOSED IN THE ANNUAL REPORT SENT TO ALL SHAREHOLDERS AND MADE AVAILABLE ON THE M&T WEBSITE. M&T HAS A WRITTEN CODE OF BUSINESSCONDUCT AND ETHICS THAT IS ALSO AVAILABLE ON ITS WEBSITE AT THEINVESTOR RELATIONS LINK. FINANCIAL STATEMENTS, PER SE, ARE NOT DRAFTED FOR THE ORGANIZATION, BUT THE 990 ITSELF CONVEYS THATINFORMATION AND IS WIDELY DISSEMINATED ON THE WORLD WIDE WEB. THE GOVERNING DOCUMENT OF THE ORGANIZATION IS AVAILABLE UPON REQUEST. FORM 990, PAGE 7, PART VII, SECTION A 1 EXPLANATION FOR FORM 990, PART XI, LINE 9 2023 TRANSACTION POSTED IN 2024 ($2,110), 2022 TRANSACTION POSTED IN 2023 $1774.77, COST BASIS ADJUSTMENT ($3,183.93), ROUNDING $13. FIRST AND CENTRAL PRESBYTERIAN CHURCH 1101 NORTH MARKET STREET WILMINGTON DE 19801 516010775 501(C)(3) Line 1 N/A false false true false false false false false false false false false false false false false false false false false FIRST AND CENTRAL PRESBYTERIAN CHURCH b 120940 CASH PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS NAME, ADDRESS, AND EIN OF RELATED ORGANIZATION- FIRST AND CENTRAL PRESBYTERIAN CHURCH, EIN- 51-6010775, 1101 NORTH MARKET STREET, WILMINGTON, DE 19801, PRIMARY ACTIVITY- RELIGIOUS ACTIVITY, DIRECT CONTROLLING ENTITY