STRATEGY STUDIO / PUBLIC DATA EXPLORER

ELIZABETH CUSTER AND WILLIAM CUSTER FOUNDATION INC: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
ELIZABETH CUSTER AND WILLIAM CUSTER FOUNDATION INC (EIN 20-1117683)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-07-23
IRS object ID
202542049349100304
Schema version
2024v5.0
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)
Return2025-07-23T11:34:10-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN311425630PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1THOMAS R DAYE & ASSOC CPAS INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11105 SCHROCK RD STE 230AddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43229ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN201117683EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ELIZABETH CUSTER ANDBusinessNameLine1Txt
Business Name Line2WILLIAM CUSTER FOUNDATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlELIZBusinessNameControlTxt
Phone6148888699PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11105 SCHROCK ROAD SUITE 230AddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43229ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWILLIAM M CUSTERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6148559980PhoneNum
Signature2025-07-17SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTHOMAS R DAYEPreparerPersonNm
PTINP00054489PTIN
Phone6148888699PhoneNum
Preparation2025-07-23PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$87,072FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Other Income Rev And Expnss$8,602OtherIncomeRevAndExpnssAmt
Other Income Net Invst Incm$8,602OtherIncomeNetInvstIncmAmt
Other Income Adj Net Incm$8,602OtherIncomeAdjNetIncmAmt
Total Rev And Expnss$8,602TotalRevAndExpnssAmt
Total Net Invst Incm$8,602TotalNetInvstIncmAmt
Total Adj Net Incm$8,602TotalAdjNetIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$9,000CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$7,200CompOfcrDirTrstNetInvstIncmAmt
Accounting Fees Rev And Expnss$4,245AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$4,245AccountingFeesNetInvstIncmAmt
Interest Rev And Expnss$6,559InterestRevAndExpnssAmt
Interest Net Invst Incm$6,559InterestNetInvstIncmAmt
Taxes Rev And Expnss$100TaxesRevAndExpnssAmt
Taxes Net Invst Incm$100TaxesNetInvstIncmAmt
Occupancy Rev And Expnss$4,000OccupancyRevAndExpnssAmt
Occupancy Net Invst Incm$3,200OccupancyNetInvstIncmAmt
Other Expenses Rev And Expnss$1,052OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$1,052OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$24,956TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$22,356TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$0ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$0ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$24,956TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$22,356TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$0TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$16,354ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$8,602AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$31,915SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$3,518SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$3,518SavAndTempCashInvstEOYFMVAmt
Acct Rcvbl$24,300AcctRcvblAmt
Acct Rcvbl BOY$13,800AcctRcvblBOYAmt
Acct Rcvbl EOY$24,300AcctRcvblEOYAmt
Acct Rcvbl EOYFMV$24,300AcctRcvblEOYFMVAmt
Other Investments BOY$59,254OtherInvestmentsBOYAmt
Other Investments EOY$59,254OtherInvestmentsEOYAmt
Other Investments EOYFMV$59,254OtherInvestmentsEOYFMVAmt
Total Assets BOY$104,969TotalAssetsBOYAmt
Total Assets EOY$87,072TotalAssetsEOYAmt
Total Assets EOYFMV$87,072TotalAssetsEOYFMVAmt
Other Liabilities BOY$63,433OtherLiabilitiesBOYAmt
Other Liabilities EOY$61,890OtherLiabilitiesEOYAmt
Total Liabilities BOY$63,433TotalLiabilitiesBOYAmt
Total Liabilities EOY$61,890TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$41,536NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$25,182NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$41,536TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$25,182TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$104,969TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$87,072TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$41,536TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$16,354ExcessRevenueOverExpensesAmt
Subtotal$25,182SubtotalAmt
Tot Net Ast Or Fund Balances EOY$25,182TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt

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
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 AddressN/A - NONEWebsiteAddressTxt
Individual With BooksWILLIAM M CUSTERIndividualWithBooksNm
Phone6148888699PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11105 SCHROCK ROAD SUITE 230AddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43229ZIPCd
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 PrsnYes (true)PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
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)
PersonWILLIAM M CUSTERPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11105 SCHROCK ROAD SUITE 230AddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43229ZIPCd
FieldValueIRS element (for citing)
TitlePRESIDENTTitleTxt
Average Hrs Per Wk Devoted To Pos5.00AverageHrsPerWkDevotedToPosRt
Compensation$9,000CompensationAmt
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)
Description1STUDY, REVIEW, AND ANALYSIS OF POTENTIAL DONEES BASED ON: THEIR BENEFIT TO SOCIETY AS A WHOLE, THEIR INCREASE TO THE HEALTH AND WELL-BEING OF MANKIND, AND THEIR SUPPORT OF RELIGIOUS AND SOCIAL CAUSES.Description1Txt
Description2DISCUSSIONS ABOUT THE FOUNDATION'S INVESTMENT PORTFOLIO AND THE OVERALL INVESTMENT PHILOSOPHY AND DIRECTION.Description2Txt

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$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$16,524AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$59,254FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$75,778TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$75,778AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$1,137CashDeemedCharitableAmt
Net Vl Noncharitable Assets$74,641NetVlNoncharitableAssetsAmt
Minimum Investment Return$3,732MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$3,732MinimumInvestmentReturnAmt
Distributable Before Adj$3,732DistributableBeforeAdjAmt
Distributable Before Ded$3,732DistributableBeforeDedAmt
Distributable As Adjusted$3,732DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$0ExpensesAndContributionsAmt
Qualifying Distributions$0QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$3,732DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$14,957ExcessDistributionCyovYr5Amt
Total Excess Distribution Cyov$14,957TotalExcessDistributionCyovAmt
Excess Distri Cyov App CY Corpus$3,732ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$3,732ExcessDistributionCyovAppCYAmt
Total Corpus$11,225TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$11,225ExcessDistriCyovFromYr5Amt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonWILLIAM CUSTERRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line11105 SCHROCK ROADAddressLine1Txt
Address Line2SUITE 230AddressLine2Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43229ZIPCd
FieldValueIRS element (for citing)
Recipient Phone6148888699RecipientPhoneNum
Recipient Email AddressTOM@DAYECPA.COMRecipientEmailAddressTxt
Form And Info And MaterialsANY FORM.FormAndInfoAndMaterialsTxt
Submission DeadlinesNO DEADLINES.SubmissionDeadlinesTxt
Restrictions On AwardsNO RESTRICTIONS.RestrictionsOnAwardsTxt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Other Investment Income OtherInvestmentIncomeGrp

FieldValueIRS element (for citing)
Exclusion15ExclusionCd
Exclusion$7,111ExclusionAmt

Other Revenue Described OtherRevenueDescribedGrp

FieldValueIRS element (for citing)
DescDAVID R. HILL, INC.Desc
Exclusion15ExclusionCd
Exclusion$1,491ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$8,602ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$8,602TotalIncomeProducingActyAmt

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)
CategoryTHOMAS R. DAYE & ASSOCIATES, CPACategoryTxt
Amt$4,245Amt
Net Investment Income$4,245NetInvestmentIncomeAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemFOUR SPRINGS CAPITAL TRUST SER A PFDCategoryOrItemTxt
Listed At Cost Or FMVAT COSTListedAtCostOrFMVCd
Book Value$59,254BookValueAmt
EOYFMV$59,254EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmt
EXPENSES
OIL WELL EXPENSE$1,052$1,052

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmt
OIL & GAS ROYALTIES-DAVID HIL$7,111$7,111$7,111
DAVID R. HILL, INC.$1,491$1,491$1,491

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

FieldValueIRS element (for citing)
DescECONOMIC INJURY DISASTER LOANDesc
BOY Book Value$63,433BOYBookValueAmt
EOY Book Value$61,890EOYBookValueAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategorySTATE TAXCategoryTxt
Amt$100Amt
Net Investment Income$100NetInvestmentIncomeAmt