James R Elder Trust 1020000597

Nonprofit profile at a glance

EIN
376038054
IRS 990-EZ coverage
2025–2025
Forms available
Form 990 2024, Form 990-EZ 2025
Location
Champaign, IL, USA
Phone
2173654800
Rating
56
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$159,910
Expenses
$163,969
Assets
$169,444
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

1 person listed

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Trust established under will of James Elder, distributes all income to Cunningham Childrens Home, a charitable organization that benefits needy children.

What it reported doing in 2025

Distribution of net income to Cunningham Childrens Home, a charitable organization and home for needy children in Urbana, IL

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

MIXED - The filed numbers largely add up. Expenses are high relative to revenue and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 74
  • Sustainability: 45
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.9%; rating input score 72
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 1st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -2.5%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 1.03; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 2.2% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: -3.7% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 71.9% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 24/100.
  • High — Growth: Asset growth scored 0/100.