Liabilities / Assets
89th percentile
Tied with the lowest-debt nonprofits in its peer group.
James R Elder Trust 1020000597
EIN 37-6038054 • 4947(a)1 • Champaign, IL
Profile
Trust established under will of James Elder, distributes all income to Cunningham Childrens Home, a charitable organization that benefits needy children.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
91st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
38th percentile
Higher net margin than 38% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
20th percentile
Faster asset growth than 20% of similar nonprofits.
Revenue Growth
36th percentile
Faster revenue growth than 36% of similar nonprofits.
Balance Sheet
Assets
Down$173,530
Down $25,672 (-13%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Down$173,530
Down $25,672 (-13%) from 2023
Revenue
Down$110,785
Down $27,125 (-20%) from 2023
Expenses
Down$136,513
Down $15,779 (-10%) from 2023
Net Income
Down-$25,728
Down $11,346 (-79%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $173,530
- Liabilities
- $0
- Net assets
- $173,530
- Revenue
- $110,785
- Expenses
- $136,513
- Net income
- -$25,728
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Jun 26, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $162,129
Mission and Program Overview
Mission
Trust established under will of James Elder, distributes all income to Cunningham Childrens Home, a charitable organization that benefits needy children.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $199,202 | $173,530 | ▼ $25,672 |
| Land, Buildings, and Equipment, Net | $176,708 | $169,983 | ▼ $6,725 |
| Cash and Non-Interest-Bearing Accounts | $22,494 | $3,547 | ▼ $18,947 |
| Total Assets | $199,202 | $173,530 | ▼ $25,672 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $199,202 | $173,530 | ▼ $25,672 |
| Total Liabilities and Net Assets / Fund Balance | $199,202 | $173,530 | ▼ $25,672 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $65,854 | $40,021 | - |
| Land | $104,129 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Base | Total |
|---|---|---|---|
| - | Trustee | $423 | $423 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $0
- Investment Income
- $1,310
- Other Revenue
- $109,475
- Change in Net Assets
- $-25,728
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $128,500 |
| Other Expenses | $7,590 |
| Salaries, Compensation, and Employee Benefits | $423 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $128,500 | - | - | $128,500 |
| Depreciation Depletion | - | - | - | $6,725 |
| Fees for Services Accounting | - | $850 | - | $850 |
| Current Officers, Directors, Trustees, and Key Employees | - | $423 | - | $423 |
| All Other Expenses | - | $15 | - | $15 |
| Total Functional Expenses | $128,500 | $1,288 | $0 | $136,513 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| CUNNINGHAM CHILDREN'SHOME | Urbana, IL | 501(c)(3) | TRUST NET INCOME DISTRIBUTION-TO BE USED FOR GENERAL PURPOSES OF CUNNINGHAM CHILDREN'S HOME. | $128,500 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 1A
“Corporate Trustee is responsible for managing the trust assets and making distributions to named charitable beneficiaries. The corporate trustee has numerous officers, but there are no individual members of a governing body.”
Form 990, Page 6, Part VI, Line 2
“Busey Bank is the trustee.”
Explanation for Form 990, Page 6, Part VI, Line 3
“Corporate Trustee and affiliate farm management area provided services”
EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8A
“Actions of the corporate trustee are subject to regular review by oversight committees of trust company; all meetings documented.”
EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8B
“The trust does not have separate committees, but there are committees of the corporate trustee that have supervisory authority over trust activities; documentation is maintained for these.”
Form 990, Page 6, Part VI, Line 11-description of Process for Review
“The Form 990 is prepared by designated officers of the corporate trustee. The completed form 990 is reviewed by other officer(s) prior to filing.”
EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12C
“The corporate trustee has policies and procedures relating to conflicts for all associates and trust accounts. Transactions are monitored by the compliance officer and auditor, regular reports are required to appropriate committees of the corporate trustee. Employees receive training regarding these and other policies and procedures of the corporate trustee, Busey Bank. All Conflicts of interest are required to be reported.”
FORM 990, PAGE 6, PART VI, LINE 15A
“The corporate trustee is compensated. No individuals are compensated by the trust; compensation is in accordance with established fee schedules. The trust has no compensated individual officers. All compensation to the corporate trustee, Busey Bank, is reported to the charitable beneficiary.”
FORM 990, PAGE 6, PART VI, LINE 15B
“The corporate trustee is compensated in accordance with its published fee schedule. No individuals are compensated by the trust.”
Form 990, Page 6, Part VI, Line 19
“Trust documents and financial records are maintained at the offices of the corporate trustee, Busey Bank, 201 W Main St, Urbana, IL 61801, and can be viewed during normal business hours. All documents are provided directly to the charitable beneficiary.”
Form 990, Page 7, Part VII, Section A
“Busey Bank, corporate Trustee, one hour per week”
Filing and Contact Details
Filer
- Filer Name
- James R Elder Trust 1020000597
- EIN
- 37-6038054
- Phone
- 2173654800
- Address
- PO BOX 260, CHAMPAIGN, IL 61824-0260
Signing Officer
- Name
- Busey Bank
- Title
- Trustee
- Phone
- 2173654800
- Signed
- 2025-06-26
Organization Details
- Formed
- 1944
- Legal Domicile
- Il
- Voting Board Members
- 0
- Independent Board Members
- 0
- Employees
- 0
Supplemental Narrative
Additional Explanations
Form 990, Page 12, Part XII, Line 1
“N/A”
EXPLANATION FOR FORM 990, PAGE 12, PART XII, LINE 3B
“N/A”
Explanation for Form 990, Part XI, Line 9
“TRANSACTIONS POSTED FOR PRIOR PERIOD $66.80. Transactions posted after period (9.93)DEMINIMIS ADJUSTMENT DUE TO ROUNDING”
Raw XML Appendix366 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | Trust established under will of James Elder, distributes all income to Cunningham Childrens Home, a charitable organization that benefits needy children. |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 15 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 15 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Busey Bank |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine2Txt | 0 | Trustee |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2173654800 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 201 W Main St |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Urbana |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 61801 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 22494 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 3547 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 423 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 423 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 128500 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1310 |
| IRS990/CYOtherExpensesAmt | 0 | 7590 |
| IRS990/CYOtherRevenueAmt | 0 | 109475 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -25728 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 423 |
| IRS990/CYTotalExpensesAmt | 0 | 136513 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 110785 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 6725 |
| IRS990/Desc | 0 | Distribution of net income to Cunningham Childrens Home, a charitable organization and home for needy children in Urbana, IL |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExcsTaxSect4951Or4952Or4953Ind | 0 | false |
| IRS990/ExpenseAmt | 0 | 128500 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 850 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 850 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 0 | Busey Bank |
| IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 423 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Trustee |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1944 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 0 |
| IRS990/GrantAmt | 0 | 128500 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 128500 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 128500 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 162129 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 160819 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1310 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1310 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 40021 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 176708 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 169983 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 210004 |
| IRS990/LegalDomicileStateCd | 0 | IL |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 51344 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | Trust established under will of James Elder, distributes all income to Cunningham Childrens Home, a charitable organization that benefits needy children. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 199202 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 173530 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 109475 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization4947a1NotPFInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 56 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt | 0 | BUSEY BANK |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 151000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1636 |
| IRS990/PYOtherExpensesAmt | 0 | 845 |
| IRS990/PYOtherRevenueAmt | 0 | 136274 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -14382 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 447 |
| IRS990/PYTotalExpensesAmt | 0 | 152292 |
| IRS990/PYTotalRevenueAmt | 0 | 137910 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -25728 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 109475 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 199202 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 173530 |
| IRS990ScheduleA/AdjustedNetIncomeGrp/AdjustedGrossIncomeGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/AdjustedNetIncomeGrp/DepreciationDepletionGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/AdjustedNetIncomeGrp/NetSTCapitalGainAdjNetIncmGrp/PriorYearAmt | 0 | 0 |
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| IRS990ScheduleA/AdjustedNetIncomeGrp/OtherGrossIncomeGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/AdjustedNetIncomeGrp/ProductionIncomeGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/AdjustedNetIncomeGrp/RecoveriesPYDistributionsGrp/PriorYearAmt | 0 | 0 |
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| IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistriPYAmt | 0 | 0 |
| IRS990ScheduleA/DistributionAllocationsGrp/CYTotalAnnualDistributionsAmt | 0 | 0 |
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| IRS990ScheduleA/DistributionsGrp/CYDistributionYrRt | 0 | 0 |
| IRS990ScheduleA/DistributionsGrp/CYOtherDistributionsAmt | 0 | 0 |
| IRS990ScheduleA/DistributionsGrp/CYPaidAccomplishExemptPrpsAmt | 0 | 0 |
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| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | false |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd | 0 | false |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd | 0 | true |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd | 0 | true |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | The trustee of the charitable trust maintained a close and continuous working relationship with the supported organization, Cunnigham Childrens Home, through attendance at and participation on Committees of the supported organization that provided oversight of the management of the assets held in trust for the benefit of Cunningham Childrens Home. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 1 | This trust was established in 1944. It distributes all income to a ch aritable beneficiary. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | Section D. Line 2 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 1 | Part V Line 1 |
| IRS990ScheduleA/MinimumAssetAmountGrp/AcquisitionIndebtednessGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/PriorYearAmt | 0 | 0 |
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| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | Cunningham Childrens Home |
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| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(c)(3) |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | TRUST NET INCOME DISTRIBUTION-TO BE USED FOR GENERAL PURPOSES OF CUNNINGHAM CHILDREN'S HOME. |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | CUNNINGHAM CHILDREN'SHOME |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 370662521 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 1301 N CUNNINGHAM AVE |
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| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | The trust provides for a distribution of all income to a named charitable organization for its general charitable purposes. Funds are paid by the trustee to or at the direction of the controlling Board of the charitable organization, Cunning ham Childrens Home. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Corporate Trustee is responsible for managing the trust assets and making distributions to named charitable beneficiaries. The corporate trustee has numerous officers, but there are no individual members of a governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Busey Bank is the trustee. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Corporate Trustee and affiliate farm management area provided services |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Actions of the corporate trustee are subject to regular review by oversight committees of trust company; all meetings documented. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The trust does not have separate committees, but there are committees of the corporate trustee that have supervisory authority over trust activities; documentation is maintained for these. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The Form 990 is prepared by designated officers of the corporate trustee. The completed form 990 is reviewed by other officer(s) prior to filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The corporate trustee has policies and procedures relating to conflicts for all associates and trust accounts. Transactions are monitored by the compliance officer and auditor, regular reports are required to appropriate committees of the corporate trustee. Employees receive training regarding these and other policies and procedures of the corporate trustee, Busey Bank. All Conflicts of interest are required to be reported. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | The corporate trustee is compensated. No individuals are compensated by the trust; compensation is in accordance with established fee schedules. The trust has no compensated individual officers. All compensation to the corporate trustee, Busey Bank, is reported to the charitable beneficiary. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | The corporate trustee is compensated in accordance with its published fee schedule. No individuals are compensated by the trust. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Trust documents and financial records are maintained at the offices of the corporate trustee, Busey Bank, 201 W Main St, Urbana, IL 61801, and can be viewed during normal business hours. All documents are provided directly to the charitable beneficiary. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Busey Bank, corporate Trustee, one hour per week |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | TRANSACTIONS POSTED FOR PRIOR PERIOD $66.80. Transactions posted after period (9.93)DEMINIMIS ADJUSTMENT DUE TO ROUNDING |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 1a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PAGE 6, PART VI, LINE 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | FORM 990, PAGE 7, PART VII, SECTION A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | FORM 990, PAGE 12, PART XII, LINE 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | EXPLANATION FOR FORM 990, PAGE 12, PART XII, LINE 3b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | EXPLANATION FOR FORM 990, PART XI, LINE 9 |
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| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BUSEY BANK |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Trustee |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-26 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | JAMES R ELDER TRUST 1020000597 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ELDE |
| ReturnHeader/Filer/EIN | 0 | 376038054 |
| ReturnHeader/Filer/PhoneNum | 0 | 2173654800 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 260 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CHAMPAIGN |
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| ReturnHeader/ReturnTs | 0 | 2025-06-26T17:01:20-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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