2025-10-22T17:01:23-05:00 2024-12-31 346565596 ERNST & YOUNG LLP 155 WACKER DR CHICAGO IL 60606 990EZ 2024-01-01 206410844 NOWESTA MEMORIAL ELLIOT GROVE TRUST NOWE 7017953310 2300 SOUTH COLUMBIA ROAD GRAND FORKS ND 58201 ALERUS FINANCIAL TRUSTEE 7017953310 2025-06-11 true false DONNA GIKAS P10451693 3128792850 2025-06-11 2024 2025-03-06 01:10:19Z X X X X 26185 X 4282 21903 17872 4031 8313 2474 2524 500 59 5557 2756 138292 -6 141042 138292 141042 0 0 138292 141042 0 0 138292 141042 X Fund the perpetual care of a grove of trees. A grove of trees was donated to the ND Forest Service by Elsie Elliott in 1988 This trust makes grants to the ND Forest Service for the care of the grove. The ND Forest Service submitts an annual report giving projects 2474 2474 2474 ALERUS FINANCIAL TRUSTEE 1.0 2524 0 0 X false false false false false false false 0 0 0 0 0 false 0 0 false Alerus Finance ELLIOT GROVE TRUST 2300 So Columbia Rd Grand Forks ND 58201 7017953310 false false false false false false false false false false false true X X X 1 ND Forest Service 456002439 6 true 2474 0 1 2474 0 true false false false false false false false false false false false false false false true false true 1437 626 0 3949 4282 5386 4908 0 2553 2583 0 2833 2325 145067 161840 8375 9760 0 153442 171600 0 0 153442 171600 2302 2574 151140 169026 5290 5916 0 5290 5916 2833 2408 5290 5290 0 5290 2474 0 500 0 0 0 2974 2474 5290 0.468 5290 0 0 0 0 0 0 0 0 0 0 0 2974 0 2974 0 0 2316 0 0 0 0 0 0 PART IV SECTION D LINE 2 AND 3 THE SUPPORTED ORGANIZATION MAINTAINS THE PROPERTY LISTED IN THE TRUST DOCUMENTS, WHICH IS FUNDED BY THE SUPPORTING ORGANIZATION. THE SUPPORTED ORGANIZATION CORRESPONDS REGULARLY REGARDING THE MAINTENANCE NEEDED TO BE FUNDED. PART V SECTION D LINE 8 THE SUPPORTED ORGANIZATION IS ATTENTIVE TO THE SUPPORTING ORGANIZATION IN THAT THE SUPPORTING ORGANIZATION DISTRIBUTES 100% OF THE SUPPORTED ORGANIZATIONS EXPENDITURES IN THE PROJECT OUTLINED IN THE TRUST DOCUMENT. THE SUPPORTING ORGANIZATION IS RESPONSIVE TO THE NEEDS OF THE SUPPORTING ORGANIZATION AS THE ANNUAL DISTRIBUTIONS ARE IN EXCESS OF THE REQUIREMENTS SET FORTH IN THE TRUST DOCUMENT, THE PART V SECTION D LINE 8 CONT AVAILABLE FOR SIMILAR PROJECTS OF THE SUPPORTED ORGANIZATION. PART V, SECTION E, LINE 6 THE FAILURE TO DISTRIBUTE WAS DUE TO CLERICAL ERROR AND NOT A RESULT OF WILLFUL NEGLECT. THE ORGANIZATION WILL MEET THE DISTRIBUTION REQUIREMENT WITHIN 180 DAYS OF THE DISCOVERY OF THIS ERROR. Form 990-EZ, Part I, Line 16 Foreign Taxes on Qualified Foreign 39 Foreign Taxes on Nonqualified Forei 20 Form 990-EZ, Part I, Line 20 2023 income received in 2024 82 rounding 17 Form 990-EZ, Part I, Line 20 2024 income received in 2025 77 RETURN OF CAPITAL ADJUSTMENT 28