Nonprofit · EIN 38-3892886
BEN M ELROD AND BETTY LOU ELROD FAMILY FOUNDATION
Tax-exempt (reinstated) · ARKADELPHIA, AR 71998
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $122,575 | $32,000 | $90,575 | $1,072,447 | $0 | $1,072,447 |
| December 31, 2024 | 990-PF | $82,001 | $10,012 | $71,989 | $981,872 | $0 | $981,872 |
| December 31, 2023 | 990-PF | $19,970 | $20,018 | -$48 | $909,883 | $0 | $909,883 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $28,936
- Interest
- $81,857
- Net gain from sales of assets
- $11,782
Expenses
- Grants and similar amounts paid
- $20,000
- Compensation of officers, directors and key employees
- $10,000
- Salaries, compensation and benefits (total)
- $2,000
- Disbursements for charitable purposes
- $20,000
- Excise tax on investment income
- $1,704
Balance sheet and other
- Total assets, start of year
- $981,872
- Total assets, end of year
- $1,072,447
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,072,447
- Fair market value of assets
- $1,066,868
- Qualifying distributions
- $20,000
- Net investment income
- $122,575
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| IAN R COSH OBU BOX 3790, ARKADELPHIA, AR 71998 | DIRECTOR | 5 | $10,000 |
| CYNTHIA ELROD STROUD OBU BOX 3790, ARKADELPHIA, AR 71998 | PRESIDENT | 1 | $0 |
| WILLIAM BILL ELROD OBU BOX 3790, ARKADELPHIA, AR 71998 | VICE PRESIDE | 1 | $0 |
| JAY STROUD OBU BOX 3790, ARKADELPHIA, AR 71998 | DIRECTOR | 1 | $0 |
| SEARCY ELROD OBU BOX 3790, ARKADELPHIA, AR 71998 | DIRECTOR | 1 | $0 |
990-PF for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| IAN R COSH OBU BOX 3790, ARKADELPHIA, AR 71998 | DIRECTOR | 5 | $10,000 |
| CYNTHIA ELROD STROUD OBU BOX 3790, ARKADELPHIA, AR 71998 | PRESIDENT | 1 | $0 |
| WILLIAM BILL ELROD OBU BOX 3790, ARKADELPHIA, AR 71998 | VICE PRESIDE | 1 | $0 |
| JAY STROUD OBU BOX 3790, ARKADELPHIA, AR 71998 | DIRECTOR | 1 | $0 |
| SEARCY ELROD OBU BOX 3790, ARKADELPHIA, AR 71998 | DIRECTOR | 1 | $0 |
990-PF for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| IAN R COSH OBU BOX 3790, ARKADELPHIA, AR 71998 | DIRECTOR | 5 | $10,000 |
| CYNTHIA ELROD STROUD OBU BOX 3790, ARKADELPHIA, AR 71998 | PRESIDENT | 1 | $0 |
| WILLIAM BILL ELROD OBU BOX 3790, ARKADELPHIA, AR 71998 | VICE PRESIDE | 1 | $0 |
| JAY STROUD OBU BOX 3790, ARKADELPHIA, AR 71998 | DIRECTOR | 1 | $0 |
| SEARCY ELROD OBU BOX 3790, ARKADELPHIA, AR 71998 | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- OBU BOX 3790, ARKADELPHIA, AR 71998-0001
- In care of
- % IAN R COSH
- Signed the 990-PF
- IAN R COSH, DIRECTOR
- Phone
- (870) 245-5320
- Return prepared by
- J ERIC DAVIS CPA PLLC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 38-3892886
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2013
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $1,072,447
- Income (IRS master file)
- $662,507
Revocation and reinstatement
- Exemption revoked
- May 15, 2012
- Posted by the IRS
- May 13, 2013
- Reinstated
- Effective January 15, 2013
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $122,575 | $32,000 | $1,072,447 | IRS |
| 990-PF | December 2024 | $82,001 | $10,012 | $981,872 | IRS |
| 990-PF | December 2023 | $19,970 | $20,018 | $909,883 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-3892886).
Questions about BEN M ELROD AND BETTY LOU ELROD FAMILY FOUNDATION
- What is the EIN of BEN M ELROD AND BETTY LOU ELROD FAMILY FOUNDATION?
- The employer identification number (EIN) of BEN M ELROD AND BETTY LOU ELROD FAMILY FOUNDATION is 38-3892886.
- Is BEN M ELROD AND BETTY LOU ELROD FAMILY FOUNDATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2012 and reinstated it effective January 15, 2013.
- Are donations to BEN M ELROD AND BETTY LOU ELROD FAMILY FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does BEN M ELROD AND BETTY LOU ELROD FAMILY FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of BEN M ELROD AND BETTY LOU ELROD FAMILY FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BEN M ELROD AND BETTY LOU ELROD FAMILY FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of BEN M ELROD AND BETTY LOU ELROD FAMILY FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $10,000 (IAN R COSH, DIRECTOR).
- How much revenue does BEN M ELROD AND BETTY LOU ELROD FAMILY FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $122,575, expenses of $32,000 and total assets of $1,072,447 at year end.
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