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ELIAS & SULTANA FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
ELIAS & SULTANA FOUNDATION (EIN 85-2697541)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-07-27
IRS object ID
202642089349100619
Schema version
2025v4.1
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)
Return2026-07-27T14:43:00-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN752593210PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Sutton Frost Cary LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1200 E Front St Suite 200AddressLine1Txt
CityArlingtonCityNm
State AbbreviationTXStateAbbreviationCd
ZIP76011ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN852697541EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ELIAS & SULTANA FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlELIABusinessNameControlTxt
Phone4109997044PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17125 AMBASSADOR ROAD 100AddressLine1Txt
CityWINDSOR MILLCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21244ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonREBEKA SULTANAPersonNm
Person TitlePresidentPersonTitleTxt
Signature2026-07-27SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonIleana Gamillo EsparzaPreparerPersonNm
PTINP02424259PTIN
Phone8176498083PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$7,701,359FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$194,546InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$194,546InterestOnSavNetInvstIncmAmt
Total Rev And Expnss$194,546TotalRevAndExpnssAmt
Total Net Invst Incm$194,546TotalNetInvstIncmAmt
Other Prof Fees Rev And Expnss$4,724OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$2,362OtherProfFeesNetInvstIncmAmt
Other Prof Fees Dsbrs Chrtbl$2,362OtherProfFeesDsbrsChrtblAmt
Other Expenses Rev And Expnss$37,741OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$35,109OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$2,632OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$42,465TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$37,471TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$4,994TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$273,085ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$273,085ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$315,550TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$37,471TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$278,079TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$121,004ExcessRevenueOverExpensesAmt
Net Investment Income$157,075NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$876,636CashBOYAmt
Cash EOY$379,146CashEOYAmt
Cash EOYFMV$379,146CashEOYFMVAmt
Acct Rcvbl$7,785AcctRcvblAmt
Acct Rcvbl BOY$7,891AcctRcvblBOYAmt
Acct Rcvbl EOY$7,785AcctRcvblEOYAmt
Acct Rcvbl EOYFMV$7,785AcctRcvblEOYFMVAmt
Inventories BOY$4,000InventoriesBOYAmt
US Government Obligations BOY$640,145USGovernmentObligationsBOYAmt
US Government Obligations EOY$563,104USGovernmentObligationsEOYAmt
US Govt Obligations EOYFMV$563,104USGovtObligationsEOYFMVAmt
Corporate Stock BOY$2,369,851CorporateStockBOYAmt
Corporate Stock EOY$3,174,974CorporateStockEOYAmt
Corporate Stock EOYFMV$3,174,974CorporateStockEOYFMVAmt
Corporate Bonds BOY$419,128CorporateBondsBOYAmt
Corporate Bonds EOY$404,346CorporateBondsEOYAmt
Corporate Bonds EOYFMV$404,346CorporateBondsEOYFMVAmt
Other Investments BOY$2,641,199OtherInvestmentsBOYAmt
Other Investments EOY$3,172,004OtherInvestmentsEOYAmt
Other Investments EOYFMV$3,172,004OtherInvestmentsEOYFMVAmt
Total Assets BOY$6,958,850TotalAssetsBOYAmt
Total Assets EOY$7,701,359TotalAssetsEOYAmt
Total Assets EOYFMV$7,701,359TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$6,958,850NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$7,701,359NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$6,958,850TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$7,701,359TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$6,958,850TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$7,701,359TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$6,958,850TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$121,004ExcessRevenueOverExpensesAmt
Other Increases$863,513OtherIncreasesAmt
Subtotal$7,701,359SubtotalAmt
Tot Net Ast Or Fund Balances EOY$7,701,359TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$2,183InvestmentIncomeExciseTaxAmt
Subtotal$2,183SubtotalAmt
Tax Based On Investment Income$2,183TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$1,532EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$1,532TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$77EsPenaltyAmt
Tax Due$728TaxDueAmt
Applied To ES Tax$0AppliedToESTaxAmt

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
Org Report Or Register StateTXOrgReportOrRegisterStateCd
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/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1MOHAMMAD ELIASBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4109997044PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line17125 AMBASSADOR ROAD 100AddressLine1Txt
CityWINDSOR MILLCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21244ZIPCd
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 PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYYes (true)UndistributedIncomePYInd
Undistributed Income PY12024UndistributedIncomePY1Yr
Undistr Incm Sect4942a2 Not AppYes (true)UndistrIncmSect4942a2NotAppInd
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 (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
REBEKA SULTANA
7125 AMBASSADOR ROAD 100WINDSOR MILLMD21244President1.00$0
MOHAMMAD ELIAS
7125 AMBASSADOR ROAD 100WINDSOR MILLMD21244Treasurer1.00$0
DAVID FOLSOM
7125 AMBASSADOR ROAD 100WINDSOR MILLMD21244Director1.00$0
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)
Description1THE FOUNDATION PROVIDES FINANCIAL ASSISTANCE PRIMARILY WITHIN OUR THREE CORE PROGRAMMATIC AREAS (FOOD, SHELTER, EDUCATION) TO HELP CIVIC ORGANIZATIONS WHO PROVIDE THESE SERVICES TO MARGINALIZED PEOPLE IN THEIR DIVERSE COMMUNITIES ON A REGULAR BASIS.Description1Txt
Expenses1$278,079Expenses1Amt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$6,816,765AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$416,516AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$7,785FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$7,241,066TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$7,241,066AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$108,616CashDeemedCharitableAmt
Net Vl Noncharitable Assets$7,132,450NetVlNoncharitableAssetsAmt
Minimum Investment Return$356,623MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$356,623MinimumInvestmentReturnAmt
Tax Based On Investment Income$2,183TaxBasedOnInvestmentIncomeAmt
Total Tax$2,183TotalTaxAmt
Distributable Before Adj$354,440DistributableBeforeAdjAmt
Distributable Before Ded$354,440DistributableBeforeDedAmt
Distributable As Adjusted$354,440DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$278,079ExpensesAndContributionsAmt
Qualifying Distributions$278,079QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$354,440DistributableAsAdjustedAmt
Undistributed Income PY$288,789UndistributedIncomePYAmt
Qualifying Distributions$278,079QualifyingDistributionsAmt
Applied To Year1$278,079AppliedToYear1Amt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Taxable2$10,710Taxable2Amt
Undistributed Income CY$354,440UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerREBEKA SULTANAContributingManagerNm
Contributing ManagerMOHAMMAD ELIASContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (17 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line1RecipientForeignAddress/AddressLine1TxtCityRecipientForeignAddress/CityNmProvince Or StateRecipientForeignAddress/ProvinceOrStateNmCountryRecipientForeignAddress/CountryCdForeign PostalRecipientForeignAddress/ForeignPostalCd
COMMUNITY COMPASSION USA
6420 CRAIGMONT RDGWYNN OAKMD21207NONEPCGENERAL SUPPORT$27,500
DAR-AL TAQWA
10740 CLARKSVILLE PIKEELLICOT CITYMD21042NONEPCGENERAL SUPPORT$12,000
ZAEEM AHMAD
NONEISCHOLARSHIP$4,48127 KINGS COLLEGE CIRCLETORONTOONTARIOCAM5S 1A1
MUSLIM FAMILY CENTER
5796 WATERLOO RDCOLUMBIAMD21045NONEPCGENERAL SUPPORT$3,000
PEABODY HEALTH PHILANTHROPIES
1400 MONTGOMERY STREETSAN FRANCISCOCA94133NONEPCGENERAL SUPPORT$66,904
AMERICAN MUSLIM CENTER
89-14 150TH STREETJAMAICANY11435NONEPCGENERAL SUPPORT$2,000
TRUSTEES OF THE UNIV OF PENN
3451 WALNUT STREETPHILADELPHIAPA19104NONEPCRESEARCH$75,000
JAMAICAN WOMEN OF FLORIDA
PO BOX551677DAVIEFL33355NONEPCGENERAL SUPPORT$2,500
QURAN FOUNDATION
2918 AVENUE H UNIT 5345BROOKLYNNY11210NONEPCRETREAT$15,000
MASJID MISSION CENTER
87-26 175TH STREETJAMAICANY11432NONEPCGENERAL SUPPORT$2,000
KIDS CAN
4768 Q STREETOMAHANE68117NONEPCGENERAL SUPPORT$3,000
ST CLOUD UNIVERSITY FOUNDATION
720 FOURTH AVENUE SOUTHST CLOUDMN56301NONEPCGENERAL SUPPORT$25,000
PORT WASHINGTON MASJID
118 HARBOR ROADPORT WASHINGTONNY11050NONEPCGENERAL SUPPORT$6,000
FIRST FRUITS FARM
20431 MIDDLETOWN RDFREELANDMD21053NONEPCGENERAL SUPPORT$8,500
JINAN KHAN
9238 PIRATES COVECOLUMBUSMD21046NONEISCHOLARSHIP$7,500
SCHOLARSHIP FOR HIGHER EDUCATION
NONEISCHOLARSHIP$1,20035-4244 MOTIJHELLDHAKADHAKABG1000
PROJAHNMO-MHTI
NONEISCHOLARSHIP$11,500FLOOR 7 HOUSE 97AROAD 25 BLOCK ADHAKABANANIBG1213
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$273,085TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$194,546ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$194,546ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$194,546TotalIncomeProducingActyAmt

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

Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule

Investments Corporate Bonds InvestmentsCorporateBondsGrp

FieldValueIRS element (for citing)
BondCORPORATE BONDSBondNm
EOY Book Value$404,346EOYBookValueAmt
EOYFMV$404,346EOYFMVAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockCORPORATE STOCKSStockNm
EOY Book Value$3,174,974EOYBookValueAmt
EOYFMV$3,174,974EOYFMVAmt

Investments Govt Obligations Sch InvestmentsGovtObligationsSch

FieldValueIRS element (for citing)
US Govt Obligations Book Vl EOY$563,104USGovtObligationsBookVlEOYAmt
US Govt Obligations EOYFMV$563,104USGovtObligationsEOYFMVAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (2 entries)

Category Or ItemCategoryOrItemTxtListed At Cost Or FMVListedAtCostOrFMVCdBook ValueBookValueAmtEOYFMVEOYFMVAmt
ALTERNATIVE INVESTMENTSFMV$616,257$616,257
MUTUAL FUNDFMV$2,555,747$2,555,747

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
BANK CHARGES$32,477$32,477
OFFICE EXPENSES$1,200$600$600
OTHER EXPENSES$4,000$2,000$2,000
TAXES & LICENSES$64$32$32

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryPROFESSIONAL FEESCategoryTxt
Amt$4,724Amt
Net Investment Income$2,362NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$2,362DisbursementsCharitablePrpsAmt

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