Custos Terrae

Unknown exempt organization Silverado, CA EIN 81-4433535
Revenue
$28K
▼ -99%
FY2021 · Pt VIII · Ln 12
Expenses
$39K
▲ +20%
FY2021 · Pt IX · Ln 25
Net assets
$34.7M
FY2021 · Pt X · Ln 32
To programs
40%
FY2021 · Pt IX · col B
Revenue & expenses by yearFY2020–FY2021
Revenue
$28K
FY2021▼ -99%
Expenses
$39K
FY2021▲ +20%

Provides land and buildings for religious retreats, camps, and events.

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Tax-deductible?
No — IRS exemption revoked
On the IRS revocation list. Details →
Can I give now?
No — exemption revoked (2025-05-15)
On the IRS revocation list. Details →
Filing up to date?
No filing since FY2021 — 5 yrs
Foundation funders?
1 funder — Carver Family Future Generation Foundation
$40K in the latest grant year. Details →
Spent on programs?
40% to programs
Form 990 Part IX, latest filing. Details →
Size and trend
<$100K
↓ -99% vs prior year Details →
IRS revoked this organization's tax-exempt status on May 15, 2025

Form 990 for the fiscal year ending December 2021 (IRS tax year 2021).


Provides land and buildings for religious retreats, camps, and events.

Type
Unknown exempt organization · Nonprofit
Location
Silverado, CA
Filings
2 on file (2020–2021)
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Provided by the organization

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Where the money goes · FY2021
Where spending went · Part IX cols B–D
Program services $0.40 Management & general $0.60
Surplus margin
-38%
revenue over expenses, this year▼ -138% vs prior filing year
Program spending
40%
of expenses reach programs▼ -19% vs prior filing year

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Summary of the Filing

Part I · fiscal year 2021 · Form 990
Total assets
$39.8M
FY2021▲ +3%
Total liabilities
$5.1M
FY2021▲ +34%
Revenue less expensesPt I · Ln 19−$11K
Total assetsPt X · Ln 16$39.8M
Program-expense ratioPt IX · col B40%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 45

Identity & Classification

Form 990 Header · IRS Business Master File
Legal name (IRS)Hdr · item CCustos Terrae
EINHdr · item D81-4433535
Principal addressHdr · item CSilverado, CA
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item IRevoked
NTEE classificationIRS BMFNonprofit
Ruling yearIRS BMFpending

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
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Mission & Programs · Part III

Where the work happens

1 program service account for $16K of program spending, described in the organization's own filed words · FY2021.
01

Providing leased premises for religious nonprofit organizations to host religious retreats, camps, worship events and activities.

$16Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants141%$40K
Total revenueLn 12$28K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.40 Management & general $0.60
Program services40%$16K
Management & general60%$23K
Total functional expensesLn 25$39K

Balance Sheet

Part X · end of year
CashLn 1$942K
Total assetsLn 16$39.8M
Total liabilitiesLn 26$5.1M
Total net assetsLn 32$34.7M
Months of cash on handcomputed288.7

Financial Metrics

Form 990 · FY2021 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $942K · Operating expenses/yr $39K
288.7 months
Where the money goes
Program services
Program services $16K · Total expenses $39K
40%
Management & General
Management & general $23K · Total expenses $39K
60%
Fundraising
Fundraising $0 · Total expenses $39K
0%
Cost to raise $1
Fundraising expense (2-yr avg) $0 · Solicited contributions (2-yr avg) $1.7M
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $40K · Total revenue $28K
141%
Government reliance
Government grants — · Total revenue $28K
—
Earned-income share
Program service revenue $0 · Total revenue $28K
0%
Investment reliance
Investment income $0 · Total revenue $28K
0%
Program self-sufficiency
Program service revenue $0 · Total expenses $39K
0%
Growth & trend
Revenue growth (YoY)
This year $28K · Prior year $3.4M
-99%
Net-asset trend (YoY)
End of year $34.7M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $28K · Expenses $39K
-38%
Liabilities-to-Assets
Total liabilities — · Total assets $39.8M
—
Net-asset ratio
Net assets $34.7M · Total assets $39.8M
87%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $39.8M
0%
People & payroll
Highest Reported Total Compensation
Individual Jeffry Rice · Reported title President · Highest reported compensation $0 · Total expenses $39K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $0 · Total expenses $39K
0%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 40%——
Overhead ratio 60%——
Fundraising cost ratio 0%——
Revenue growth -99%——
Investment management fee ratio 0%——
Legal fee ratio 0%——
Accounting fee ratio 0%——
Fundraising fee ratio 0%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2021
Total grants receivedfrom 1 funder$40K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2021 (Latest)$28K revenue · viewing · ⤓ 990 PDF
FY2020$3.4M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2021IRS
Classification, formation year, addressIRS Business Master File
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