Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation

Transcription

1 /17/ AM Form 99 0-PF Dprtmnt of th Trsury For lnr yr 2004, or tx yr ginnin Rturn of Privt Fountion or Stion 4947()(1) Nonxmpt Chritl Trust Trt s Privt Fountion Not, Th orgniztion my l to stisfy stt n ning G Chk ll tht pply Initil rturn Finl rturn 1 1 Amn rturn Arss hng 1 Nm hn Nm of orgniztion Us th A IRS Employr intifition numr ll LESTER FOUNDATION B Tlphon numr (s pg 10 of th Othrwis, instrutions) Numr n strt (or P 0 ox numr if mil is not livr to strt rss) Room/suit rint p C If or typ. xmption pplition is pning, hk hr 3601 BIG BEAR LAKE COURT D 1 Forign orgniztions hk hr S Spifi City or town, stt, n ZIP o Instrutions 2 Forign orgniztions mting th. ARLINGTON TX % tst, hk hr n tth omputtion H Chk typ of orgniztion X Stion 501 ()(3) xmpt privt fountion E If privt fountion sttus ws trmint Stion 4947()(1) nonxmpt hritl trust Othr txl pnvt fountion unr stion 507()(1)(A), hk hr I Fir mrkt vlu of ll ssts t n J Aounting mtho X Csh 11 Arul F If th fountion is in 60-month trmintion of yr (from Prt II, ol (), Othr (spify) unr stion 507()(1)(B), hk hr lin 16) $ (Prt I, olumn () must on sh sis Prt I Anlysis of Rvnu n Expnss (Th () Rvnu n () Disursmnts totl of mounts in olumns (), (), xpnss pr & () my not () nssril Nt invstmnt () Ajust nt for hritl ooks inom inom purposs qul th mounts in olumn () (s pg 11 of th instr (sh sis only) 1 Contriutions, gifts grnts, t, riv (tth shul) 8 4, Chk if th fountion is not rquir to tth Sh B 3 Intrst on svings n tmporry sh invstmnts Divins n intrst from suritis Gross rnts R (Nt rntl inom or (loss ) 6 Nt gin /(loss) from sl of ssts not on In 10 v Gross sls pri for ll ssts on lin 6 n 7 Cpitl gin nt inom (from Prt IV, lin 2) 0 8 Nt short-trm pitl gin 0 9 Inom moifitions 10 Gross sls lss rturns n llowns Lss Cost of goos sol R Gross profit or (loss) (tth shul) 11 Othr inom (tth shul) 12 Totl. A lins 1 through 11 85, Compnstion of offirs, irtors, trusts, t C=fn 14 Othr mploy slris n wgs 15 Pnsion plns, mploy nfits 16 Lgl fs (tth shul) ps A ounting fs (tth shul) Stmt it Othr profssionl fs (lt shul) r r 17 Intrst -T r y ` '_f,, /. -- t t 18 Txs (tt s u ) (s.pg 14of_ th mstr ) I i 19 Dprttl n( tt shul) & pltion J r; n v 20 Oupn~ o ~ g 21 Trvl, o frns, n mtings o E 22 Printing i pulitions n x 23 Othr xps (ft ssfr `' f S milt Totl oprting n ministrtiv xpnss. n A lins 13 through s 25 Contriutions, gifts, grnts pi 2, 047 2, 047 s 26 Totl xpnss n isursmnts A lins 24 n 25 2, , Sutrt lin 26 from lin 12 Exss of rvnu ovr xpnss n isursmnt 82, 506 Nt invstmnt inom (if ngtiv, ntr -0-) 537 Ajust nt inom (if ngtiv, ntr -0-) For Privy At n Pprwork Rution At Noti, s th instrutions Form 990 -PF (2004) ~0

2 hg!1 AKA Form 990-P(2004) JESTER FOUNDATION Pg 2 Prt It Bln Shts Atth shuls n mounts in th sription olumn Bginning of yr Enof yr s hou l for n-o f-yr mounts only (S instrutions () Book Vlu () Book Vlu () Fir Mrkt Vlu I Csh-non-intrst-ring 2 Svings n tmporry sh invstmnts ,225 3 Aounts rivl Lss llown for outful ounts 4 Plgs rivl Lss llown for outful ounts 5 Grnts rivl 6 Rivls u from offirs, irtors, trusts, n othr isqulifi prsons (tth shul) (s pg 15 of th instrutions) A 7 Othr nots n lons rivl s Lss llown for outful ounts S 8 Invntoris for sl or us t 9 Prpi xpnss n frr hrgs s 10 Invstmnts-U S n stt govrnmnt oligtions (tth shul) Invstmnts-orport stok (tth shul) :1 Invstmnts-orport ons (tth shul) 11 Invstmnts-ln, uilings, n quipmnt si* Lss umult prition 12 Invstmnts-mortgg lons 13 Invstmnts-othr (tth shul) 14 Ln, uilings, n quipmnt sis Lss umult prition 15 Othr ssts (sri 16 Totl ssts (to omplt y ll filrs-s pg 16 of th instrutions Also, s pg 1, itm I 7,703 89,505 0 L 17 Aounts pyl n ru xpnss 18 Grnts pyl 19 Dfrr rvnu 20 Lons from offirs, irtors, trusts, n othr isqulifi prsons 21 Mortggs n othr nots pyl (tt shul) t 22 Othr liilitis (sri s 23 Totl liilitis ( lins 17 through 22) 0 0 N Orgniztions tht follow SFAS 117, hk hr t n omplt lins 24 through 26 n lins 30 n 31. A 24 Unrstrit s 25 Tmporrily rstrit t 26 Prmnntly rstrit s Orgniztions tht o not follow SFAS 117, hk hr D r n omplt lins 27 through 31. F 27 Cpitl stok, trust prinipl, or urrnt funs u n 28 Pi-in or pitl surplus, or ln, lg, n quipmnt fun 29 Rtin rnings, umult inom, nowmnt, or othr funs 7, , B 30 Totl nt ssts or fun lns (s pg 17 of th instrutions) 7,703 89,505 in 31 Totl liilitis n nt ssts /fun lns (s pg 17 of s th instrutions) 7, ,505, Prt III Anlysis of Chngs in Nt Assts or Fun Blns 1 Totl nt ssts or fun lns t ginning of yr-prt II, olumn (), lin 30 (must gr with n-of-yr figur rport on prior yr's rturn) 1 7, Entr mount from Prt I, lin ,506 3 Othr inrss not inlu in lin 2 (Itmiz)' 3 4 A lins 1, 2, n ,209 5 Drss not inlu in lin 2 (itmiz) S Sttmnt Totl nt ssts or fun lns t n of yr (lin 4 minus lin 5)-Prt II, olumn (), lin , Form 990-PF (2004)

3 /17/ o A Form 990-PF (2004) J ESTER FOUNDATION Pg 3 Prt IV C' itl Gins n Losss for Tx on Invstmnt Inom 1 () ()2- List n Sn th kin ( s) of prop rty sol ( g, rl stt, story rik wrhous, or ommon stok, 200 s in s MLC Cu) Gross sls pri ( f) Dprition llow ( or llowl ) ( ) How quir P-Purhs D-Dontion (g) Cost or othr sis plus xpns of sl () Dt quir (mu, y, yr) ( ) Dt sol (mo, y, yr ) ( h) Gin or (loss) () plus (f) minus (g) Complt only for ssts showin gin in olumn (h) n own y th fountion on 12/31 /69 ( t) F M V s of 12 / 31/69 Ajust sis s of 12/31/69 ( k) Exss of ol (i) ovr ol 0) if ny (I) Gins (Col (h) gin minus ol (k), ut not lss thn -0-) or Losss ( from ol (h)) 2 Cpitl gin nt inom or (nt pitl loss ) If gin, lso ntr in P rt I, lin 7 If (loss), ntr -0 - in P rt I, lin Nt sho rt- trm pitl gin or (loss ) s fin in stions 1222(5 ) n (6) If gin, lso ntr in P rt I, lin 8, olumn ( ) (s pgs 13 n 17 of th instrutions) If (loss), ntr -0 - In P rt I, lin 8 3 Prt V... Qulifition Unr Stion 4940() for Ru Tx on Nt Invstmnt Inom (For optionl us y omsti pnvt fountions sujt to th stion 4940() tx on nt invstmnt inom ) If stion 4940( )(2) pplis, lv this p rt lnk Ws th orgniztion lil for th stion 4942 tx on th istnutl mount of ny yr in th s prio? Ys X No If "Ys," th orgniztion os not qulify unr stion 4940() Do not omplt this p rt I Entr th ppropnt mount in h olumn for h yr, s pg 18 of th instrutions for mking ny ntris () Bs prio yrs Clnr yr (or tx yr ginning in) () Ajust qulifying istriutions Nt vlu of nonhntl- us ssts Distriution rtio (ol () ivi y ol )) ,191 5, ,684 9, ,134 28, , , , , Totl of lin 1, olumn () Avrg istriution rtio for th 5-yr s prio-ivi th totl on lin 2 y 5, or y th numr of yrs th fountion hs n in xistn if lss thn 5 yrs Entr th nt vlu of nonhritl-us ssts for 2004 from Prt X, lin ,931 5 Multiply lin 4 y lin ,930 6 Entr 1 % of nt invstmnt inom (1 % of Prt I, lin 27) A lins 5 n , 935_ 8 Entr qulifying istriutions from Prt XII, lin 4 8 2,047 If lin 8 is qul to or grtr thn lin 7, hk th ox in Prt VI, lin 1, n omplt tht prt using 1% tx rt S th Prt VI instrutions on pg 18 Form 990-PF (2004)

4 /17/ A Form 990-PF (2004) ESTER FOUNDATION Pg 4 Prt Vt Exis Tx Bs on Invstmnt Inom (Stion 4940(), 4940(), 4940(), or 4948-s 18 of th instrutions 1 Exmpt oprting fountions sri in stion 4940()(2), hk hr" n ntr "" on lin 1 Dt of ruling lttr ( tth opy of ruling lttr if nss ry-s instrutions) Domsti orgniztions tht mt th stion 4940() rquirmnts in Prt V, hk 1 11 hr n ntr 1 % of Prt I, lin 27 C All othr omsti orgniztions ntr 2% of lin 27 Exmpt forign orgniztions ntr 4% of Prt I, lin 12 ol () 2 Tx unr stion 511 (omsti stion 4947()(1) trusts n txl fountions only Othrs ntr -0-) A lins 1 n Sutitl A (inom) tx (omsti stion 4947()(1) trusts n txl fountions only Othrs ntr -0-) Tx s on invstmnt inom. Sutrt lin 4 from lin 3 If zro or lss, ntr Crits/Pymnts 2004 stimt tx pymnts n 2003 ovrpymnt rit to Exmpt forign orgniztions-tx withhl t sour 6 Tx pi with pplition for xtnsion of tim to fil (Form 8868) 6 Bkup withholing rronously withhl 6 7 Totl rits n pymnts A lins 6 through Entr ny pnlty for unrpymnt of stimt tx Chk hr If Form 2220 is tth 8 9 Tx u If th totl of lins 5 n 8 is mor thn lin 7, ntr mount ow Ovrpymnt. If lin 7 is mor thn th totl of lins 5 n 8, ntr th mount ovrpi Entr th mount of lin 10 to Crit to 2005 stimt tx ~ Rfun 11 Prt Vil A Sttmnts Rgring Ativitis 1 During th tx yr, i th orgniztion ttmpt to influn ny ntionl, stt, or lol lgisltion or i Ys No it prtiipt or intrvn in ny politil mpign'? 1 X Di it spn mor thn $100 uring th yr (ithr irtly or Inirtly) for politil purposs (s pg 19 of th instrutions for finition)? 1 X If th nswr is "Ys" to 1 or 1, tth til sription of th tivitis n opis of ny mtrils pulish or istriut y th orgniztion in onntion with th tivitis Di th orgniztion fil Form 1120-POL for this yr? 1 X Entr th mount (if ny) of tx on politil xpniturs (stion 4955) impos unng th yr: (1) On th orgniztion $ (2) On orgniztion mngrs $ Entr th rimursmnt (if ny) pi y th orgniztion uring th yr for politil xpnitur tx impos on orgniztion mngrs $ 2 Hs th orgniztion ngg in ny tivitis tht hv not prviously n rport to th IRS? 2 X If "Ys," tth til sription of th tivitis 3 Hs th orgniztion m ny hngs, not prviously rport to th IRS, in its govrning instrumnt, rtils of inorportion, or ylws, or othr similr instrumnts? If "Ys," tth onform opy of th hngs 3 X 4 Di th orgniztion hv unrlt usinss gross inom of $1,000 or mor uring th yr? 4 X If "Ys," hs it fil tx rturn on Form 990-T for this yr? 4 5 Ws thr liquition, trmintion, issolution, or sustntil ontrtion uring th yr? 5 X If "Ys," tth th sttmnt rquir y Gnrl Instrution T 6 Ar th rquirmnts of stion 508() (rlting to stions 4941 through 4945) stisfi ithr By lngug in th govrning instrumnt, or By stt lgisltion tht fftivly mns th govrning instrumnt so tht no mntory irtions tht onflit with th stt lw rmin in th govrning instrumnt? 6 X 7 Di th orgniztion hv t lst $5,000 in ssts t ny tim uring th yr? If "Ys," omplt Prt II, ol (), n Prt XV 7 X 8 Entr th stts to whih th fountion rports or with whih it is rgistr (s pg 19 of th instrutions) Non If th nswr is "Ys" to lin 7, hs th orgniztion furnish opy of Form 990-PF to th Attorny Gnrl (or signt) of h stt s rquir y Gnrl Instrution G7 If "No," tt xplntion 8 9 Is th orgniztion liming sttus s privt oprting fountion within th mning of stion 49420)(3) or 49420)(5) for lnr yr 2004 or th txl yr ginning in 2004 (s instrutions for Prt XIV on pg 25)7 If "Ys," omplt Prt XIV 9 X 10 Di ny prsons om sustntil ontriutors uring th tx yr? If "Ys." tth shul listing thir nms & rsss 10 X 11 Di th orgniztion omply with th puli Insption rquirmnts for its nnul rturns n xmption pplition? 11 X W sit rss 12 Th ooks r in r of 10, Tlphon no 13 Lot t ZIP+4 Stion 4947()(1) nonxmpt hritl trusts filing Form 990-PF in liu of Form Chk hr n ntr th mount of tx-xmot intrst riv or ru uring th yr 1 13 Form 990-PF (2004)

5 /1 7/ AM Form 990-PF (2004) LESTER FOUNDATION Pg 5 Prt VII -B Sttmnts Rgring Ativitis for Whih Form 4720 My B Rquir Fil Form 4720 if ny itm is hk in th "Ys" olumn, unlss n xption pplis Ys No l During th yr i th orgniztion (ithr irtly or inirtly) (1) Engg in th sl or xhng, or lsing of proprty with isqulifi prson'/ Ys X No (2) Borrow mony from, ln mony to, or othrwis xtn rit to (or pt it from) isqulifi prson'? Ys X No (3) Furnish goos, srvis, or filitis to (or pt thm from) isqulifi prson's Ys X No (4) Py ompnstion to, or py or rimurs th xpnss of, isqulifi prson? Ys X No (5) Trnsfr ny inom or ssts to isqulifi prson (or mk ny of ithr vill for th nfitor us of isqulifi prson)' Ys X No (6) Agr to py mony or proprty to govrnmnt offiil? (Exption. Chk "No" if th orgniztion gr to mk grnt to or to mploy th offiil for prio ftr trmintion of govrnmnt srvi, if trminting within 90 ys ) Ys X No If ny nswr is "Ys" to l(1)-(6), i ny of th ts fil to qulify unr th xptions sri in Rgultions stion ()-3 or in urrnt noti rgring isstr ssistn (s pg 20 of th instrutions)' 1 Orgniztions rlying on urrnt noti rgring isstr ssistn hk hr No. Di th orgniztion ngg in prior yr in ny of th ts sri in 1, othr thn xpt ts, tht wr not orrt for th first y of th tx yr ginning in 2004? 1 2 Txs on filur to istriut inom (stion 4942) (os not pply for yrs th orgniztion ws privt oprting fountion fin in stion 49420)(3) or 49420)(5)) At th n of tx yr 2004, i th orgniztion hv ny unistriut inom (lins 6 n 6, Prt XIII) fortx yr(s) ginning for 2004' Ys No If "Ys," list th yrs 20, 20, 20, 20 Ar thr ny yrs list in 2 for whih th orgniztion is not pplying th provisions of stion 4942()(2) (rlting to inorrt vlution of ssts) to th yr's unistriut inom? (If pplying stion 4942()(2) to ll yrs list, nswr "No" n tth sttmnt-s pg 20 of th instrutions ) 2 If th provisions of stion 4942()(2) r ing ppli to ny of th yrs list in 2, list th yrs hr 10-20, 20, 20, 20 3 Di th orgniztion hol mor thn 2% irt or inirt intrst in ny usinss ntrpris t ny tim uring th yr? Ys X No If "Ys," i it hv xss usinss holings in 2004 s rsult of (1) ny purhs y th orgniztion or isqulifi prsons ftr My 26, 1969, (2) th lps of th 5-yr prio (or longr prio pprov y th Commissionr unr stion 4943()(7)) to ispos of holings quir y gift or qust, or (3) th lps of th 10-, 15-, or 20-yr first phs holing prio? (Us Shul C, Form 4720, to trmin if th orgniztion h xss usinss holings in 2004 ) 3 4 Di th orgniztion invst uring th yr ny mount in mnnr tht woul jopriz its hritl purpos s' 4 X Di th orgniztion mk ny invstmnt in prior yr (ut ftr Dmr 31, 1969) tht oul jopriz its hritl purpos tht h not n rmov from jopry for th first y of th tx yr ginning in 2004? 4 X 5 During th yr i th orgniztion py or inur ny mount to- (1) Crry on propgn, or othrwis ttmpt to influn lgisltion (stion 4945())? Ys X No (2) Influn th outom of ny spifi puli ltion (s stion 4955), or to rry on, irtly or inirtly, ny votr rgistrtion riv? Ys X No (3) Provi grnt to n iniviul for trvl, stuy, or othr similr purposs' Ys X No (4) Provi grnt to n orgniztion othr thn hritl, t, orgniztion sri in stion 509()(1), (2), or (3), orstion 4940()(2)? Ys X No (5) Provi for ny purpos othr thn rligious, hntl, sintifi, litrry, or utionl purposs, orfor th prvntion ofrultytohilrn ornimls' Ys X No If ny nswr is "Ys" to 5(1)-(5), i ny of th trnstions fil to qulify unr th xptions sri in Rgultions stion or in urrnt noti rgring isstr ssistn (s pg 20 of th instrutions)' 5 Orgniztions rlying on urrnt noti rgring isstr ssistn hk hr If th nswr is "Ys" to qustion 5(4), os th orgniztion lim xmption from th tx us it mintin xpnitur rsponsiility for th grnt? Ys No If "Ys," tth th sttmnt rquir y Rgultions stion () 6 Di th orgniztion, uring th yr, riv ny funs, irtly or inirtly, to py prmiums on prsonl nfit ontrt? Ys X No Di th orgniztion, uring th yr, py prmiums, irtly or inirtly, on prsonl nfit ontrt? 6 X If you nswr "Ys" to 6, lso fil Form 8870 F- 1 I Form 990-PF (2004)

6 /17/ A Form 990-PF (2004) J ESTER FOUNDATION Pg 6 Ihformtion Aout Offirs, Dirtors, Trusts, Fountion Mngrs, Highly Pi Employs, Prt V~ll n Contrtors 1 List ll offirs, irtors trusts, fountion mngrs n thir orn nstion (s pg 20 of th instrutions. () Titl, n vrg () Compnstion () Contn to ( ) Nm n rss o urs pr w k (If not pi, ntr fit A Ex n plns) tr vot to sition -0- om n low() p s ount hr llowns nstton HAL & VIRGINIA PENDERGRAFT TRUSTEES 3601 BIG BEAR LA ARLINGTON TX PHIL & TERRI PENDERGRAFT TRUSTEES 3708 BIG BEAR LA ARLINGTON TX Compnstion of fiv highst-pi mploys (othr thn thos inlu on lin 1-s pg 21 of th instrutions) If non, ntr "NONE." () Nm n rss of h mploy pi mor thn $50,000 () Titl n vrg hours pr wk vot to position () Compnstion () Contriutions to mploy nfit plns n frr ompnstion () Expns ount othr llowns NONE Totl numr of othr mploys pi ovr $50, Fiv highst -pi Inpnnt ontrtors for profssionl srvis-(s pg 21 of th instrutions). If non, ntr "NONE " NONE () Nm n rss of h prson pi mor thn $50,000 () Typ of srvi () Compnstion Totl numr of othrs riving ovr $50,000 for profssionl srvis 1 Prt IX-A Summry of Dirt Chritl Ativitis List th fountion's four lrgst irt hntl tivitis uring th tx yr Inlu rlvnt sttistil informtion suh s th numr of orgniztions n othr nfiiris srv, onfrns onvn, rsrh pprs prou, t Expnss 1 PROVIDING TEMPORARY FUNDING FOR THE NEEDY Form 990 -PF (2004)

7 /17/ AM Form 990-PF(2004) LESTER FOUNDATION Pg7 Prt tx-b Summry of Prorm - Rlt Invstm nts (s nnp 99 of th instri ttinnl Dsri th two lrgst progrm-rlt invstmnts m y th fountion unng th tx yr on li ns 1 n 2 Amount 1 2 All othr progrm-rlt invstmnts S pg 22 of th instrutions 3 Totl. A lins 1 through 3 Prt X Minimum Invstmnt Rturn (All omsti fountions must omplt this Drt Forln fountions. of th instrutions s 1 Fir mrkt vlu of ssts not us (or hl for us) irtly in rrying out hritl, t, purposs Avrg monthly fir mrkt vlu of suritis Avrg of monthly sh lns l 48, 153 Fir mrkt vlu of ll othr ssts (s pg 22 of th instrutions) 1 0 Totl ( lins 1,, n ) i 48, 661 Rution lim for lokg or othr ftors rport on lins l n 1 (tth til xplntion) l 0 2 Aquisition intnss pplil to lin 1 ssts Sutrt lin 2 from lin ,661 4 Csh m hl for hntl tivitis Entr 1 1/2% of lin 3 (for grtr mount, s pg 23 of th instrutions) Nt vlu of nonhritl -us ssts. Sutrt lin 4 from lin 3 Entr hr n on Prt V, lin , Minimum invstmnt rturn. Entr 5% of lin 5 6 2,397 Prt Xt Distriutl Amount (s n 23 of th instrutions) (Stion AQA)/i)(3) n (j)(5) rivt o rtin p g p p g fountions n rtin forin orgniztions hk hr n n o not omdlt this Drt ) 1 Minimum invstmnt rturn from Prt X, lin Tx on invstmnt inom for 2004 from Prt VI, lin 5 2 Inom tx for 2004 (This os not inlu th tx from Prt VI) 2 A lins 2 n Distriutl mount for justmnts Sutrt lin 2 from lin Rovns of mounts trt s qulifying istriutions 4 5 A lins 3 n Dution from istriutl mount (s pg 23 of th instrutions) 6 7 Distriutl mount s just Sutrt lin 6 from lin 5 Entr hr n on Prt XIII, lin 1 7 Prt XII Qulifying Distriutions (s pg 23 of th instrutions) I Amounts pi (inluing ministrtiv xpnss) to omplish hritl, t, purposs Expnss, ontriutions, gifts, t -totl from Prt I, olumn (), lin , 047 Progrm-rlt invstmnts-totl from Prt IX-B l 2 Amounts pi to quir ssts us (or hl for us) irtly in rrying out hritl, t, purposs 2 3 Amounts st si for spifi hritl projts tht stisfy th Suitility tst (pnor IRS pprovl rquir) 3 Csh istriution tst (tth th rquir shul) 3 4 Qulifying istriutions. A lins l through 3 Entr hr n on Prt V, lin 8, n Prt XIII, lin 4 4 2, Orgniztions tht qulify unr stion 4940() for th ru rt of tx on nt invstmnt inom Entr 1 % of Prt I, lin 27 (s pg 24 of th instrutions) Ajust qulifying istriutions Sutrt lin 5 from lin 4 6 2, 047 Not : Th mount on lin 6 will us in Prt V, olumn (), in susqunt yrs whn lulting whthr th fountion oulifis for th stion 4940() rution of tx in thos yrs Form 990-PF (2004)

8 Form 990 7/ ) AJESTER FOUNDATION P-- Prt XII1 Unistriut Inom (s pg 24 of th instrutions) 1 Distriutl mount for 2004 from Prt XI, lin 7 2 Unistriut inom, if ny, s of th n of 2003 Entr mount for 2003 only Totl for prior yrs 20 20, 20 3 Exss istriutions rryovr, if ny, to 2004 From 1999 From 2000 From 2001 From 2002 From 2003 f Totl of lins 3 through 4 Qulifying istriutions for 2004 from Prt XII, lin 4 $ Appli to 2003, ut not mor thn lin 2 Appli to unistriut inom of pnor yrs (Eltion rquir-s pg 24 of th instrutions) Trt s istriutions out of orpus (Eltion rquir-s pg 24 of th instrutions) Appli to 2004 istriutl mount Rmining mount istriut out of orpus 5 Exss istriutions rryovr ppli to 2004 (If n mount pprs in olumn (), th sm mount must shown in olumn () 6 Entr th nt totl of h olumn s init low: Corpus A lins 3f, 4, n 4 Sutrt lin 5 Prior yrs' unistriut inom Sutrt lin 4 from lin 2 Entr th mount of prior yrs' unistriut inom for whih noti of fiiny hs n issu, or on whih th stion 4942() tx hs n prviously ssss Sutrt lin 6 from lin 6 Txl mount-s pg 25 of th instrutions Unistriut inom for 2003 Sutrt lin 4 from lin 2 Txl mount-s pg 25 of th instrutions f Unistriut inom for 2004 Sutrt lins 4 n 5 from lin 1 This mount must istriut in Amounts trt s istriutions out of orpus to stisfy rquirmnts impos y stion 170()(1)(E) or4942(g)(3) (s pg 25 of th instrutions) 8 Exss istriutions rryovr from 1999 not ppli on lin 5 or lin 7 (s pg 25 of th instrutions) 9 Exss istriutions rryovr to 2005 Sutrt lins 7 n 8 from lin 6 10 Anlysis of lin 9 Exss from 2000 Exss from 2001 Exss from 2002 Exss from 2003 Exss from 2004 () () () () Corpus Yrs prior to Form 990-PF (2004

9 /1/2 0rm990 1 PF(2004) 0"'40' ESTER FOUNDATION Pg9 prt XIV Privt Oprting Fountions (s pg 25 of th instrutions n Prt W-A, qustion 9) 1 If th fountion hs riv@ ruling or trmintion lttr th t it is privt oprti ng fountion, n th ruling is fftiv for 2004, ntr th t of th ruling Chk ox to init whthr th orgni ztion is privt o rtin fountion sri in stion X 49420)(3) or 4942 (j)(5) 2 Entr th lssr of th just nt Tx y Prior 3 yrs ( ) Totl inom from Prt I or th minimum () 2004 () 2003 () 2002 () 2001 Invstmnt rturn from Prt X for h yr list ,363 2,063 85%oflin ,159 1,754 Qulifying istriutions from Prt XII, lin 4 for h yr list 2,047 3,191 8,684 28,134 42,056 Amounts inlu in lin 2 not us irtly for tiv onut of xmpt tivitis Qulifying istriutions m irtly for tiv onut of xmpt tivitis Sutrt lin 2 from lin 2 2,047 3,191 8,684 28,134 42,056 3 Complt 3,, or for th ltrntiv tst rli upon "Assts" ltrntiv tst-ntr (1) Vlu of ll ssts (2) Vlu of ssts qulifying unr stion 49420)(3)(8)(1) "Enowmnt" ltrntiv tst-ntr 2/3 of minimum invstmnt rturn shown in Prt X, lin 6 for h yr list 1, ,045 "Support" ltrntiv tst-ntr (1) Totl support othr thn gross invstmnt inom (intrst, ivins, rnts, pymnts on suritis lons (stion 512()(5)), or royltis) (2) Support from gnrl puli n 5 or mor xmpt orgniztions s provi in stion 4942(I)(3)(B)(tu) (3) Lrgst mount of support from n xmpt orgniztion (4) Gross invstmnt inom Prt XV Supplmnt ry Informtion ( Complt this prt only if th orgniztion h $5,000 or mor in ssts t ny tim uring th yr - s pg 26 of th instrutions.) 1 Informtion Rgring Fountion Mngrs: List ny mngrs of th fountion who hv ontriut mor thn 2% of th totl ontriutions riv y th fountion for th los of ny tx yr (ut only if thy hv ontriut mor thn $5,000) (S stion 507()(2) ) List ny mngrs of th fountion who own 10% or mor of th stok of orportion (or n qully lrg portion of th ownrship of prtnrship or othr ntity) of whih th fountion hs 10% or grtr intrst 2 Informtion Rgring Contriution, Grnt, Gift, Lon, Sholrship, t., Progrms- Chk hr 11 if th orgniztion only mks ontriutions to prslt hritl orgniztions n os not pt unsoliit rqusts for funs If th orgniztion mks gifts, grnts, t (s pg 26 of th instrutions) to iniviuls or orgniztions unr othr onitions, omplt itms 2,,, n Th nm, rss, n tlphon numr of th prson to whom pplitions shoul rss Th form in whih pplitions shoul sumitt n informtion n mtrils thy shoul inlu Writtn rqust n rson for rqust Any sumission lins Any rstritions or limittions on wrs, suh s y gogrphil rs, hritl fils, kins of institutions, or othr ftors Form 990-PF (2004) 6

10 /17/ Form 990-PF (2004) A ESTER FOUNDATION Pg 10 Prt XV Supplmnt ry Informtion (ontinu) 3 G rnts n Contriutions Pi During t h Yr or Approv for Futur Pymnt Ripint It ripint is n iniviul. Fountion show ny rltionship to sttus of Purpos of g rnt or ny fountion mngr ripint ontriution or sustntil ontriutor Nm n rss hom or usinss) Pi uring th yr Wooln W Churh of Chri 3101 W Prk Row Dr 1,937 Arlington, TX Virgil Thoms 1404 Oxfor 110 Arlington, TX Amount Totl 3 2, Approv for futur pymnt Form 990-PF (2004)

11 /17! A,, Form 990-PF (2004) ESTER FOUNDATION Pg 11 Prt )(VI -A Anlysis of Inom-Prouing Ativitis Entr gross mounts unlss othrwis init Unrlt usinss inom Exlu s or 51 () Rlt or xmpt funtion inom P f 9 Fs n ontrts from govrnmnt gnis 2 Mmrship us n ssssmnts 3 In trst on svings n tmporry sh invstmnts Divins n intrst from suritis 13 5 Nt rntl inom or (loss) from rl stt 6 Nt rntl inom or (loss) from prsonl proprty 7 0 thr invstmnt inom 8 G ln or (loss) from sls of ssts othr thn invntory 9 Nt inom or (loss) from spil vnts 10 Gross profit or (loss) from sls of invntory 11 0 thr rvnu 12 Sutotl 9 rm s rvi rvnu 13 Totl. A lin 12, olumns (), (), n () (S worksht in lin 13 instrutions on pg 26 to vrify lultions Prt XVI B Rltionship of Ativitis to th Aompfishmnt of Exmpt Purposs Explin low how h tivity for whih inom is rport in olumn () of Prt XVI-A ontriut importntly to Lin No V th omplishmnt of th orgniztion's xmpt purposs (othr thn y proviing funs for suh purposs) (S Dt-finn proprty Not t-finn proprty pg 27 of th instrutions ) () Businss o Amount x usio o Amount (S pg 26 of th instrutions A olumns (), (), n () BAA Form 990 -PF (2004)

12 /17/ AM Form 990-PF (2004) LESTER FOUNDATION Pg 12 Prt XVII Informtion 'Rgring Trnsfrs To n Trnstions n Rltionships With Nonhritl Exmpt Oriniztions 1 Di th orgniztion irtly or inirtly ngg in ny of th following with ny othr orgniztion sri in stion Ys No 501() of th Co (othr thn stion 501()(3) orgniztions) or in stion 527, rlting to politil orgniztions? Trnsfrs from th rporting orgniztion to nonhritl xmpt orgniztion of (1) Csh l(l) X (2) Othr ssts j2 X Othr trnstions (1) Sls of ssts to nonhritl xmpt orgniztion X (2) Purhss of ssts from nonhrltl xmpt orgniztion X (3) Rntl of filiti s, quipmnt, or othr ssts X (4) Rimursmnt rrngmnts X (5) Lons or lon gurnts X (6) Prformn of srvis or mmrship or funrising soliittions X Shring of filitis, quipmnt, miling lists, othr ssts, or pi mploys X If th nswr to ny of th ov is "Ys," omplt th following shul Column () shoul lwys show th fir mrkt vlu of th goos, othr ssts, or srvis givn y th rporting orgniztion If th orgniztion riv lss thn fir mrkt vlu in ny trnstion or shring rrngmnt, show in olumn () th vlu of th goos, othr ssts, or srvis riv () Lin no I () Amount involv I () Nm of nonhritl xmpt orgniztion I () Dsription of trnsfrs. trnstions, n shring rrngmnts 2 Is th orgniztion irtly or inirtly ffilit with, or rlt to, on or mor tx-xmpt orgniztions sri in stion 501 ( ) of th Co (othr thn stion 501 ()(3)) or in stion 527? j Ys X No h If "Ys _" omplt th following shul () Nm of orgniztion () Typ of orgniztion () Dsription of rltionship S Unr )t s of prfury L r tht I hv xmin this rturn, inluing ompnrng shuls n sttmnts, n to th st of my knowlg n Kf tr orrt, r< omp to l rtion of prp ( ohr thn txpyr or f~ rni < s nn u inrnrmt nn of wh rh n~n~r n< nv 4nnw~n in, 9 Sign tur of o ir or trust f D n P r H p Prprrs s0 signtur r r n Firm's nm ( or yours if Wtrs, Wright & A r I slf - mploy ), rss 990 N. Wlnut Cr s y n ZIP o Mnsfil, TX 760

13 23008 LESTER FOUNDATION 10/17/2005 7:40 AM Frl Sttmnts FYE: 12/31/2004 Sttmnt 1 - Form 990-PF, Prt I, Lin 16 - Aounting Fs Nt Ajust Chritl Dsription Totl Invstmnt Nt Purpos Inirt Aounting Fs $ 475 $ $ $ Totl $ 475 $ 0 $ 0 $ 0 Sttmnt 2 - Form PF, P rt I, Lin 23 - Othr Expnss Nt Ajust Chritl Dsription Totl Invstmnt Nt Purpos $ $ $ $ Expnss BANK CHARGES 9 Totl $ 9 $ 0 $ 0 $ 0 1-2

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