Ruth S Cowdery Foundation Tr
Public records raise at least one point you should look into before giving.
What it says it does
GRANTS ARE MADE ACCORDING TO THE TRUST AGREEMENT DATED JUNE 2, 1981 .KEYBANK, AS TRUSTEE, MAKES DISTRIBUTIONS AS FOLLOWS:1/3 SHARE TO HIRAM COLLEGE1/3 SHARE TO UH CONNEAUT MEDICAL CENTER 1/3 SHARE PARK STREET CHRISTIAN CHURCH. KEYBANK MAINTAINS RESPONSIVENESS TO THE NEEDS AND ACTIVITIES OF EACH BENEFICIARY ORGANIZATION IN THE ATTAINMENT OF ITS MISSION. EACH ORGANIZATION SHALL HAVE THE RIGHT AT ANY TIME TO OFFER ITS INSIGHT OR SUGGESTIONS TO KEYBANK WITH RESPECT TO THE ADMINISTRATION OR INVESTMENTS OF THE TRUST. KEYBANK AGREES TO TAKE DUE CONSIDERATION OF ALL SUGGESTIONS, AND AGREES TO TAKE ALL STEPS NECESSARY TO ENSURE THAT THE ORGANIZATIONS HAVE A SIGNIFICANT VOICE WITH RESPECT TO THE TRUST. UNDER THE OHIO INSTITUTIONAL TRUST FUNDS ACT OF 1999, THE BENEFICIARY HAS CHOSEN TO RECEIVE THE MAXIMUM OF INCOME BASED ON THE GREATER OF 5% OF AFV OR TRADITIONAL INCOME.
- Income
- $106,179
- Spending
- $111,856
- Employees
- 0
- Highest pay
- $17,430, trustee
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. How we rate
Financial health
We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. How we rate
Governance
This return does not answer enough of the governance questions to score.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $31,059 spent. GRANTS ARE USED IN SUPPORT OF HIRAM COLLEGE'S EXEMPT PURPOSE AND ATTAINMENT OF ITS MISSION.
- $31,059 spent. GRANTS ARE USED IN SUPPORT OF UH CONNEAUT MEDICAL CENTER'S EXEMPT PURPOSE AND ATTAINMENT OF ITS MISSION.
- $31,058 spent. IN MEMORY OF GEORGE H & ELLA S COWDERY, GRANTS ARE USED IN SUPPORT OF THE PARK STREET CHRISTIAN CHURCH'S EXEMPT PURPOSE.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 4947(a)(2) split-interest trust.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Caution.
Not on the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.