Cowboys Who Care Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
WE ARE 100% VOLUNTEER 501C3 ORGANIZATION THAT IS DEDICATED TO PROVIDE SMILES, SUPPORT AND FREE NEW, SPECIALLY MADE COWBOY AND COWGIRL HATS TO BOYS AND GIRLS ACROSS AMERICA WITH CANCER OR OTHER LIFE-THREATENING ILLNESSES. IT IS OUR BELIEF THAT THERE IS NOTHING MORE PRECIOUS THAN A CHILD'S SMILE. WE HAVE FOUND THAT COWBOY HATS HELP CREATE THOSE BEAUTIFUL SMILES. IT IS OUR BELIEF THAT A COWBOY HAT IS STILL A SYMBOL OF BRAVERY, HONOR AND NOW WITH YOUR HELP AND COMPASSION.
- Income
- $391,055
- Spending
- $217,694
- Spent on programs
- 96%
- Reserves
- 20 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 0
- Volunteers
- 8
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 100 out of 100. Higher than 79% of charities in its peer group (philanthropy, $250k to $1m).
Reserves
35 of 35Spendable reserves would cover 20.0 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 44% of income.
Spending floor
15 of 1596% of spending went to programs and raising each dollar of donations cost 1 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Weak: 48 out of 100. Higher than 15% of charities in its peer group (philanthropy, $250k to $1m).
Independent board
25 of 258 of 8 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. 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 (1)
- $209,560 spent. WE ARE 100% VOLUNTEER 501C3 ORGANIZATION THAT IS DEDICATED TO PROVIDE SMILES, SUPPORT AND FREE NEW, SPECIALLY MADE COWBOY AND COWGIRL HATS TO BOYS AND GIRLS ACROSS AMERICA WITH CANCER OR OTHER LIFE-THREATENING ILLNESSES. IT IS OUR BELIEF THAT THERE IS NOTHING MORE PRECIOUS THAN A CHILD'S SMILE. WE HAVE FOUND THAT COWBOY HATS HELP CREATE THOSE BEAUTIFUL SMILES. IT IS OUR BELIEF THAT A COWBOY HAT IS STILL A SYMBOL OF BRAVERY, HONOR AND NOW WITH YOUR HELP AND COMPASSION.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Worth knowing.
Status was revoked on May 15, 2015 for not filing returns for three years, and reinstated on May 15, 2015.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
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 September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 2020.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 7, 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.