Cowdery Ruth S Fdn-max Ta

Nonprofit profile at a glance

EIN
346887763
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Brooklyn, OH, USA
Phone
2166897663
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$106,179
Expenses
$111,856
Assets
$1,691,830
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

1 person listed

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

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.

What it reported doing in 2025

In memory of george h & ella s cowdery, grants are used in support of the park street christian church's exempt purpose.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 93
  • Accountability: 12
  • Sustainability: 51
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 83.3%; rating input score 83
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5.3%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 15.13; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 15.6%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 0.1% per year; rating input score 100; 29th percentile among comparable filings
  • Revenue growth: -5.3% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -0.7% per year; rating input score 0; 20th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 83.3% of spending went to programs
  • Governance: 0 of 1 board members independent · 2 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $93K in reported program spending
  • Leadership: top reported pay $17K · 1 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 6 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 25/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.