Cowles Ruth & Andrew Char F0108601

Nonprofit profile at a glance

EIN
746064175
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
San Antonio, TX, USA
Phone
2102204623
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$3,124,764
Expenses
$2,083,336
Assets
$23,009,294
Liabilities
$0

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

Leadership & pay

1 person listed

Highest reported compensation

  • DEBBIE BROEMSEN (TRUSTEE): $219,900 total reported compensation

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

Overview

Mission

For purposes of form 990, the organization will refer to frost bank, the institutional trustee of this charitable trust. Frost bank carries out the intent and directions provided in the governing document of the trust. This trust was created under the will of ruth cowles & will of andrew cowles to benefit three named charitable organizations. The beneficiaries all qualifyas 501(c)3 organizations.

What it reported doing in 2025

Madison square presbyterian church

Operating model

Revenue model
Other-operating. 62% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 94% 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. Some filing-based governance responses are negative or unanswered and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 93
  • Accountability: 30
  • Sustainability: 81
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.9%; rating input score 95
  • Program expense ratio: 94.6%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 75th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 5 of 9 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 33.3%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 11.04; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 96; 96th percentile among comparable filings
  • Officer compensation ratio: 10.6%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 8.1% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 13.5% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 2.3% per year; rating input score 100; 19th percentile among comparable filings

Details

  • Where the money goes: 94.9% of revenue deployed · 94.6% of spending went to programs
  • Governance: 5 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $1.9M in reported program spending
  • Leadership: top reported pay $220K · 1 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 3 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.

  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.