Ida Marie Dowling Trust XVII

Nonprofit profile at a glance

EIN
346525580
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Toledo, OH, USA
Phone
4192416000
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$831,319
Expenses
$343,040
Assets
$11,769,098
Liabilities
$0

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

Leadership & pay

4 people listed

People named in this filing

  • David W Carter (Co-Trustee)
  • David L Kuhl (Co-Trustee)
  • Kevin D Devaney (Co-Trustee)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

In accordance with the provisions of Item XVII of the Last Will and Testament ("Will") of Ida Marie Dowling, the Trustees created the Coghlin Memorial Institute, a charitable non-profit corporation, whose purpose is to support and promote health care related programs, projects, and activities and comprehensive rehabilitation. The distribution by the Trustees to the Coghlin Memorial Institute is in furtherance of the stated purpose set forth in Ms. Dowling's Will.

What it reported doing in 2025

Proceeds from this Item XVII of the Last Will and Testament ("Will") of Ida Marie Dowling are responsible for the creation of the Coghlin Memorial Institute, a charitable non-profit corporation, whose purpose is to support and promote health care related programs, projects, and activities and comprehensive rehabilitation. Particularly, these distributions aid the Coghlin Rehabilitation Center at the University of Toledo College of Medicine.

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: 74
  • Transparency & Controls: 90
  • Accountability: 6
  • Sustainability: 92
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.5%; rating input score 94
  • Program expense ratio: 64.7%; rating input score 65
  • 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 58.7%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 34.31; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: -0.4% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: 4.3% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 3.8% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 93.5% of revenue deployed · 64.7% of spending went to programs
  • Governance: 0 of 3 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $222K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • 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: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.