Nonprofit · EIN 16-1527078
ELSIE P & LUCIUS B MCCOWAN PRIVATE FOUNDATION
Tax-exempt · ELMA, NY 14059
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $436,407 | $334,115 | $102,292 | $2,287,902 | $0 | $2,287,902 |
| December 31, 2024 | 990-PF | $127,236 | $308,988 | -$181,752 | $2,126,193 | $0 | $2,126,193 |
| December 31, 2023 | 990-PF (amended) | $138,627 | $291,039 | -$152,412 | $2,265,994 | $0 | $2,265,994 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $42,869
- Interest
- $4,131
- Net gain from sales of assets
- $389,407
Expenses
- Grants and similar amounts paid
- $238,450
- Compensation of officers, directors and key employees
- $16,620
- Disbursements for charitable purposes
- $244,280
- Excise tax on investment income
- $4,774
Balance sheet and other
- Total assets, start of year
- $2,126,193
- Total assets, end of year
- $2,287,902
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,287,902
- Fair market value of assets
- $4,287,808
- Qualifying distributions
- $244,280
- Net investment income
- $432,241
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| M WILLIAM BOLLER 440 WINSPEAR ROAD, ELMA, NY 14059 | TRUSTEE | 0.5 | $5,540 |
| THOMAS F HEWNER 37 FRANKLIN STREET SUITE 900, BUFFALO, NY 14202 | TRUSTEE | 0.5 | $5,540 |
| RONALD L JAROS PO BOX 797, WEST SENECA, NY 14224 | TRUSTEE | 0.5 | $5,540 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| M WILLIAM BOLLER 440 WINSPEAR ROAD, ELMA, NY 14059 | TRUSTEE | 0.5 | $5,594 |
| THOMAS F HEWNER 37 FRANKLIN STREET SUITE 900, BUFFALO, NY 14202 | TRUSTEE | 0.5 | $5,594 |
| RONALD L JAROS PO BOX 797, WEST SENECA, NY 14224 | TRUSTEE | 0.5 | $5,594 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| M WILLIAM BOLLER 440 WINSPEAR ROAD, ELMA, NY 14059 | TRUSTEE | 0.5 | $2,202 |
| THOMAS F HEWNER 37 FRANKLIN STREET SUITE 900, BUFFALO, NY 14202 | TRUSTEE | 0.5 | $2,202 |
| RONALD L JAROS PO BOX 797, WEST SENECA, NY 14224 | TRUSTEE | 0.5 | $2,202 |
Address and contacts
- Address (IRS master file)
- 440 WINSPEAR RD, ELMA, NY 14059-9110
- In care of
- % ELSIE MCCOWAN WILLIAM BOLLER KEVI
- Signed the 990-PF
- JUDGE WILLIAM BOLLER, TRUSTEE
- Phone
- (716) 845-9357
- Return prepared by
- Kotas & Kotas CPA'S PC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 16-1527078
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 1997
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20Z)
- Assets (IRS master file)
- $2,287,902
- Income (IRS master file)
- $842,877
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $436,407 | $334,115 | $2,287,902 | XML |
| 990-PF | December 2024 | $127,236 | $308,988 | $2,126,193 | XML |
| 990-PF | December 2023 | $471,711 | $291,039 | $2,265,994 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 16-1527078).
Questions about ELSIE P & LUCIUS B MCCOWAN PRIVATE FOUNDATION
- What is the EIN of ELSIE P & LUCIUS B MCCOWAN PRIVATE FOUNDATION?
- The employer identification number (EIN) of ELSIE P & LUCIUS B MCCOWAN PRIVATE FOUNDATION is 16-1527078.
- Is ELSIE P & LUCIUS B MCCOWAN PRIVATE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
- Are donations to ELSIE P & LUCIUS B MCCOWAN PRIVATE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does ELSIE P & LUCIUS B MCCOWAN PRIVATE FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of ELSIE P & LUCIUS B MCCOWAN PRIVATE FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ELSIE P & LUCIUS B MCCOWAN PRIVATE FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of ELSIE P & LUCIUS B MCCOWAN PRIVATE FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 3 received compensation from the organization, the highest $5,540 (M WILLIAM BOLLER, TRUSTEE).
- How much revenue does ELSIE P & LUCIUS B MCCOWAN PRIVATE FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $436,407, expenses of $334,115 and total assets of $2,287,902 at year end.
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