Nonprofit · EIN 27-4376195
JOHN E AND SHERYL M DOWNING FAMILY CHARITABLE FOUNDATION
Tax-exempt · BOWLING GREEN, KY 42103
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $66,123 | $20,358 | $45,765 | $345,185 | $0 | $345,185 |
| December 31, 2024 | 990-PF | $41,197 | $44,108 | -$2,911 | $299,414 | $0 | $299,414 |
| December 31, 2023 | 990-PF | $30,195 | $49,883 | -$19,688 | $303,935 | $0 | $303,935 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $8,342
- Net gain from sales of assets
- $57,781
Expenses
- Grants and similar amounts paid
- $16,000
- Compensation of officers, directors and key employees
- $1,500
- Disbursements for charitable purposes
- $17,775
- Excise tax on investment income
- $891
Balance sheet and other
- Total assets, start of year
- $299,414
- Total assets, end of year
- $345,185
- Total liabilities, end of year
- $0
- Net assets, end of year
- $345,185
- Fair market value of assets
- $435,342
- Qualifying distributions
- $17,775
- Net investment income
- $66,123
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 |
|---|---|---|---|
| KIM MILLS PAPP 1131 FAIRVIEW AVE SUITE 203, BOWLING GREEN, KY 42103 | CO-TRUSTEE | 0 | $1,500 |
| J ERIC DOWNING 1131 FAIRVIEW AVE SUITE 203, BOWLING GREEN, KY 42103 | CO-TRUSTEE | 0 | $0 |
990-PF for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KIM MILLS PAPP 1131 FAIRVIEW AVE SUITE 203, BOWLING GREEN, KY 42103 | CO-TRUSTEE | 0 | $1,500 |
| J ERIC DOWNING 1131 FAIRVIEW AVE SUITE 203, BOWLING GREEN, KY 42103 | CO-TRUSTEE | 0 | $0 |
990-PF for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KIM MILLS PAPP 1131 FAIRVIEW AVE SUITE 203, BOWLING GREEN, KY 42103 | CO-TRUSTEE | 0 | $1,500 |
| J ERIC DOWNING 1131 FAIRVIEW AVE SUITE 203, BOWLING GREEN, KY 42103 | CO-TRUSTEE | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 1131 FAIRVIEW AVE STE 203, BOWLING GREEN, KY 42103-1695
- In care of
- % KIM PAPP
- Signed the 990-PF
- KIM PAPP, TRUSTEE
- Phone
- (270) 781-6500
- Return prepared by
- Forvis Mazars LLP
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
- 27-4376195
- 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
- 2011
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T90)
- Assets (IRS master file)
- $345,185
- Income (IRS master file)
- $137,234
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $66,123 | $20,358 | $345,185 | IRS |
| 990-PF | December 2024 | $41,197 | $44,108 | $299,414 | IRS |
| 990-PF | December 2023 | $30,195 | $49,883 | $303,935 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | 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 27-4376195).
Questions about JOHN E AND SHERYL M DOWNING FAMILY CHARITABLE FOUNDATION
- What is the EIN of JOHN E AND SHERYL M DOWNING FAMILY CHARITABLE FOUNDATION?
- The employer identification number (EIN) of JOHN E AND SHERYL M DOWNING FAMILY CHARITABLE FOUNDATION is 27-4376195.
- Is JOHN E AND SHERYL M DOWNING FAMILY CHARITABLE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2011.
- Are donations to JOHN E AND SHERYL M DOWNING FAMILY CHARITABLE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does JOHN E AND SHERYL M DOWNING FAMILY CHARITABLE FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of JOHN E AND SHERYL M DOWNING FAMILY CHARITABLE 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 JOHN E AND SHERYL M DOWNING FAMILY CHARITABLE 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 JOHN E AND SHERYL M DOWNING FAMILY CHARITABLE FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 2 people; 1 received compensation from the organization, the highest $1,500 (KIM MILLS PAPP, CO-TRUSTEE).
- How much revenue does JOHN E AND SHERYL M DOWNING FAMILY CHARITABLE FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $66,123, expenses of $20,358 and total assets of $345,185 at year end.
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