Nonprofit · EIN 31-1096254
SPAULDING FOUNDATION
Tax-exempt · CINCINNATI, OH 45236
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $3,224,047 | $2,164,871 | $1,059,176 | $35,637,255 | $497 | $35,636,758 |
| December 31, 2024 | 990-PF | $7,905,245 | $2,250,420 | $5,654,825 | $34,578,065 | $483 | $34,577,582 |
| February 29, 2024 | 990-PF | $2,485,110 | $1,876,772 | $608,338 | $28,923,240 | $483 | $28,922,757 |
| February 28, 2023 | 990-PF | $2,073,337 | $2,498,254 | -$424,917 | $28,315,089 | $670 | $28,314,419 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $1,241,080
- Net gain from sales of assets
- $1,982,967
Expenses
- Grants and similar amounts paid
- $1,545,944
- Compensation of officers, directors and key employees
- $95,592
- Salaries, compensation and benefits (total)
- $46,296
- Disbursements for charitable purposes
- $1,779,020
- Excise tax on investment income
- $42,005
Balance sheet and other
- Total assets, start of year
- $34,578,065
- Total assets, end of year
- $35,637,255
- Total liabilities, end of year
- $497
- Net assets, end of year
- $35,636,758
- Fair market value of assets
- $46,715,394
- Qualifying distributions
- $1,779,020
- Net investment income
- $3,224,047
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 | Other / benefits |
|---|---|---|---|---|
| Linda Marlow 8040 Hosbrook Road Suite 440, Cincinnati, OH 45236 | Trustee | 25 | $53,000 | $3,180 |
| Doug Marlow 8040 Hosbrook Road Suite 440, Cincinnati, OH 45236 | Trustee | 10 | $14,200 | $0 |
| Emily Prather 8040 Hosbrook Road Suite 440, Cincinnati, OH 45236 | Trustee | 10 | $14,200 | $0 |
| Ross Prather 8040 Hosbrook Road Suite 440, Cincinnati, OH 45236 | Trustee | 10 | $14,200 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Linda K Marlow 8040 Hosbrook Road Suite 440, Cincinnati, OH 45236 | Trustee | 10 | $51,500 |
| Emily Prather 8040 Hosbrook Road Suite 440, Cincinnati, OH 45236 | Trustee | 10 | $17,150 |
| Ross Prather 8040 Hosbrook Road Suite 440, Cincinnati, OH 45236 | Trustee | 10 | $17,150 |
| Doug Marlow 8040 Hosbrook Road Suite 440, Cincinnati, OH 45236 | Trustee | 10 | $17,150 |
990-PF for the year ended February 29, 2024: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Linda K Marlow 8040 Hosbrook Road Suite 440, Cincinnati, OH 45236 | Trustee | 10 | $39,117 | $932 |
| Ross Prather 8040 Hosbrook Road Suite 440, Cincinnati, OH 45236 | Trustee | 10 | $13,500 | $0 |
| Emily Prather 8040 Hosbrook Road Suite 440, Cincinnati, OH 45236 | Trustee | 10 | $13,400 | $0 |
| Doug Marlow 8040 Hosbrook Road Suite 440, Cincinnati, OH 45236 | Trustee | 10 | $10,050 | $0 |
| James R Marlow - deceased 43023 8040 Hosbrook Road Suite 440, Cincinnati, OH 45236 | Trustee | 15 | $8,333 | $481 |
990-PF for the year ended February 28, 2023: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| James R Marlow - deceased 43023 7822 Bridgepoint Drive, Cincinnati, OH 45248 | Trustee | 15 | $36,773 | $1,625 |
| John E Prather - deceased 63022 1518 Nagel Road, Cincinnati, OH 45255 | President | 40 | $26,667 | $1,600 |
| Lisa L Prather 1031 Wittshire Circle, Cincinnati, OH 45255 | Trustee | 10 | $13,100 | $0 |
| Linda K Marlow 7822 Bridgepoint Drive, Cincinnati, OH 45248 | Trustee | 10 | $13,100 | $0 |
| Ross Prather 7822 Bridgepoint Drive, Cincinnati, OH 45248 | Trustee | 10 | $3,250 | $0 |
Address and contacts
- Address (IRS master file)
- 8040 HOSBROOK RD STE 440, CINCINNATI, OH 45236-2908
- In care of
- % LINDA K MARLOW
- Signed the 990-PF
- Linda Marlow, President
- Phone
- (513) 936-0101
- Return prepared by
- Barnes Dennig & Co LTD
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 | No data |
IRS record
- EIN
- 31-1096254
- 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
- 1984
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $35,637,255
- Income (IRS master file)
- $9,780,169
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | – | – | – | IRS |
| 990-PF | December 2024 | – | – | – | IRS |
| 990-PF | February 2024 | $2,485,110 | $1,876,772 | $28,923,240 | IRS |
| 990-PF | February 2023 | $2,073,337 | $2,498,254 | $28,315,089 | IRS |
| 990-PF | February 2022 | – | – | – | IRS |
| 990-PF | February 2021 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about SPAULDING FOUNDATION
- What is the EIN of SPAULDING FOUNDATION?
- The employer identification number (EIN) of SPAULDING FOUNDATION is 31-1096254.
- Is SPAULDING FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1984.
- Are donations to SPAULDING FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does SPAULDING FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of SPAULDING 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 SPAULDING 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 SPAULDING FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 4 received compensation from the organization, the highest $53,000 (Linda Marlow, Trustee).
- How much revenue does SPAULDING FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $3,224,047, expenses of $2,164,871 and total assets of $35,637,255 at year end.
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