Nonprofit · EIN 31-1416687
DOWNING FOUNDATION
Tax-exempt · CINCINNATI, OH 45208
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2026 | 990-PF | $318,553 | $333,513 | -$14,960 | $3,458,242 | $0 | $3,458,242 |
| May 31, 2025 | 990-PF | $103,485 | $316,409 | -$212,924 | $3,449,357 | $0 | $3,449,357 |
| May 31, 2024 | 990-PF | $120,162 | $280,852 | -$160,690 | $3,662,281 | $0 | $3,662,281 |
Financial details: 990-PF for the year ended May 31, 2026
Revenue
- Dividends
- $108,917
- Interest
- $62
- Net gain from sales of assets
- $188,860
- Other income
- $20,714
Expenses
- Grants and similar amounts paid
- $265,000
- Disbursements for charitable purposes
- $265,000
- Excise tax on investment income
- $3,484
Balance sheet and other
- Total assets, start of year
- $3,449,357
- Total assets, end of year
- $3,458,242
- Total liabilities, end of year
- $0
- Net assets, end of year
- $3,458,242
- Fair market value of assets
- $6,415,955
- Qualifying distributions
- $265,000
- Net investment income
- $318,553
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 May 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| W Charles Blum 7 Grandin Lane, Cincinnati, OH 45208 | Chairman | 10 | $0 |
| Christine L Blum 1303 Suncrest Drive, Cincinnati, OH 45208 | Director | 0 | $0 |
| Tracy A Blum 7 Grandin Lane, Cincinnati, OH 45208 | Director | 0 | $0 |
990-PF for the year ended May 31, 2025: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| W Charles Blum 7 Grandin Lane, Cincinnati, OH 45208 | Chairman | 10 | $0 |
| Christine L Blum 1303 Suncrest Drive, Cincinnati, OH 45208 | Director | 0 | $0 |
| Tracy A Blum 7 Grandin Lane, Cincinnati, OH 45208 | Director | 0 | $0 |
990-PF for the year ended May 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| W Charles Blum 7 Grandin Lane, Cincinnati, OH 45208 | Chair and Secretary | 10 | $0 |
| Christine L Blum 1303 Suncrest Drive, Cincinnati, OH 45208 | Trustee | 0 | $0 |
| Tracy A Blum 7 Grandin Lane, Cincinnati, OH 45208 | Trustee | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 7 GRANDIN LN, CINCINNATI, OH 45208-3363
- In care of
- % HARRY D BADANES
- Signed the 990-PF
- W Charles Blum, President
- Phone
- (513) 321-2230
- Return prepared by
- Manley Burke LPA
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | 990-PF on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990-PF on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990-PF on file |
IRS record
- EIN
- 31-1416687
- 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
- 1994
- Accounting year ends
- May
- Files
- Form 990-PF
- Category (NTEE)
- Unknown (Z99Z)
- Assets (IRS master file)
- $3,449,357
- Income (IRS master file)
- $987,466
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | May 2026 | $318,553 | $333,513 | $3,458,242 | XML |
| 990-PF | May 2025 | $103,485 | $316,409 | $3,449,357 | XML |
| 990-PF | May 2024 | $120,162 | $280,852 | $3,662,281 | XML |
| 990-PF | May 2023 | – | – | – | IRS |
| 990-PF | May 2022 | – | – | – | IRS |
| 990-PF | May 2021 | – | – | – | 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 31-1416687).
Questions about DOWNING FOUNDATION
- What is the EIN of DOWNING FOUNDATION?
- The employer identification number (EIN) of DOWNING FOUNDATION is 31-1416687.
- Is DOWNING FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1994.
- Are donations to DOWNING FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does DOWNING FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of DOWNING FOUNDATION due?
- The return for tax year 2026 (the year ending May 31, 2027) is due October 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did DOWNING FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended May 2026.
- Who are the officers and directors of DOWNING FOUNDATION?
- The 990-PF for the year ended May 31, 2026 lists 3 people; 0 received compensation from the organization.
- How much revenue does DOWNING FOUNDATION have?
- On its 990-PF for the year ended May 31, 2026 it reported revenue of $318,553, expenses of $333,513 and total assets of $3,458,242 at year end.
Other nonprofits in CINCINNATI
- RAGLAND FAMILY FOUNDATION EIN 31-1493613 · last filed 990-PF for 2025
- BETHESDA PROPERTIES INC EIN 31-1352694 · last filed 990 for 2025
- G L A D HOUSE INC EIN 31-1399871 · last filed 990 for 2025
- GEORGE B QUATMAN FOUNDATION EIN 31-6068296 · last filed 990-PF for 2025
- JOSEPH A AND LAURA L KLUNK FAMILY FOUNDATION EIN 46-3787951 · last filed 990-PF for 2025
- YMCA ALUMNI EIN 91-1704431 · last filed 990 for 2024
- FULLER CHARITABLE FOUNDATION EIN 46-6465271 · last filed 990-PF for 2025
- LEARNING THROUGH ART EIN 31-1367751 · last filed 990 for 2024