Nonprofit · EIN 42-0807103
HERMAN L ROWLEY MEMORIAL TRUST
Tax-exempt · COUNCIL BLFS, IA 51503
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2026 | 990 | $16,585 | $164,841 | -$148,256 | $0 | $0 | $0 |
| July 31, 2025 | 990 | $1,079,917 | $830,464 | $249,453 | $542,085 | $393,829 | $148,256 |
| July 31, 2024 | 990 | $6,844 | $60,470 | -$53,626 | $292,632 | $393,829 | -$101,197 |
| July 31, 2023 | 990 | $0 | $47,571 | -$47,571 | $800,527 | $848,098 | -$47,571 |
Financial details: 990 for the year ended May 31, 2026
Revenue
- Contributions, gifts and grants
- $16,585
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Management and general (functional)
- $164,841
Balance sheet and other
- Total assets, start of year
- $542,085
- Total assets, end of year
- $0
- Total liabilities, end of year
- $0
- Net assets, end of year
- $0
- Gross receipts
- $16,585
- Employees
- 0
- Year formed
- 1955
- State of legal domicile
- IA
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 for the year ended May 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NO REMAINING OFFICERS | BK TRUSTEE Trustee or director | 0 | $0 |
990 for the year ended July 31, 2025: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NO REMAINING OFFICERS | BK TRUSTEE Trustee or director | 0 | $0 |
990 for the year ended July 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NO REMAINING OFFICERS | BK TRUSTEE Trustee or director | 0 | $0 |
990 for the year ended July 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NO REMAINING OFFICERS | BK TRUSTEE Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 25 MAIN PL STE 200, COUNCIL BLFS, IA 51503-0790
- Signed the 990
- Charles L Smith, Trustee
- Phone
- (712) 325-9000
- Return prepared by
- TBB Advisors LLP
Mission
THE ORGANIZATION PROVIDED RESTORATIVE AND MAINTENANCE HEALTH CARE SERVICES TO THOSE INDIVIDUALS WITHIN THE MASONIC FRATERNITY. DUE TO ECONOMIC CHANGES, STAFFING DIFFICULTIES AND OPERATIONAL ISSUES, THE COMPANY FILED FOR BANKRUPTCY, CASE 22-00022-ALS7
Program accomplishments
- THE COMPANY FORMALLY OPERATED A LONG TERM CARE FACILITY. THE COMPANY HAS CEASED ALL ACTIVITIES AND HAS FILED FOR BANKRUPTCY. THE COMPANY HAS BEEN FULLY LIQUIDATED BY THE BANKRUPTCY TRUSTEE.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | 990 on file |
| 2023 | July 31, 2024 | December 16, 2024 | 990 on file |
IRS record
- EIN
- 42-0807103
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1956
- Accounting year ends
- July
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P75I)
- Assets (IRS master file)
- $542,085
- Income (IRS master file)
- $1,079,917
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2026 | $16,585 | $164,841 | $0 | XML |
| 990 | July 2025 | $1,079,917 | $830,464 | $542,085 | XML |
| 990 | July 2024 | $6,844 | $60,470 | $292,632 | XML |
| 990 | July 2023 | $0 | $47,571 | $800,527 | XML |
| 990 | July 2022 | $773,380 | $0 | $848,098 | IRS |
| 990 | July 2021 | – | – | – | IRS |
| 990 | July 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 42-0807103).
Questions about HERMAN L ROWLEY MEMORIAL TRUST
- What is the EIN of HERMAN L ROWLEY MEMORIAL TRUST?
- The employer identification number (EIN) of HERMAN L ROWLEY MEMORIAL TRUST is 42-0807103.
- Is HERMAN L ROWLEY MEMORIAL TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1956.
- Are donations to HERMAN L ROWLEY MEMORIAL TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HERMAN L ROWLEY MEMORIAL TRUST file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of HERMAN L ROWLEY MEMORIAL TRUST due?
- The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HERMAN L ROWLEY MEMORIAL TRUST last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended May 2026.
- Who are the officers and directors of HERMAN L ROWLEY MEMORIAL TRUST?
- The 990 for the year ended May 31, 2026 lists 1 person; 0 received compensation from the organization.
- How much revenue does HERMAN L ROWLEY MEMORIAL TRUST have?
- On its 990 for the year ended May 31, 2026 it reported revenue of $16,585, expenses of $164,841 and total assets of $0 at year end.
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