Nonprofit · EIN 47-5367711
E M DOWNER FOUNDATION
Tax-exempt · WILMINGTON, DE 19809
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $106,595 | $50,456 | $56,139 | $936,732 | $0 | $936,732 |
| December 31, 2024 | 990-PF | $86,886 | $44,632 | $42,254 | $880,593 | $0 | $880,593 |
| December 31, 2023 | 990-PF | $16,903 | $44,936 | -$28,033 | $838,339 | $0 | $838,339 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Dividends
- $27,989
- Interest
- $1,059
- Net gain from sales of assets
- $77,547
Expenses
- Grants and similar amounts paid
- $37,750
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $45,927
- Excise tax on investment income
- $2,028
Balance sheet and other
- Total assets, start of year
- $880,593
- Total assets, end of year
- $936,732
- Total liabilities, end of year
- $0
- Net assets, end of year
- $936,732
- Fair market value of assets
- $1,052,076
- Qualifying distributions
- $45,927
- Net investment income
- $147,535
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 |
|---|---|---|---|
| E Michael Downer Foundation Source 501 Silverside Rd, Wilmington, DE 198091377 | Pres, Dir, Sec, Treas | 1 | $0 |
| Yoshimi Downer Foundation Source 501 Silverside Rd, Wilmington, DE 198091377 | Dir | 1 | $0 |
| Edward M Downer III Foundation Source 501 Silverside Rd, Wilmington, DE 198091377 | Dir | 1 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| E Michael Downer Foundation Source 501 Silverside Rd, Wilmington, DE 198091377 | Pres, Dir, Sec, Treas | 1 | $0 |
| Yoshimi Downer Foundation Source 501 Silverside Rd, Wilmington, DE 198091377 | Dir | 1 | $0 |
| Edward M Downer III Foundation Source 501 Silverside Rd, Wilmington, DE 198091377 | Dir | 1 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| E Michael Downer Foundation Source 501 Silverside Rd, Wilmington, DE 198091377 | Pres, Dir, Sec, Treas | 1 | $0 |
| Yoshimi Downer Foundation Source 501 Silverside Rd, Wilmington, DE 198091377 | Dir | 1 | $0 |
| Edward M Downer III Foundation Source 501 Silverside Rd, Wilmington, DE 198091377 | Dir | 1 | $0 |
Address and contacts
- Address (IRS master file)
- FOUNDATION SOURCE 501 SILVERSIDE RD, WILMINGTON, DE 19809-0000
- In care of
- % FOUNDATION SOURCE
- Signed the 990-PF
- E Michael Downer, President
- Phone
- (800) 839-1754
- Return prepared by
- Foundation Source
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
- 47-5367711
- 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
- 2016
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Religion-related (X20)
- Assets (IRS master file)
- $936,732
- Income (IRS master file)
- $612,089
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $106,595 | $50,456 | $936,732 | XML |
| 990-PF | December 2024 | $86,886 | $44,632 | $880,593 | XML |
| 990-PF | December 2023 | $16,903 | $44,936 | $838,339 | 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 47-5367711).
Questions about E M DOWNER FOUNDATION
- What is the EIN of E M DOWNER FOUNDATION?
- The employer identification number (EIN) of E M DOWNER FOUNDATION is 47-5367711.
- Is E M DOWNER FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to E M DOWNER FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does E M DOWNER FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of E M DOWNER 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 E M DOWNER 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 E M DOWNER FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does E M DOWNER FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $106,595, expenses of $50,456 and total assets of $936,732 at year end.
Other nonprofits in WILMINGTON
- NATIONAL COMMUNITY FOUNDATION EIN 77-0552067 · last filed 990 for 2024
- TORAH AND NATURE FOUNDATION EIN 46-0957232 · last filed 990 for 2025
- CORELINK MINISTRIES EIN 23-3084195 · last filed 990-PF for 2025
- ORTHODOX HAWAIIAN IVERON ICON ASSOCIATION EIN 45-4631464 · last filed 990 for 2025
- EL-ERIAN FAMILY FOUNDATION EIN 26-2935065 · last filed 990-PF for 2025
- DESALES SERVICE WORKS INC EIN 23-3030249 · last filed 990 for 2026
- PEOPLE IN MISSION INTERNATIONAL EIN 88-1681958 · last filed 990 for 2025
- FIRST CENTRAL PRESBYTERIAN CHURCH OF WILMINGTON DE INC TR 379 EIN 51-6014955 · last filed 990 for 2025