Nonprofit · EIN 61-6272488
FRANK W SOWER COMMUNITY TR
Also known as SOWER FRANK W JR TTEE
Tax-exempt · FRANKFORT, KY 40602
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $76,509 | $700,846 | -$624,337 | $126,202 | $0 | $126,202 |
| December 31, 2024 | 990-PF | -$10,968 | $130,844 | -$141,812 | $709,087 | $0 | $709,087 |
| December 31, 2023 | 990-PF | $36,900 | $33,910 | $2,990 | $876,727 | $0 | $876,727 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $18,297
- Interest
- $51
- Net gain from sales of assets
- $58,161
Expenses
- Grants and similar amounts paid
- $696,000
- Compensation of officers, directors and key employees
- $4,846
- Disbursements for charitable purposes
- $696,000
- Excise tax on investment income
- $1,063
Balance sheet and other
- Total assets, start of year
- $702,180
- Total assets, end of year
- $126,202
- Total liabilities, end of year
- $0
- Net assets, end of year
- $126,202
- Fair market value of assets
- $126,202
- Qualifying distributions
- $696,000
- Net investment income
- $76,509
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 |
|---|---|---|---|
| Phyllis A Sower 219 St Clair Street, Frankfort, KY 40601 | Admr | 5 | $2,000 |
| Frank W Sower Jr 49 Rio Vista Drive, Fort Thomas, KY 41075 | Co-Trustee | 2 | $1,423 |
| John R Sower P O Box 453, Frankfort, KY 40602 | Co-Trustee | 2 | $1,423 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Phyllis A Sower 219 St Clair Street, Frankfort, KY 40601 | Admr | 3 | $2,000 |
| Frank W Sower Jr 49 Rio Vista Drive, Fort Thomas, KY 41075 | Co-Trustee | 2 | $922 |
| John R Sower P O Box 453, Frankfort, KY 40602 | Co-Trustee | 2 | $922 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Phyllis A Sower P O Box 453, Frankfort, KY 40602 | Administrator | 1 | $2,000 |
| Frank Sower Jr 49 Rio Vista Drive, Ft Thomas, KY 41075 | Trustee | 0.5 | $955 |
| John R Sower P O Box 453, Frankfort, KY 40602 | Trustee | 0.5 | $955 |
| Lynn S Bufkin Lemuria Circle, Naples, FL 32124 | Trustee | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 453, FRANKFORT, KY 40602-0453
- In care of
- % JOHN R SOWER
- Signed the 990-PF
- John R Sower, CoTrustee
- Phone
- (502) 227-7066
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
- 61-6272488
- 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
- 2001
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $126,202
- Income (IRS master file)
- $722,697
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $76,509 | $700,846 | $126,202 | IRS |
| 990-PF | December 2024 | -$10,968 | $130,844 | $709,087 | IRS |
| 990-PF | December 2023 | $36,900 | $33,910 | $876,727 | 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 61-6272488).
Questions about FRANK W SOWER COMMUNITY TR
- What is the EIN of FRANK W SOWER COMMUNITY TR?
- The employer identification number (EIN) of FRANK W SOWER COMMUNITY TR is 61-6272488.
- Is FRANK W SOWER COMMUNITY TR tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
- Are donations to FRANK W SOWER COMMUNITY TR tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does FRANK W SOWER COMMUNITY TR file?
- Form 990-PF. Private foundations file every year.
- When is the next return of FRANK W SOWER COMMUNITY TR 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 FRANK W SOWER COMMUNITY TR 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 FRANK W SOWER COMMUNITY TR?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 3 received compensation from the organization, the highest $2,000 (Phyllis A Sower, Admr).
- How much revenue does FRANK W SOWER COMMUNITY TR have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $76,509, expenses of $700,846 and total assets of $126,202 at year end.
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