Nonprofit · EIN 63-0762093
COWIN SPECIAL ACCOUNT
Tax-exempt · BIRMINGHAM, AL 35202
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $127,104 | $71,681 | $55,423 | $1,057,946 | $0 | $1,057,946 |
| December 31, 2024 | 990-PF | $113,544 | $82,454 | $31,090 | $936,998 | $0 | $936,998 |
| December 31, 2023 | 990-PF | $86,736 | $62,858 | $23,878 | $801,329 | $0 | $801,329 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $20,000
- Dividends
- $10,861
- Interest
- $520
- Net gain from sales of assets
- $95,723
Expenses
- Grants and similar amounts paid
- $66,450
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $66,450
- Excise tax on investment income
- $1,436
Balance sheet and other
- Total assets, start of year
- $936,998
- Total assets, end of year
- $1,057,946
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,057,946
- Fair market value of assets
- $1,057,946
- Qualifying distributions
- $66,450
- Net investment income
- $107,104
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 |
|---|---|---|---|
| JAMES P COWIN PO BOX 2766, BIRMINGHAM, AL 35202 | CHAIRMAN & SECRETARY | 0 | $0 |
| CHARLES T COWIN PO BOX 2766, BIRMINGHAM, AL 35202 | VICE-CHAIR | 0 | $0 |
990-PF for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES P COWIN PO BOX 2766, BIRMINGHAM, AL 35202 | CHAIRMAN & SECRETARY | 0 | $0 |
| CHARLES T COWIN PO BOX 2766, BIRMINGHAM, AL 35202 | VICE-CHAIR | 0 | $0 |
990-PF for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES P COWIN PO BOX 2766, BIRMINGHAM, AL 35202 | CHAIRMAN & SECRETARY | 0 | $0 |
| CHARLES T COWIN PO BOX 2766, BIRMINGHAM, AL 35202 | VICE-CHAIR | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2766, BIRMINGHAM, AL 35202-2766
- Signed the 990-PF
- JAMES P COWIN, CHAIRMAN
- Phone
- (205) 841-6666
- Return prepared by
- GUESS CPAPC
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
- 63-0762093
- 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
- 1979
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $1,057,946
- Income (IRS master file)
- $140,962
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $127,104 | $71,681 | $1,057,946 | IRS |
| 990-PF | December 2024 | $113,544 | $82,454 | $936,998 | IRS |
| 990-PF | December 2023 | $86,736 | $62,858 | $801,329 | 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 63-0762093).
Questions about COWIN SPECIAL ACCOUNT
- What is the EIN of COWIN SPECIAL ACCOUNT?
- The employer identification number (EIN) of COWIN SPECIAL ACCOUNT is 63-0762093.
- Is COWIN SPECIAL ACCOUNT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1979.
- Are donations to COWIN SPECIAL ACCOUNT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does COWIN SPECIAL ACCOUNT file?
- Form 990-PF. Private foundations file every year.
- When is the next return of COWIN SPECIAL ACCOUNT 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 COWIN SPECIAL ACCOUNT 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 COWIN SPECIAL ACCOUNT?
- The 990-PF for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does COWIN SPECIAL ACCOUNT have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $127,104, expenses of $71,681 and total assets of $1,057,946 at year end.
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