Nonprofit · EIN 46-7301897
RUTH S LEE CHARITABLE TR
Tax-exempt · ATLANTA, GA 30305
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $113,710 | $166,270 | -$52,560 | $2,443,329 | $0 | $2,443,329 |
| December 31, 2024 | 990-PF | $80,589 | $157,919 | -$77,330 | $2,495,889 | $0 | $2,495,889 |
| December 31, 2023 | 990-PF | $30,088 | $154,494 | -$124,406 | $2,573,219 | $0 | $2,573,219 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $22,765
- Interest
- $24,421
- Net gain from sales of assets
- $65,318
- Other income
- $1,206
Expenses
- Grants and similar amounts paid
- $111,557
- Compensation of officers, directors and key employees
- $15,234
- Disbursements for charitable purposes
- $143,686
- Excise tax on investment income
- $1,260
Balance sheet and other
- Total assets, start of year
- $2,495,889
- Total assets, end of year
- $2,443,329
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,443,329
- Fair market value of assets
- $3,345,180
- Qualifying distributions
- $143,686
- Net investment income
- $112,200
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 |
|---|---|---|---|
| KATHERINE R HILL 2885 ALPINE ROAD NE, ATLANTA, GA 303053403 | CO-TRUSTEE | 0 | $15,234 |
| SUSAN L RUNKLE 83 WHALEBONE ALY, INLET BEACH, FL 32461 | CO-TRUSTEE | 0 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KATHERINE R HILL 2885 ALPINE ROAD NE, ATLANTA, GA 30305 | CO-TRUSTEE | 0 | $5,739 |
| FIRST STATE TRUST COMPANY FIRST STATE TRUST COMPANY 1 RIGHTER PARKWAY SUITE 120, WILMINGTON, DE 19803 | TRUSTEE | 0 | $1,835 |
| SUSAN L RUNKLE 83 WHALEBONE ALY, INLET BEACH, FL 32461 | CO-TRUSTEE | 0 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FIRST STATE TRUST COMPANY FIRST STATE TRUST COMPANY 1 RIGHTER PARKWAY SUITE 120, WILMINGTON, DE 19803 | TRUSTEE | 1 | $7,000 |
| KATHERINE R HILL 688 DARLINGTON ROAD NE, ATLANTA, GA 303052709 | CO-TRUSTEE | 1 | $0 |
| SUSAN L RUNKLE 56 BLUE MOUNTAIN ROAD UNIT B201, SANTA ROSA BEACH, FL 324590138 | CO-TRUSTEE | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 2885 ALPINE RD NE, ATLANTA, GA 30305-3403
- In care of
- % FIRST STATE TRUST COMPANY TTEE
- Signed the 990-PF
- KATHERINE R HILL, CO-TRUSTEE
- Phone
- (334) 233-5409
- Return prepared by
- MCDUFFEE RAMSEY & ASSOCIATES LLC
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
- 46-7301897
- 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)
- Philanthropy, voluntarism and grantmaking foundations (T21)
- Assets (IRS master file)
- $2,443,329
- Income (IRS master file)
- $1,250,111
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $113,710 | $166,270 | $2,443,329 | IRS |
| 990-PF | December 2024 | $80,589 | $157,919 | $2,495,889 | XML |
| 990-PF | December 2023 | $30,088 | $154,494 | $2,573,219 | 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 46-7301897).
Questions about RUTH S LEE CHARITABLE TR
- What is the EIN of RUTH S LEE CHARITABLE TR?
- The employer identification number (EIN) of RUTH S LEE CHARITABLE TR is 46-7301897.
- Is RUTH S LEE CHARITABLE TR tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to RUTH S LEE CHARITABLE TR tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does RUTH S LEE CHARITABLE TR file?
- Form 990-PF. Private foundations file every year.
- When is the next return of RUTH S LEE CHARITABLE 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 RUTH S LEE CHARITABLE 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 RUTH S LEE CHARITABLE TR?
- The 990-PF for the year ended December 31, 2025 lists 2 people; 1 received compensation from the organization, the highest $15,234 (KATHERINE R HILL, CO-TRUSTEE).
- How much revenue does RUTH S LEE CHARITABLE TR have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $113,710, expenses of $166,270 and total assets of $2,443,329 at year end.
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