Nonprofit · EIN 85-6788045
WILLARD R AND LUCILLE W COWAN CHARITABLE TR PHILIP J CURTIS AND
Also known as PHILIP J CURTIS TTEE
Tax-exempt · JACKSON, MI 49201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $13,401 | $96,555 | -$83,154 | $566,054 | $0 | $566,054 |
| December 31, 2024 | 990-PF | $14,591 | $98,793 | -$84,202 | $510,542 | $0 | $510,542 |
| December 31, 2023 | 990-PF | $14,551 | $79,341 | -$64,790 | $582,833 | $0 | $582,833 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $13,401
Expenses
- Grants and similar amounts paid
- $70,000
- Compensation of officers, directors and key employees
- $22,322
- Disbursements for charitable purposes
- $84,324
- Excise tax on investment income
- $1,840
Balance sheet and other
- Total assets, start of year
- $510,542
- Total assets, end of year
- $566,054
- Total liabilities, end of year
- $0
- Net assets, end of year
- $566,054
- Fair market value of assets
- $559,520
- Qualifying distributions
- $84,324
- Net investment income
- $144,585
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 |
|---|---|---|---|
| Philip J Curtis PO Box 766, JACKSON, MI 49204 | Trustee | 2 | $7,804 |
| So Michigan Bank and Trust 113 W Michigan Ave, JACKSON, MI 49201 | Trustee | 2 | $7,526 |
| Huntington Bank 100 E Michigan Ave, JACKSON, MI 49201 | Trustee | 2 | $6,992 |
990-PF for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Huntington National Bank 100 E Michigan Ave, JACKSON, MI 49201 | Trustee | 2 | $8,608 |
| Philip J Curtis PO Box 766, JACKSON, MI 49204 | Trustee | 2 | $8,277 |
990-PF for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Philip J Curtis PO Box 766, JACKSON, MI 49204 | Trustee | 2 | $8,335 |
| Huntington Private Bank 100 E Michigan Ave, JACKSON, MI 49201 | Trustee | 2 | $8,230 |
Address and contacts
- Address (IRS master file)
- 120 W MICHIGAN AVE STE 1500, JACKSON, MI 49201-1330
- Signed the 990-PF
- Huntington Bank Phi, Trustee
- Phone
- (517) 787-9481
- Return prepared by
- CurtisCurtisandBrelinski PC
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
- 85-6788045
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $566,054
- Income (IRS master file)
- $13,401
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $13,401 | $96,555 | $566,054 | IRS |
| 990-PF | December 2024 | $14,591 | $98,793 | $510,542 | IRS |
| 990-PF | December 2023 | $14,551 | $79,341 | $582,833 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | 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 85-6788045).
Questions about WILLARD R AND LUCILLE W COWAN CHARITABLE TR PHILIP J CURTIS AND
- What is the EIN of WILLARD R AND LUCILLE W COWAN CHARITABLE TR PHILIP J CURTIS AND?
- The employer identification number (EIN) of WILLARD R AND LUCILLE W COWAN CHARITABLE TR PHILIP J CURTIS AND is 85-6788045.
- Is WILLARD R AND LUCILLE W COWAN CHARITABLE TR PHILIP J CURTIS AND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to WILLARD R AND LUCILLE W COWAN CHARITABLE TR PHILIP J CURTIS AND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does WILLARD R AND LUCILLE W COWAN CHARITABLE TR PHILIP J CURTIS AND file?
- Form 990-PF. Private foundations file every year.
- When is the next return of WILLARD R AND LUCILLE W COWAN CHARITABLE TR PHILIP J CURTIS AND 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 WILLARD R AND LUCILLE W COWAN CHARITABLE TR PHILIP J CURTIS AND 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 WILLARD R AND LUCILLE W COWAN CHARITABLE TR PHILIP J CURTIS AND?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 3 received compensation from the organization, the highest $7,804 (Philip J Curtis, Trustee).
- How much revenue does WILLARD R AND LUCILLE W COWAN CHARITABLE TR PHILIP J CURTIS AND have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $13,401, expenses of $96,555 and total assets of $566,054 at year end.
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