COWLES RUTH & ANDREW CHAR F0108601 (EIN 746064175) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1967

Legal Domicile

Principal Officer

DEBBIE BROEMSEN

Phone

2102204623

Tax Period

2023-01-01 to 2023-12-31

COWLES RUTH & ANDREW CHAR F0108601, founded in 1967, is a community nonprofit that reported $2.7M in total revenue in fiscal year 2023. Revenue surged 25% from the prior year, signaling strong growth momentum. The organization ran a surplus of $901K, a strong 33% operating margin.

Mission

FOR PURPOSES OF FORM 990, THE ORGANIZATION WILL REFER TO FROST BANK, THE INSTITUTIONAL TRUSTEE OF THIS CHARITABLE TRUST. FROST BANK CARRIES OUT THE INTENT AND DIRECTIONS PROVIDED IN THE GOVERNING DOCUMENT OF THE TRUST. THIS TRUST WAS CREATED UNDER THE WILL OF RUTH COWLES & WILL OF ANDREW COWLES TO BENEFIT THREE NAMED CHARITABLE ORGANIZATIONS. THE BENEFICIARIES ALL QUALIFYAS 501(c)3 ORGANIZATIONS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $1,441,661

Other Revenue $1,288,218

TOTAL REVENUE $2,729,879

Expense Breakdown

Grants Paid $1,658,867

Salaries & Benefits $161,727

Fundraising Expenses $0

Program Expenses $1,658,868

Other Expenses $8,215

TOTAL EXPENSES $1,828,809

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,729,879	$2,181,866	+0.3%
Expenses	$1,828,809	$1,187,378	+0.5%
Net Income	$901,070	$994,488	-0.1%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

N/A

Independent Members

N/A

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DEBBIE BROEMSEN	TRUSTEE	40.0		$161,727	$0	$161,727

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$2,729,879	$1,828,809	$21,796,112	$901,070
2022	$2,181,866	$1,187,378	$20,895,041	$994,488
2021	$2,511,389	$2,795,127	$21,123,458	$-283,738
2020	$892,605	$743,124	$20,184,291	$149,481

COWLES RUTH & ANDREW CHAR F0108601