Cowin Special Account
Cowin Special Account is a private foundation based in Birmingham, Alabama. Its 2025 filing reports 14 grants totaling $66,450, with grants to organizations in Alabama, Tennessee, Georgia, and New Jersey; the listed grant purposes are community/public benefit.
Cowin Special Account at a glance
In short: Cowin Special Account gave $66K across 14 grants in 2025 (avg $5K), mostly in Alabama. 36% of 2025 grantees were new. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $66,450
- -16.4% vs 2024
- Grants made (2025)
- 14
- +0.0% vs 2024
- Average grant
- $4,746
- -16.4% vs 2024
- Median grant
- $1,000
- Total assets
- $1,057,946
- +12.9% vs 2024
- New grantees (estimate)
- 36% first-time grantees (5 of 14, 2025; small sample)
- Primary geography
- Alabama (81% of itemized 2025 grant dollars)
- Latest 990 filing
- Form 990-PF, 2025 View filing
Data from IRS Form 990-PF, 2025; updated October 2026. New grantees are estimated by matching recipient names across years (methodology).
How to apply to Cowin Special Account
- How to Apply
-
The 2025 filing lists James P. Cowin as the contact and states that no form or materials are required and that there are no restrictions on awards. The filing also says the foundation does not restrict giving to preselected organizations.
- Review Cycle
- None listed.
- Deadline
- None listed.
- Contact
Application contact: James P Cowin
Mailing address: 2238 Pinson Valley Parkway, Birmingham, AL 35217-2009
Phone: (205) 841-6666
Email: jcowin@cowin.com
Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.
Who Cowin Special Account funds
How this funder distributes its grants
Top Recipients
Top 10 recipients in 2025
The largest 2025 recipient was Mitchells Place ($40K). Together the top 10 received $65K.
Grant Size Distribution
53 grants across all recorded years
The most common grant size was under $50K: 53 grants of 53 (100%).
Geographic Focus
Where this funder awards grants
The 2025 grant dollars went to recipients in Alabama (81%), Tennessee (15%), Georgia (2%), and New Jersey (2%). The foundation is based in Birmingham, Alabama.
Grant Distribution by State
Share of 2025 grant dollars across all 14 itemized grants.
Cities
Is Cowin Special Account open to new grantees?
36%
first-time grantees, 2025
In 2025, 5 of 14 grantees (36%) were first-time recipients. With only 14 grantees, that is a small sample: one grantee more or less moves the share by about 7 points. First grants averaged $480; repeat grants $7K. How we count
Medians: $400 first-time, $2K repeat.
- 29% of 2025 grantees were also funded in 2024. Method
- Giving grew 27% from 2022 to 2025. Method
- In 2025 it paid out 145% of its IRS minimum distribution (the 5% rule). Method
Estimate from itemized grant lists in IRS Form 990-PF filings (2020–2025). Recipient names are matched across years, so a renamed or misspelled grantee can look new; grants to individuals are left out. Methodology.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2020 to 2025, annual grant giving ranged from $43K (2021) to $80K (2024). In 2025 it made 14 grants totaling $66K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Mitchells Place Birmingham, AL | Community/Public Benefit | $40,000 |
| University of the South Sewanee, TN | Community/Public Benefit | $10,000 |
| Nature Conservancy in AL Birmingham, AL | Community/Public Benefit | $5,000 |
| Tum Tum Tree Foundation Birmingham, AL | Community/Public Benefit | $5,000 |
| American Cancer Society Kennesaw, GA | Community/Public Benefit | $1,500 |
| Reed Foundation Oakland, NJ | Community/Public Benefit | $1,000 |
| Unless U Vestavia, AL | Community/Public Benefit | $1,000 |
| WISE4AL Birmingham, AL | Community/Public Benefit | $1,000 |
| Linly Heflin Birmingham, AL | Community/Public Benefit | $500 |
| Birmingham Museum of Art Birmingham, AL | Community/Public Benefit | $400 |
Ready to take the next step with Cowin Special Account?
Financial History
Multi-year comparison from IRS filings
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Qualifying Distributions | Net Investment Income | Distributable Amount |
|---|---|---|---|---|---|---|---|---|
| 2025 | $1,057,946 | $127,104 | $71,681 | $66,450 | 14 | $66,450 | $103,292 | $45,854 |
| 2024 | $936,998 | $113,544 | $82,454 | $79,500 | 14 | $79,500 | $72,041 | $40,092 |
| 2023 | $801,329 | $86,736 | $62,858 | $58,700 | 7 | $58,700 | $29,656 | $32,880 |
| 2022 | $593,488 | $32,512 | $55,567 | $52,500 | 5 | $52,500 | $26,009 | $30,942 |
| 2021 | $771,194 | $79,636 | $45,921 | $42,650 | 13 | $42,650 | $58,000 | $34,267 |
| 2020 | $656,337 | $62,758 | $70,324 | $67,200 | 13 | — | $21,196 | $25,776 |
Under IRS private-foundation payout rules, Cowin Special Account reported a distributable amount of $46K for 2025 — the minimum it must pay out in qualifying distributions.
Research compiled by Grantable AI from public sources. Last updated September 2026.
Mission & Focus Areas
No mission statement for the foundation is provided. The 2025 grants show support for a range of organizations. For example, Mitchell’s Place says it provides diagnostic, educational, and therapeutic services for children and families affected by autism and other developmental disabilities. The University of the South describes its work as liberal arts education and theological education. Tum Tum Tree Foundation says it raises and provides funds to nonprofit organizations supporting Alabama children with certain serious or life-altering conditions.
Other 2025 grantees describe work that includes cancer advocacy, research, and patient support (American Cancer Society); continuing education and life-skills services for adults with developmental disabilities (Unless U); and professional theatre for children (Birmingham Children’s Theatre).
Grantmaking
In 2025, the foundation reported 14 grants totaling $66,450. Grants ranged from $250 to $40,000, with a median grant of $1,000.
Notable 2025 grants included $40,000 to Mitchell’s Place, $10,000 to the University of the South, $5,000 each to Nature Conservancy in Alabama and Tum Tum Tree Foundation, and $1,500 to American Cancer Society. Other reported recipients included Reed Foundation ($1,000), Unless U ($1,000), WISE4AL ($1,000), Linly Heflin ($500), Birmingham Museum of Art ($400), Magic Moments ($300), and Birmingham Children’s Theatre ($250).
Leadership & Key People
Leadership team and compensation from IRS filings
The 2025 filing lists James P. Cowin as chairman and secretary and Charles T. Cowin as vice-chair.
Cowin Special Account is led by James P. Cowin, Chairman & Secretary on every filing since 2020; none of the 2 officers listed in 2025 report compensation.
Officers on the 2025 filing
James P. Cowin
Chairman & Secretary
On filings since 2020
No compensation reported
Charles T. Cowin
Vice Chair
On filings since 2020
No compensation reported
Data from IRS Form 990 filings, 2020–2025. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.
Frequently asked questions about Cowin Special Account
How much does Cowin Special Account give each year?
Cowin Special Account gave $66K across 14 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $80K across 14 grants.
What is Cowin Special Account's typical grant size?
Cowin Special Account's median grant in 2025 was $1,000, and its average grant was $4,746, across 14 grants on its 2025 IRS Form 990-PF. Organizations receiving their first grant from Cowin Special Account that year got $480 on average.
Where does Cowin Special Account give grants?
Cowin Special Account gives mostly in Alabama: 81% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The next largest state was Tennessee (15%). The most frequent recipient cities were Birmingham, AL (10 grants).
Does Cowin Special Account give general operating support?
Not in 2025: none of the 14 grants with a stated purpose on Cowin Special Account's 2025 IRS Form 990-PF were described as general or operating support. Recurring purposes include "Community/Public Benefit" (14 grants).
Who are Cowin Special Account's largest grantees?
Cowin Special Account's largest 2025 grantees include Mitchells Place ($40,000), University of the South ($10,000) and Nature Conservancy in AL ($5,000), according to its 2025 IRS Form 990-PF. Together they received 83% of its itemized 2025 grant dollars.
How large is Cowin Special Account?
Cowin Special Account reported $1.1M in total assets on its 2025 IRS Form 990-PF. It paid out $66K in qualifying distributions that year, against a required minimum of $46K (roughly 5% of its investment assets).
What does Cowin Special Account fund?
No mission statement for the foundation is provided. The 2025 grants show support for a range of organizations. For example, Mitchell’s Place says it provides diagnostic, educational, and therapeutic services for children and families affected by autism and other developmental disabilities. See mission & focus areas ↑
How do I apply for a grant from Cowin Special Account?
The 2025 filing lists James P. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑
What is Cowin Special Account's EIN?
Cowin Special Account's EIN (Employer Identification Number) is 63-0762093. IRS Form 990 filing data is available on this page for 2020–2025.
Data last updated October 2026. Sourced from IRS Form 990-PF filings. Research dossier generated September 2026.
Data update history
(6)
When this profile's IRS filing data changed on Grantable
- Updated Form 990-PF for fiscal year 2020 (received by the IRS January 15, 2022)
- Updated Form 990-PF for fiscal year 2021 (received by the IRS April 27, 2022)
- Updated Form 990-PF for fiscal year 2022 (received by the IRS May 9, 2023)
- Updated Form 990-PF for fiscal year 2023 (received by the IRS April 22, 2024)
- Updated Form 990-PF for fiscal year 2024 (received by the IRS April 25, 2025)
- Added Form 990-PF for fiscal year 2025 (received by the IRS May 6, 2026)
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Cite this profile
Grantable. (2026). Cowin Special Account funder profile. GrantGraph. Retrieved October 21, 2026, from https://grantable.co/funders/cowin-special-account-morg_82de46c20e1049c888e33224a2a2a244
BibTeX
@misc{grantable_630762093_2026,
author = {{Grantable}},
title = {{Cowin Special Account funder profile}},
howpublished = {GrantGraph},
year = {2026},
url = {https://grantable.co/funders/cowin-special-account-morg_82de46c20e1049c888e33224a2a2a244},
note = {Accessed 2026-10-21. Data licensed CC BY 4.0}
}The figures on this page are open data under CC BY 4.0: reuse them with credit to Grantable and a link. Download the data.
Figures come from Cowin Special Account's IRS filings (methodology). AI-written summaries, news items and logos are not covered by the open licence. Spot an error? Email hello@grantable.co.
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