ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION
The ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION is a private foundation based in Elma, New York. It awarded 87 grants totaling $238,450 in filing year 2025, with most grant dollars going to organizations in New York.
ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION at a glance
In short: ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION gave $238K across 87 grants in 2025 (avg $3K), mostly in New York. 18% of 2025 grantees were new. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $238,450
- +7.7% vs 2024
- Grants made (2025)
- 87
- -16.3% vs 2024
- Average grant
- $2,741
- +28.7% vs 2024
- Median grant
- $1,300
- Total assets
- $2,287,902
- +7.6% vs 2024
- New grantees (estimate)
- 18% first-time grantees (16 of 87, 2025)
- Primary geography
- New York (83% 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 ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION
- How to Apply
-
The foundation states that all requests should be made in writing. It does not restrict giving to preselected organizations, and its filing lists no restrictions on awards.
- Contact
Application contact: Mr M William Boller Trustee
Mailing address: 440 Winspear Road, Elma, NY 14059
Phone: (716) 845-9357
Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.
Who ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION funds
How this funder distributes its grants
Top Recipients
Top 10 recipients in 2025
The largest 2025 recipient was Outdoor U Inc ($27K). Together the top 10 received $119K.
Grant Size Distribution
490 grants across all recorded years
The most common grant size was under $50K: 490 grants of 490 (100%).
Geographic Focus
Where this funder awards grants
In 2025, 83% of grant dollars went to recipients in New York and 10% to recipients in Florida. Tennessee, Texas, and Montana each accounted for 1%.
Grant Distribution by State
Share of 2025 grant dollars across all 87 itemized grants.
States
Cities
Is ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION open to new grantees?
18%
first-time grantees, 2025
In 2025, 16 of 87 grantees (18%) were first-time recipients. First grants averaged $2K; repeat grants $3K. How we count
Medians: $875 first-time, $2K repeat.
- 74% of 2025 grantees were also funded in 2024. Method
- Giving grew 26% from 2022 to 2025. Method
- In 2025 it paid out 127% 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 $134K (2020) to $238K (2025). In 2025 it made 87 grants totaling $238K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Outdoor U Inc Lackawanna, NY | General Operations | $26,900 |
| Baptist Health Foundation Jacksonville, FL | General Operations | $21,400 |
| Iroquois Youth Sportsmans Foundation East Aurora, NY | General Operations | $19,487 |
| Just Buffalo Literary Center Buffalo, NY | General Operations | $14,500 |
| Canisius University Buffalo, NY | General Operations | $10,000 |
| Sisters of St Mary of Namur Buffalo, NY | General Operations | $6,000 |
| Childrens Hospital of Buffalo Foundation Buffalo, NY | General Operations | $6,000 |
| Old Fort Niagara Association Youngstown, NY | General Operations | $5,000 |
| Niagara Falls Gospel Mission Niagara Falls, NY | General Operations | $5,000 |
| St Paul's Lutheran Church Elma, NY | General Operations | $5,000 |
Ready to take the next step with ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION?
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 | $2,287,902 | $436,407 | $334,115 | $238,450 | 87 | $244,280 | $343,457 | $192,294 |
| 2024 | $2,126,193 | $127,236 | $308,988 | $221,400 | 104 | $227,320 | $43,693 | $175,471 |
| 2023 | $2,265,994 | $138,627 | $291,039 | $225,595 | 112 | $228,890 | $77,888 | $153,726 |
| 2022 | $2,094,834 | $504,607 | $289,433 | $189,200 | 95 | $199,914 | — | $153,788 |
| 2021 | $1,893,084 | $302,270 | $252,267 | $150,000 | 92 | $159,593 | $209,596 | $187,803 |
| 2020 | $1,822,639 | $267,951 | $176,393 | $134,000 | 85 | — | $229,708 | $144,931 |
Under IRS private-foundation payout rules, ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION reported a distributable amount of $192K for 2025 — the minimum it must pay out in qualifying distributions.
Research compiled by Grantable AI from public sources. Last updated October 2026.
Mission & Focus Areas
No mission statement for the foundation is provided. Its 2025 grants include organizations with varied missions. Just Buffalo Literary Center describes its mission as creating and strengthening communities through the literary arts. Old Fort Niagara Association says it maintains a historical site as a museum, while Niagara Hospice provides specialized services to people with life-limiting illnesses and their families. Wings Flights of Hope provides free air transportation for people needing medical attention. The Buffalo Philharmonic Orchestra describes its work as producing symphonic music and offering arts education for area youth; Shakespeare in Delaware Park provides free public theater; and Heart Love & Soul works to feed people in need and improve their quality of life through self-help and educational programs.
Grantmaking
In filing year 2025, the foundation made 87 grants totaling $238,450. Awards ranged from $25 to $26,900, with a median grant of $1,300. The largest listed grants included $26,900 to Outdoor U Inc, $21,400 to Baptist Health Foundation, $19,487 to Iroquois Youth Sportsmans Foundation, $14,500 to Just Buffalo Literary Center, and $10,000 to Canisius University. The listed purposes for these grants were general operations.
Leadership & Key People
Leadership team and compensation from IRS filings
The 2025 filing lists M William Boller, Thomas F Hewner, and Ronald L Jaros as trustees.
ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION's 2025 filing lists 3 officers; all 3 officers listed in 2025 are compensated.
Officers on the 2025 filing
M. William Boller
Trustee
On filings since 2020
0.5 hrs/week
$4K (2020) → $6K (2025)
Ronald L. Jaros
Trustee
On filings since 2020
0.5 hrs/week
$4K (2020) → $6K (2025)
Thomas F. Hewner
Trustee
On filings since 2020
0.5 hrs/week
$4K (2020) → $6K (2025)
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.
Compensation Overview
From 2025 IRS filing
The highest reported compensation on the 2025 filing was $6K, to M William Boller (Trustee). 3 officers or directors reported compensation on that filing.
Frequently asked questions about ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION
How much does ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION give each year?
ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION gave $238K across 87 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $221K across 104 grants.
What is ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION's typical grant size?
ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION's median grant in 2025 was $1,300, and its average grant was $2,741, across 87 grants on its 2025 IRS Form 990-PF. Organizations receiving their first grant from ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION that year got $2K on average.
Where does ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION give grants?
ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION gives mostly in New York: 83% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The next largest state was Florida (10%). The most frequent recipient cities were Buffalo, NY (20 grants), Elma, NY (8 grants), Washington, DC (5 grants) and East Aurora, NY (3 grants).
Does ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION give general operating support?
Yes: 100% of ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION's 2025 grants with a stated purpose (87 of 87) were for general or operating support, per its 2025 IRS Form 990-PF.
Who are ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION's largest grantees?
ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION's largest 2025 grantees include Outdoor U Inc ($26,900), Baptist Health Foundation ($21,400) and Iroquois Youth Sportsmans Foundation ($19,487), according to its 2025 IRS Form 990-PF. Together they received 28% of its itemized 2025 grant dollars.
How large is ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION?
ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION reported $2.3M in total assets on its 2025 IRS Form 990-PF. It paid out $244K in qualifying distributions that year, against a required minimum of $192K (roughly 5% of its investment assets).
What does ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION fund?
No mission statement for the foundation is provided. Its 2025 grants include organizations with varied missions. Just Buffalo Literary Center describes its mission as creating and strengthening communities through the literary arts. See mission & focus areas ↑
How do I apply for a grant from ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION?
The foundation states that all requests should be made in writing. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑
What is ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION's EIN?
ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION's EIN (Employer Identification Number) is 16-1527078. 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 October 2026.
Data update history
(2)
When this profile's IRS filing data changed on Grantable
- Added Form 990-PF for fiscal year 2025 (received by the IRS August 19, 2026)
- IRS filings on file for fiscal years 2020–2024
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Cite this profile
Grantable. (2026). ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION funder profile. GrantGraph. Retrieved October 11, 2026, from https://grantable.co/funders/elsie-p-and-lucius-b-mccowan-private-foundation-morg_ef70606c43c14b11b2c316321f5c8c47
BibTeX
@misc{grantable_161527078_2026,
author = {{Grantable}},
title = {{ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION funder profile}},
howpublished = {GrantGraph},
year = {2026},
url = {https://grantable.co/funders/elsie-p-and-lucius-b-mccowan-private-foundation-morg_ef70606c43c14b11b2c316321f5c8c47},
note = {Accessed 2026-10-11. 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 ELSIE P AND LUCIUS B McCOWAN PRIVATE FOUNDATION'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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