Ephraim McDowell Foundation
The Ephraim McDowell Foundation is a private foundation based in Belfry, Kentucky. Its 2025 filing lists grants for students’ tuition, including tuition for study at universities and community colleges.
Key facts about Ephraim McDowell Foundation
In short: Ephraim McDowell Foundation gave $39K across 25 grants in 2025 (avg $2K), mostly in West Virginia. Source: 2025 IRS Form 990-PF.
- EIN
- 61-0647946
- Latest 990 filing
- Form 990-PF, 2025
- Annual giving (2025)
- $38,600
- Grants made (2025)
- 25
- Average grant
- $1,544
- Median grant
- $1,400
- Total assets
- $354,391
- Primary geography
- West Virginia (59% of itemized 2025 grant dollars)
- How to apply
- The foundation does not restrict giving to preselected organizations. Full details ↓
- Deadline
- Submit by June 10 for the fall semester or November 10 for the spring semester.
Data from IRS Form 990-PF, 2025; updated September 2026. Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.
Financial Overview
From 2025 IRS Form 990-PF · View filing
Total Assets
$354K
-7.4% YoY
Annual Giving
$39K
-0.5% YoY
Grant Count
25
+8.7% YoY
Avg Grant Size
$2K
-8.5% YoY
Under IRS private-foundation payout rules, Ephraim McDowell Foundation reported a distributable amount of $18K for 2025 — the minimum it must pay out in qualifying distributions.
How Ephraim McDowell Foundation gives
- Giving grew 45% from 2022 to 2025. Method
- In 2025 it paid out 242% of its IRS minimum distribution (the 5% rule). Method
From the foundation's IRS Form 990-PF filings. Methodology.
Mission & Focus Areas
The foundation’s filing does not state a mission. Its 2025 grants include tuition assistance for students attending colleges and universities. The application guidance prioritizes majors in health-related fields.
Grantmaking
In filing year 2025, the foundation made 25 grants totaling $38,600. Grant amounts ranged from $700 to $3,200, with a median of $1,400.
Review Cycle
Submit by June 10 for the fall semester or November 10 for the spring semester.
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Geographic Focus
Where this funder awards grants
For 2025 grant dollars, 59% went to recipients in West Virginia, 35% to recipients in Kentucky, and 6% to recipients in Tennessee. The application guidance says applicants or their families should be residents of the Tug Valley area.
Grant Distribution by State
Share of all 25 itemized 2025 grant dollars.
Cities
Giving Over Time
Total grant dollars and number of grants per year
From 2021 to 2025, annual grant giving ranged from $27K (2022) to $39K (2024). In 2025 it made 25 grants totaling $39K.
Grant Insights
How this funder distributes its grants
Top Recipients
Top 10 recipients in 2025
The largest 2025 recipient was Trace Clark ($3K). Together the top 10 received $21K.
Grant Size Distribution
96 grants across all recorded years
The most common grant size was under $50K: 96 grants of 96 (100%).
Giving History
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Trace Clark Williamson, WV | Tuition for Marshall University | $3,200 |
| Fallon Gallimore Williamson, WV | Tuition for West Virginia University | $3,200 |
| Seth Jude Varney, WV | Tuition for West Virginia School of Osteopathic Medicine | $3,200 |
| Kaleigh Baisden Williamson, WV | Tuition for Wingate University | $2,000 |
| Noah McNamee Forest Hills, KY | Tuition for University of Kentucky | $2,000 |
| Alison Woolum Huntington, WV | Tuition for Marshall University | $2,000 |
| Aaron Banks Huntington, WV | Tuition for Marshall University | $1,400 |
| Emily Deaton Williamson, WV | Tuition for University to Tennessee | $1,400 |
| Jessica Dingess Wharncliffe, WV | Tuition for southern West Virginia community and technical college | $1,400 |
| Alyssa Hager Dingess, WV | Tuition for southern West Virginia community and technical college | $1,400 |
Financial History
Multi-year comparison from IRS filings
| Filing year | Assets | Revenue | Expenses | Grants |
|---|---|---|---|---|
| 2025 | $354,391 | $14,169 | $50,771 | $38,600 |
| 2024 | $382,717 | $15,552 | $48,137 | $38,800 |
| 2023 | $406,836 | $13,589 | $37,048 | $26,800 |
| Metric | 2025 | 2024 | 2023 |
|---|---|---|---|
| Total Assets | $354,391 | $382,717 | $406,836 |
| Revenue | $14,169 | $15,552 | $13,589 |
| Expenses | $50,771 | $48,137 | $37,048 |
| Qualifying Distributions | $43,024 | $43,096 | $30,878 |
| Net Investment Income | $9,737 | $13,505 | $9,234 |
| Distributable Amount | $17,802 | $18,813 | $20,992 |
Data update history
When this profile's IRS filing data changed on Grantable
- IRS filings on file for fiscal years 2021–2025
Leadership & Key People
Leadership team and compensation from IRS filings
The 2025 filing lists Paula Vaughan as chairperson, Lesia Sammons as secretary, and Dr. Charles Johnson, Dr. JW Endicott, and Dr. Joshua Leonard as directors.
Ephraim McDowell Foundation is led by Paula Vaughan, Chairperson on every filing since 2024; 2 of 5 officers listed in 2025 are compensated.
Officers on the 2025 filing
Paula Vaughan
Chairperson
On filings since 2024
2 hrs/week
$3K (2024) → $3K (2025)
Charles Johnson
Director
On filings since 2021
2 hrs/week
No compensation reported
Jw Endicott
Director
Vice Chairman → Vice Chairperson, 2023
Vice Chairperson → Director, 2024
On filings since 2021
2 hrs/week
No compensation reported
Joshua Leonard
Director
On filings since 2024
2 hrs/week
No compensation reported
Lesia Sammons
Secretary
Secretary & Treasurer → Secretary, 2024
On filings since 2021
2 hrs/week
$3K (2021) → $3K (2025)
Former officers (2)
- Former: Deborah Harris (2021–2023) — Chairperson
- Former: Joshua Leonard D. D. S. (2021–2023) — Director
Data from IRS Form 990 filings, 2021–2025. "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 $3K, to Paula Vaughan (Chairperson). 2 officers or directors reported compensation on that filing.
Contact
Application contact: Paula Vaughan
Mailing address: 260 Hospital Drive, South Williamson, KY 41503
Phone: (606) 237-1755
Frequently asked questions about Ephraim McDowell Foundation
How much does Ephraim McDowell Foundation give each year?
Ephraim McDowell Foundation gave $39K across 25 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $39K across 23 grants.
What is Ephraim McDowell Foundation's typical grant size?
Ephraim McDowell Foundation's median grant in 2025 was $1,400, and its average grant was $1,544, across 25 grants on its 2025 IRS Form 990-PF.
Where does Ephraim McDowell Foundation give grants?
Ephraim McDowell Foundation gives mostly in West Virginia: 59% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The next largest states were Kentucky (35%) and Tennessee (6%). The most frequent recipient cities were Williamson, WV (5 grants), Forest Hills, KY (4 grants), Huntington, WV (2 grants) and Canada, KY (2 grants).
Does Ephraim McDowell Foundation give general operating support?
Not in 2025: none of the 25 grants with a stated purpose on Ephraim McDowell Foundation's 2025 IRS Form 990-PF were described as general or operating support. Recurring purposes include "Tuition for Marshall University" (3 grants), "Tuition for University of Kentucky" (3 grants) and "Tuition for Capella University" (3 grants).
Who are Ephraim McDowell Foundation's largest grantees?
Ephraim McDowell Foundation's largest 2025 grantees include Trace Clark ($3,200), Fallon Gallimore ($3,200) and Seth Jude ($3,200), according to its 2025 IRS Form 990-PF. Together they received 25% of its itemized 2025 grant dollars.
How large is Ephraim McDowell Foundation?
Ephraim McDowell Foundation reported $354K in total assets on its 2025 IRS Form 990-PF. It paid out $43K in qualifying distributions that year, against a required minimum of $18K (roughly 5% of its investment assets).
What does Ephraim McDowell Foundation fund?
The foundation’s filing does not state a mission. Its 2025 grants include tuition assistance for students attending colleges and universities. The application guidance prioritizes majors in health-related fields. See mission & focus areas ↑
How do I apply for a grant from Ephraim McDowell Foundation?
The foundation does not restrict giving to preselected organizations. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑
What is Ephraim McDowell Foundation's EIN?
Ephraim McDowell Foundation's EIN (Employer Identification Number) is 61-0647946. IRS Form 990 filing data is available on this page for 2021–2025.
Data last updated September 2026. Sourced from IRS Form 990-PF filings. Research dossier generated September 2026.
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