Horace Ruggles Tua

Private foundation · Grantmaker Cincinnati, OH EIN: 38-6044371
Human services

Horace Ruggles Tua is a private foundation focused on Human services, based in Cincinnati, OH. IRS filing data is available from 2019 through 2025. As of 2025, the organization holds $153K in total assets. In 2025, it awarded 1 grant totaling $9K. Net investment income was $8K.

Key facts about Horace Ruggles Tua

In short: Horace Ruggles Tua gave $9K across 1 grant in 2025 (avg $9K), mostly in Michigan. Source: 2025 IRS Form 990-PF.

EIN
38-6044371
Latest 990 filing
Form 990-PF, 2025
Annual giving (2025)
$9,300
Grants made (2025)
1
Average grant
$9,300
Median grant
$9,300
Total assets
$153,337
Primary geography
Michigan (100% of itemized 2025 grant dollars)

Data from IRS Form 990-PF, 2025; updated October 2026.

Financial Overview

From 2025 IRS Form 990-PF · View filing

Total Assets

$153K

-2.3% YoY

Annual Giving

$9K

-14.8% YoY

Grant Count

1

+0.0% YoY

Avg Grant Size

$9K

-14.8% YoY

Under IRS private-foundation payout rules, Horace Ruggles Tua reported a distributable amount of $11K for 2025 — the minimum it must pay out in qualifying distributions.

How Horace Ruggles Tua gives

  • Giving held roughly steady from 2022 to 2025 (−6%). Method
  • In 2025 it paid out 88% of its IRS minimum distribution (the 5% rule). Foundations have until the end of the next year to meet it. Method

From the foundation's IRS Form 990-PF filings. Methodology.

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Geographic Focus

Where this funder awards grants

Grant Distribution by State

1state

Share of the 2025 grant dollars on its one itemized grant.

States

Cities

Alma

Giving Over Time

Total grant dollars and number of grants per year

$0$5K$10K$15K1 grant2019 1 grant2020 1 grant2021 1 grant2022 1 grant2023 1 grant2024 1 grant2025

From 2019 to 2025, annual grant giving ranged from $7K (2019) to $11K (2024). In 2025 it made 1 grant totaling $9K.

Grant Insights

How this funder distributes its grants

Top Recipients

Top recipient in 2025

Michigan Masonic Home: $9KMichigan Masonic Home$9K

The largest 2025 recipient was Michigan Masonic Home ($9K).

Grant Size Distribution

5 grants across all recorded years

5<$50K$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 5 grants of 5 (100%).

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
Michigan Masonic Home Alma, MISupport for Daily$9,300

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$5K$10K$15K$20K2019 2020 2021 2022 2023 2024 2025
Metric202520242023
Total Assets$153,337$156,988$162,068
Revenue$12,306$11,433$7,377
Expenses$14,628$15,835$13,980
Qualifying Distributions$9,818$11,399$9,951
Net Investment Income$7,646$7,047$3,288
Distributable Amount$11,181$10,396$9,445

Data update history

When this profile's IRS filing data changed on Grantable

  1. Updated Form 990-PF for fiscal year 2019 (received by the IRS July 12, 2020)
  2. Updated Form 990-PF for fiscal year 2020 (received by the IRS April 27, 2021)
  3. Updated Form 990-PF for fiscal year 2021 (received by the IRS May 12, 2022)
  4. Updated Form 990-PF for fiscal year 2022 (received by the IRS October 16, 2023)
  5. Updated Form 990-PF for fiscal year 2023 (received by the IRS May 9, 2024)
  6. Updated Form 990-PF for fiscal year 2024 (received by the IRS May 6, 2025)
  7. Added Form 990-PF for fiscal year 2025 (received by the IRS May 15, 2026)
  8. IRS filings on file for fiscal years 2019–2024

Leadership & Key People

Officers and directors from IRS filings

Horace Ruggles Tua's only listed officer is Fifth Third Bank NA, Trustee on the 2025 filing (compensated).

Officers on the 2025 filing

  • Fifth Third Bank NA

    Trustee

    New on the 2025 filing

    10 hrs/week

    $5K (2025)

Former officers (1)
  • Former: Comerica Bank (2019–2024) — Trustee

Data from IRS Form 990 filings, 2019–2025. "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

Fifth Third Bank NA — Trustee: $5KFifth Third Bank NATrustee$5K

The highest reported compensation on the 2025 filing was $5K, to Fifth Third Bank NA (Trustee).

Frequently asked questions about Horace Ruggles Tua

How much does Horace Ruggles Tua give each year?

Horace Ruggles Tua gave $9K across 1 grant in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $11K across 1 grant.

How large is Horace Ruggles Tua?

Horace Ruggles Tua reported $153K in total assets on its 2025 IRS Form 990-PF. It paid out $10K in qualifying distributions that year, against a required minimum of $11K (roughly 5% of its investment assets). Falling short in one year is not a violation: foundations have until the end of the next year to meet the minimum.

What is Horace Ruggles Tua?

Horace Ruggles Tua is a private foundation focused on Human services, based in Cincinnati, OH. It holds $153K in total assets as of 2025.

Where does Horace Ruggles Tua operate?

Horace Ruggles Tua has awarded grants in Michigan.

What is Horace Ruggles Tua's EIN?

Horace Ruggles Tua's EIN (Employer Identification Number) is 38-6044371. IRS Form 990 filing data is available on this page for 2019–2025.

Data last updated October 2026. Sourced from IRS Form 990-PF filings.

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