Jack and Marilyn Macallister
Jack and Marilyn Macallister is a private foundation, based in Gunnison, CO. IRS filing data is available from 2019 through 2025. As of 2025, the organization holds $2.2M in total assets. In 2025, it awarded 8 grants totaling $121K. Net investment income was $61K.
Jack and Marilyn Macallister at a glance
In short: Jack and Marilyn Macallister gave $121K across 8 grants in 2025 (avg $15K), mostly in Colorado. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $121,000
- -14.5% vs 2024
- Grants made (2025)
- 8
- -20.0% vs 2024
- Average grant
- $15,125
- +6.9% vs 2024
- Median grant
- $11,250
- Total assets
- $2,229,122
- -2.7% vs 2024
- Primary geography
- Colorado (92% of itemized 2025 grant dollars)
- Latest 990 filing
- Form 990-PF, 2025 View filing
Data from IRS Form 990-PF, 2025; updated September 2026.
Who Jack and Marilyn Macallister funds
How this funder distributes its grants
Top Recipients
Top 8 recipients in 2025
The largest 2025 recipient was Gunnison Arts Center ($35K). Together the top 8 received $121K.
Grant Size Distribution
47 grants across all recorded years
The most common grant size was under $50K: 46 grants of 47 (98%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of 2025 grant dollars across all 8 itemized grants.
Cities
How Jack and Marilyn Macallister gives
- Giving held roughly steady from 2022 to 2025 (−7%). Method
- In 2025 it paid out 97% 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.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2019 to 2025, annual grant giving ranged from $111K (2019) to $142K (2024). In 2025 it made 8 grants totaling $121K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Gunnison Arts Center Gunnison, CO | General Operations | $35,000 |
| Gunnison Valley Animal Welfare Gunnison, CO | General Operations | $25,000 |
| The Community Foundation of Gunnison, CO | Forever Fund | $24,000 |
| Western Colorado University Gunnison, CO | General Operations | $12,500 |
| University of Iowa Foundation Iowa City, IA | Scholarship Fund | $10,000 |
| Gunnison Valley Mentors Gunnison, CO | Endowment Fund | $7,500 |
| Gunnison Valley Health Foundation Gunnison, CO | General Operations | $5,000 |
| Gunnison Valley Food Pantry Gunnison, CO | General Operations | $2,000 |
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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 | $2,229,122 | $79,816 | $140,664 | $121,000 | 8 | $121,988 | $60,966 | $126,027 |
| 2024 | $2,289,970 | $257,120 | $155,681 | $141,500 | 10 | $142,425 | $68,730 | $109,621 |
| 2023 | $2,188,531 | $105,418 | $132,894 | $111,000 | 6 | $111,925 | $84,449 | $107,861 |
| 2022 | $2,216,007 | $95,676 | $153,927 | $130,000 | 16 | $131,475 | $75,250 | $118,421 |
| 2021 | $2,274,258 | $168,143 | $159,739 | $131,300 | 7 | $133,057 | $145,780 | $129,548 |
| 2020 | $2,265,854 | $332,503 | $136,908 | $111,500 | 17 | — | $310,745 | $120,477 |
| 2019 | $2,070,259 | $100,137 | $129,589 | $111,000 | 25 | — | $86,089 | $126,910 |
Under IRS private-foundation payout rules, Jack and Marilyn Macallister reported a distributable amount of $126K for 2025 — the minimum it must pay out in qualifying distributions.
Leadership & Key People
Officers and directors from IRS filings
Jack and Marilyn Macallister is led by James Neal Macallister, President on every filing since 2019; none of the 5 officers listed in 2025 report compensation.
Officers on the 2025 filing
James Neal Macallister
President
On filings since 2019
No compensation reported
Cate Macallister
Director
On filings since 2019
No compensation reported
Arthur Cohen
Assistant Se
Assis. Secretary → Assistant Se, 2022
On filings since 2019
No compensation reported
Eugene Zelek
Assistant Se
Assis Secretary → Assistant Se, 2022
On filings since 2019
No compensation reported
Kathy Macallister
Secretary
On filings since 2019
No compensation reported
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.
Frequently asked questions about Jack and Marilyn Macallister
How much does Jack and Marilyn Macallister give each year?
Jack and Marilyn Macallister gave $121K across 8 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $142K across 10 grants.
What is Jack and Marilyn Macallister's typical grant size?
Jack and Marilyn Macallister's median grant in 2025 was $11,250, and its average grant was $15,125, across 8 grants on its 2025 IRS Form 990-PF.
Where does Jack and Marilyn Macallister give grants?
Jack and Marilyn Macallister gives mostly in Colorado: 92% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The next largest state was Iowa (8%). The most frequent recipient cities were Gunnison, CO (7 grants).
Does Jack and Marilyn Macallister give general operating support?
Yes: 63% of Jack and Marilyn Macallister's 2025 grants with a stated purpose (5 of 8) were for general or operating support, per its 2025 IRS Form 990-PF.
Who are Jack and Marilyn Macallister's largest grantees?
Jack and Marilyn Macallister's largest 2025 grantees include Gunnison Arts Center ($35,000), Gunnison Valley Animal Welfare ($25,000) and The Community Foundation of ($24,000), according to its 2025 IRS Form 990-PF. Together they received 69% of its itemized 2025 grant dollars.
How large is Jack and Marilyn Macallister?
Jack and Marilyn Macallister reported $2.2M in total assets on its 2025 IRS Form 990-PF. It paid out $122K in qualifying distributions that year, against a required minimum of $126K (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 Jack and Marilyn Macallister's EIN?
Jack and Marilyn Macallister's EIN (Employer Identification Number) is 74-2619186. IRS Form 990 filing data is available on this page for 2019–2025.
Data last updated September 2026. Sourced from IRS Form 990-PF filings.
Data update history
(8)
When this profile's IRS filing data changed on Grantable
- Updated Form 990-PF for fiscal year 2019 (received by the IRS May 26, 2020)
- Updated Form 990-PF for fiscal year 2020 (received by the IRS November 5, 2021)
- Updated Form 990-PF for fiscal year 2021 (received by the IRS October 31, 2022)
- Updated Form 990-PF for fiscal year 2022 (received by the IRS May 19, 2023)
- Updated Form 990-PF for fiscal year 2023 (received by the IRS July 8, 2024)
- Updated Form 990-PF for fiscal year 2024 (received by the IRS May 1, 2025)
- Updated Form 990-PF for fiscal year 2025 (received by the IRS April 1, 2026)
- IRS filings on file for fiscal years 2019–2025
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