John E and Sheryl M Downing Family Charitable Foundation

Private foundation · Grantmaker Bowling Green, KY EIN: 27-4376195

John E and Sheryl M Downing Family Charitable Foundation is a private foundation, based in Bowling Green, KY. IRS filing data is available from 2020 through 2025. As of 2025, the organization holds $345K in total assets. In 2025, it awarded 6 grants totaling $16K. Net investment income was $64K.

Key facts about John E and Sheryl M Downing Family Charitable Foundation

In short: John E and Sheryl M Downing Family Charitable Foundation gave $16K across 6 grants in 2025 (avg $3K), mostly in Kentucky. Source: 2025 IRS Form 990-PF.

EIN
27-4376195
Latest 990 filing
Form 990-PF, 2025
Annual giving (2025)
$16,000
Grants made (2025)
6
Average grant
$2,667
Median grant
$3,000
Total assets
$345,185
Primary geography
Kentucky (56% 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

$345K

+15.3% YoY

Annual Giving

$16K

-60.0% YoY

Grant Count

6

+0.0% YoY

Avg Grant Size

$3K

-60.0% YoY

Under IRS private-foundation payout rules, John E and Sheryl M Downing Family Charitable Foundation reported a distributable amount of $20K for 2025 — the minimum it must pay out in qualifying distributions.

How John E and Sheryl M Downing Family Charitable Foundation gives

  • Giving fell 66% from 2022 to 2025. Method
  • In 2025 it paid out 91% 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

5states

Share of 2025 grant dollars across all 6 itemized grants.

Cities

Bowling GreenAtlantaLouisvilleOwassoScottsvilleNew YorkNew Albany

Giving Over Time

Total grant dollars and number of grants per year

$0$20K$40K$60K6 grants2020 6 grants2021 6 grants2022 6 grants2023 6 grants2024 6 grants2025

From 2020 to 2025, annual grant giving ranged from $16K (2025) to $48K (2022). In 2025 it made 6 grants totaling $16K.

Grant Insights

How this funder distributes its grants

Top Recipients

Top 6 recipients in 2025

Folds of Honor: $3KFolds of Honor$3KAmerican Cancer Society: $3KAmerican Cancer Society$3KAmerican Printing for the Blind: $3KAmerican Printing for theBlind$3KBrass: $3KBrass$3KCenter for Courageous Kids: $3KCenter for Courageous Kids$3KToys for Tots: $1KToys for Tots$1K

The largest 2025 recipient was Folds of Honor ($3K). Together the top 6 received $16K.

Grant Size Distribution

30 grants across all recorded years

30<$50K$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 30 grants of 30 (100%).

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
Folds of Honor Owasso, OKGeneral Support$3,000
American Cancer Society Atlanta, GAGeneral Support$3,000
American Printing for the Blind Louisville, KYGeneral Support$3,000
Brass Bowling Green, KYGeneral Support$3,000
Center for Courageous Kids Scottsville, KYGeneral Support$3,000
Toys for Tots New Albany, INGeneral Support$1,000

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$20K$40K$60K$80K2020 2021 2022 2023 2024 2025
Metric202520242023
Total Assets$345,185$299,414$303,935
Revenue$66,123$41,197$30,195
Expenses$20,358$44,108$49,883
Qualifying Distributions$17,775$41,675$49,180
Net Investment Income$64,085$39,180$29,942
Distributable Amount$19,552$18,768$19,841

Data update history

When this profile's IRS filing data changed on Grantable

  1. Added Form 990-PF for fiscal year 2025 (received by the IRS May 8, 2026)
  2. IRS filings on file for fiscal years 2020–2024

Leadership & Key People

Officers and directors from IRS filings

John E and Sheryl M Downing Family Charitable Foundation's 2025 filing lists 2 officers; 1 of 2 officers listed in 2025 is compensated.

Officers on the 2025 filing

  • Kim Mills Papp

    Co-Trustee

    On filings since 2020

    $2K (2020) → $2K (2025)

  • J. Eric Downing

    Co-Trustee

    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.

Compensation Overview

From 2025 IRS filing

Kim Mills Papp — Co-Trustee: $2KKim Mills PappCo-Trustee$2K

The highest reported compensation on the 2025 filing was $2K, to Kim Mills Papp (Co-Trustee).

Frequently asked questions about John E and Sheryl M Downing Family Charitable Foundation

How much does John E and Sheryl M Downing Family Charitable Foundation give each year?

John E and Sheryl M Downing Family Charitable Foundation gave $16K across 6 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $40K across 6 grants.

What is John E and Sheryl M Downing Family Charitable Foundation's typical grant size?

John E and Sheryl M Downing Family Charitable Foundation's median grant in 2025 was $3,000, and its average grant was $2,667, across 6 grants on its 2025 IRS Form 990-PF.

Where does John E and Sheryl M Downing Family Charitable Foundation give grants?

John E and Sheryl M Downing Family Charitable Foundation gives mostly in Kentucky: 56% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The next largest states were Oklahoma (19%) and Georgia (19%).

Does John E and Sheryl M Downing Family Charitable Foundation give general operating support?

Yes: 100% of John E and Sheryl M Downing Family Charitable Foundation's 2025 grants with a stated purpose (6 of 6) were for general or operating support, per its 2025 IRS Form 990-PF.

Who are John E and Sheryl M Downing Family Charitable Foundation's largest grantees?

John E and Sheryl M Downing Family Charitable Foundation's largest 2025 grantees include Folds of Honor ($3,000), American Cancer Society ($3,000) and American Printing for the Blind ($3,000), according to its 2025 IRS Form 990-PF. Together they received 56% of its itemized 2025 grant dollars.

How large is John E and Sheryl M Downing Family Charitable Foundation?

John E and Sheryl M Downing Family Charitable Foundation reported $345K in total assets on its 2025 IRS Form 990-PF. It paid out $18K in qualifying distributions that year, against a required minimum of $20K (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 John E and Sheryl M Downing Family Charitable Foundation's EIN?

John E and Sheryl M Downing Family Charitable Foundation's EIN (Employer Identification Number) is 27-4376195. 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.

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