Kotowski Memorial Scholarship

Private foundation · Grantmaker Park Rapids, MN EIN: 26-3499322

Kotowski Memorial Scholarship is a private foundation focused on Education, based in Park Rapids, MN. IRS filing data is available from 2020 through 2025. As of 2025, the organization holds $239K in total assets. In 2025, it awarded 2 grants totaling $12K. Net investment income was $5K.

Key facts about Kotowski Memorial Scholarship

In short: Kotowski Memorial Scholarship gave $12K across 2 grants in 2025 (avg $6K), mostly in South Dakota. Source: 2025 IRS Form 990-PF.

EIN
26-3499322
Latest 990 filing
Form 990-PF, 2025
Annual giving (2025)
$12,000
Grants made (2025)
2
Average grant
$6,000
Median grant
$6,000
Total assets
$238,877
Primary geography
South Dakota (100% of itemized 2025 grant dollars)

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

Financial Overview

From 2025 IRS Form 990-PF · View filing

Total Assets

$239K

-3.4% YoY

Annual Giving

$12K

Grant Count

2

Avg Grant Size

$6K

Under IRS private-foundation payout rules, Kotowski Memorial Scholarship reported a distributable amount of $12K for 2025 — the minimum it must pay out in qualifying distributions.

How Kotowski Memorial Scholarship gives

  • Giving fell 20% from 2022 to 2025. Method
  • In 2025 it paid out 106% of its IRS minimum distribution (the 5% rule). 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

3states

Share of 2025 grant dollars across all 2 itemized grants.

Cities

AlexandraBrookingsMarshallSioux FallsTuscaloosaWillmar

Giving Over Time

Total grant dollars and number of grants per year

$0$10K$20K$30K7 grants2020 3 grants2021 3 grants2022 1 grant2023 0 grants2024 2 grants2025

From 2020 to 2025, annual grant giving ranged from $6K (2023) to $21K (2020). In 2025 it made 2 grants totaling $12K.

Grant Insights

How this funder distributes its grants

Grant Size Distribution

9 grants across all recorded years

9<$50K$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 9 grants of 9 (100%).

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
2 individual scholarships Recipients not named —$12,000

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$10K$20K$30K2020 2021 2022 2023 2024 2025
Metric202520242023
Total Assets$238,877$247,185$243,788
Revenue$5,634$5,297$2,209
Expenses$13,942$1,900$7,574
Qualifying Distributions$12,931$942$6,788
Net Investment Income$4,698$4,404$1,421
Distributable Amount$12,239$12,065$11,964

Data update history

When this profile's IRS filing data changed on Grantable

  1. Updated Form 990-PF for fiscal year 2020 (received by the IRS October 28, 2021)
  2. Updated Form 990-PF for fiscal year 2021 (received by the IRS October 28, 2022)
  3. Updated Form 990-PF for fiscal year 2022 (received by the IRS September 21, 2023)
  4. Updated Form 990-PF for fiscal year 2023 (received by the IRS August 15, 2024)
  5. Updated Form 990-PF for fiscal year 2024 (received by the IRS April 4, 2025)
  6. Updated Form 990-PF for fiscal year 2025 (received by the IRS April 22, 2026)
  7. IRS filings on file for fiscal years 2020–2025

Leadership & Key People

Officers and directors from IRS filings

Kotowski Memorial Scholarship is led by Joel Vorhes, Trustee & Director on every filing since 2020 — the only officer listed, and uncompensated.

Officers on the 2025 filing

  • Joel Vorhes

    Trustee & Director

    On filings since 2020

    1 hr/week

    $500 (2021) → $0 (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 2022 IRS filing

Joel Vorhes — Trustee, Director: $500Joel VorhesTrustee, Director$500

The highest reported compensation on the 2022 filing was $500, to Joel Vorhes (Trustee, Director).

Frequently asked questions about Kotowski Memorial Scholarship

How much does Kotowski Memorial Scholarship give each year?

Kotowski Memorial Scholarship gave $12K across 2 grants in 2025, according to its 2025 IRS Form 990-PF.

How large is Kotowski Memorial Scholarship?

Kotowski Memorial Scholarship reported $239K in total assets on its 2025 IRS Form 990-PF. It paid out $13K in qualifying distributions that year, against a required minimum of $12K (roughly 5% of its investment assets).

What is Kotowski Memorial Scholarship?

Kotowski Memorial Scholarship is a private foundation focused on Education, based in Park Rapids, MN. It holds $239K in total assets as of 2025.

Where does Kotowski Memorial Scholarship operate?

Kotowski Memorial Scholarship has awarded grants in Alabama, Minnesota, South Dakota.

What is Kotowski Memorial Scholarship's EIN?

Kotowski Memorial Scholarship's EIN (Employer Identification Number) is 26-3499322. IRS Form 990 filing data is available on this page for 2020–2025.

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

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