Merlin and Ethyl Rufer Scholarship Trust

Private foundation · Grantmaker Tampa, FL EIN: 42-1350542

Merlin and Ethyl Rufer Scholarship Trust is a private foundation, based in Tampa, FL. IRS filing data is available from 2020 through 2025. As of 2025, the organization holds $179K in total assets. In 2025, it awarded 1 grant totaling $14K. Net investment income was $17K.

Merlin and Ethyl Rufer Scholarship Trust at a glance

In short: Merlin and Ethyl Rufer Scholarship Trust gave $14K across 1 grant in 2025 (avg $14K), mostly in Iowa. Source: 2025 IRS Form 990-PF.

Annual giving (2025)
$14,373
+12.5% vs 2024
Grants made (2025)
1
+0.0% vs 2024
Average grant
$14,373
+12.5% vs 2024
Median grant
$14,373
Total assets
$179,088
+0.2% vs 2024
Primary geography
Iowa (100% of itemized 2025 grant dollars)
Latest 990 filing
Form 990-PF, 2025 View filing

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

Who Merlin and Ethyl Rufer Scholarship Trust funds

How this funder distributes its grants

Top Recipients

Top recipient in 2025

FD Community FoundationUnited Way: $14KFD Community FoundationUnitedWay$14K

The largest 2025 recipient was FD Community FoundationUnited Way ($14K).

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%).

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

Fort Dodge

How Merlin and Ethyl Rufer Scholarship Trust gives

  • Giving held roughly steady from 2022 to 2025 (−2%). Method
  • In 2025 it paid out 139% of its IRS minimum distribution (the 5% rule). 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

$0$10K$20K$30K1 grant2020 1 grant2021 1 grant2022 1 grant2023 1 grant2024 1 grant2025

From 2020 to 2025, annual grant giving ranged from $12K (2023) to $29K (2020). In 2025 it made 1 grant totaling $14K.

Grants by year

Grant recipients and amounts by year

RecipientPurposeAmount
FD Community FoundationUnited Way Fort Dodge, IAAdministrative$14,373
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Financial History

Multi-year comparison from IRS filings

Figures from IRS filings, by filing year
Filing yearTotal AssetsRevenueExpensesGrants paidGrantsQualifying DistributionsNet Investment IncomeDistributable Amount
2025$179,088$18,369$17,964$14,3731$16,221$16,792$11,660
2024$178,756$13,523$15,913$12,7711$14,467$12,075$11,355
2023$181,353$16,992$15,691$11,9831$13,860$15,232$10,415
2022$180,188$6,495$17,574$14,6921$16,224$5,255$10,999
2021$191,248$9,226$16,928$13,7311$15,389$7,902$12,684
2020$198,970$12,240$34,159$29,2481—$11,658$11,658

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

Leadership & Key People

Officers and directors from IRS filings

Merlin and Ethyl Rufer Scholarship Trust's only listed officer is Members Trust Company, Trustee on filings since 2020 (compensated).

Officers on the 2025 filing

  • Members Trust Company

    Trustee

    On filings since 2020

    2 hrs/week

    $1K (2020) → $2K (2025)

Former officers (1)
  • Former: Members Trust (2022) — Trustee

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

Members Trust Company — Trustee: $2KMembers Trust CompanyTrustee$2K

The highest reported compensation on the 2025 filing was $2K, to Members Trust Company (Trustee).

Frequently asked questions about Merlin and Ethyl Rufer Scholarship Trust

How much does Merlin and Ethyl Rufer Scholarship Trust give each year?

Merlin and Ethyl Rufer Scholarship Trust gave $14K across 1 grant in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $13K across 1 grant.

How large is Merlin and Ethyl Rufer Scholarship Trust?

Merlin and Ethyl Rufer Scholarship Trust reported $179K in total assets on its 2025 IRS Form 990-PF. It paid out $16K in qualifying distributions that year, against a required minimum of $12K (roughly 5% of its investment assets).

Where does Merlin and Ethyl Rufer Scholarship Trust operate?

Merlin and Ethyl Rufer Scholarship Trust has awarded grants in Iowa.

What is Merlin and Ethyl Rufer Scholarship Trust's EIN?

Merlin and Ethyl Rufer Scholarship Trust's EIN (Employer Identification Number) is 42-1350542. 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.

Data update history

(7)

When this profile's IRS filing data changed on Grantable

  1. Updated Form 990-PF for fiscal year 2020 (received by the IRS January 31, 2022)
  2. Updated Form 990-PF for fiscal year 2021 (received by the IRS May 13, 2022)
  3. Updated Form 990-PF for fiscal year 2022 (received by the IRS May 3, 2023)
  4. Updated Form 990-PF for fiscal year 2023 (received by the IRS May 14, 2024)
  5. Updated Form 990-PF for fiscal year 2024 (received by the IRS May 9, 2025)
  6. Added Form 990-PF for fiscal year 2025 (received by the IRS May 12, 2026)
  7. IRS filings on file for fiscal years 2020–2024

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The filing figures on this page are open data under CC BY 4.0. About GrantGraph Open

Figures come from Merlin and Ethyl Rufer Scholarship Trust's IRS filings (methodology). AI-written summaries, news items and logos are not covered by the open licence. Spot an error? Email hello@grantable.co.

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