Merrell F Regula Testamentary Trust
Merrell F Regula Testamentary Trust is a private foundation, based in Mansfield, OH. IRS filing data is available from 2021 through 2025. As of 2025, the organization holds $207K in total assets. In 2025, it awarded 5 grants totaling $25K. Net investment income was $50K.
Merrell F Regula Testamentary Trust at a glance
In short: Merrell F Regula Testamentary Trust gave $25K across 5 grants in 2025 (avg $5K), mostly in New York. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $25,003
- +83.9% vs 2024
- Grants made (2025)
- 5
- +25.0% vs 2024
- Average grant
- $5,001
- +47.1% vs 2024
- Median grant
- $4,060
- Total assets
- $206,811
- +12.4% vs 2024
- Primary geography
- New York (100% 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 Merrell F Regula Testamentary Trust funds
How this funder distributes its grants
Top Recipients
Top recipient in 2025
The largest 2025 recipient was Salvation Army ($25K across 5 grants).
Grant Size Distribution
9 grants across all recorded years
The most common grant size was under $50K: 9 grants of 9 (100%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of 2025 grant dollars across all 5 itemized grants.
States
Cities
How Merrell F Regula Testamentary Trust gives
- In 2025 it paid out 142% 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
From 2024 to 2025, annual grant giving ranged from $14K (2024) to $25K (2025). In 2025 it made 5 grants totaling $25K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Salvation Army West Nyack, NY | To provide support to the Salvation Army of Mansfield. | $9,561 |
| Salvation Army West Nyack, NY | To provide support to the Salvation Army of Mansfield. | $4,060 |
| Salvation Army West Nyack, NY | To provide support to the Salvation Army of Mansfield. | $4,060 |
| Salvation Army West Nyack, NY | To provide support to the Salvation Army of Mansfield. | $3,661 |
| Salvation Army West Nyack, NY | To provide support to the Salvation Army of Mansfield. | $3,661 |
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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 | $206,811 | $58,308 | $35,500 | $25,003 | 5 | $27,684 | $50,491 | $19,460 |
| 2024 | $184,003 | $44,055 | $19,238 | $13,594 | 4 | $14,659 | $39,476 | $17,434 |
| 2023 | $159,186 | $12,378 | $18,493 | — | — | — | — | — |
| 2022 | $165,301 | $23,748 | $19,593 | — | — | — | — | — |
| 2021 | $161,146 | $19,914 | $17,503 | — | — | — | — | — |
Under IRS private-foundation payout rules, Merrell F Regula Testamentary Trust reported a distributable amount of $19K for 2025 — the minimum it must pay out in qualifying distributions.
Leadership & Key People
Officers and directors from IRS filings
Merrell F Regula Testamentary Trust's only listed officer is Park National Bank, Trustee on every filing since 2024 (compensated).
Officers on the 2025 filing
Park National Bank
Trustee
On filings since 2024
0.5 hrs/week
$4K (2024) → $4K (2025)
Former officers (2)
- Former: Park National Bank Trust Dept (2023) — Trustee
- Former: Richland Trust Company (2021–2022) — Trustee
Data from IRS Form 990 filings, 2021–2025. "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
The highest reported compensation on the 2025 filing was $4K, to Park National Bank (Trustee).
Frequently asked questions about Merrell F Regula Testamentary Trust
How much does Merrell F Regula Testamentary Trust give each year?
Merrell F Regula Testamentary Trust gave $25K across 5 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $14K across 4 grants.
What is Merrell F Regula Testamentary Trust's typical grant size?
Merrell F Regula Testamentary Trust's median grant in 2025 was $4,060, and its average grant was $5,001, across 5 grants on its 2025 IRS Form 990-PF.
Where does Merrell F Regula Testamentary Trust give grants?
Merrell F Regula Testamentary Trust gives mostly in New York: 100% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The most frequent recipient cities were West Nyack, NY (5 grants).
Does Merrell F Regula Testamentary Trust give general operating support?
Not in 2025: none of the 5 grants with a stated purpose on Merrell F Regula Testamentary Trust's 2025 IRS Form 990-PF were described as general or operating support. Recurring purposes include "To provide support to the Salvation Army of Mansfield." (5 grants).
How large is Merrell F Regula Testamentary Trust?
Merrell F Regula Testamentary Trust reported $207K in total assets on its 2025 IRS Form 990-PF. It paid out $28K in qualifying distributions that year, against a required minimum of $19K (roughly 5% of its investment assets).
What is Merrell F Regula Testamentary Trust's EIN?
Merrell F Regula Testamentary Trust's EIN (Employer Identification Number) is 34-6807837. IRS Form 990 filing data is available on this page for 2021–2025.
Data last updated September 2026. Sourced from IRS Form 990-PF filings.
Data update history
(1)
When this profile's IRS filing data changed on Grantable
- IRS filings on file for fiscal years 2021–2025
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