Miller Estate of Elizabethtuw

Private foundation · Grantmaker Buffalo, NY EIN: 26-0537800

Miller Estate of Elizabethtuw is a private foundation, based in Buffalo, NY. IRS filing data is available from 2020 through 2025. As of 2025, the organization holds $469K in total assets. In 2025, it awarded 7 grants totaling $24K. Net investment income was $31K.

Key facts about Miller Estate of Elizabethtuw

In short: Miller Estate of Elizabethtuw gave $24K across 7 grants in 2025 (avg $3K), mostly in Vermont. Source: 2025 IRS Form 990-PF.

EIN
26-0537800
Latest 990 filing
Form 990-PF, 2025
Annual giving (2025)
$24,060
Grants made (2025)
7
Average grant
$3,437
Median grant
$2,406
Total assets
$468,611
Primary geography
Vermont (70% 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

$469K

+0.9% YoY

Annual Giving

$24K

-2.7% YoY

Grant Count

7

+0.0% YoY

Avg Grant Size

$3K

-2.7% YoY

Under IRS private-foundation payout rules, Miller Estate of Elizabethtuw reported a distributable amount of $28K for 2025 — the minimum it must pay out in qualifying distributions.

How Miller Estate of Elizabethtuw gives

  • Giving fell 24% from 2022 to 2025. Method
  • In 2025 it paid out 93% 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

4states

Share of 2025 grant dollars across all 7 itemized grants.

Cities

RutlandMedfordRoselleSaratoga Springs

Giving Over Time

Total grant dollars and number of grants per year

$0$10K$20K$30K$40K7 grants2020 7 grants2021 7 grants2022 7 grants2023 7 grants2024 7 grants2025

From 2020 to 2025, annual grant giving ranged from $24K (2025) to $32K (2022). In 2025 it made 7 grants totaling $24K.

Grant Insights

How this funder distributes its grants

Top Recipients

Top 7 recipients in 2025

Vermont Achievement Center: $10KVermont Achievement Center$10KChrist the King Church: $2KChrist the King Church$2KRutland Area Arts Assocation Inc DBA Chaffee Art Center: $2KRutland Area Arts AssocationInc DBA Chaffee Art Center$2KTufts University Cummings School of Veterinary Med: $2KTufts University CummingsSchool of Veterinary Med$2KThoroughbred Retirement Foundation: $2KThoroughbred RetirementFoundation$2KParamount Theatre: $2KParamount Theatre$2KRoselle Catholic High School: $2KRoselle Catholic High School$2K

The largest 2025 recipient was Vermont Achievement Center ($10K). Together the top 7 received $24K.

Grant Size Distribution

35 grants across all recorded years

35<$50K$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 35 grants of 35 (100%).

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
Vermont Achievement Center Rutland, VTGeneral Use$9,624
Christ the King Church Rutland, VTGeneral Support$2,406
Rutland Area Arts Assocation Inc DBA Chaffee Art Center Rutland, VTGeneral Support$2,406
Tufts University Cummings School of Veterinary Med Medford, MAGeneral Support$2,406
Thoroughbred Retirement Foundation Saratoga Springs, NYGeneral Support$2,406
Paramount Theatre Rutland, VTGeneral Support$2,406
Roselle Catholic High School Roselle, NJGeneral Support$2,406

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$20K$40K$60K2020 2021 2022 2023 2024 2025
Metric202520242023
Total Assets$468,611$464,491$459,067
Revenue$38,142$39,672$18,961
Expenses$34,026$33,643$33,888
Qualifying Distributions$25,746$26,379$27,003
Net Investment Income$30,829$32,620$12,226
Distributable Amount$27,645$26,199$24,453

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 April 30, 2021)
  2. Updated Form 990-PF for fiscal year 2021 (received by the IRS April 18, 2022)
  3. Updated Form 990-PF for fiscal year 2022 (received by the IRS May 11, 2023)
  4. Updated Form 990-PF for fiscal year 2023 (received by the IRS May 7, 2024)
  5. Updated Form 990-PF for fiscal year 2024 (received by the IRS May 6, 2025)
  6. Added Form 990-PF for fiscal year 2025 (received by the IRS May 11, 2026)
  7. IRS filings on file for fiscal years 2020–2024

Leadership & Key People

Officers and directors from IRS filings

Miller Estate of Elizabethtuw's only listed officer is M T Trust Company, Trustee on the 2025 filing (compensated).

Officers on the 2025 filing

  • M T Trust Company

    Trustee

    New on the 2025 filing

    1 hr/week

    $8K (2025)

Former officers (3)
  • Former: M&T Bank (2023–2024) — Trustee
  • Former: MT Bank (2022) — Trustee
  • Former: Peoples United Bank N A (2020–2021) — 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

M T Trust Company — Trustee: $8KM T Trust CompanyTrustee$8K

The highest reported compensation on the 2025 filing was $8K, to M T Trust Company (Trustee).

Frequently asked questions about Miller Estate of Elizabethtuw

How much does Miller Estate of Elizabethtuw give each year?

Miller Estate of Elizabethtuw gave $24K across 7 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $25K across 7 grants.

What is Miller Estate of Elizabethtuw's typical grant size?

Miller Estate of Elizabethtuw's median grant in 2025 was $2,406, and its average grant was $3,437, across 7 grants on its 2025 IRS Form 990-PF.

Where does Miller Estate of Elizabethtuw give grants?

Miller Estate of Elizabethtuw gives mostly in Vermont: 70% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The next largest states were Massachusetts (10%) and New York (10%). The most frequent recipient cities were Rutland, VT (4 grants).

Does Miller Estate of Elizabethtuw give general operating support?

Yes: 100% of Miller Estate of Elizabethtuw's 2025 grants with a stated purpose (7 of 7) were for general or operating support, per its 2025 IRS Form 990-PF.

Who are Miller Estate of Elizabethtuw's largest grantees?

Miller Estate of Elizabethtuw's largest 2025 grantees include Vermont Achievement Center ($9,624), Christ the King Church ($2,406) and Rutland Area Arts Assocation Inc DBA Chaffee Art Center ($2,406), according to its 2025 IRS Form 990-PF. Together they received 60% of its itemized 2025 grant dollars.

How large is Miller Estate of Elizabethtuw?

Miller Estate of Elizabethtuw reported $469K in total assets on its 2025 IRS Form 990-PF. It paid out $26K in qualifying distributions that year, against a required minimum of $28K (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 Miller Estate of Elizabethtuw's EIN?

Miller Estate of Elizabethtuw's EIN (Employer Identification Number) is 26-0537800. 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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