Roswell and Elizabeth Garst Foundation
The Roswell and Elizabeth Garst Foundation is a private foundation based in Sac City, Iowa. It reported 24 grants totaling $92,750 in filing year 2025, supporting organizations in Iowa and New York.
Roswell and Elizabeth Garst Foundation at a glance
In short: Roswell and Elizabeth Garst Foundation gave $93K across 24 grants in 2025 (avg $4K), mostly in Iowa. 17% of 2025 grantees were new. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $92,750
- -1.6% vs 2024
- Grants made (2025)
- 24
- +9.1% vs 2024
- Average grant
- $3,865
- -9.8% vs 2024
- Median grant
- $3,000
- Total assets
- $928,082
- -4.2% vs 2024
- New grantees (estimate)
- 17% first-time grantees (4 of 24, 2025; small sample)
- Primary geography
- Iowa (83% of itemized 2025 grant dollars)
- Latest 990 filing
- Form 990-PF, 2025 View filing
Data from IRS Form 990-PF, 2025; updated October 2026. New grantees are estimated by matching recipient names across years (methodology).
How to apply to Roswell and Elizabeth Garst Foundation
- How to Apply
-
The foundation’s 2025 filing says to submit a written request with a brief explanation of the educational need. Awards must go to charitable, religious, literary, educational, or other worthy institutions or organizations. The filing states that there are no deadlines.
- Contact
Application contact: Steven Spotts
Mailing address: Iowa State Bank, Sac City, IA 50583
Phone: (712) 662-4721
Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.
Who Roswell and Elizabeth Garst Foundation funds
How this funder distributes its grants
Top Recipients
Top 10 recipients in 2025
The largest 2025 recipient was American Civil Liberties Union Foundation ($11K). Together the top 10 received $60K.
Grant Size Distribution
107 grants across all recorded years
The most common grant size was under $50K: 107 grants of 107 (100%).
Geographic Focus
Where this funder awards grants
In filing year 2025, 83% of grant dollars went to recipients in Iowa and 17% to recipients in New York. These figures describe the locations of that year’s grantees.
Grant Distribution by State
Share of 2025 grant dollars across all 24 itemized grants.
Cities
Is Roswell and Elizabeth Garst Foundation open to new grantees?
17%
first-time grantees, 2025
In 2025, 4 of 24 grantees (17%) were first-time recipients. With only 24 grantees, that is a small sample: one grantee more or less moves the share by about 4 points. First grants averaged $4K; repeat grants $4K. How we count
Medians: $4K first-time, $3K repeat.
- 83% of 2025 grantees were also funded in 2024. Method
- Giving held roughly steady from 2022 to 2025 (+9%). Method
- In 2025 it paid out 113% of its IRS minimum distribution (the 5% rule). Method
Estimate from itemized grant lists in IRS Form 990-PF filings (2020–2025). Recipient names are matched across years, so a renamed or misspelled grantee can look new; grants to individuals are left out. Methodology.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2020 to 2025, annual grant giving ranged from $77K (2020) to $94K (2024). In 2025 it made 24 grants totaling $93K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| American Civil Liberties Union Foundation New York, NY | Charitable | $11,000 |
| New Hope Village Foundation Carroll, IA | Charitable | $7,000 |
| All Strings Attached Carroll, IA | Charitable | $6,000 |
| Iowa Public Television Johnston, IA | Charitable | $6,000 |
| American Foundation for Suicide Prevention New York, NY | Charitable | $5,000 |
| Community of Concern Food Pantry Carroll, IA | Charitable | $5,000 |
| Coon Rapids Bayard Food Pantry Carroll, IA | Charitable | $5,000 |
| World Food Prize Foundation Des Moines, IA | Charitable | $5,000 |
| Sac County Food Pantry Sac City, IA | Charitable | $5,000 |
| Sac Community Foundation Sac City, IA | Charitable | $5,000 |
Ready to take the next step with Roswell and Elizabeth Garst Foundation?
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 | $928,082 | $59,873 | $100,875 | $92,750 | 24 | $93,340 | $52,338 | $82,793 |
| 2024 | $969,084 | $136,877 | $111,462 | $94,250 | 22 | $94,890 | $120,305 | $78,532 |
| 2023 | $943,669 | $37,840 | $104,349 | $87,750 | 21 | $88,373 | $23,542 | $72,483 |
| 2022 | $1,010,178 | $-26,084 | $103,636 | $85,250 | 20 | $85,845 | $14,917 | $75,877 |
| 2021 | $1,139,898 | $75,285 | $102,388 | $81,250 | 20 | $81,978 | $51,803 | $85,263 |
| 2020 | $1,167,001 | $38,614 | $95,022 | $76,750 | 18 | — | $18,087 | $72,440 |
Under IRS private-foundation payout rules, Roswell and Elizabeth Garst Foundation reported a distributable amount of $83K for 2025 — the minimum it must pay out in qualifying distributions.
Research compiled by Grantable AI from public sources. Last updated September 2026.
Mission & Focus Areas
The foundation’s own mission is not stated in the available information. Its 2025 grants went to organizations with varied purposes. For example, New Hope Village Foundation says it provides financial assistance to help New Hope Village enrich the quality of life for individuals with disabilities. Kids World says it provides day care to children in and around Sac City, while Lil Wildcat Education Center says it is dedicated to caring for and educating children and families. The Iowa Arboretum describes its purpose as providing an educational and recreational resource about plants in the Iowa landscape.
Other 2025 grantees include arts, media, food assistance, and civil liberties organizations. Des Moines Metro Opera says it creates theatrical experiences and learning opportunities; Iowa Public Radio says it connects listeners to news, music, information, and ideas; and the ACLU Foundation describes its mission as cultivating knowledge and understanding of civil liberties and civil rights.
Grantmaking
In filing year 2025, the foundation reported 24 grants totaling $92,750. Grant amounts ranged from $1,000 to $11,000, with a median of $3,000.
Among its largest 2025 grants were $11,000 to the American Civil Liberties Union Foundation, $7,000 to New Hope Village Foundation, $6,000 each to All Strings Attached and Iowa Public Television, and $5,000 each to the American Foundation for Suicide Prevention, Community of Concern Food Pantry, Coon Rapids Bayard Food Pantry, World Food Prize Foundation, Sac County Food Pantry, and Sac Community Foundation.
Leadership & Key People
Leadership team and compensation from IRS filings
The 2025 filing lists Timothy Lee as president, Zachary Lee as secretary, Wayne Floerchinger as vice president, and Steven Spotts as treasurer.
Roswell and Elizabeth Garst Foundation is led by Timothy Lee, President since 2025 (on filings since 2020); none of the 4 officers listed in 2025 report compensation.
Officers on the 2025 filing
Timothy Lee
President
Director → President, 2025
On filings since 2020
1 hr/week
No compensation reported
Wayne Floerchinger
Vice President
Director → Vice President, 2025
On filings since 2020
1 hr/week
No compensation reported
Zachary Lee
Secretary
Director → Secretary, 2025
On filings since 2021
1 hr/week
No compensation reported
Steven Spotts
Treasurer
New on the 2025 filing
1 hr/week
No compensation reported
Former officers (5)
- Former: William Hess (2020–2024) — President, Treasurer & Director
- Former: Luann Vollstedt (2022–2024) — Secretary
- Former: Michel Nelson (2023–2024) — Vice President
- Former: Ann Menzel (2024) — Vice President
- Former: Amy Lee (2020) — Director
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.
Frequently asked questions about Roswell and Elizabeth Garst Foundation
How much does Roswell and Elizabeth Garst Foundation give each year?
Roswell and Elizabeth Garst Foundation gave $93K across 24 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $94K across 22 grants.
What is Roswell and Elizabeth Garst Foundation's typical grant size?
Roswell and Elizabeth Garst Foundation's median grant in 2025 was $3,000, and its average grant was $3,865, across 24 grants on its 2025 IRS Form 990-PF. Organizations receiving their first grant from Roswell and Elizabeth Garst Foundation that year got $4K on average.
Where does Roswell and Elizabeth Garst Foundation give grants?
Roswell and Elizabeth Garst Foundation gives mostly in Iowa: 83% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The next largest state was New York (17%). The most frequent recipient cities were Carroll, IA (5 grants), Des Moines, IA (4 grants), Sac City, IA (3 grants) and New York, NY (2 grants).
Does Roswell and Elizabeth Garst Foundation give general operating support?
Not in 2025: none of the 24 grants with a stated purpose on Roswell and Elizabeth Garst Foundation's 2025 IRS Form 990-PF were described as general or operating support. Recurring purposes include "Charitable" (24 grants).
Who are Roswell and Elizabeth Garst Foundation's largest grantees?
Roswell and Elizabeth Garst Foundation's largest 2025 grantees include American Civil Liberties Union Foundation ($11,000), New Hope Village Foundation ($7,000) and All Strings Attached ($6,000), according to its 2025 IRS Form 990-PF. Together they received 26% of its itemized 2025 grant dollars.
How large is Roswell and Elizabeth Garst Foundation?
Roswell and Elizabeth Garst Foundation reported $928K in total assets on its 2025 IRS Form 990-PF. It paid out $93K in qualifying distributions that year, against a required minimum of $83K (roughly 5% of its investment assets).
What does Roswell and Elizabeth Garst Foundation fund?
The foundation’s own mission is not stated in the available information. Its 2025 grants went to organizations with varied purposes. For example, New Hope Village Foundation says it provides financial assistance to help New Hope Village enrich the quality of life for individuals with disabilities. See mission & focus areas ↑
How do I apply for a grant from Roswell and Elizabeth Garst Foundation?
The foundation’s 2025 filing says to submit a written request with a brief explanation of the educational need. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑
What is Roswell and Elizabeth Garst Foundation's EIN?
Roswell and Elizabeth Garst Foundation's EIN (Employer Identification Number) is 42-1266319. 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. Research dossier generated September 2026.
Data update history
(7)
When this profile's IRS filing data changed on Grantable
- Updated Form 990-PF for fiscal year 2020 (received by the IRS May 11, 2021)
- Updated Form 990-PF for fiscal year 2021 (received by the IRS May 5, 2022)
- Updated Form 990-PF for fiscal year 2022 (received by the IRS May 10, 2023)
- Updated Form 990-PF for fiscal year 2023 (received by the IRS May 6, 2024)
- Updated Form 990-PF for fiscal year 2024 (received by the IRS May 15, 2025)
- Added Form 990-PF for fiscal year 2025 (received by the IRS May 14, 2026)
- IRS filings on file for fiscal years 2020–2024
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Cite this profile
Grantable. (2026). Roswell and Elizabeth Garst Foundation funder profile. GrantGraph. Retrieved October 5, 2026, from https://grantable.co/funders/roswell-and-elizabeth-garst-foundation-morg_41f26f3195ce4cc4a983433df98373d8
BibTeX
@misc{grantable_421266319_2026,
author = {{Grantable}},
title = {{Roswell and Elizabeth Garst Foundation funder profile}},
howpublished = {GrantGraph},
year = {2026},
url = {https://grantable.co/funders/roswell-and-elizabeth-garst-foundation-morg_41f26f3195ce4cc4a983433df98373d8},
note = {Accessed 2026-10-05. Data licensed CC BY 4.0}
}The figures on this page are open data under CC BY 4.0: reuse them with credit to Grantable and a link. Download the data.
Figures come from Roswell and Elizabeth Garst Foundation'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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