Andrew Squire Testamentary Trust

Tax-deductible

Brooklyn, OH501(c)(3)Since 1934Foundations & GrantmakersEIN 34-6506892Revenue $4.1M in FY2025

On file with the IRS4900 Tiedeman Road Oh-01-49-0381, 44144-2338 · Brooklyn, OHTax-exempt since Dec 1970Supporting organization — 509(a)(3)

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Under the terms of the will and codicils of Andrew Squire who died january 5, 1934, the trustees are directed to make grants to case western reserve university. Grants are to be used in preserving ,maintaining and operating Squire farm, one of the properties and educational functions of the university and to the extent grants are not needed for such purpose, then to be use by the university for the benefit of flora stone mather college of said university.

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
$381K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 6
filings with a surplus
Average deficit $690K a year · 21% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$381K
to officers and key staff · 9% of spending
Top officer’s pay higher than 98% of similar orgs
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 1 voting members
Concern: none of 1 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.1M
-17% vs prior year
Spent
$4.2M
To programs
91%
Net assets
$52.0M
By yearFY2020–FY2025
Revenue
$4.1M
FY2025▼ -17%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.8M
FY2021$3.1M
FY2022$2.3M
FY2023$2.4M
FY2024$5.0M
FY2025$4.1M
Expenses
$4.2M
FY2025▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.7M
FY2021$3.7M
FY2022$4.3M
FY2023$4.0M
FY2024$3.9M
FY2025$4.2M
Net assets
$52.0M
FY2025-0.2%
Tap a bar for its year
Net assets by fiscal year
FY2020$55.2M
FY2021$54.3M
FY2022$52.6M
FY2023$51.0M
FY2024$52.1M
FY2025$52.0M

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 1970.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $3.8M Management & general 9% · $401K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

3 people listed on the 990; $381K paid to officers and key staff.

Part VII, Section A · reportable compensation
Co-Trustee
$381,095Pt VII · Sec A
Co-Trustee
$0Pt VII · Sec A
Co-Trustee
$0Pt VII · Sec A

Keybank N A’s $381K as Co-Trustee is at the 98th percentile of top reported officer pay among 1690 $1–10M philanthropy & grantmaking nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Keybank N A$381,095$353,399$329,093$354,770$364,009$312,536

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Funds preserve, maintain, and operate a university farm and support its college.

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Provided by the organization

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2 programs · $3.8M · in their own filed words · FY2025
01

This trust distributes its income to case western reserve university for the benefit of squire farm and mather college. Under the ohio institutional trust funds actof 1999, the beneficiary has chosen to receive the maximum of income based on the greater of 5% of afv or traditional income.

$3.8Mprogram expense
02

Grant paid to cleveland botanical garden are for general support of the garden in memory of eleanor squire's collection of gardening books which inspired the founding of the garden center of greater cleveland, now known as the botanical gardens also utilized for educational purposes by case western reserve university.

$1Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 6 grants · $21.6M · 2020–2025
Case Western Reserve UniversityOH · FY2025$3,822,732
Case Western Reserve UniversityOH · FY2024$3,488,294
Case Western Reserve UniversityOH · FY2023$3,652,927
Case Western Reserve UniversityOH · FY2022$3,950,903
Case Western Reserve UniversityOH · FY2021$3,311,766
Case Western Reserve UniversityOH · FY2020$3,393,972

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$4.1M
Ln 12
Investment incomeLn 3$4.1M
Money outPt IX
$4.2M
Ln 25
Programscol B$3.8M
Managementcol C$401K
Owns and owesPt X
$52.0M
net assets · Ln 32
Cash and savingsLn 1–2$612K
Total assetsLn 16$52.0M
LiabilitiesLn 26$0
PeoplePt VI, VII
3
listed · VII A
PaidVII A1
Voting boardVI 1a1
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Investment incomeLn 3$4.1M
Gains on assetsLn 7$3.4M
Total revenueLn 12$4.1M
Assets in detailPt X, end of year
SavingsLn 2$612K
Cash and savings togetherLn 1–2$612K
InvestmentsLn 11–13$51.4M
Total assetsLn 16$52.0M
LiabilitiesLn 26$0
Net assetsLn 32$52.0M
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$501K$612K
InvestmentsLn 11–13$51.6M$51.4M
Total assetsLn 16$52.1M$52.0M
LiabilitiesLn 26$0$0
Net assetsLn 32$52.1M$52.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$3.8M$3.8M
Pay of current officers, directors and key staffLn 5$381K$381K
Accounting feesLn 11c$1K$1K
All other expensesLn 24e$19K$19K
Total functional expensesLn 25$4.2M$3.8M$401K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $4.1M$4.2M−$93K$52.0M 990 PDF
FY2024 $5.0M$3.9M$1.1M$52.1M 990 PDF
FY2023 $2.4M$4.0M−$1.6M$51.0M 990 PDF
FY2022 $2.3M$4.3M−$2.0M$52.6M 990 PDF
FY2021 $3.1M$3.7M−$574K$54.3M 990 PDF
FY2020 $2.8M$3.7M−$966K$55.2M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $4,131,278 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenue$0
I-10 Investment incomePrior year $4,989,882$4,131,278
I-11 Other revenuePrior year $1,878$0
I-12 Total revenuePrior year $4,991,760$4,131,278
I-13 Grants and similar amounts paidPrior year $3,489,294$3,823,732
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $353,399$381,095
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $48,631$19,688
I-18 Total expensesPrior year $3,891,324$4,224,515
I-19 Revenue less expensesPrior year $1,100,436−$93,237
Part VI · Governance 0 of 1 board members independent, 4 to look at
VI-1a Voting members of the governing body1
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $4,131,278 across 3 lines filed
VIII-3 Investment incomeExcluded from tax $734,279$734,279
VIII-7 Net gain or loss on sales of assetsExcluded from tax $3,396,999$3,396,999
VIII-12 Total revenueExcluded from tax $4,131,278$4,131,278
Part IX · Statement of functional expenses $4,224,515 across 4 lines filed
IX-1 Grants to domestic organizationsPrograms $3,823,732$3,823,732
IX-5 Pay of current officers, directors and key staffManagement $381,095$381,095
IX-11c Accounting feesManagement $1,050$1,050
IX-24e All other expensesManagement $18,638$18,638
IX-25 Total functional expensesPrograms $3,823,732 · Management $400,783 · Fundraising $0$4,224,515
Part X · Balance sheet $52,030,227 assets, 6 lines filed
X-2 Savings and temporary cash investmentsStart of year $500,720$611,724
X-12 Other securitiesStart of year $51,622,744$51,418,503
X-16 Total assetsStart of year $52,123,464$52,030,227
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $52,123,464$52,030,227
X-33 Total liabilities and net assetsStart of year $52,123,464$52,030,227
Part XI · Reconciliation of net assets $52,030,227 net assets at year end
XI-1 Total revenue$4,131,278
XI-2 Total expenses$4,224,515
XI-3 Revenue less expenses−$93,237
XI-4 Net assets at start of year$52,123,464
XI-10 Net assets at end of year$52,030,227

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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