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Darrell K Cales Trust EIN 81-6410366

Darrell K Cales Trust

EIN  81-6410366 Private foundation / grantmaker Rainelle, WV
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Size
$1–10M
What they do
A private foundation based in Rainelle, WV. It reported about $1.1M in revenue for 2025.
Leadership
John Buckland · Chairman · $19K
Money in and out
$1.1M revenue, $838K expenses
Bottom line
—

A private foundation based in Rainelle, WV. It reported about $1.1M in revenue for 2025. For fiscal year 2026 it reported $1.1M in revenue, $838K in expenses, and $6.4M in net assets.Pt I

Grants paid & assets · FY2026
Total revenue
$1.1M
Pt VIII · Ln 12
Total expenses
$838K
Pt IX · Ln 25
Net assets
$6.4M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $282K
Total assets
6.4M
deployed as grants and operations
Grants paid
667K
in FY2026
Grants made
36grants
total in period
Payout rate
10%
of assets (5% rule)

Who They Fund

Part XV · grants paid · 36 grants · $667K · 2025–2025
Sewell Valley Baptist ChurchFY2025$75,000
College Scholarships to Local GraduFY2025$72,500
Town of RainelleFY2025$57,800
Greenbrier West High SchoolFY2025$40,200
Quinwood Volunteer Fire DepartmentFY2025$39,500
Hinton Area Foundation INCWV · FY2025$30,000
First Baptist Church of RainelleFY2025$25,428
Greenrbier Historical SocietyFY2025$25,000
Grace Bible AcademyFY2025$25,000
Summers County Public LibraryFY2025$25,000
Western Greenbrier Little LeagueFY2025$22,500
Wellspring of Greenbrier INCWV · FY2025$20,000
Marvel Center INCWV · FY2025$20,000
Clintonville Fire DepartmentFY2025$15,000
Rainelle Volunteer Fire DepartmenFY2025$15,000
Toys for Tots INCNY · FY2025$15,000
Rainelle ElementaryFY2025$13,000
Meadow Bridge High SchoolFY2025$12,000
See all 36 grants →

Grantmaking Profile

Patterns in foundation giving
Distinct granteesPart XV7
Average grantPart XV$19K
Median grantPart XV$12K
Largest grantPart XV$75K
Top cause focusNTEEHuman Services (6%)

Summary of the Filing

Part I · fiscal year 2026 · Form 990-PF
Revenue
$1.1M
FY2026▼ -7%
Expenses
$838K
FY2026▲ +12%
Total assets
$6.4M
FY2026▲ +5%
Total liabilities
$0
FY2026
Total revenue
$1.1M
Pt VIII · Ln 12
Total expenses
$838K
Pt IX · Ln 25
Net assets
$6.4M
Pt X · Ln 32
Total assetsPt II$6.4M

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CDarrell K Cales Trust
EINHdr · item D81-6410366
Principal addressHdr · item CRainelle, WV
WebsiteHdr · item Jnone reported
State of legal domicileHdr · item MWV
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFFoundations & Grantmakers (T22)
Ruling yearIRS BMFNov 2018

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1apending
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12a—
Whistleblower policyPt VI · Ln 13—
Document retention policyPt VI · Ln 14—
CEO/top-official compensation independently reviewedPt VI · Ln 15a—
Family or business relationships among officers/directorsPt VI · Ln 2—

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2025); the FY2026 filing did not itemize Part VII
$19,037Pt VII · Sec A
$19,037Pt VII · Sec A
$19,037Pt VII · Sec A
David Ross
Director
$19,037Pt VII · Sec A
$19,037Pt VII · Sec A
See Darrell K Cales Trust executive salaries →

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Statement of Revenue

Part VIII
Investment income100%$1.1M
Total revenueLn 12$1.1M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Grants & contributions paid $0.80 Operating & administrative $0.20
Grants & contributions paid80%$667K
Operating & administrative20%$171K
Total functional expensesLn 25$838K

Balance Sheet

Part X · end of year
CashLn 1$278K
Total assetsLn 16$6.4M
Total liabilitiesLn 26$0
Total net assetsLn 32$6.4M
Months of cash on handcomputed4.0

Financial Metrics

Form 990 · FY2026 · each ratio shown with the dollars behind it
Liquidity & Payout
Payout rate
Grants paid $0 · Total assets $6.4M
0%
Where the money comes from
Contribution dependence
Contributions & grants — · Total revenue $1.1M
—
Government reliance
not reported
Earned-income share
not reported
Investment reliance
Investment income $0 · Total revenue $1.1M
0%
Program self-sufficiency
not reported
Growth & trend
Revenue growth (YoY)
This year $1.1M · Prior year $1.2M
-7%
Revenue CAGR
FY2020 $234K · FY2025 $1.1M
+37%
Net-asset trend (YoY)
End of year $6.4M · Beginning of year $6.2M
+5%
Balance sheet
Surplus Margin
Revenue $1.1M · Expenses $838K
+25%
Liabilities-to-Assets
Total liabilities $0 · Total assets $6.4M
0%
Net-asset ratio
Net assets $6.4M · Total assets $6.4M
100%
People & payroll
Highest Reported Total Compensation
Individual John Buckland · Reported title CHAIRMAN · Highest reported compensation $19K · Total expenses $838K
2%
Personnel share
not reported
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Revenue growth -7%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2026 (Latest)$1.1M revenue · viewing · ⤓ 990 PDF
FY2025$1.2M revenue · ⤓ 990 PDF
FY2024$765K revenue · ⤓ 990 PDF
FY2023$698K revenue · ⤓ 990 PDF
FY2022$605K revenue · ⤓ 990 PDF
FY2021$234K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2026IRS
Classification, formation year, addressIRS Business Master File
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