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Claude S Jr And Raenelle B Abernethy Test Charitable Tr

Martha Abernethy Sowers Ttee
  • Hickory, NC
  • Tax-exempt since Aug. 2010
  • EIN: 27-6561536

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Philanthropy, Voluntarism and Grantmaking Foundations / Private Grantmaking Foundations (NTEE)

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$200k (2024)

Expenses
$354k (2024)

Total Assets
$3.15M (2024)

Total Liabilities
$0 (2024)

Source: Form 990 tax filings from 2011 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2024

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$200,111
Expenses
$354,355
Net Income
-$154,244
Net Assets
$3,151,943
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $2,447
1.2%
Dividends $111,214
55.6%
Sales of Assets $86,450
43.2%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $240,500
67.9%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $3,151,943
Total Liabilities $0
Net Assets $3,151,943
Compensation
Key Employees and Officers Compensation Other
Martha A Sowers (Trustee) $0 $0
Anne A Wepner (Trustee) $0 $0
Claude S Abernethy Iii (Trustee) $0 $0

Document Links

990-PF
Filed on June 24, 2025

Primary tax return for a private foundation's activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$273,528
Expenses
$365,738
Net Income
-$92,210
Net Assets
$3,306,187
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $4,598
1.7%
Dividends $113,017
41.3%
Sales of Assets $155,913
57.0%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $271,200
74.2%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $3,306,187
Total Liabilities $0
Net Assets $3,306,187
Compensation
Key Employees and Officers Compensation Other
Martha A Sowers (Trustee) $0 $0
Anne A Wepner (Trustee) $0 $0
Claude S Abernethy Iii (Trustee) $0 $0

Document Links

990-PF
Filed on May 14, 2024

Primary tax return for a private foundation's activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$174,403
Expenses
$405,695
Net Income
-$231,292
Net Assets
$3,398,397
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $526
0.3%
Dividends $108,016
61.9%
Sales of Assets $65,836
37.7%
Other Income $25
0.0%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $298,436
73.6%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $3,398,397
Total Liabilities $0
Net Assets $3,398,397
Compensation
Key Employees and Officers Compensation Other
Martha A Sowers (Trustee) $0 $0
Anne A Wepner (Trustee) $0 $0
Claude S Abernethy Iii (Trustee) $0 $0

Document Links

990-PF
Filed on May 11, 2023

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$294,516
Expenses
$400,145
Net Income
-$105,629
Net Assets
$3,629,689
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $7
0.0%
Dividends $132,552
45.0%
Sales of Assets $161,957
55.0%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $286,500
71.6%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $3,629,689
Total Liabilities $0
Net Assets $3,629,689
Compensation
Key Employees and Officers Compensation Other
Martha A Sowers (Trustee) $0 $0
Anne A Wepner (Trustee) $0 $0
Claude S Abernethy Iii (Trustee) $0 $0

Document Links

990-PF
Filed on May 3, 2022

Primary tax return for a private foundation's activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$150,228
Expenses
$342,963
Net Income
-$192,735
Net Assets
$3,735,317
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $30
0.0%
Dividends $106,483
70.9%
Sales of Assets $43,715
29.1%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $241,820
70.5%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $3,735,318
Total Liabilities $1
Net Assets $3,735,317
Compensation
Key Employees and Officers Compensation Other
Martha A Sowers (Trustee) $0 $0
Anne A Wepner (Trustee) $0 $0
Claude S Abernethy Iii (Trustee) $0 $0

Document Links

990-PF
Filed on May 10, 2021

Primary tax return for a private foundation's activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$431,150
Expenses
$358,198
Net Income
$72,952
Net Assets
$3,928,052
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $150
0.0%
Dividends $116,267
27.0%
Sales of Assets $314,733
73.0%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $265,300
74.1%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $3,928,053
Total Liabilities $1
Net Assets $3,928,052
Compensation
Key Employees and Officers Compensation Other
Martha A Sowers (Trustee) $0 $0
Anne A Wepner (Trustee) $0 $0
Claude S Abernethy Iii (Trustee) $0 $0

Document Links

990-PF
Filed on July 13, 2020

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$154,496
Expenses
$389,324
Net Income
-$234,828
Net Assets
$3,855,101
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $202
0.1%
Dividends $121,650
78.7%
Sales of Assets $32,644
21.1%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $285,500
73.3%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $3,855,101
Total Liabilities $0
Net Assets $3,855,101
Compensation
Key Employees and Officers Compensation Other
Martha A Sowers (Trustee) $0 $0
Anne A Wepner (Trustee) $0 $0
Claude S Abernethy Iii (Trustee) $0 $0

Document Links

990-PF
Filed on June 13, 2019

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$363,964
Expenses
$375,109
Net Income
-$11,145
Net Assets
$4,089,929
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $100
0.0%
Dividends $110,834
30.5%
Sales of Assets $253,030
69.5%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $279,800
74.6%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $4,089,929
Total Liabilities $0
Net Assets $4,089,929
Compensation
Key Employees and Officers Compensation Other
Martha A Sowers (Trustee) $0 $0
Anne A Wepner (Trustee) $0 $0
Claude S Abernethy Iii (Trustee) $0 $0

Document Links

990-PF
Filed on May 15, 2018

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$21,580
Expenses
$313,008
Net Income
-$291,428
Net Assets
$4,101,074
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $16
0.1%
Dividends $109,054
> 100%
Sales of Assets -$87,490
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $218,600
69.8%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $4,101,074
Total Liabilities $0
Net Assets $4,101,074
Compensation
Key Employees and Officers Compensation Other
Martha A Sowers (Trustee) $0 $0
Anne A Wepner (Trustee) $0 $0
Claude S Abernethy Iii (Trustee) $0 $0

Document Links

990-PF
Filed on May 18, 2017

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$742,981
Expenses
$402,749
Net Income
$340,232
Net Assets
$4,392,502
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $450,528
60.6%
Interest Revenue $14
0.0%
Dividends $131,634
17.7%
Sales of Assets $160,805
21.6%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $299,166
74.3%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $4,392,502
Total Liabilities $0
Net Assets $4,392,502
Compensation
Key Employees and Officers Compensation Other
Martha A Sowers (Trustee) $0 $0
Anne A Wepner (Trustee) $0 $0
Claude S Abernethy Iii (Trustee) $0 $0

Document Links

990-PF
Filed on Aug. 12, 2016

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$384,847
Expenses
$391,481
Net Income
-$6,634
Net Assets
$4,052,270
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $11
0.0%
Dividends $164,555
42.8%
Sales of Assets $220,281
57.2%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $283,620
72.4%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $4,052,270
Total Liabilities $0
Net Assets $4,052,270
Compensation
Key Employees and Officers Compensation Other
Martha A Sowers (Trustee) $0 $0
Anne A Wepner (Trustee) $0 $0
Claude S Abernethy Iii (Trustee) $0 $0

Document Links

990-PF
Filed on Aug. 17, 2015

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$414,584
Expenses
$349,317
Net Income
$65,267
Net Assets
$4,058,904
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $20
0.0%
Dividends $179,683
43.3%
Sales of Assets $234,881
56.7%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $257,000
73.6%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $4,058,904
Total Liabilities $0
Net Assets $4,058,904
Compensation
Key Employees and Officers Compensation Other
Martha A Sowers (Trustee) $0 $0
Anne A Wepner (Trustee) $0 $0
Claude S Abernethy Iii (Trustee) $0 $0

Document Links

990-PF
Filed on Aug. 13, 2014

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$140,165
Expenses
$332,292
Net Income
-$192,127
Net Assets
$3,993,636
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $13
0.0%
Dividends $196,526
> 100%
Sales of Assets $0
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $241,000
72.5%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $3,993,637
Total Liabilities $1
Net Assets $3,993,636

Document Links

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$696,192
Expenses
$358,122
Net Income
$338,070
Net Assets
$4,185,763
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $466,682
67.0%
Interest Revenue $30
0.0%
Dividends $154,526
22.2%
Sales of Assets $74,954
10.8%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $271,844
75.9%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $4,185,764
Total Liabilities $1
Net Assets $4,185,763

Document Links

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

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For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
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  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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Browse millions of annual returns filed by tax-exempt organizations with ProPublica’s Nonprofit Explorer. See details like executive compensation, revenue, expenses and more. Search for an organization or a person, or search the full text of filings.

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