2023-11-13T22:55:09+00:00 2022-12-31 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990PF 2022-01-01 382679673 The Edward Lowe Foundation EDWA 2694454200 58220 Decatur Road Cassopolis MI 49031 Don Bauters Treasurer 2023-11-14 true Donald Bauters 999009999 Jennifer Burke P01342224 3128997000 2022 2023-04-26 12:10:37Z X 116112335 X 6634 X 1929157 1945371 1929157 111117 111117 111117 111117 447680 22981058 447680 0 0 0 0 945691 0 945691 3440279 2504168 2985965 654334 90000 0 526684 2617572 52648 407195 2198370 1063191 19056 137374 906283 53142 170 0 50712 44400 22200 0 24200 1027928 350183 373524 311709 43385 6524 0 166567 450241 0 0 25437 25437 45436 29 15886 29304 7348 7319 739268 34116 13031 698431 6771682 574926 947010 4945016 12455 12455 6784137 574926 947010 4957471 -3343858 1929242 2038955 10925185 5699742 5699742 36615 116494 36615 36615 0 0 0 0 0 0 0 0 0 0 61552 65120 65120 0 0 0 82542207 53762982 53762982 31297837 42696784 42696784 0 0 0 0 5273430 4707327 4707327 16635801 7614535 9273649 9021266 9021266 0 122499 122499 139490354 116112335 116112335 561529 620942 0 0 0 0 454128 167580 1015657 788522 X 138474697 115323813 138474697 115323813 139490354 116112335 138474697 -3343858 279199 135410038 20086225 115323813 P 0 0 0 P 0 0 0 P 0 0 0 P 0 0 0 CIBC P 2022-01-01 2022-12-31 2893174 3923144 -1029970 0 -1029970 CIBC P 19854162 18610234 1243928 0 1243928 NORTHERN MANAGED P 2701 2701 0 2701 DAG VENTURES P 217576 217576 0 217576 A G REALTY P 4 4 0 4 QVT OVERSEAS P 13441 13441 0 13441 447680 -1029970 26816 26816 26816 149399 0 149399 122583 122583 0 false false false false false true true false true true MI true true false false false true www.edwardlowe.org Donald R Bauters 2694454200 58220 Decatur Rd Cassopolis MI 490310008 false false false true true false false false false false false false false false false false false false false false false false DARLENE LOWE 58220 Decatur Road Cassopolis MI 49031 CHAIRMAN EMERITUS 3.000 25000 0 0 DANIEL J WYANT 58220 Decatur Road Cassopolis MI 49031 CHAIRMAN OF THE BOARD 40.000 243968 36836 0 JOHN PYCIK 58220 Decatur Road Cassopolis MI 49031 TRUSTEE 3.000 30000 0 0 MONICA WYANT 58220 Decatur Road Cassopolis MI 49031 TRUSTEE 3.000 30000 0 0 PAUL BOWLES 58220 Decatur Road Cassopolis MI 49031 TRUSTEE 3.000 31000 0 1435 PETER PAIRITZ 58220 Decatur Road Cassopolis MI 49031 TRUSTEE 3.000 31000 0 0 DONALD R BAUTERS 58220 Decatur Road Cassopolis MI 49031 TREASURER 32.000 138573 37495 0 KATHY BROWNING 58220 Decatur Road Cassopolis MI 49031 SECRETARY 32.000 104719 33289 0 MATHEW JAMES 58220 Decatur Road Cassopolis MI 49031 DIRECTOR OF FINANCE 40.000 121359 31344 0 COLLEEN KILLEN-ROBERTS 58220 Decatur Road Cassopolis MI 49031 V.P. OF EPREN 40.000 171344 25696 0 PAUL BATESON 58220 Decatur Road Cassopolis MI 49031 GM OF EXT RELATIONS 40.000 135449 30372 0 CHRIS RYBACK 58220 Decatur Road Cassopolis MI 49031 DIRECTOR OF IT 40.000 112489 32062 0 TJ BECKER 58220 Decatur Road Cassopolis MI 49031 COMMUNICATION MNGR 40.000 111335 31263 0 21 CIBC PRIVATE WEALTH MANAGEMENT 181 W Madison St CHICAGO IL 60602 INVESTING 245540 JOHN PYCIK 58220 Decatur Rd Cassopolis IN 49031 INVESTING 104500 CEO NEXUS LLC PO BOX 3660 WINTER PARK FL 32790 CONSULTING 84615 UPRIVER GIS LLC 1970 BRIDGEWOOD DR ORANGE PARK FL 32065 CONSULTING 56790 NEW MEDIA MINDS 2526 S Zenobia St Denver CO 80219 CONSULTING 54705 2 Educational Activities - See Supplemental Information 2343927 CONSERVATION & PRESERVATION ACTIVITIES - See Supplemental Information 1617352 INFORMATION & TECHNOLOGY SERVICES - See Supplemental Information 1269976 NONE 0 0 106282382 8312463 224234 114819079 0 114819079 1722286 113096793 5654840 X 4957471 0 197857 0 5155328 X 2038955 2638184 1794637 2408780 8880556 1733112 2242456 1525441 2047463 7548473 5155328 5112710 5057592 4912695 20238325 12455 22456 92250 12467 139628 5142873 5090254 4965342 4900228 20098697 3769893 4153352 3636003 3733935 15293183 X CASS COUNTY FAIR ASSOCIATION PO BOX 56 CASSOPOLIS MI 49031 NONE PC GENERAL SUPPORT 3065 HELPING HANDS OF CASS COUNTY PO BOX 221 CASSOPOLIS MI 49031 NONE PC GENERAL SUPPORT 1000 MISCELLANEOUS - 500 AND UNDER AVAILABLE UPON REQUEST SOUTHWEST MI 49031 NONE PC GENERAL SUPPORT 8390 12455 0 INFORMATION SERVICES 697545 EDUCATIONAL ACTIVITIES 248146 14 1945371 16 111117 18 447680 PARTNERSHIP INCOME TAXED ON 990T 901101 -16214 18 -16214 2504168 945691 3433645 1a INCOME RECEIVED FROM SIG (SYSTEM FOR INTEGRATED GROWTH) 1b PROGRAM SERVICE REVENUE FOR PROVIDING FACILITIES AND INFORMATION FOR THE CONDUCT OF EXEMPT ACTIVITIES false false false false false false false true false 1b(6) 399 SMALL BUSINESS ASSOCIATION OF MICHIGAN MEMBERSHIP DUES 1b(6) 315 AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS MEMBERSHIP DUES 1b(6) 430 INDIANA CPA SOCIETY MEMBERSHIP DUES false CROWE 44400 22200 24200 NONE 450241 OTHER EXPENSES Form 990-PF, Part I, Line 23 AMOUNTS LISTED UNDER NET INVESTMENT INCOME FOR THE FOLLOWING DESCRIPTIONS ARE PARTIALLY LIMITED TO RENTAL INCOME FROM PROPERTY USED FOR CHARITABLE PURPOSES: EMPLOYEE RELATIONS GASOLINE & OIL GENERAL INSURANCE LICENSES MAINTENANCE PROPERTY EXPENSE SUPPLIES TELEPHONE TRASH HAULING UTILITIES WORKMANS COMPENSATION DUES LUNCHEONS & MEETINGS POSTAGE SUBSCRIPTIONS MISCELLANEOUS LINE 1 Form 990-PF, Part VIII-A EDUCATIONAL ACTIVITIES - THE FOUNDATION CONDUCTS EDUCATIONAL PROGRAMS AT ITS FACILITY IN CASSOPOLIS, MICHIGAN AS WELL AS OTHER LOCATIONS THROUGHOUT THE COUNTRY. THESE PROGRAMS ARE INTENDED TO EDUCATE AND PROVIDE TRAINING TO GROUPS OF INDIVIDUALS TO IMPROVE THEIR CAPABILITIES, SKILLS AND KNOWLEDGE ABOUT THE OPERATION OF ENTREPRENEURIAL BUSINESSES. THESE PROGRAMS ARE CONDUCTED USING AN APPROACH KNOWN AS "PEER LEARNING." THE FOUNDATION BELIEVES THAT SECOND STAGE ENTREPRENEURS CAN LEARN BEST FROM EACH OTHER THROUGH A FORMAL STRUCTURE OF PEER NETWORKING AND EDUCATIONAL PROGRAMMING REFERRED TO AS PEERSPECTIVES. FOUNDATION PERSONNEL OR OTHERS ENGAGED BY THE FOUNDATION FACILITATE THESE PROGRAMS. THE FOUNDATION EDUCATES COMMUNITIES, REGIONS AND STATES ABOUT THE VITAL ROLE ENTREPRENEURSHIP PLAYS IN ECONOMIC GROWTH. THE FOUNDATION CONDUCTS RESEARCH AND PROVIDES RESEARCH TOOLS TO THE PUBLIC, AS WELL AS RECOGNITION AND PEER LEARNING PROGRAMS THAT FOCUS ON SECOND STAGE COMPANIES, THOSE THAT HAVE MOVED BEYOND THE STARTUP PHASE AND SEEK SIGNIFICANT, STEADY GROWTH. RECOGNIZING THE IMPORTANT ROLE THAT STATE AND REGIONAL GOVERNMENTS PLAY IN BUILDING ENTREPRENEURSHIP DRIVEN ECONOMIES, THE FOUNDATION HAS ESTABLISHED RELATIONSHIPS WITH A NUMBER OF GOVERNMENT ENTITIES TO DELIVER ITS PROGRAMS. SUCH COLLABORATIONS HAVE ALLOWED THE FOUNDATION TO ASSIST THESE GOVERNMENTAL AGENCIES, THEREBY LESSENING THE BURDENS OF GOVERNMENT. LINE 2 Form 990-PF, Part VIII-A CONSERVATION AND PRESERVATION - ONE OF THE KEY COMPONENTS OF THE FOUNDATION'S MISSION IS TO CONSERVE THE NATURAL ENVIRONMENT THROUGH OWNERSHIP AND MAINTENANCE OF ECOLOGICALLY SIGNIFICANT SCENIC AREAS AND HISTORIC STRUCTURES. THE FOUNDATION FULFILLS THIS MISSION BY PROTECTING, PRESERVING AND INVOLVING THE ENVIRONMENT AT THE FOUNDATION'S HEADQUARTERS IN CASSOPOLIS, MICHIGAN. UTILIZING BEST CONSERVATION PRACTICES, THE FOUNDATION PROVIDES EXAMPLES AND DEMONSTRATIONS TO PROMOTE LAND, WATER AND ENVIRONMENTAL STEWARDSHIP. THE FOUNDATION WORKS WITH A VARIETY OF NATIONAL, STATE AND LOCAL CONSERVATION AND ENVIRONMENTAL GROUPS TO HELP CARRY OUT THIS MISSION. LINE 3 Form 990-PF, Part VIII-A INFORMATION & TECHNOLOGY SERVICES - THE FOUNDATION HAS DEVELOPED EDUCATIONAL PROGRAM CONTENT AND MATERIALS AND DISTRIBUTES THESE MATERIALS AND CONTENT BOTH IN PRINT AND ELECTRONIC CHANNELS. MUCH OF THIS CONTENT FOCUSES ON PRACTICAL ADVICE AND CASE STUDIES, OFTEN FROM OTHER ENTREPRENEURS-CONSISTENT WITH THE "PEER LEARNING" APPROACH USED IN ITS EDUCATIONAL AND OTHER PROGRAMS AND IS PROVIDED FREE OF CHARGE. THE FOUNDATION ALSO HAS DEVELOPED PROPRIETARY INFRASTRUCTURE THAT MANAGES AND DELIVERS ITS RESEARCH DATA. THE FOUNDATION ALSO HAS DEVELOPED AND MAINTAINS VARIOUS WEB BASED COMMUNICATION TOOLS TO EDUCATE ITS AUDIENCE AND THE GENERAL PUBLIC ABOUT THE IMPORTANCE OF ENTREPRENEURSHIP. LINE 3 AND 4 Form 990-PF, Part VI, Section B Line 1a3 DARLENE LOWE, DAN WYANT, AND DOUGLAS WYANT ARE DISQUALIFIED PERSONS WITH RESPECT TO THE FOUNDATION. DARLENE LOWE RECEIVED COMPENSATION IN HER ROLE AS CHAIRMAN EMERITUS AND DAN WYANT AS CHAIRMAN OF THE BOARD AND PRESIDENT. DOUGLAS WYANT WAS COMPENSATED FOR SERVICES. DARLENE LOWE PROVIDES OFFICE SPACE WITHOUT CHARGE TO THE FOUNDATION. ALL TRUSTEES ARE DISQUALIFIED PERSONS AND RECEIVE TRUSTEE FEES. CERTAIN TRUSTEES ARE ALSO COMPENSATED FOR OTHER SERVICES WHICH THEY RENDER TO THE FOUNDATION WHICH ARE UNRELATED TO THEIR ROLE AS TRUSTEES. CIBC (VARIOUS PUBLICLY TRADED BONDS) 42696784 42696784 CIBC (VARIOUS PUBLICLY TRADED STOCKS) 44069385 44069385 I SHARES CORE SMALL CAP ETF 3993808 3993808 FIDELITY INTL INDEX FUND 5699789 5699789 QVT OVERSEAS FMV 26801 26801 A G REALTY VIII FMV 305797 305797 DAG VENTURES FMV 11291 11291 BARCLAYS BK PLC ETN + FMV 4363438 4363438 LAND 1694518 0 1694518 1694518 BUILDINGS 11633408 4887043 6746365 6746365 EQUIPMENT 1943216 1680136 263080 263080 OTHER 1364659 1047356 317303 317303 PERKINS COIE 52723 50463 LAW OFFICE OF GREGORY H. FELDMAN 280 113 167 LABRE LAW OFFICE 100 41 59 PCI CIVIL DIVISION 39 16 23 EXCISE TAX RECEIVABLE 0 122499 122499 MARKET DECREASE IN INVESTMENT FOR 2022 20086225 ADVERTISING 3442 0 758 2684 BANK CHARGES 2844 0 0 2844 BOOKS, TAPES, VIDEOS 106 0 66 39 DUES 1464 4 250 1210 EMPLOYEE RELATIONS 20040 16 0 20197 GASOLINE & OIL 39946 4421 0 39252 GENERAL INSURANCE 184879 13588 0 171291 GROUNDS MAINTENANCE 27726 561 0 27165 LICENSES 4655 426 0 4228 MISCELLANEOUS 7362 0 3951 3411 POSTAGE 3216 3 622 2635 PROGRAM PRODUCTION 34886 0 1750 33120 PROPERTY EXPENSE 163464 9525 0 153243 REIMBURSED EXP - CONSULTANTS 13008 36 621 10843 SEEDS AND PLANTS 3535 176 0 3359 SOFTWARE, HARDWARE, COMP MAINT 39666 242 1897 37332 SPONSORSHIP 0 0 0 0 SUBSCRIPTIONS 1912 10 0 1902 SUPPLIES 44954 1962 183 43276 TELEPHONE 13017 597 1253 11316 UTILITIES 105071 668 0 107252 VENDOR DISCOUNT -97 0 0 -99 WILDLIFE AND WOODLAND MANAGEMENT 7261 0 0 7261 WORKMANS COMPENSATION 15592 562 361 14670 DAG VENTURES 1319 1319 1319 0 INFORMATION SERVICES 697545 697545 EDUCATIONAL ACTIVITIES 248146 248146 DECREASE IN DEFERRED EXCISE TAX LIABILITY 279199 DEFERRED EXCISE TAX 446779 167580 EXCISE TAX PAYABLE 7349 0 CIBC 245540 245540 JOHN PYCIK 104500 104500 CEO NEXUS, LLC 84615 0 53052 31563 UPRIVERGIS, LLC 56790 0 35607 21183 NEW MEDIA MINDS LLC 54705 0 34299 20406 INFLECTION POINT LEADERS 50000 0 31349 18651 NOMIS PROJECT MANAGEMENT 46707 0 29285 17423 INDIANA TRUST 40054 0 0 40898 RED ADMIRAL VENTURES LLC 38167 0 23931 14237 DENNIS P BLANCHETTE 36067 0 22614 13454 JOLEE MARTIN 31920 0 20013 11907 BRAND RUSSO 30004 0 18812 11192 KEMPTON RESEARCH & PLANN 28704 0 17997 10707 AMY CELL, LLC 28061 0 17594 10467 ARMAND POBLETE 25655 0 0 25655 CHANCO GROWTH SERVICES L 22680 0 14220 8460 O'BOYLE BUSINESS CONSULT 20930 0 13123 7807 CONTINUOUS SYNERGY, LLC 16021 0 10045 5976 SALES ADVISORS OF FLORID 11708 0 7340 4367 REBECCA L MOORE CPA 11463 0 7187 4276 ACE4, INC 7860 0 0 13140 FRANK LAPIERRE 6720 0 4213 2507 FISHER, TILTON & VANN, I 6326 0 3966 2360 SILL APPRAISAL GROUP 5300 0 0 5300 ACCESS/ INFORMATION, INC 4095 0 2568 1526 CAMRON GNASS 3203 0 2008 1194 DON YODER 2358 143 0 2214 PHARUS GROUP, LLC 2030 0 1273 757 BUSNIESS ESSENTIAL SKILL 1680 0 1053 627 EGOLF FOREST MANAGEMENT 1620 0 0 1620 OTHER $1,000 AND UNDER 2445 0 1975 1835 PROPERTY 15634 6274 9218 FEDERAL 27501 157349 STATE UBIT 250 250