BOWER CHARITABLE FOUNDATION: Form 990PF, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: BOWER CHARITABLE FOUNDATION (EIN 84-4063180)
Tax period: 2020-10-01 to 2021-09-30
Filed: 2021-12-06
IRS object ID: 202103409349101005
Schema version: 2020v4.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990-PF
Schedule B
Accounting Fees Schedule
Legal Fees Schedule
Other Expenses Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-12-06T09:10:32-08:00	ReturnTs
Tax Period End	2021-09-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	462738442	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	SIDNEY W NOYES CPA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	605 HARRIS ST	AddressLine1Txt
City	Eureka	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95503	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2020-10-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	844063180	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	The Bower Charitable Foundation	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	BOWE	BusinessNameControlTxt
Phone	5306285004	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 1510	AddressLine1Txt
City	Hayfork	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	96041	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Joseph Bower	PersonNm
Person Title	Chairman	PersonTitleTxt
Signature	2021-12-06	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Joseph	PersonFirstNm
Person Last	Bower	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Sidney W Noyes CPA	PreparerPersonNm
PTIN	P00032841	PTIN
Phone	7074441341	PhoneNum
Self Employed	Yes (X)	SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd
Federated Assurance Level	FAL1	FederatedAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$145,862	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Contri Rcvd Rev And Expnss	$100,000	ContriRcvdRevAndExpnssAmt
Total Rev And Expnss	$100,000	TotalRevAndExpnssAmt
Total Net Invst Incm	$0	TotalNetInvstIncmAmt
Legal Fees Rev And Expnss	$625	LegalFeesRevAndExpnssAmt
Legal Fees Dsbrs Chrtbl	$625	LegalFeesDsbrsChrtblAmt
Accounting Fees Rev And Expnss	$400	AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps	$400	AccountingFeesChrtblPrpsAmt
Other Expenses Rev And Expnss	$50	OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl	$50	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$1,075	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$1,075	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$119,500	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$119,500	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$120,575	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$120,575	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$20,575	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$166,437	CashBOYAmt
Cash EOY	$145,862	CashEOYAmt
Cash EOYFMV	$145,862	CashEOYFMVAmt
Total Assets BOY	$166,437	TotalAssetsBOYAmt
Total Assets EOY	$145,862	TotalAssetsEOYAmt
Total Assets EOYFMV	$145,862	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests EOY	$166,437	NoDonorRstrNetAssestsEOYAmt
Donor Rstr Net Assets EOY	$145,862	DonorRstrNetAssetsEOYAmt
Tot Net Ast Or Fund Balances BOY	$166,437	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$145,862	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$166,437	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$145,862	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$166,437	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$20,575	ExcessRevenueOverExpensesAmt
Subtotal	$145,862	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$145,862	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	false	LegislativePoliticalActyInd
More Than100 Spent	false	MoreThan100SpentInd
Form1120 POL Filed	false	Form1120POLFiledInd
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	false	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	false	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Org Report Or Register State	CA	OrgReportOrRegisterStateCd
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	false	PrivateOperatingFoundationInd
New Substantial Contributors	false	NewSubstantialContributorsInd
Own Controlled Entity	false	OwnControlledEntityInd
Donor Advised Fund	false	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd
Website Address	N/A	WebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

Field	Value	IRS element (for citing)
Business Name Line1	Joseph Bower	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5306285004	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 1510	AddressLine1Txt
City	Hayfork	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	96041	ZIPCd

Field	Value	IRS element (for citing)
Foreign Accounts Question	false	ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Field	Value	IRS element (for citing)
Sale Or Exch Disqualified Prsn	false	SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn	false	BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn	false	FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn	false	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	false	TransferAstDisqualifiedPrsnInd
Payment To Government Official	false	PaymentToGovernmentOfficialInd
Acts Fail To Qlfy As Exceptions	false	ActsFailToQlfyAsExceptionsInd
Uncorrected Prior Acts	false	UncorrectedPriorActsInd
Undistributed Income PY	false	UndistributedIncomePYInd
Business Holdings	false	BusinessHoldingsInd
Jeopardy Investments	false	JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst	false	UncorrectedPYJeopardyInvstInd
Influence Legislation	false	InfluenceLegislationInd
Influence Election	false	InfluenceElectionInd
Grants To Individuals	false	GrantsToIndividualsInd
Grants To Organizations	false	GrantsToOrganizationsInd
Noncharitable Purpose	false	NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt
Joseph Bower
PO Box 1510	Hayfork	CA	96041	Chairman	0.00	$0
Jerry Rohde
PO Box 1510	Hayfork	CA	96041	Treasurer	0.00	$0
Larry Glass
7310 Myrtle Avenue	Eureka	CA	95503	Secretary	0.00	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$0	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$0	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast	$0	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$0	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$0	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$0	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$0	DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$120,575	ExpensesAndContributionsAmt
Qualifying Distributions	$120,575	QualifyingDistributionsAmt
Adjusted Qualifying Distri	$120,575	AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$0	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr1	$43,573	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$43,573	TotalExcessDistributionCyovAmt
Qualifying Distributions	$120,575	QualifyingDistributionsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus	$120,575	RemainingDistriFromCorpusAmt
Total Corpus	$164,148	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr	$164,148	ExcessDistriCyovToNextYrAmt
Excess From Year1	$43,573	ExcessFromYear1Amt
Excess From Current Year	$120,575	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Application Submission Info ApplicationSubmissionInfoGrp

Field	Value	IRS element (for citing)
Recipient Person	The Bower Charitable Foundation	RecipientPersonNm

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 1510	AddressLine1Txt
City	Hayfork	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	96041	ZIPCd

Field	Value	IRS element (for citing)
Recipient Phone	5306285004	RecipientPhoneNum

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (12 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
North Coast Environmental Center
PO Box 4259	Arcata	CA	95518	Exempt	PC	To fund exempt function	$26,500
Klamath Forest Alliance
2274 Eastern Avenue	Arcata	CA	95521	Exempt	PC	To fund exempt function	$24,000
Environmental Protection Info Cente
145 G Street A	Arcata	CA	95521	Exempt	PC	To fund exempt function.	$24,000
Friends of the Eel River
PO Box 4945	Arcata	CA	95518	Exempt	PC	To fund exempt function	$5,000
Shasta Environmental Alliance
PO Box 990027	Redding	CA	96099	Exempt	PC	To fund exempt function	$4,000
Klamath Siskiyou Wildlands
PO Box 102	Ashland	OR	97520	Exempt	PC	To fund exempt function	$5,000
Salmon River Restoratiion Council
PO Box 1089	Sawyers Bar	CA	96027	Exempt	PC	To fund exempt function	$5,000
Solar Cookers International
2400 22nd Street	Sacramento	CA	95818	Exempt	PC	To fund exempt function	$5,000
Forest Service Employees for Env Et
PO Box 11615	Eugene	OR	97440	Exempt	PC	To fund exempt function	$5,000
Safe Alternatives Forest Environmen
7786 Rush Creek Road	Lewiston	CA	96052	Exempt	PC	To fund exempt function	$6,000
Mount Shasta Bioregional Ecology
PO Box 1143	Mount Shastaq	CA	96067	Exempt	PC	To fund exempt function	$5,000
Sierra Club Foundation
2101 Webster Street Suite 1300	Oakland	CA	94612	Exempt	PC	To fund exempt function	$5,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$119,500	TotalGrantOrContriPdDurYrAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO	false	TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO	false	TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets	false	SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO	false	PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets	false	RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements	false	ReimbursementArrangementsInd
Loans Or Loan Guarantees	false	LoansOrLoanGuaranteesInd
Performance Of Services Etc	false	PerformanceOfServicesEtcInd
Sharing Of Facilities Etc	false	SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO	false	RelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
General Rule	Yes (X)	GeneralRuleInd

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	1	ContributorNum
Contributor Person	Joseph Bower	ContributorPersonNm

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 1510	AddressLine1Txt
City	Hayfork	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	96041	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$100,000	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	Tax preparation	CategoryTxt
Amt	$400	Amt
Net Investment Income	$0	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt
Disbursements Charitable Prps	$400	DisbursementsCharitablePrpsAmt

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

Field	Value	IRS element (for citing)
Category	Legal fees	CategoryTxt
Legal Fees	$625	LegalFeesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt
Disbursements Charitable Prps	$625	DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

Field	Value	IRS element (for citing)
Desc	Filing fees	Desc
Revenue And Expenses Per Books	$50	RevenueAndExpensesPerBooksAmt
Disbursements Charitable Prps	$50	DisbursementsCharitablePrpsAmt

BOWER CHARITABLE FOUNDATION: Form 990PF, tax year 2020

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Preparer Person PreparerPersonGrp

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Statements Regarding Acty StatementsRegardingActyGrp

Persons With Books Name PersonsWithBooksName

Location Of Books US Address LocationOfBooksUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Undistributed Income UndistributedIncomeGrp

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

Recipient US Address RecipientUSAddress

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (12 entries)

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Contributor US Address ContributorUSAddress

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

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