2025-11-13T19:34:17+00:00 2024-12-31 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990PF 2024-01-01 382679673 The Edward Lowe Foundation EDWA 2694454200 58220 Decatur Road Cassopolis MI 49031 Don Bauters Treasurer 2025-11-14 true Jennifer Burke P01342224 3128997000 2025-11-14 2024 2025-03-06 01:10:19Z X 131111482 X 22500 20230 20230 20230 2559977 2582419 2559977 208140 208140 208140 208140 2121027 19076713 2121027 0 0 0 0 3307462 0 3307462 8239336 4931816 6095809 593691 110000 0 515000 2879956 108242 527661 2222925 845116 25539 142461 673342 336210 0 0 322853 46785 23393 0 25493 1113783 247840 589521 286910 78562 14076 0 52770 404157 0 0 29400 0 0 29400 54090 43 24513 29589 4341 0 49 4292 747350 79870 32886 672321 7133441 609003 1317091 4834895 12490 12490 7145931 609003 1317091 4847385 1093405 4322813 4778718 6641268 3179531 3179531 166984 70089 166984 166984 0 0 0 0 0 0 0 0 0 0 43030 46890 46890 0 0 0 58635039 60672203 60672203 44751804 51858272 51858272 0 0 0 0 4278124 6489455 6489455 16926982 8304382 8793030 8622600 8622600 86525 75547 75547 123298909 131111482 131111482 602233 585088 0 0 0 0 304149 397782 906382 982870 X 122392527 130128612 122392527 130128612 123298909 131111482 122392527 1093405 6736313 130222245 93633 130128612 CIBC P 2024-01-01 2024-12-31 936359 964191 -27832 0 -27832 CIBC P 18140354 15936221 2204133 0 2204133 DAG VENTURES P 0 54994 -54994 0 -54994 A G REALTY P 0 280 -280 0 -280 2121027 -27832 60087 0 60087 60087 135465 0 135465 75378 75378 0 false false false false false true true false true true MI true true false false false true www.edwardlowe.org Mat James 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 3.00 25000 0 DANIEL J WYANT 58220 Decatur Road Cassopolis MI 49031 CHAIRMAN OF THE BOARD 40.00 267582 34950 BARBARA STANKOWSKI 58220 Decatur Road Cassopolis MI 49031 TRUSTEE 3.00 0 0 MONICA WYANT 58220 Decatur Road Cassopolis MI 49031 TRUSTEE 3.00 30000 0 PAUL BOWLES 58220 Decatur Road Cassopolis MI 49031 TRUSTEE 3.00 29000 0 PETER PAIRITZ 58220 Decatur Road Cassopolis MI 49031 TRUSTEE 3.00 31000 0 DONALD R BAUTERS 58220 Decatur Road Cassopolis MI 49031 TREASURER 24.00 139023 4747 KATHY BROWNING 58220 Decatur Road Cassopolis MI 49031 SECRETARY 24.00 94788 3885 MATHEW JAMES 58220 Decatur Road Cassopolis MI 49031 DIRECTOR OF FINANCE 40.00 153119 26041 COLLEEN KILLEN-ROBERTS 58220 Decatur Road Cassopolis MI 49031 V.P. OF EPREN 40.00 187074 26369 PAUL BATESON 58220 Decatur Road Cassopolis MI 49031 GM OF EXT RELATIONS 40.00 146276 28207 CHRIS RYBACK 58220 Decatur Road Cassopolis MI 49031 DIRECTOR OF IT 40.00 128172 30701 TJ BECKER 58220 Decatur Road Cassopolis MI 49031 COMMUNICATION MGR 40.00 123245 29417 20 PERKINS COIE PO BOX 24643 SEATTLE WA 98124 LEGAL 336210 CIBC PRIVATE WEALTH MANAGEMENT 181 W Madison St CHICAGO IL 60602 INVESTING 247840 BRAND STATE U 116 E CONGRESS ST LAFAYETTE LA 70501 CONSULTING 123438 NOMIS PROJECT MANAGEMENT 101 ANTHONY LANE STEVENSVILLE MD 21666 CONSULTING 88093 INFLECTION POINT LEADERS LLC 53 WILLOW TREE PLACE GROSSE POINTE SHORES MI 48236 CONSULTING 60000 2 EDUCATIONAL ACTIVITIES - See Supplemental Information 2632078 CONSERVATION & PRESERVATION ACTIVITIES - See Supplemental Information 1566569 INFORMATION & TECHNOLOGY SERVICES - See Supplemental Information 1466480 NONE 0 0 114010296 4910400 289421 119210117 0 119210117 1788152 117421965 5871098 X 4847385 0 233727 0 5081112 X 4778718 2408579 2038955 2638184 11864436 4061910 2047292 1733112 2242456 10084771 5081112 4958553 5155328 5112710 20307703 12490 23215 12455 22456 70616 5068622 4935338 5142873 5090254 20237087 3914065 3600460 3769893 4153352 15437771 X CASS COUNTY FAIR ASSOCIATION PO BOX 56 CASSOPOLIS MI 49031 NONE PC GENERAL SUPPORT 1000 CASS KICKSTART TO CAREERS PO BOX 63 CASSOPOLIS MI 49031 NONE PC GENERAL SUPPORT 1000 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 9490 12490 0 INFORMATION SERVICES 869824 EDUCATIONAL ACTIVITIES 427638 14 20230 14 2559977 16 208140 18 2121027 INSURANCE PROCEEDS 1 2010000 0 6919374 1297462 8216836 Form INCOME RECEIVED FROM SIG (SYSTEM FOR INTEGRATED GROWTH) Form 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) 429 SMALL BUSINESS ASSOCIATION OF MICHIGAN MEMBERSHIP DUES 1b(6) 450 INDIANA CPA SOCIETY MEMBERSHIP DUES 1b(6) 350 AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS MEMBERSHIP DUES false X X 1 BARBARA STANKOWSKI 505 HARBOR APPROACH JOHNSON CITY TN 37601 10000 X 2 INFLECTION POINT LEADERS LLC 53 WILLOW TREE PLACE GROSSE POINTE SHORES MI 48236 11500 X CROWE 46785 23393 25493 NONE 404157 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 LINES 3 AND 4 Form 990-PF, Part VI, Section B Line 1a3 DARLENE LOWE, DAN WYANT, MONICA WYANT AND DOUGLAS WYANT ARE DISQUALIFIED PERSONS WITH RESPECT TO THE FOUNDATION. DARLENE LOWE RECEIVED COMPENSATION IN HER ROLE AS CHAIRMAN EMERITUS, DAN WYANT AS CHAIRMAN OF THE BOARD AND PRESIDENT AND MONICA AS A TRUSTEE OF THE BOARD. 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. 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. CIBC (VARIOUS PUBLICLY TRADED BONDS) 51858272 51858272 CIBC (VARIOUS PUBLICLY TRADED STOCKS) 48816578 48816578 I SHARES CORE SMALL CAP ETF 4862284 4862284 FIDELITY INTL INDEX FUND 6993341 6993341 QVT OVERSEAS FMV 18062 18062 A G REALTY VIII FMV 231539 231539 DAG VENTURES FMV 1176 1176 BARCLAYS BK PLC ETN + FMV 6238678 6238678 LAND 1694518 0 1694518 1694518 BUILDINGS 11800453 5456814 6343639 6343639 EQUIPMENT 2062351 1793258 269093 269093 OTHER 1369660 1054310 315350 315350 PERKINS COIE 336210 322853 EXCISE TAX RECEIVABLE 86525 75547 75547 INCREASE IN DEFERRED EXCISE TAX LIABILITY 93633 ADVERTISING 3390 0 2230 1161 BANK CHARGES 0 0 0 0 BOOKS, TAPES, VIDEOS 70 0 53 17 DUES 2289 26 327 1936 EMPLOYEE RELATIONS 24791 23 0 24768 GASOLINE & OIL 28372 6149 0 23288 GENERAL INSURANCE 199416 31393 0 168023 GROUNDS MAINTENANCE 30160 1260 0 28900 LICENSES 3921 797 0 3124 MISCELLANEOUS 7384 3 4791 2590 POSTAGE 1996 2 422 1572 PROGRAM PRODUCTION 37100 0 554 36562 PROPERTY EXPENSE 173706 13403 0 162838 REIMBURSED EXP - CONSULTANTS 737 0 0 1039 SEEDS AND PLANTS 2170 87 0 2083 SOFTWARE, HARDWARE, COMP MAINT 45289 559 2493 41973 SPONSORSHIP 0 0 0 0 SUBSCRIPTIONS 1131 0 0 1131 SUPPLIES 43540 3376 215 40401 TELEPHONE 10349 1315 1447 7587 UTILITIES 95154 0 0 96769 VENDOR DISCOUNT -60 0 0 -60 WILDLIFE AND WOODLAND MANAGEMENT 4278 0 0 4278 WORKMANS COMPENSATION 24914 1848 725 22341 DAG VENTURES 3393 3393 3393 0 AG REALTY 16236 16236 16236 0 STATE UBIT -277 0 0 0 FEDERAL UBIT -12099 0 0 0 INFORMATION SERVICES 869824 869824 EDUCATIONAL ACTIVITIES 427638 427638 INSURANCE PROCEEDS 2010000 2010000 MARKET INCREASE IN INVESTMENTS FOR 2024 6736313 DEFERRED EXCISE TAX 304149 397782 Professional Services 693445 0 503925 200420 Consulting Fees 126107 0 85596 40511 Professional & Administrative Charge 46391 0 0 45979 Investment Fees 247840 247840 0 0 PROPERTY 17584 14076 0 2770 FEDERAL 60978 0 0 50000