Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter social security numbers on this form as it may be made public.
bulletGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0052
2020
Open to Public Inspection
For calendar year 2020, or tax year beginning 01-01-2020 , and ending 12-31-2020
Name of foundation
THE SOWER FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)P O BOX 849
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
PRIOR LAKE, MN553723626
A Employer identification number

82-3788646
B Telephone number (see instructions)

(952) 292-0932
C bullet
G Check all that apply:

D 1. Foreign organizations, check here............. bullet
2. Foreign organizations meeting the 85%
test, check here and attach computation ...
bullet
E bullet
H Check type of organization:
F bullet
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$2,355,005
J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books
(b) Net investment
income
(c) Adjusted net
income
(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 1,143,906
2 Check bullet.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 28,049 28,049  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 86,985
b Gross sales price for all assets on line 6a 424,071
7 Capital gain net income (from Part IV, line 2)... 101,733
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... 1,170 1,170  
12 Total. Add lines 1 through 11........ 1,260,110 130,952  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0   0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... 5,627 0   5,627
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... 10,236 392   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... 7,362 7,362   0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 23,225 7,754   5,627
25 Contributions, gifts, grants paid....... 126,500 126,500
26 Total expenses and disbursements. Add lines 24 and 25 149,725 7,754   132,127
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 1,110,385
b Net investment income (if negative, enter -0-) 123,198
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2020)
Form 990-PF (2020)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.)
Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 54,638 25,869 25,869
2 Savings and temporary cash investments.........   80,172 80,172
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 402,070 Click to see attachment692,965 958,180
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 462,317 Click to see attachment1,247,641 1,290,784
14 Land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 919,025 2,046,647 2,355,005
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet) Click to see attachment19,974 Click to see attachment66,780
23 Total liabilities (add lines 17 through 22)......... 19,974 66,780
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here bullet
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here bullet
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 899,051 1,979,867
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 0 0
29 Total net assets or fund balances (see instructions)..... 899,051 1,979,867
30 Total liabilities and net assets/fund balances (see instructions). 919,025 2,046,647
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
899,051
2
Enter amount from Part I, line 27a .....................
2
1,110,385
3
Other increases not included in line 2 (itemize) bullet
3
0
4
Add lines 1, 2, and 3 ..........................
4
2,009,436
5
Decreases not included in line 2 (itemize) bulletClick to see attachment
5
29,569
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
1,979,867
Form 990-PF (2020)
Form 990-PF (2020)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)
(b)
How acquired
P—Purchase
D—Donation
(c)
Date acquired
(mo., day, yr.)
(d)
Date sold
(mo., day, yr.)
1 a 18 UTS CALL TARGET 6/19/20   2020-06-19 2020-06-19
b 40 UTS PUT SU 06/19/20   2020-06-19 2020-06-22
c .696 SHS. RAYTHEON TECH   2019-08-13 2020-04-29
d 6 SHS. CISCO   2018-06-22 2020-07-21
e 4 SHS. CITIGROUP   2019-05-11 2020-07-21
5 SHS. JP MORGAN CHASE   2015-09-18 2020-07-21
5 SHS. CITIGROUP   2019-10-16 2020-07-21
3 SHS. BOEING   2016-02-29 2020-07-21
5 SHS. UNION PACIFIC   2016-02-29 2020-03-18
10 SHS. MONDELEZ INTL   2018-08-14 2020-05-08
10 SHS. MONDELEZ INTL   2018-08-14 2020-04-03
10 SHS. MICROSOFT   2015-09-18 2020-03-18
10 SHS. TJX COMPANIES   2020-04-23 2020-06-02
10 SHS. CISCO   2019-12-26 2020-07-21
4 SHS. DIAGEO PLC   2018-08-14 2020-07-21
5 SHS. JP MORGAN CHASE   2019-10-16 2020-07-21
8 SHS. ELECTRONIC ARTS   2018-12-21 2020-07-21
7 SHS. GARMIN   2020-05-29 2020-07-21
100 UTS PUT KMI 6/19/20   2020-06-19 2020-06-19
10 SHS. CITIGROUP   2019-10-16 2020-06-02
10 SHS. GILEAD SCIENCES   2018-08-14 2020-05-08
10 SHS. MERCK   2019-09-10 2020-02-05
25 SHS. HAIN CELESTIAL   2018-02-09 2020-06-02
3 SHS. BROADCOM   2019-07-03 2020-07-21
6 SHS. APPLE   2018-02-09 2020-07-21
25 SHS. AT&T   2019-12-24 2020-07-21
1 SHS. ALPHABET   2018-02-09 2020-07-21
15 SHS. EATON CORP   2018-06-22 2020-03-06
5 SHS. THERMO FISHER   2018-08-14 2020-04-27
5 SHS. UNITED HEALTH   2019-09-10 2020-03-18
1 SHS. ALPHABET   2020-04-23 2020-07-21
19 SHS. CVS HEALTH   2018-02-09 2020-07-21
20 SHS. CVS HEALTH   2018-02-09 2020-05-08
35 SHS. SUNCOR ENERGY   2018-08-14 2020-04-03
3 SHS. BLACKROCK INC   2018-06-22 2020-07-21
26 SHS. COGNIZANT TECH   2018-08-14 2020-07-21
25 SHS. PNC FINANCIAL   2016-07-28 2020-04-03
46 SHS. TJX COMPANIES   2018-06-22 2020-06-02
25 SHS. ZOETIS   2018-08-14 2020-02-05
34 SHS. EATON CORP   2018-06-22 2020-03-18
17 SHS. HOME DEPOT   2018-06-22 2020-03-06
40 SHS. EOG RESOURCES   2018-04-18 2020-04-27
359.712 DODGE & COX INCOME   2019-05-24 2020-03-17
36 SHS. ISHARES RUSSELL 1000 GROWTH   2018-10-30 2020-01-21
595.238 SHS. WD ULTRA SHORT   2019-02-15 2020-03-17
130 SHS. VANGUARD DEVELOPED   2018-10-30 2020-06-30
146 SHS. VANGUARD DEVELOPED   2018-10-30 2020-01-21
1,379.310 SHS. JP MORGAN HI YLD   2019-07-03 2020-06-29
952 SHS. ETRACS ALERIAN MLP   2019-05-24 2020-03-18
370 SHS. ISHARES EMERGING   2018-10-30 2020-03-18
700 SHS. NESTLE   2016-11-09 2020-02-05
1,000 SHS. WAYFAIR INC   2020-01-23 2020-02-05
2 SHS. LAM RESEARCH   2018-08-14 2020-07-21
11 SHS. LAS VEGAS SANDS   2020-02-03 2020-07-21
5 SHS. MEDTRONICS   2019-07-19 2020-07-21
13 SHS. MICROSOFT   2015-09-18 2020-07-21
14 SHS. MONDELEZ INTL   2018-08-14 2020-07-21
8 SHS. NIKE   2018-06-22 2020-07-21
28 SHS. SUNCOR ENERGY   2018-06-22 2020-07-21
9 SHS. SYSCO   2020-05-29 2020-07-21
5 SHS. TARGET   2019-09-10 2020-07-21
1 SHS. TARGET   2018-06-22 2020-07-21
6 SHS. TE CONNECTIVITY   2018-02-09 2020-07-21
14 SHS. TORONTO DOMINION   2019-07-30 2020-07-21
17 SHS. TOTAL SA   2018-02-09 2020-07-21
13 SHS. UNILEVER   2020-02-03 2020-07-21
4 SHS. UNION PACIFIC   2016-02-29 2020-07-21
8 SHS. UNITED PARCEL   2018-02-09 2020-07-21
2 SHS. VISA   2020-03-16 2020-07-21
6 SHS. WALT DISNEY   2018-02-09 2020-07-21
4 SHS. WASTE MANAGEMENT   2020-03-04 2020-07-21
1 SHS. APPLE   2018-02-09 2020-08-27
27 SHS. HAIN CELESTIAL   2018-02-09 2020-08-27
11 SHS. TORONTO DOMINION   2019-10-16 2020-08-27
4 SHS. UNITED PARCEL   2018-02-09 2020-08-27
13 SHS. APPLE   2018-02-09 2020-09-16
4 SHS. NIKE   2018-06-22 2020-09-16
6 SHS. TE CONNECTIVITY   2018-02-09 2020-09-16
3 SHS. UNITED PARCEL   2018-02-09 2020-09-16
6 SHS. APPLE   2018-02-09 2020-10-22
14 SHS. CME GROUP   2018-08-14 2020-10-28
162 SHS. FLEX   2018-03-07 2020-10-28
6 SHS. NIKE   2018-06-22 2020-10-28
4 SHS. UNITED PARCEL   2018-02-09 2020-10-28
32 SHS. AT&T   2018-02-26 2020-11-05
4 SHS. CELANESE   2016-07-28 2020-11-05
43 SHS. SPIRIT AEROSYSTEMS   2016-10-03 2020-11-05
2 SHS. BROADCOM   2019-07-03 2020-12-14
29 SHS. GILEAD SCIENCES   2018-08-14 2020-12-14
5 SHS. NIKE   2018-06-22 2020-12-14
17,980.222 SHS. BLACKROCK LIQ. TEMPFUND   2019-06-27 2020-05-20
CAPITAL GAINS DIVIDENDS P    
(e)
Gross sales price
(f)
Depreciation allowed
(or allowable)
(g)
Cost or other basis
plus expense of sale
(h)
Gain or (loss)
(e) plus (f) minus (g)
a 19,974     19,974
b 28,154     28,154
c 47   55 -8
d 281   259 22
e 202   294 -92
493   597 -104
252   349 -97
528   353 175
633   397 236
504   421 83
487   421 66
1,436   437 999
530   467 63
468   479 -11
569   574 -5
493   309 184
1,107   612 495
702   633 69
29,703   689 29,014
484   699 -215
774   777 -3
867   817 50
770   844 -74
943   854 89
2,313   930 1,383
756   973 -217
1,515   1,282 233
1,445   1,124 321
1,643   1,156 487
1,181   1,168 13
1,515   1,025 490
1,239   1,310 -71
1,236   1,379 -143
519   1,435 -916
1,765   1,529 236
1,599   1,967 -368
2,194   2,079 115
2,436   2,215 221
3,388   2,286 1,102
2,610   2,414 196
3,976   3,335 641
1,777   4,295 -2,518
5,000   4,950 50
6,597   5,007 -10,270
5,000   5,048 -48
5,005   5,323 -318
6,470   5,720 5,402
9,145   10,000 -855
5,688   14,479 -8,791
14,470   17,233 -2,763
77,973   50,310 27,663
115,610   107,279 8,331
691   357 334
534   734 -200
491   507 -16
2,632   567 2,065
756   589 167
771   592 179
474   1,134 -660
487   494 -7
610   540 70
122   76 46
511   573 -62
634   820 -186
654   932 -278
704   765 -61
726   317 409
951   841 110
390   320 70
709   614 95
435   472 -37
497   155 342
838   907 -69
535   620 -85
634   420 214
1,490   504 986
476   296 180
597   573 24
480   315 165
702   233 469
2,227   2,327 -100
2,268   2,985 -717
765   444 321
670   420 250
881   1,192 -311
473   265 208
842   2,458 -1,616
822   569 253
1,752   2,252 -500
689   370 319
18,000   17,993 7
685     685
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69
(j)
Adjusted basis
as of 12/31/69
(k)
Excess of col. (i)
over col. (j), if any
a       19,974
b       28,154
c       -8
d       22
e       -92
      -104
      -97
      175
      236
      83
      66
      999
      63
      -11
      -5
      184
      495
      69
      29,014
      -215
      -3
      50
      -74
      89
      1,383
      -217
      233
      321
      487
      13
      490
      -71
      -143
      -916
      236
      -368
      115
      221
      1,102
      196
      641
      -2,518
      50
      -10,270
      -48
      -318
      5,402
      -855
      -8,791
      -2,763
      27,663
      8,331
      334
      -200
      -16
      2,065
      167
      179
      -660
      -7
      70
      46
      -62
      -186
      -278
      -61
      409
      110
      70
      95
      -37
      342
      -69
      -85
      214
      986
      180
      24
      165
      469
      -100
      -717
      321
      250
      -311
      208
      -1,616
      253
      -500
      319
      7
      685
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7
Bracket 2 101,733
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ...................
Bracket 3  
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
SECTION 4940(e) REPEALED ON DECEMBER 20, 2019 - DO NOT COMPLETE
1 Reserved
(a)
Reserved
(b)
Reserved
(c)
Reserved
(d)
Reserved
2
Reserved...........................
2
3
Reserved...........................
3
4
Reserved...........................
4
5
Reserved...........................
5
6
Reserved...........................
6
7
Reserved...........................
7
8
Reserved,..........................
8
Form 990-PF (2020)
Form 990-PF (2020)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here Bullet and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b Reserved................................ 1 1,712
c All other domestic foundations enter 1.39% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 1,712
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 1,712
6 Credits/Payments:
a 2020 estimated tax payments and 2019 overpayment credited to 2020 6a 5,710
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld ........... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 5,710
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 5
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 3,993
11 Enter the amount of line 10 to be: Credited to 2021 estimated taxBullet3,993 RefundedBullet 11 0
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$ 0(2) On foundation managers.bullet$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
  • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
    and Part XV..................................
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletMN
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2020 or the taxable year beginning in 2020? See the instructions for Part XIV.
    If "Yes," complete Part XIV .............................
    9
     
    No
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
    and addresses. Click to see attachment...............................
    10
    Yes
     
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 5
    Part VII-A
    Statements Regarding Activities (continued)
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement. See instructions.................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletN/A
    14
    The books are in care ofbulletCATHERINE A ANDERSON Telephone no.bullet (952) 292-0932

    Located atbulletPO BOX 849PRIOR LAKEMN ZIP+4bullet553723626
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ........bullet
    15
     
    16 At any time during calendar year 2020, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country? .................
    16   No
    See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
    country bullet
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?......................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?...............
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).......
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ........
    1b
     
     
    ........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2020?.............
    1c
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2020, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2020?.............
    If "Yes," list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer "No" and attach statement—see instructions.) ..............
    2b
     
     
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year?......................
    b
    If "Yes," did it have excess business holdings in 2020 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2020.)..................
    3b
     
     
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2020?
    4b
     
    No
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 6
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required (continued)
    5a
    During the year did the foundation pay or incur any amount to:
    Yes
    No
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?.............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 4945(d)(4)(A)? See instructions................
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?.....
    b
    If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ......
    5b
     
     
    .........bullet
    c
    If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant?..........
    If "Yes," attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract?.....................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
     
    8
    Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
    excess parachute payment during the year? .................
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position
    (c) Compensation
    (If not paid, enter
    -0-)
    (d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
    other allowances
    JOHN D ANDERSON TRUSTEE
    1.00
    0 0 0
    PO BOX 849
    PRIOR LAKE,MN55372
    CATHERINE A ANDERSON TRUSTEE
    5.00
    0 0 0
    PO BOX 849
    PRIOR LAKE,MN55372
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position
    (c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation
    (e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet 0
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 7
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors (continued)
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    NONE
    Total number of others receiving over $50,000 for professional services.............bullet0
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1  
    2  
    3  
    4  
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See instructions.
    3  
    Total. Add lines 1 through 3.........................bullet0
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 8
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
    977,041
    b
    Average of monthly cash balances.......................
    1b
    92,945
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    1,069,986
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
    0
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
    0
    3
    Subtract line 2 from line 1d.........................
    3
    1,069,986
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    16,050
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    1,053,936
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    52,697
    Part XI
    Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    52,697
    2a
    Tax on investment income for 2020 from Part VI, line 5......
    2a
    1,712
    b
    Income tax for 2020. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    1,712
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    50,985
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    0
    5
    Add lines 3 and 4............................
    5
    50,985
    6
    Deduction from distributable amount (see instructions).................
    6
    0
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII, line 1 ...
    7
    50,985
    Part XII
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
    132,127
    b
    Program-related investments—total from Part IX-B..................
    1b
    0
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
    132,127
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b. See instructions.................
    5
    0
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    132,127
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus
    (b)
    Years prior to 2019
    (c)
    2019
    (d)
    2020
    1 Distributable amount for 2020 from Part XI, line 7 50,985
    2 Undistributed income, if any, as of the end of 2020:
    a Enter amount for 2019 only....... 0
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2020:
    a From 2015......  
    b From 2016......  
    c From 2017......  
    d From 2018...... 514,944
    e From 2019...... 242,088
    fTotal of lines 3a through e........ 757,032
    4Qualifying distributions for 2020 from Part
    XII, line 4: bullet$ 132,127
    a Applied to 2019, but not more than line 2a 0
    b Applied to undistributed income of prior years
    (Election required—see instructions).....
    0
    c Treated as distributions out of corpus (Election
    required—see instructions)........
    0
    d Applied to 2020 distributable amount..... 50,985
    e Remaining amount distributed out of corpus 81,142
    5 Excess distributions carryover applied to 2020. 0 0
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 838,174
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ..........
    0
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......
    0
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........
    0
    e Undistributed income for 2019. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............
    0
    f Undistributed income for 2020. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2021 ..........
    0
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......
    0
    8 Excess distributions carryover from 2015 not
    applied on line 5 or line 7 (see instructions) ...
    0
    9Excess distributions carryover to 2021.
    Subtract lines 7 and 8 from line 6a ......
    838,174
    10 Analysis of line 9:
    a Excess from 2016....  
    b Excess from 2017....  
    c Excess from 2018.... 514,944
    d Excess from 2019.... 242,088
    e Excess from 2020.... 81,142
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 10
    Part XIV
    Private Operating Foundations (see instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2020, enter the date of the ruling....... bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........
    Tax year Prior 3 years (e) Total
    (a) 2020 (b) 2019 (c) 2018 (d) 2017
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....
             
    d Amounts included in line 2c not used directly
    for active conduct of exempt activities ..........
             
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....
             
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)
             
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...
             
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....
             
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....
             
    (3) Largest amount of support
    from an exempt organization
             
    (4) Gross investment income          
    Part XV
    Supplementary Information (Complete this part only if the foundation had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    CATHERINE A ANDERSON
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
    bThe form in which applications should be submitted and information and materials they should include:
    cAny submission deadlines:
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 11
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    Foundation
    status of
    recipient
    Purpose of grant or
    contribution
    Amount
    Name and address (home or business)
    aPaid during the year
    BETHANY INTERNATIONAL
    6820 AUTO CLUB ROAD SUITE J
    BLOOMINGTON,MN55438
      EDUCATION GRANT PUBLIC CHARITY 32,500
    DARE TO BELIEVE MINISTRY
    2216 E 117TH ST
    BURNSVILLE,MN55337
      YOUTH DEVELOPMENT PUBLIC CHARITY 15,000
    JESUS INDIA SCHOOL MINISTRY
    11249 OREGON CIRCLE
    BLOOMINGTON,MN55438
      GENERAL CHARITABLE P PUBLIC CHARITY 12,000
    MINISTRY OF RECONCILIATION
    5116 GATEWAY STREET SE SUITE 104
    PRIOR LAKE,MN55372
      GENERAL CHARITABLE P CHURCH 1,500
    WAYZATA EVANGELICAL FREE CHURCH
    705 COUNTY ROAD 101N
    PLYMOUTH,MN55447
      GATEWAY MINISTRY PUBLIC CHARITY 5,000
    THE HOUSE CHURCH
    2024 RAHN WAY
    EAGAN,MN55122
      GENERAL CHARITABLE P CHURCH 50,000
    AMNION CRISIS PREGNANCY CENTER
    13775 NICOLLET AVENUE SOUTH
    BURNSVILLE,MN55337
      GENERAL CHARITABLE P PUBLIC CHARITY 500
    ATHLETES IN ACTION A MINISTRY OF CRU
    651 TAYLOR DRIVE
    XENIA,OH45385
      CAMPUS CRUSADE PUBLIC CHARITY 10,000
    Total .................................bullet 3a 126,500
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 12
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code
    (b)
    Amount
    (c)
    Exclusion code
    (d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3 Interest on savings and temporary cash
    investments ...........
             
    4 Dividends and interest from securities....     14 28,049  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6 Net rental income or (loss) from personal property          
    7 Other investment income.....     14 1,170  
    8 Gain or (loss) from sales of assets other than
    inventory ............
        18 86,985  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory          
    11 Other revenue: a
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e).. 0 116,204 0
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    116,204
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow
    Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 13
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
    Yes
    No
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
    b
    If "Yes," complete the following schedule.

    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below?
    See instructions.
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's name SmallBullet
    Firm's EIN SmallBullet
    Firm's address SmallBullet


    Phone no.
    Form 990-PF (2020)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description
    Schedule B
    (Form 990, 990-EZ,
    or 990-PF)
    Department of the Treasury
    Internal Revenue Service
    Schedule of Contributors

    Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
    Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
    OMB No. 1545-0047
    2020
    Name of the organization
    THE SOWER FOUNDATION
     
    Employer identification number

    82-3788646
    Organization type (check one):
    Filers of:
    Section:
    Form 990 or 990-EZ






    Form 990-PF




    Check if your organization is covered by the General Rule or a Special Rule.  
    Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
    General Rule
    Special Rules
    ......... Arrow Bullet $  
    Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
    990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
    or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
    990-EZ, or 990-PF).
    For Paperwork Reduction Act Notice, see the Instructions
    for Form 990, 990-EZ, or 990-PF.
    Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Page 2
    Name of organization
    THE SOWER FOUNDATION
     
    Employer identification number
    82-3788646
    Part I
    Contributors
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.
    (b)
    Name, address, and ZIP + 4
    (c)
    Total contributions
    (d)
    Type of contribution
    1
    JOHN D AND CATHERINE A ANDERSON
    PO BOX 849
     
    PRIOR LAKE, MN55372

    $ 1,112,563


    (Complete Part II for noncash contributions.)
    (a)
    No.
    (b)
    Name, address, and ZIP + 4
    (c)
    Total contributions
    (d)
    Type of contribution
    2
    JOHN D AND CATHERINE A ANDERSON
    PO BOX 849
     
    PRIOR LAKE, MN55372

    $ 31,343


    (Complete Part II for noncash contributions.)
    (a)
    No.
    (b)
    Name, address, and ZIP + 4
    (c)
    Total contributions
    (d)
    Type of contribution
     
     
     
     

    $  


    (Complete Part II for noncash contributions.)
    (a)
    No.
    (b)
    Name, address, and ZIP + 4
    (c)
    Total contributions
    (d)
    Type of contribution
     
     
     
     

    $  


    (Complete Part II for noncash contributions.)
    (a)
    No.
    (b)
    Name, address, and ZIP + 4
    (c)
    Total contributions
    (d)
    Type of contribution
     
     
     
     

    $  


    (Complete Part II for noncash contributions.)
    (a)
    No.
    (b)
    Name, address, and ZIP + 4
    (c)
    Total contributions
    (d)
    Type of contribution
     
     
     
     

    $  


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Page 3
    Name of organization
    THE SOWER FOUNDATION
     
    Employer identification number

    82-3788646
    Part II
    Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
    (a)
    No. from Part I
    (b)
    Description of noncash property given
    (c)
    FMV (or estimate)
    (See instructions)
    (d)
    Date received
    1
    10 SHS. ALPHABET INC $ 17,389 2020-12-28
    (a)
    No. from Part I
    (b)
    Description of noncash property given
    (c)
    FMV (or estimate)
    (See instructions)
    (d)
    Date received
    1
    10 SHS. ALPHABET INC $ 17,389 2020-12-28
    (a)
    No. from Part I
    (b)
    Description of noncash property given
    (c)
    FMV (or estimate)
    (See instructions)
    (d)
    Date received
    1
    200 SHS. APPLE INC $ 26,394 2020-12-28
    (a)
    No. from Part I
    (b)
    Description of noncash property given
    (c)
    FMV (or estimate)
    (See instructions)
    (d)
    Date received
    1
    100 SHS. APPLE INC $ 13,197 2020-12-28
    (a)
    No. from Part I
    (b)
    Description of noncash property given
    (c)
    FMV (or estimate)
    (See instructions)
    (d)
    Date received
    1
    200 SHS. APPLE INC $ 26,394 2020-12-28
    (a)
    No. from Part I
    (b)
    Description of noncash property given
    (c)
    FMV (or estimate)
    (See instructions)
    (d)
    Date received
    1
    35 SHS. ELI LILLY $ 5,833 2020-12-28
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Name of organization
    THE SOWER FOUNDATION
     
    Employer identification number

    82-3788646
    Part II
    Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
    (a)
    No. from Part I
    (b)
    Description of noncash property given
    (c)
    FMV (or estimate)
    (See instructions)
    (d)
    Date received
    1
    35 SHS. ELI LILLY $ 5,833 2020-12-28
    (a)
    No. from Part I
    (b)
    Description of noncash property given
    (c)
    FMV (or estimate)
    (See instructions)
    (d)
    Date received
    1
    739 SHS. ISHARES CORE EMERGING $ 44,577 2020-12-28
    (a)
    No. from Part I
    (b)
    Description of noncash property given
    (c)
    FMV (or estimate)
    (See instructions)
    (d)
    Date received
    1
    369 SHS. ISHARES CORE S&P 500 $ 136,645 2020-12-28
    (a)
    No. from Part I
    (b)
    Description of noncash property given
    (c)
    FMV (or estimate)
    (See instructions)
    (d)
    Date received
    1
    300 SHS. ISHARES CORE S&P SMALL CAP $ 27,621 2020-12-28
    (a)
    No. from Part I
    (b)
    Description of noncash property given
    (c)
    FMV (or estimate)
    (See instructions)
    (d)
    Date received
    1
    921 SHS. ISHARES CORE S&P SMALL CAP $ 84,796 2020-12-28
    (a)
    No. from Part I
    (b)
    Description of noncash property given
    (c)
    FMV (or estimate)
    (See instructions)
    (d)
    Date received
    1
    5,962 SHS. ISHARES RUSSELL MID CAP $ 409,053 2020-12-28
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Name of organization
    THE SOWER FOUNDATION
     
    Employer identification number

    82-3788646
    Part II
    Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
    (a)
    No. from Part I
    (b)
    Description of noncash property given
    (c)
    FMV (or estimate)
    (See instructions)
    (d)
    Date received
    1
    635 SHS. ISHARES RUSSELL 1000 GROWTH $ 151,936 2020-12-28
    (a)
    No. from Part I
    (b)
    Description of noncash property given
    (c)
    FMV (or estimate)
    (See instructions)
    (d)
    Date received
    1
    19 SHS. ISHARES RUSSELL 2000 GROWTH $ 5,592 2020-12-28
    (a)
    No. from Part I
    (b)
    Description of noncash property given
    (c)
    FMV (or estimate)
    (See instructions)
    (d)
    Date received
    1
    100 SHS. ISHARES RUSSELL 2000 GROWTH $ 29,433 2020-12-28
    (a)
    No. from Part I
    (b)
    Description of noncash property given
    (c)
    FMV (or estimate)
    (See instructions)
    (d)
    Date received
    1
    50 SHS. LAM RESEARCH $ 24,017 2020-12-28
    (a)
    No. from Part I
    (b)
    Description of noncash property given
    (c)
    FMV (or estimate)
    (See instructions)
    (d)
    Date received
    1
    280 SHS. MICROSOFT $ 62,370 2020-12-28
    (a)
    No. from Part I
    (b)
    Description of noncash property given
    (c)
    FMV (or estimate)
    (See instructions)
    (d)
    Date received
    1
    45 SHS. THERMO FISHER SCIENTIFIC $ 20,614 2020-12-28
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Name of organization
    THE SOWER FOUNDATION
     
    Employer identification number

    82-3788646
    Part II
    Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
    (a)
    No. from Part I
    (b)
    Description of noncash property given
    (c)
    FMV (or estimate)
    (See instructions)
    (d)
    Date received
    1
    27 SHS. UNILEVER $ 3,480 2020-12-01
    (a)
    No. from Part I
    (b)
    Description of noncash property given
    (c)
    FMV (or estimate)
    (See instructions)
    (d)
    Date received
    1
    PUT SU; EXP. 6/19/20 $ 0 2020-06-19
    (a)
    No. from Part I
    (b)
    Description of noncash property given
    (c)
    FMV (or estimate)
    (See instructions)
    (d)
    Date received
    1
    TSLA; EXP. 1/15/21 $ 0 2020-12-28
    (a)
    No. from Part I
    (b)
    Description of noncash property given
    (c)
    FMV (or estimate)
    (See instructions)
    (d)
    Date received
    1
    50 UTS PUT KMI $ 0 2020-06-19
    (a)
    No. from Part I
    (b)
    Description of noncash property given
    (c)
    FMV (or estimate)
    (See instructions)
    (d)
    Date received
     
    $    
    (a)
    No. from Part I
    (b)
    Description of noncash property given
    (c)
    FMV (or estimate)
    (See instructions)
    (d)
    Date received
     
    $    
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Page 4
    Name of organization
    THE SOWER FOUNDATION
     
    Employer identification number

    82-3788646
    Part III
    Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
    Use duplicate copies of Part III if additional space is needed.
    (a)
    No. from Part I
    (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No. from Part I
    (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No. from Part I
    (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No. from Part I
    (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Additional Data


    Software ID:  
    Software Version:  

    TY 2020 InvestmentsCorpStockSchedule
    Name:
    THE SOWER FOUNDATION
    EIN:
    82-3788646
    Name of Stock End of Year Book Value End of Year Fair Market Value
    MS- CHEVRON 60,335 42,225
    MS- KRAFT HEINZ 102,332 121,310
    MS- TARGET CORPORATION 130,212 317,754
    WF - APPLE INC. 6,085 20,832
    WF - AT&T 4,782 4,141
    WF - BLACKROCK INC. 3,824 5,772
    WF - BOEING 3,260 3,425
    WF - BROADCOM 4,224 6,568
    WF - CELANESE 4,005 4,808
    WF - CITIGROUP 6,478 7,584
    WF- COGNIZANT TECH SOLUTIONS 4,312 4,671
    WF - CVS 3,583 3,825
    WF - DIAGEO PLC 4,402 4,923
    WF - EATON CORP 2,217 2,403
    WF - ELECTRONIC ARTS INC. 2,544 4,595
    WF - ELI LILLY 2,104 4,727
    WF - FIDELITY NATL INFORMATION SVCS 3,044 3,537
    WF - FLEX 2,675 3,434
    WF - JP MORGAN 6,315 8,514
    WF - LAS VEGAS SANDS 6,209 5,066
    WF - MANULIFE FINANCIAL 6,091 6,184
    WF - MEDTRONIC 3,446 4,100
    WF - MERCK 2,751 4,008
    WF - MONDELEZ INT'L 3,366 4,678
    WF - RAYTHEON 4,822 4,434
    WF - SUNCOR ENERGY 4,903 2,618
    WF - TARGET 2,218 5,119
    WF - TE CONNECTIVITY 2,770 3,511
    WF - THERMO FISHER 1,849 3,726
    WF - TORONTO DOMINION BK ONT 4,834 4,852
    WF - UNION PACIFIC 3,243 4,997
    WF - UNITED HEALTH 2,889 8,767
    WF - UNITED PARCEL SERVICE 2,829 5,052
    WF - ALPHABET INC. 7,173 12,263
    WF - CISCO SYSTEMS 5,291 5,504
    WF - HAIN CELESTIAL GROUP 1,571 2,891
    WF - LAM RESEARCH 2,142 5,667
    WF - MICROSOFT 7,200 18,683
    WF - NIKE INC. 2,714 5,235
    WF - WALT DISNEY CO. 2,969 5,254
    WF 2020 - ALPHABET INC. 34,777 35,038
    WF 2020 - APPLE 65,985 66,345
    WF 2020 - ELI LILLY 11,666 11,819
    WF 2020 - LAM RESEARCH 24,017 23,614
    WF 2020 - MICROSOFT 62,370 62,278
    WF 2020 - THERMO FISHER SCIENTIFIC 20,614 20,960
    WF 2020 - GARMIN 3,129 4,068
    WF 2020 - TOTAL SE 5,206 3,981
    WF 2020 - UNILEVER 3,480 3,441
    WF 2020 - VISA 2,848 3,937
    WF 2020 - ABBVIE 2,465 2,464
    WF 2020 - AMGEN 2,677 2,529
    WF 2020 - WASTE MANAGEMENT 4,240 4,363
    WF 2020 - SYSCO 2,940 4,827
    WF 2020 - BLACKSTONE 2,880 3,629
    WF 2020 - BOOKING HOLDINGS 3,426 4,455
    WF 2020 - INTERPUBLIC GROUP 2,232 2,775

    TY 2020 InvestmentsOtherSchedule2
    Name:
    THE SOWER FOUNDATION
    EIN:
    82-3788646
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    MS- BLACKROCK LIQ TEMPFUND INST. AT COST 10,908 10,907
    WF - BLACKROCK GLOBAL LONG/SHORT CREDIT FUND AT COST 22,238 22,545
    WF - COHEN & STEERS PREFERRED AT COST 19,089 20,011
    WF - DODGE & COX INCOME AT COST 37,575 39,457
    WF - EATON VANCE GLOBAL MACRO ABSOLUTE RETURN AT COST 22,500 23,717
    WF - ISHARES CORE EMERGING MARKETS AT COST 20,914 23,575
    WF - ISHARES CORE S&P SMALL CAP AT COST 24,960 29,408
    WF - ISHARES RUSSELL 1000 GROWTH AT COST 13,022 3,702
    WF - NEUBERGER BERMAN LONG/SHORT FUND AT COST 12,000 14,047
    WF - TCW EMERGING MKTS INCOME AT COST 29,722 30,827
    WF - VANGUARD DEVELOPED MARKETS AT COST 8,454 8,828
    WF - VANGUARD MIDCAP VIPER AT COST 59,753 88,704
    WF - WELLS FARGO ULTRA SHORT TERM INCOME AT COST 40,126 40,644
    WF 2020 - ISHARES CORE EMERGING2020 AT COST 44,577 45,848
    WF 2020 - ISHARES CORE S&P 500 AT COST 136,645 138,519
    WF 2020 - ISHARES CORE S&P SMALL CAP AT COST 112,417 112,210
    WF 2020 - ISHARES RUSSELL MID CAP AT COST 409,053 408,695
    WF 2020 - ISHARES RUSSELL 1000 GROWTH AT COST 151,936 153,124
    WF 2020 - ISHARES RUSSELL 2000 GROWTH AT COST 35,025 34,117
    WF 2020 - PRINCIPAL HIGH YIELD FD AT COST 19,500 20,868
    WF 2020 - CREDIT SUISSE COMMODITY RETURN AT COST 17,227 21,031

    TY 2020 LegalFeesSchedule
    Name:
    THE SOWER FOUNDATION
    EIN:
    82-3788646
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    MOSS & BARNETT 5,627 0   5,627


    TY 2020 OtherDecreasesSchedule
    Name:
    THE SOWER FOUNDATION
    EIN:
    82-3788646
    Description Amount
    WAYFAIR PUT EXERCISED - ADJUST REV. PER BOOK BASIS OF PUT 29,569


    TY 2020 OtherExpensesSchedule
    Name:
    THE SOWER FOUNDATION
    EIN:
    82-3788646
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    WELLS FARGO FEES 7,357 7,357   0
    ADR FEES 5 5   0


    TY 2020 OtherIncomeSchedule2
    Name:
    THE SOWER FOUNDATION
    EIN:
    82-3788646
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    WF- ETRACS ALERIAN MLP 260 260 260
    MISCELLANEOUS 869 869 869
    MORGAN STANLEY/WAYFAIR 41 41 41


    TY 2020 OtherLiabilitiesSchedule
    Name:
    THE SOWER FOUNDATION
    EIN:
    82-3788646
    Description Beginning of Year - Book Value End of Year - Book Value
    18 CALL TARGET CORPORATION AT 125.00; EXP. 6/19/20 19,974 0
    18 CALL TARGET CORPORATION AT 130.00; EXP. 1/15/21 0 14,576
    18 PUT TARGET CORPORATION AT 160.00; EXP. 1/15/21 0 15,599
    100 PUT TESLA MOTORS AT 52.00; EXP. 1/15/21 0 36,605


    TY 2020 SubstantialContributorsSch
    Name:
    THE SOWER FOUNDATION
    EIN:
    82-3788646
    Name Address
    CATHERINE A ANDERSON PO BOX 849
    PRIOR LAKE,MN55372
    JOHN D ANDERSON PO BOX 849
    PRIOR LAKE,MN55372


    TY 2020 TaxesSchedule
    Name:
    THE SOWER FOUNDATION
    EIN:
    82-3788646
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FOREIGN TAX PAID - WELLS FARGO 392 392   0
    2020 ESTIMATED EXCISE TAX 5,710 0   0
    2019 EXCISE TAX 4,017 0   0
    2019 EXCISE TAX 117 0   0