TY 2022 Form 990PF

- TIN:

Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation

or Section 4947(a)(1) Trust Treated as Private Foundation

Do not enter social security numbers on this form as it may be made public.
right arrow

Go to www.irs.gov/Form990PF for instructions and the latest information.

OMB No. 1545-0047

2022

Open to Public Inspection

For calendar year 2022, or tax year beginning 01-01-2022 , and ending 12-31-2022

Name of foundation
The Edward Lowe Foundation

Number and street (or P.O. box number if mail is not delivered to street address)58220 Decatur Road
Room/suite

City or town, state or province, country, and ZIP or foreign postal code
Cassopolis, MI49031

A Employer identification number

38-2679673

B Telephone number (see instructions)

(269) 445-4200

C If exemption application is pending, check here right arrow

G Check all that apply: Initial returnInitial return of a former public charity
Final returnAmended return
Address change Name change

D 1. Foreign organizations, check here............. right arrow

2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow

E If private foundation status was terminated
under section 507(b)(1)(A), check here ....... right arrow

H Check type of organization: Section 501(c)(3) exempt private foundation
Section 4947(a)(1) nonexempt charitable trust Other taxable private foundation

F If the foundation is in a 60-month termination
under section 507(b)(1)(B), check here ....... right arrow

I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16) right arrow

$116,112,335J Accounting method: Cash Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)

	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)


1	Contributions, gifts, grants, etc., received (attach schedule)		6,634
2	Check .............
3	Interest on savings and temporary cash investments
4	Dividends and interest from securities...		1,929,157		1,945,371	1,929,157
5a	Gross rents............		111,117		111,117	111,117
b	Net rental income or (loss) 111,117
6a	Net gain or (loss) from sale of assets not on line 10			447,680
b	Gross sales price for all assets on line 6a 22,981,058
7	Capital gain net income (from Part IV, line 2)...				447,680
8	Net short-term capital gain.........					0
9	Income modifications...........
10a	Gross sales less returns and allowances	0
b	Less: Cost of goods sold....	0
c	Gross profit or (loss) (attach schedule).....			0
11	Other income (attach schedule).......		List of Attached Documents: // Content	945,691	0	945,691
12	Total. Add lines 1 through 11........		3,440,279		2,504,168	2,985,965
13	Compensation of officers, directors, trustees, etc.		654,334		90,000	0	526,684
14	Other employee salaries and wages......		2,617,572		52,648	407,195	2,198,370
15	Pension plans, employee benefits.......		1,063,191		19,056	137,374	906,283
16a	Legal fees (attach schedule).........		List of Attached Documents: // Content	53,142	170	0	50,712
b	Accounting fees (attach schedule).......		List of Attached Documents: // Content	44,400	22,200	0	24,200
c	Other professional fees (attach schedule)....		List of Attached Documents: // Content	1,027,928	350,183	373,524	311,709
17	Interest...............
18	Taxes (attach schedule) (see instructions)...		List of Attached Documents: // Content	43,385	6,524	0	166,567
19	Depreciation (attach schedule) and depletion...		List of Attached Documents: // Content	450,241	0	0
20	Occupancy..............		25,437				25,437
21	Travel, conferences, and meetings.......		45,436		29	15,886	29,304
22	Printing and publications..........		7,348				7,319
23	Other expenses (attach schedule).......		List of Attached Documents: // Content	739,268	34,116	13,031	698,431
24	Total operating and administrative expenses.
	Add lines 13 through 23..........		6,771,682		574,926	947,010	4,945,016
25	Contributions, gifts, grants paid.......		12,455				12,455
26	Total expenses and disbursements. Add lines 24 and 25		6,784,137		574,926	947,010	4,957,471
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements		-3,343,858
b	Net investment income (if negative, enter -0-)				1,929,242
c	Adjusted net income (if negative, enter -0-)...					2,038,955

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 11289X Form 990-PF (2022)

Form 990-PF (2022)

Page 2

Part II		Balance Sheets	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............
	2	Savings and temporary cash investments.........	10,925,185	5,699,742	5,699,742
	3	Accounts receivable 36,615
		Less: allowance for doubtful accounts	116,494	36,615	36,615
	4	Pledges receivable
		Less: allowance for doubtful accounts		0	0
	5	Grants receivable.................
	6	Receivables due from officers, directors, trustees, and other
		disqualified persons (attach schedule) (see instructions).....	0	0	0
	7	Other notes and loans receivable (attach schedule) 0
		Less: allowance for doubtful accounts 0	0	0	0
	8	Inventories for sale or use..............
	9	Prepaid expenses and deferred charges..........	61,552	65,120	65,120
	10a	Investments—U.S. and state government obligations (attach schedule)	0	0	0
	b	Investments—corporate stock (attach schedule).......	82,542,207	List of Attached Documents: // Content 53,762,982	53,762,982
	c	Investments—corporate bonds (attach schedule).......	31,297,837	List of Attached Documents: // Content 42,696,784	42,696,784
	11	Investments—land, buildings, and equipment: basis 0
		Less: accumulated depreciation (attach schedule) 0	0		0
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........	5,273,430	List of Attached Documents: // Content 4,707,327	4,707,327
	14	Land, buildings, and equipment: basis 16,635,801
		Less: accumulated depreciation (attach schedule) 7,614,535	9,273,649	List of Attached Documents: // Content 9,021,266	9,021,266
	15	Other assets (describe )	List of Attached Documents: // Content 0	List of Attached Documents: // Content 122,499	List of Attached Documents: // Content 122,499
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	139,490,354	116,112,335	116,112,335
	17	Accounts payable and accrued expenses..........	561,529	620,942
	18	Grants payable.................
	19	Deferred revenue.................
	20	Loans from officers, directors, trustees, and other disqualified persons	0	0
	21	Mortgages and other notes payable (attach schedule)......	0	0
	22	Other liabilities (describe )	List of Attached Documents: // Content 454,128	List of Attached Documents: // Content 167,580
	23	Total liabilities (add lines 17 through 22).........	1,015,657	788,522
		Foundations that follow FASB ASC 958, check here
		and complete lines 24, 25, 29 and 30.
	24	Net assets without donor restrictions...........	138,474,697	115,323,813
	25	Net assets with donor restrictions............
		Foundations that do not follow FASB ASC 958, check here
		and complete lines 26 through 30.
	26	Capital stock, trust principal, or current funds........
	27	Paid-in or capital surplus, or land, bldg., and equipment fund
	28	Retained earnings, accumulated income, endowment, or other funds
	29	Total net assets or fund balances (see instructions).....	138,474,697	115,323,813
	30	Total liabilities and net assets/fund balances (see instructions).	139,490,354	116,112,335

Part III

Analysis of Changes in Net Assets or Fund Balances

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) ...............

138,474,697

Enter amount from Part I, line 27a .....................

-3,343,858

Other increases not included in line 2 (itemize) right arrow

List of Attached Documents:

// Content

279,199

Add lines 1, 2, and 3 ..........................

135,410,038

Decreases not included in line 2 (itemize) right arrow

List of Attached Documents:

// Content

20,086,225

Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .

115,323,813

Form 990-PF (2022)

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		P
b		P
c		P
d		P
e	CIBC	P	2022-01-01	2022-12-31
	CIBC	P
	NORTHERN MANAGED	P
	DAG VENTURES	P
	A G REALTY	P
	QVT OVERSEAS	P

(e) Gross sales price		(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a			0
b			0
c			0
d			0
e	2,893,174	3,923,144	-1,029,970
	19,854,162	18,610,234	1,243,928
	2,701		2,701
	217,576		217,576
	4		4
	13,441		13,441

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		0	0
b		0	0
c		0	0
d		0	0
e		0	-1,029,970
		0	1,243,928
		0	2,701
		0	217,576
		0	4
		0	13,441

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2	447,680
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 ...................		3	-1,029,970

Form 990-PF (2022)

Page 4

Part V

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 and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)	1	26,816
b	All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) 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
3	Add lines 1 and 2...........................	3	26,816
4	Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	4
5	Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- .....	5	26,816
6	Credits/Payments:

a	2022 estimated tax payments and 2021 overpayment credited to 2022	6a	149,399
b	Exempt foreign organizations—tax withheld at source......	6b
c	Tax paid with application for extension of time to file (Form 8868)...	6c
d	Backup withholding erroneously withheld ...........	6d	0

7	Total credits and payments. Add lines 6a through 6d..............		7	149,399
8	Enter any penalty for underpayment of estimated tax. Check here if Form 2221 is attached.		8
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10	122,583
11	Enter the amount of line 10 to be: Credited to 2023 estimated tax122,583	Refunded	11	0

Part VI-A

Statements Regarding Activities

During the tax year, did the foundation attempt to influence any national, state, or local legislation or did

Yes

it participate or intervene in any political campaign? ....................

Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions

for the definition.................................

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.

Did the foundation file Form 1120-POL for this year?.....................

Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:

(1) On the foundation. right arrow

$ (2) On foundation managers. right arrow

Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed

on foundation managers. right arrow

Has the foundation engaged in any activities that have not previously been reported to the IRS?.......

If "Yes," attach a detailed description of the activities.

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....

Did the foundation have unrelated business gross income of $1,000 or more during the year?.........

Yes

If "Yes," has it filed a tax return on Form 990-T for this year?...................

Yes

Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........

If "Yes," attach the statement required by General Instruction T.

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? ................

Yes

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 XIV..................................

Yes

Enter the states to which the foundation reports or with which it is registered (see instructions)

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 .

Yes

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 2022 or the taxable year beginning in 2022? See the instructions for Part XIII.

If "Yes," complete Part XIII .............................

Yes

Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names

and addresses. ...............................

Form 990-PF (2022)

Page 5

Part VI-A

Statements Regarding Activities (continued)

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 .............

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.................

Did the foundation comply with the public inspection requirements for its annual returns and exemption application?

Yes

Website address right arrow

www.edwardlowe.org

The books are in care of right arrow

Donald R Bauters Telephone no. right arrow

(269) 445-4200

Located at right arrow

58220 Decatur RdCassopolisMI ZIP+4 right arrow

490310008

Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here ......... right arrow

and enter the amount of tax-exempt interest received or accrued during the year ........ right arrow

16 At any time during calendar year 2022, 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 right arrow

Part VI-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

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? ...........

1a(1)

(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)

a disqualified person? ..............................

1a(2)

(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........

1a(3)

Yes

(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............

1a(4)

Yes

(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)? ......................

1a(5)

(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.) ...............

1a(6)

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 ..........

Organizations relying on a current notice regarding disaster assistance check here ........ right arrow

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 2022? .............

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)):

At the end of tax year 2022, did the foundation have any undistributed income (Part XII, lines 6d

and 6e) for tax year(s) beginning before 2022?....................

If "Yes," list the years right arrow

20, 20, 20, 20

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.) ..............

If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.

20, 20, 20, 20

Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at

any time during the year? ..............................

If "Yes," did it have excess business holdings in 2022 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 2022.) .....................

Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?

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 2022? ..

Form 990-PF (2022)

Page 6

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required (continued)

During the year did the foundation pay or incur any amount to:

Yes

(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........

5a(1)

(2) Influence the outcome of any specific public election (see section 4955); or to carry

on, directly or indirectly, any voter registration drive? ....................

5a(2)

(3) Provide a grant to an individual for travel, study, or other similar purposes? .............

5a(3)

(4) Provide a grant to an organization other than a charitable, etc., organization described

in section 4945(d)(4)(A)? See instructions ........................

5a(4)

(5) Provide for any purpose other than religious, charitable, scientific, literary, or

educational purposes, or for the prevention of cruelty to children or animals? .............

5a(5)

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 ........

Organizations relying on a current notice regarding disaster assistance check ......... right arrow

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).

Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on

a personal benefit contract? .............................

Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....

If "Yes" to 6b, file Form 8870.

At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?

If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....

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 VII

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
DARLENE LOWE	CHAIRMAN EMERITUS 3.000	25,000	0	0
58220 Decatur Road Cassopolis,MI49031	CHAIRMAN EMERITUS 3.000	25,000	0	0
DANIEL J WYANT	CHAIRMAN OF THE BOARD 40.000	243,968	36,836	0
58220 Decatur Road Cassopolis,MI49031	CHAIRMAN OF THE BOARD 40.000	243,968	36,836	0
JOHN PYCIK	TRUSTEE 3.000	30,000	0	0
58220 Decatur Road Cassopolis,MI49031	TRUSTEE 3.000	30,000	0	0
MONICA WYANT	TRUSTEE 3.000	30,000	0	0
58220 Decatur Road Cassopolis,MI49031	TRUSTEE 3.000	30,000	0	0
PAUL BOWLES	TRUSTEE 3.000	31,000	0	1,435
58220 Decatur Road Cassopolis,MI49031	TRUSTEE 3.000	31,000	0	1,435
PETER PAIRITZ	TRUSTEE 3.000	31,000	0	0
58220 Decatur Road Cassopolis,MI49031	TRUSTEE 3.000	31,000	0	0
DONALD R BAUTERS	TREASURER 32.000	138,573	37,495	0
58220 Decatur Road Cassopolis,MI49031	TREASURER 32.000	138,573	37,495	0
KATHY BROWNING	SECRETARY 32.000	104,719	33,289	0
58220 Decatur Road Cassopolis,MI49031	SECRETARY 32.000	104,719	33,289	0

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
MATHEW JAMES	DIRECTOR OF FINANCE 40.000	121,359	31,344	0
58220 Decatur Road Cassopolis,MI49031	DIRECTOR OF FINANCE 40.000	121,359	31,344	0
COLLEEN KILLEN-ROBERTS	V.P. OF EPREN 40.000	171,344	25,696	0
58220 Decatur Road Cassopolis,MI49031	V.P. OF EPREN 40.000	171,344	25,696	0
PAUL BATESON	GM OF EXT RELATIONS 40.000	135,449	30,372	0
58220 Decatur Road Cassopolis,MI49031	GM OF EXT RELATIONS 40.000	135,449	30,372	0
CHRIS RYBACK	DIRECTOR OF IT 40.000	112,489	32,062	0
58220 Decatur Road Cassopolis,MI49031	DIRECTOR OF IT 40.000	112,489	32,062	0
TJ BECKER	COMMUNICATION MNGR 40.000	111,335	31,263	0
58220 Decatur Road Cassopolis,MI49031	COMMUNICATION MNGR 40.000	111,335	31,263	0
Total number of other employees paid over $50,000...................				21

Form 990-PF (2022)

Page 7

Part VII

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
CIBC PRIVATE WEALTH MANAGEMENT	INVESTING	245,540
181 W Madison St CHICAGO,IL60602	INVESTING	245,540
JOHN PYCIK	INVESTING	104,500
58220 Decatur Rd Cassopolis,IN49031	INVESTING	104,500
CEO NEXUS LLC	CONSULTING	84,615
PO BOX 3660 WINTER PARK,FL32790	CONSULTING	84,615
UPRIVER GIS LLC	CONSULTING	56,790
1970 BRIDGEWOOD DR ORANGE PARK,FL32065	CONSULTING	56,790
NEW MEDIA MINDS	CONSULTING	54,705
2526 S Zenobia St Denver,CO80219	CONSULTING	54,705

Total number of others receiving over $50,000 for professional services............. right arrow

Part VIII-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	Educational Activities - See Supplemental Information	2,343,927
2	CONSERVATION & PRESERVATION ACTIVITIES - See Supplemental Information	1,617,352
3	INFORMATION & TECHNOLOGY SERVICES - See Supplemental Information	1,269,976
4

Part VIII-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	NONE
2


All other program-related investments. See instructions.
3	List of Attached Documents: // Content	0

Total. Add lines 1 through 3......................... right arrow

Form 990-PF (2022)

Page 8

Part IX

Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)

Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,

purposes:

Average monthly fair market value of securities...................

106,282,382

Average of monthly cash balances.......................

8,312,463

Fair market value of all other assets (see instructions)................

224,234

Total (add lines 1a, b, and c).........................

114,819,079

Reduction claimed for blockage or other factors reported on lines 1a and

1c (attach detailed explanation) .............

Acquisition indebtedness applicable to line 1 assets..................

Subtract line 2 from line 1d.........................

114,819,079

Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see

instructions) .............................

1,722,286

Net value of noncharitable-use assets. Subtract line 4 from line 3. ............

113,096,793

Minimum investment return. Enter 5% (0.05) of line 5................

5,654,840

Part X

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.)

Minimum investment return from Part IX, line 6..................

Tax on investment income for 2022 from Part V, line 5.......

Income tax for 2022. (This does not include the tax from Part V.) ...

Add lines 2a and 2b............................

Distributable amount before adjustments. Subtract line 2c from line 1............

Recoveries of amounts treated as qualifying distributions................

Add lines 3 and 4............................

Deduction from distributable amount (see instructions).................

Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...

Part XI

Qualifying Distributions (see instructions)

Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:

Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........

4,957,471

Program-related investments—total from Part VIII-B..................

Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,

purposes...............................

197,857

Amounts set aside for specific charitable projects that satisfy the:

Suitability test (prior IRS approval required)....................

Cash distribution test (attach the required schedule) .................

Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......

5,155,328

Form 990-PF (2022)

Page 9

Part XII

Undistributed Income (see instructions)

		(a) Corpus	(b) Years prior to 2021	(c) 2021	(d) 2022
1 Distributable amount for 2022 from Part X, line 7
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2021 only.......
b Total for prior years:20, 20, 20
3 Excess distributions carryover, if any, to 2022:
a From 2017......
b From 2018......
c From 2019......
d From 2020......
e From 2021......
f Total of lines 3a through e ........
4Qualifying distributions for 2022 from Part
XI, line 4: $
a Applied to 2021, but not more than line 2a
b Applied to undistributed income of prior years (Election required—see instructions).....
c Treated as distributions out of corpus (Election required—see instructions)........
d Applied to 2022 distributable amount.....
e Remaining amount distributed out of corpus
5 Excess distributions carryover applied to 2022.
(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
b Prior years’ undistributed income. Subtract line 4b from line 2b ..........
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......
d Subtract line 6c from line 6b. Taxable amount —see instructions ...........
e Undistributed income for 2021. Subtract line 4a from line 2a. Taxable amount—see instructions .............
f Undistributed income for 2022. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2023 ..........
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) .......
8 Excess distributions carryover from 2017 not applied on line 5 or line 7 (see instructions) ...
9 Excess distributions carryover to 2023. Subtract lines 7 and 8 from line 6a ......
10 Analysis of line 9:
a Excess from 2018....
b Excess from 2019....
c Excess from 2020....
d Excess from 2021....
e Excess from 2022....

Form 990-PF (2022)

Page 10

Part XIII

Private Operating Foundations (see instructions and Part VI-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 2022, enter the date of the ruling ...... right arrow

b Check box to indicate whether the organization is a private operating foundation described in section 4942(j)(3) or4942(j)(5)

2a Enter the lesser of the adjusted net income from Part I or the minimum investment return from Part IX for each year listed ..........	Tax year	Prior 3 years			(e) Total
	(a) 2022	(b) 2021	(c) 2020	(d) 2019	(e) Total
	2,038,955	2,638,184	1,794,637	2,408,780	8,880,556
b 85% (0.85) of line 2a .........	1,733,112	2,242,456	1,525,441	2,047,463	7,548,473
c Qualifying distributions from Part XI, line 4 for each year listed .....	5,155,328	5,112,710	5,057,592	4,912,695	20,238,325
d Amounts included in line 2c not used directly for active conduct of exempt activities ..........	12,455	22,456	92,250	12,467	139,628
e Qualifying distributions made directly for active conduct of exempt activities. Subtract line 2d from line 2c ....	5,142,873	5,090,254	4,965,342	4,900,228	20,098,697
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 IX, line 6 for each year listed ..	3,769,893	4,153,352	3,636,003	3,733,935	15,293,183
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 XIV

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).)

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 right arrow

if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions

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 (2022)

Page 11

Part XIV

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)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
CASS COUNTY FAIR ASSOCIATION PO BOX 56 CASSOPOLIS,MI49031	NONE	PC	GENERAL SUPPORT	3,065
HELPING HANDS OF CASS COUNTY PO BOX 221 CASSOPOLIS,MI49031	NONE	PC	GENERAL SUPPORT	1,000
MISCELLANEOUS - 500 AND UNDER AVAILABLE UPON REQUEST SOUTHWEST,MI49031	NONE	PC	GENERAL SUPPORT	8,390
Total ................................. 3a				12,455

bApproved for future payment

Total ................................. 3b				0

Form 990-PF (2022)

Page 12

Part XV-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	(e) Related or exempt function income (See instructions.)
aINFORMATION SERVICES					697,545
bEDUCATIONAL ACTIVITIES					248,146
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	1,945,371
5 Net rental income or (loss) from real estate:
aDebt-financed property......
bNot debt-financed property.....			16	111,117
6 Net rental income or (loss) from personal property
7 Other investment income .....
8 Gain or (loss) from sales of assets other than inventory ............			18	447,680
9 Net income or (loss) from special events:
10 Gross profit or (loss) from sales of inventory
11 Other revenue: aPARTNERSHIP INCOME TAXED ON 990T	901101	-16,214	18
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..		-16,214		2,504,168	945,691

13Total. Add line 12, columns (b), (d), and (e)..................

3,433,645

(See worksheet in line 13 instructions to verify calculations.)

Part XV-B

Relationship of Activities to the Accomplishment of Exempt Purposes

Line No.	Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See instructions.)
1a	INCOME RECEIVED FROM SIG (SYSTEM FOR INTEGRATED GROWTH)
1b	PROGRAM SERVICE REVENUE FOR PROVIDING FACILITIES AND INFORMATION FOR THE CONDUCT OF EXEMPT ACTIVITIES

Form 990-PF (2022)

Page 13

Part XVI

Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

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

Transfers from the reporting foundation to a noncharitable exempt organization of:

(1) Cash...................................

1a(1)

(2) Other assets.................................

1a(2)

Other transactions:

(1) Sales of assets to a noncharitable exempt organization....................

1b(1)

(2) Purchases of assets from a noncharitable exempt organization..................

1b(2)

(3) Rental of facilities, equipment, or other assets.......................

1b(3)

(4) Reimbursement arrangements...........................

1b(4)

(5) Loans or loan guarantees.............................

1b(5)

(6) Performance of services or membership or fundraising solicitations................

1b(6)

Yes

Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............

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
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

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? ...........Yes No

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.
				May the IRS discuss this return with the preparer shown below? See instructions. Yes No
	Signature of officer or trustee	Date	Title

Paid Preparer Use Only	Print/Type preparer's name	Preparer's Signature	Date	Check if self- employed	PTIN
	Firm's name				Firm's EIN
	Firm's address				Phone no.

Form 990-PF (2022)

Additional Data

Software ID:	22016089
Software Version:	2022v5.0

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

TY 2022 AccountingFeesSchedule

Name:

The Edward Lowe Foundation

EIN:

38-2679673

Software ID:

22016089

Software Version:

2022v5.0

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
CROWE	44,400	22,200		24,200

- TIN:

TY 2022 AllOthProgRltdInvestmentsSch

Name:

The Edward Lowe Foundation

EIN:

38-2679673

Software ID:

22016089

Software Version:

2022v5.0

Category	Amount
NONE

- TIN:

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

TY 2022 DepreciationSchedule

Name:

The Edward Lowe Foundation

EIN:

38-2679673

Software ID:

22016089

Software Version:

2022v5.0

Description of Property	Date Acquired	Cost or Other Basis	Prior Years' Depreciation	Computation Method	Rate / Life (# of years)	Current Year's Depreciation Expense	Net Investment Income	Adjusted Net Income	Cost of Goods Sold Not Included
						450,241

- TIN:

TY 2022 GeneralExplanationAttachment

Name:

The Edward Lowe Foundation

EIN:

38-2679673

Software ID:

22016089

Software Version:

2022v5.0

Identifier	Return Reference	Explanation
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.

- TIN:

TY 2022 InvestmentsCorpBondsSchedule

Name:

The Edward Lowe Foundation

EIN:

38-2679673

Software ID:

22016089

Software Version:

2022v5.0

Name of Bond	End of Year Book Value	End of Year Fair Market Value
CIBC (VARIOUS PUBLICLY TRADED BONDS)	42,696,784	42,696,784

- TIN:

TY 2022 InvestmentsCorpStockSchedule

Name:

The Edward Lowe Foundation

EIN:

38-2679673

Software ID:

22016089

Software Version:

2022v5.0

Name of Stock	End of Year Book Value	End of Year Fair Market Value
CIBC (VARIOUS PUBLICLY TRADED STOCKS)	44,069,385	44,069,385
I SHARES CORE SMALL CAP ETF	3,993,808	3,993,808
FIDELITY INTL INDEX FUND	5,699,789	5,699,789

- TIN:

TY 2022 InvestmentsOtherSchedule2

Name:

The Edward Lowe Foundation

EIN:

38-2679673

Software ID:

22016089

Software Version:

2022v5.0

Category/ Item	Listed at Cost or FMV	Book Value	End of Year Fair Market Value
QVT OVERSEAS	FMV	26,801	26,801
A G REALTY VIII	FMV	305,797	305,797
DAG VENTURES	FMV	11,291	11,291
BARCLAYS BK PLC ETN +	FMV	4,363,438	4,363,438

- TIN:

TY 2022 LandEtcSchedule2

Name:

The Edward Lowe Foundation

EIN:

38-2679673

Software ID:

22016089

Software Version:

2022v5.0

Category / Item	Cost / Other Basis	Accumulated Depreciation	Book Value	End of Year Fair Market Value
LAND	1,694,518	0	1,694,518	1,694,518
BUILDINGS	11,633,408	4,887,043	6,746,365	6,746,365
EQUIPMENT	1,943,216	1,680,136	263,080	263,080
OTHER	1,364,659	1,047,356	317,303	317,303

- TIN:

TY 2022 LegalFeesSchedule

Name:

The Edward Lowe Foundation

EIN:

38-2679673

Software ID:

22016089

Software Version:

2022v5.0

Category	Amount	Net Investment Income	Disbursements for Charitable Purposes
PERKINS COIE	52,723		50,463
LAW OFFICE OF GREGORY H. FELDMAN	280	113	167
LABRE LAW OFFICE	100	41	59
PCI CIVIL DIVISION	39	16	23

- TIN:

TY 2022 OtherAssetsSchedule

Name:

The Edward Lowe Foundation

EIN:

38-2679673

Software ID:

22016089

Software Version:

2022v5.0

Description	Beginning of Year - Book Value	End of Year - Book Value	End of Year - Fair Market Value
EXCISE TAX RECEIVABLE	0	122,499	122,499

- TIN:

TY 2022 OtherDecreasesSchedule

Name:

The Edward Lowe Foundation

EIN:

38-2679673

Software ID:

22016089

Software Version:

2022v5.0

Description	Amount
MARKET DECREASE IN INVESTMENT FOR 2022	20,086,225

- TIN:

TY 2022 OtherExpensesSchedule

Name:

The Edward Lowe Foundation

EIN:

38-2679673

Software ID:

22016089

Software Version:

2022v5.0

Description	Revenue and Expenses per Books	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
ADVERTISING	3,442	0	758	2,684
BANK CHARGES	2,844	0	0	2,844
BOOKS, TAPES, VIDEOS	106	0	66	39
DUES	1,464	4	250	1,210
EMPLOYEE RELATIONS	20,040	16	0	20,197
GASOLINE & OIL	39,946	4,421	0	39,252
GENERAL INSURANCE	184,879	13,588	0	171,291
GROUNDS MAINTENANCE	27,726	561	0	27,165
LICENSES	4,655	426	0	4,228
MISCELLANEOUS	7,362	0	3,951	3,411
POSTAGE	3,216	3	622	2,635
PROGRAM PRODUCTION	34,886	0	1,750	33,120
PROPERTY EXPENSE	163,464	9,525	0	153,243
REIMBURSED EXP - CONSULTANTS	13,008	36	621	10,843
SEEDS AND PLANTS	3,535	176	0	3,359
SOFTWARE, HARDWARE, COMP MAINT	39,666	242	1,897	37,332
SPONSORSHIP	0	0	0	0
SUBSCRIPTIONS	1,912	10	0	1,902
SUPPLIES	44,954	1,962	183	43,276
TELEPHONE	13,017	597	1,253	11,316
UTILITIES	105,071	668	0	107,252
VENDOR DISCOUNT	-97	0	0	-99
WILDLIFE AND WOODLAND MANAGEMENT	7,261	0	0	7,261
WORKMANS COMPENSATION	15,592	562	361	14,670
DAG VENTURES	1,319	1,319	1,319	0

- TIN:

TY 2022 OtherIncomeSchedule2

Name:

The Edward Lowe Foundation

EIN:

38-2679673

Software ID:

22016089

Software Version:

2022v5.0

Description	Revenue And Expenses Per Books	Net Investment Income	Adjusted Net Income
INFORMATION SERVICES	697,545		697,545
EDUCATIONAL ACTIVITIES	248,146		248,146

- TIN:

TY 2022 OtherIncreasesSchedule

Name:

The Edward Lowe Foundation

EIN:

38-2679673

Software ID:

22016089

Software Version:

2022v5.0

Description	Amount
DECREASE IN DEFERRED EXCISE TAX LIABILITY	279,199

- TIN:

TY 2022 OtherLiabilitiesSchedule

Name:

The Edward Lowe Foundation

EIN:

38-2679673

Software ID:

22016089

Software Version:

2022v5.0

Description	Beginning of Year - Book Value	End of Year - Book Value
DEFERRED EXCISE TAX	446,779	167,580
EXCISE TAX PAYABLE	7,349	0

- TIN:

TY 2022 OtherProfessionalFeesSchedule

Name:

The Edward Lowe Foundation

EIN:

38-2679673

Software ID:

22016089

Software Version:

2022v5.0

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
CIBC	245,540	245,540
JOHN PYCIK	104,500	104,500
CEO NEXUS, LLC	84,615	0	53,052	31,563
UPRIVERGIS, LLC	56,790	0	35,607	21,183
NEW MEDIA MINDS LLC	54,705	0	34,299	20,406
INFLECTION POINT LEADERS	50,000	0	31,349	18,651
NOMIS PROJECT MANAGEMENT	46,707	0	29,285	17,423
INDIANA TRUST	40,054	0	0	40,898
RED ADMIRAL VENTURES LLC	38,167	0	23,931	14,237
DENNIS P BLANCHETTE	36,067	0	22,614	13,454
JOLEE MARTIN	31,920	0	20,013	11,907
BRAND RUSSO	30,004	0	18,812	11,192
KEMPTON RESEARCH & PLANN	28,704	0	17,997	10,707
AMY CELL, LLC	28,061	0	17,594	10,467
ARMAND POBLETE	25,655	0	0	25,655
CHANCO GROWTH SERVICES L	22,680	0	14,220	8,460
O'BOYLE BUSINESS CONSULT	20,930	0	13,123	7,807
CONTINUOUS SYNERGY, LLC	16,021	0	10,045	5,976
SALES ADVISORS OF FLORID	11,708	0	7,340	4,367
REBECCA L MOORE CPA	11,463	0	7,187	4,276
ACE4, INC	7,860	0	0	13,140
FRANK LAPIERRE	6,720	0	4,213	2,507
FISHER, TILTON & VANN, I	6,326	0	3,966	2,360
SILL APPRAISAL GROUP	5,300	0	0	5,300
ACCESS/ INFORMATION, INC	4,095	0	2,568	1,526
CAMRON GNASS	3,203	0	2,008	1,194
DON YODER	2,358	143	0	2,214
PHARUS GROUP, LLC	2,030	0	1,273	757
BUSNIESS ESSENTIAL SKILL	1,680	0	1,053	627
EGOLF FOREST MANAGEMENT	1,620	0	0	1,620
OTHER $1,000 AND UNDER	2,445	0	1,975	1,835

- TIN:

TY 2022 TaxesSchedule

Name:

The Edward Lowe Foundation

EIN:

38-2679673

Software ID:

22016089

Software Version:

2022v5.0

Category	Amount	Net Investment Income	Disbursements for Charitable Purposes
PROPERTY	15,634	6,274	9,218
FEDERAL	27,501		157,349
STATE UBIT	250	250