Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023
Name of foundation
THE HARVEY S LOWE JR AND SUSAN
HITCHCOCK-LOWE FOUNDATION
Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 545
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
FAIRFAX, VA22038
A Employer identification number

81-2266520
B Telephone number (see instructions)

(703) 591-7200
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$6,863,891J 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)  
2 Check right arrow.............
3 Interest on savings and temporary cash investments 10,441 10,441  
4 Dividends and interest from securities... 276,880 266,247  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 65,229
b Gross sales price for all assets on line 6a 1,320,373
7 Capital gain net income (from Part IV, line 2)... 65,229
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).......      
12 Total. Add lines 1 through 11........ 352,550 341,917  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 25,000 0   0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
6,844 0   6,844
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
65,005 65,005   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
6,106 0   4,743
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
4,840 0   4,840
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 107,795 65,005   16,427
25 Contributions, gifts, grants paid....... 395,000 395,000
26 Total expenses and disbursements. Add lines 24 and 25 502,795 65,005   411,427
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -150,245
b Net investment income (if negative, enter -0-) 276,912
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
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.............      
2 Savings and temporary cash investments......... 1,015,689 54,102 54,102
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
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) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule) 200,107 Click to see attachment
List of Attached Documents:
// Content
149,934 		149,934
b Investments—corporate stock (attach schedule)....... 3,074,270 Click to see attachment
List of Attached Documents:
// Content
2,747,629 		2,747,629
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 2,255,314 Click to see attachment
List of Attached Documents:
// Content
3,912,226 		3,912,226
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 6,545,380 6,863,891 6,863,891
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 right arrow)    
23 Total liabilities (add lines 17 through 22)......... 0 0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 6,545,380 6,863,891
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
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)..... 6,545,380 6,863,891
30 Total liabilities and net assets/fund balances (see instructions). 6,545,380 6,863,891
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
6,545,380
2
Enter amount from Part I, line 27a .....................
2
-150,245
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
468,756
4
Add lines 1, 2, and 3 ..........................
4
6,863,891
5
Decreases not included in line 2 (itemize) right arrow
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
6,863,891
Form 990-PF (2023)
Form 990-PF (2023)
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 WELLS FARGO ST COVERED#2058   2023-01-01 2023-03-21
b WELLS FARGO LT COVERED#2058   2020-01-01 2023-12-31
c CAPITAL GAINS DIVIDENDS P    
d
e
(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 63,133   66,874 -3,741
b 1,144,937   1,188,270 -43,333
c 112,303     112,303
d
e
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       -3,741
b       -43,333
c       112,303
d
e
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 65,229
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
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 right arrow 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) 1 3,849
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 0
3 Add lines 1 and 2........................... 3 3,849
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 3,849
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 4,680
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 4,680
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 19
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 812
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow812 Refundedright arrow 11 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
Part VI-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. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 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:
round bullet By language in the governing instrument, or
round bullet 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 XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowVA
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 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
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 addressright arrowN/A
14
The books are in care ofright arrowPAUL M GURMAN Telephone no.right arrow (703) 591-7200

Located atright arrowPO BOX 545FAIRFAXVA ZIP+4right arrow22038
15
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
15
 
16 At any time during calendar year 2023, 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
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
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
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? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(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)
 
No
(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)
 
No
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
 
No
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
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 2023? .............
1d
 
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 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
2a
 
No
If "Yes," list the years right arrow20, 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.
right arrow20, 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? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2023 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 2023.) .....................
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 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
Page 6
Part VI-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))? ..........
5a(1)
 
No
(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)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(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)
 
No
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
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
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? .................
5d
 
 
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? .............................
6a
 
No
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?
7a
 
No
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? .........................
8
 
No
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
JOHN G JACKSON PRESIDENT
1.00 		10,000 0 0
301 PARK AVENUE
FALLS CHURCH,VA22046
PAUL M GURMAN TREASURER/SECRE
1.50 		15,000 0 0
PO BOX 545
FAIRFAX,VA22038
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...................right arrow 0
Form 990-PF (2023)
Form 990-PF (2023)
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
NONE
Total number of others receiving over $50,000 for professional services.............right arrow0
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 THE FOUNDATION MAKES GRANTS TO OTHER CHARITABLE ORGANIZATIONS THAT QUALIFY UNDER SECTION 501(C)(3). 411,427
2  
3  
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  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow0
Form 990-PF (2023)
Form 990-PF (2023)
Page 8
Part IX
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
6,193,883
b
Average of monthly cash balances.......................
1b
607,697
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
6,801,580
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
6,801,580
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
102,024
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
6,699,556
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
334,978
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.)
1
Minimum investment return from Part IX, line 6..................
1
334,978
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
3,849
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
3,849
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
331,129
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
331,129
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 XII, line 1 ...
7
331,129
Part XI
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
411,427
b
Program-related investments—total from Part VIII-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 XII, line 4. .......
4
411,427
Form 990-PF (2023)
Form 990-PF (2023)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2022 		(c)
2022 		(d)
2023
1 Distributable amount for 2023 from Part X, line 7 331,129
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only....... 340,370
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2022:
a From 2018......  
b From 2019......  
c From 2020......  
d From 2021......  
e From 2022......  
f Total of lines 3a through e ........ 0
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 411,427
a Applied to 2022, but not more than line 2a 340,370
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 2023 distributable amount..... 71,057
e Remaining amount distributed out of corpus 0
5 Excess distributions carryover applied to 2023. 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 0
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 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		260,072
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 2018 not
applied on line 5 or line 7 (see instructions) ... 		0
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		0
10 Analysis of line 9:
a Excess from 2019....  
b Excess from 2020....  
c Excess from 2021....  
d Excess from 2022....  
e Excess from 2023....  
Form 990-PF (2023)
Form 990-PF (2023)
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 2023, enter the date of the ruling ...... right arrow
 
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 IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
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 IX, 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 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).)
JOHN G JACKSON
PAUL M GURMAN
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
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
PAUL M GURMAN
PO BOX 545
FAIRFAX,VA22038
(703) 591-7200
bThe form in which applications should be submitted and information and materials they should include:
WRITTEN REQUEST
cAny submission deadlines:
NONE
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
FUNDS SHOULD BE USED TO PROMOTE EDUCATION OR BENEFIT CHILDREN.
Form 990-PF (2023)
Form 990-PF (2023)
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)
aPaid during the year

A SIMPLE HOUSE

PO BOX 10316
WASHINGTON,DC20020 		NONE PC SERVE THE INNER-CITY POOR AND HOMELESS THROUGH FRIENDSHIP EVANGELIZATION 5,000

ASHOKA

1700 N MOORE ST SUITE 2000
ARLINGTON,VA22209 		NONE PC TO PROMOTE CHANGE FOR THE GOOD OF SOCIETY. 10,000

DOCTORS WITHOUT BORDERS USA

40 RECTOR ST 16TH FLOOR
NEW YORK,NY10006 		NONE PC PROVIDE MEDICAL AND SURGICAL SERVICES TO THOSE IN NEED 10,000

DOORWAYS FOR WOMEN AND FAMILIES

3179 WILSON BLVD
ARLINGTON,VA22201 		NONE PC TO PROMOTE SAFE AND STABLE HOUSING 15,000

ECUMENICAL COMMUNITY HELPING OTHERS

6400 NATIVITY LANE
BURKE,VA22015 		NONE PC TO PROVIDE FOOD AND SUPPLIES TO CHILDREN 10,000

EQUAL JUSTICE INITIATIVE

122 COMMERCE STREET
MONTGOMERY,AL36104 		NONE PC TO PROVIDE LEGAL SERVICES 15,000

FIVE TALENTS

2789 HARTLAND RD
FALLS CHURCH,VA22043 		NONE PC HELPS THE POOR SAVE, INVEST, AND DEVELOP SMALL BUSINESSES. 10,000

FLIP FLOP FRIENDS

16851 PARK HUNT COURT
LEESBURG,VA20176 		NONE PC PROVIDE CLOTHING AND SUPPLIES TO THOSE IN NEED 30,000

FOOD FOR OTHERS

2938 PROPSPERITY AVENUE
FAIRFAX,VA22031 		NONE PC TO PROVIDE FOOD TO CHILDREN FROM LOW OR NO INCOME FAMILIES 10,000

GONZAGA COLLEGE HIGH SCHOOL

19 I ST NW
WASHINGTON,DC20001 		NONE PC YOUTH EDUCATIONAL PROGRAMS 50,000

GREATER DC DIAPER

1532 A STREET NE
WASHINGTON,DC20002 		NONE PC TO PROVIDE A RELIABLE AND ADEQUATE SOURCE OF BASIC BABY NEEDS AND PERSONAL HYGIENE PRODUCTS 15,000

HABITAT FOR HUMANITY

121 HABITAT STREET
AMERICUS,GA31709 		NONE PC FAMILY NEEDS 10,000

HOMELESS PERSONS REPRESENTATION PROJECT

201 N CHARLES STREET SUITE 1104
BALTIMORE,MD21201 		NONE PC LEGAL SERVICES AND ADVOCACY ORGANIZATION DEDICATED TO ELIMINATING HOMELESSNESS 10,000

HOMESTRETCH INC

303 S MAPLE AVE
FALLS CHURCH,VA22046 		NONE PC EMPOWERING HOMELESS FAMILIES TO SUCCEED 10,000

IXTATAN FOUNDATION

303 S MAPLE AVE
CHARLOTTESVILLE,VA22902 		NONE PC COMMUNITY DEVELOPMENT ACTIVITIES 20,000

KENYA EDUCATION FUND

360 E 72ND STREET C-3405
NEW YORK,NY10021 		NONE PC YOUTH EDUCATIONAL PROGRAMS 10,000

LIFE PIECES TO MASTERPIECES

5600 EADS STREET NE
WASHINGTON,DC20019 		NONE PC TO DEVELOP CHARACTER AND LEADERSHIP, UNLOCK POTENTIAL, AND PREPARE AFRICAN AMERICAN BOYS AND YOUNG MEN TO TRANSFORM THEIR LIVES AND COMMUNITIES 5,000

MEDICAL MISSION OF MERCY USA

PO BOX 144
FALLS CHURCH,VA22040 		NONE PC PROVIDE MEDICAL AND SURGICAL SERVICES TO THOSE IN NEED 5,000

POZEZ JEWISH COMMUNITY CENTER OF NORTHERN VA

8900 LITTLE RIVER TURNPIKE
FAIRFAX,VA22031 		NONE PC TO HELP THE COMMUNITY THROUGH ACTIVITIES DESIGNED TO DEVELOP PHYSICAL AND SOCIAL SKILLS FOR INDIVIDUALS WITH DISABILITIES. 5,000

SAFE SPOT

PO BOX 148
FAIRFAX,VA22038 		NONE PC CHILD SAFETY PROGRAMS 20,000

SHARE INC

PO BOX 210
MCLEAN,VA22101 		NONE PC SENIOR SERVICES 10,000

SO OTHERS MIGHT EAT

71 O ST NW
WASHINGTON,DC22101 		NONE PC PROVIDE ASSISTANCE TO THOSE IN NEED 10,000

SPACE OF HER OWN

520 KING ST 100
ALEXANDRIA,VA22314 		NONE PC EMPOWERING UNDER-SERVED GIRLS 10,000

SPECIAL OPS XCURSIONS

PO BOX 90716
NASHVILLE,TN37209 		NONE PC TO OFFER ACTIVE DUTY SPECIAL OPERATIONS FORCES (SOF) SERVICE MEMBERS A CHANCE TO PARTNER WITH PROFESSIONAL GUIDES & VOLUNTEERS IN THE GENERAL PUBLIC FOR ENDLESS OPPORTUNITIES IN THE OUTDOORS 10,000

ST JUDE'S CHILDREN'S RESEARCH HOSPITAL

4600 FAIRFAX DR 900
ARLINGTON,VA22203 		NONE PC AT-RISK CHILDREN MEDICAL PROGRAM 20,000

THE CARPENTER'S SHELTER

930 N HENRY ST
ALEXANDRIA,VA22314 		NONE PC TO ADDRESS THE ROOT CAUSES OF HOMELESSNES 10,000

THE CHILD & FAMILY NETWORK CENTERS

3700 WHEELER AVE
ALEXANDRIA,VA22304 		NONE PC AT-RISK CHILDREN EDUCATIONAL PROGRAMMING 10,000

THE SOUTHERN POVERTY LAW CENTER

403 WASHINGTON AVE
MONTGOMERY,AL36104 		NONE PC TO DISMANTLE WHITE SUPREMACY, STRENGTHEN INTERSECTIONAL MOVEMENTS, AND ADVANCE THE HUMAN RIGHTS OF ALL PEOPLE 10,000

THE SUNSHINE FOUNDATION

101 LAKESIDE PARK
SOUTHAMPTON,PA18966 		NONE PC SEVERE OR PROFOUND PHYSICAL/DEVELOPMENTAL/INTELLECTUAL CHALLENGES OR TRAUMA FROM PHYSICAL/SEXUAL ABUSE, AND WHOSE FAMILIES HAVE LIMITED INCOME 5,000

THE WOMEN'S CENTER

133 PARK ST NE BUILDING 127 2ND
FLOOR
VIENNA,VA22180 		NONE PC IMPROVE THE MENTAL HEALTH AND WELL-BEING OF ALL MEMBERS OF THE COMMUNITY 10,000

TOUCHING HEART

PO BOX 710282
HERNDON,VA20171 		NONE PC CHILDREN'S EDUCATION THROUGH PHILANTHROPHY 5,000

ASHEVILLE CITY SCHOOLS FOUNDATION

43 COLLEGE PL 312
ASHEVILLE,NC28801 		NONE PC TO PROVIDE TRANSFORMATIONAL EDUCATIONAL OPPORTUNITIES FOR ALL CITY SCHOOLS STUDENTS 10,000
Total .................................right arrow 3a 395,000
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2023)
Form 990-PF (2023)
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
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 ........... 		    14 10,441  
4 Dividends and interest from securities ....     14 276,880  
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 .....          
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 65,229  
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) .. 0 352,550 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
352,550
(See worksheet in line 13 instructions to verify calculations.)
Part XV-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 XV-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 (2023)
Form 990-PF (2023)
Page 13
Part XVI
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.
right arrow right arrow
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 Check if self-
employed right arrow		 PTIN
Firm's name SmallBullet
 Firm's EIN SmallBullet
Firm's address SmallBullet


 Phone no.
Form 990-PF (2023)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2023 AccountingFeesSchedule
Name:
THE HARVEY S LOWE JR AND SUSAN
 
HITCHCOCK-LOWE FOUNDATION
EIN:
81-2266520
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING 6,844 0   6,844

TY 2023 InvestmentsCorpStockSchedule
Name:
THE HARVEY S LOWE JR AND SUSAN
 
HITCHCOCK-LOWE FOUNDATION
EIN:
81-2266520
Name of Stock End of Year Book Value End of Year Fair Market Value
3M CO 98,388 98,388
AMERICA MOVIL SAB DE CV 16,668 16,668
APPLE INC 69,311 69,311
BP PLC SPONS ADR 44,604 44,604
COCA COLA COMPANY 114,030 114,030
CORTEVA INC 57,504 57,504
DOMINION ENERGY INC 49,068 49,068
DOWDUPONT INC 65,808 65,808
DUKE ENERGY CORP 157,205 157,205
EXXON MOBIL CORP 123,775 123,775
FORD MOTOR COMPANY 43,884 43,884
GENERAL ELECTRIC COMPANY 28,717 28,717
GILEAD SCIENCES INC 14,582 14,582
HOME DEPOT INC 93,569 93,569
JOHNSON & JOHNSON 224,452 224,452
KINDER MORGAN INC DEL 88,200 88,200
MEDTRONIC PLC 14,828 14,828
MICROSOFT CORP 1,184,526 1,184,526
PEPSICO INC 61,142 61,142
PROCTER & GAMBLE 164,858 164,858
KENVUE INC 32,510 32,510

TY 2023 InvestmentsGovtObligationsSch
Name:
THE HARVEY S LOWE JR AND SUSAN
 
HITCHCOCK-LOWE FOUNDATION
EIN:
81-2266520
US Government Securities - End of Year Book Value:

0
US Government Securities - End of Year Fair Market Value:

0
State & Local Government Securities - End of Year Book Value:


149,934
State & Local Government Securities - End of Year Fair Market Value:


149,934


TY 2023 InvestmentsOtherSchedule2
Name:
THE HARVEY S LOWE JR AND SUSAN
 
HITCHCOCK-LOWE FOUNDATION
EIN:
81-2266520
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
AIM INVT FDS INVESCI SECS FDS INVESCO CORP FMV 238,417 238,417
AMERICAN BEACON FDS SIM HIGH YIELD OPPORTUNITIES FD CL Y FMV 70,377 70,377
AMERICAN CENTURY FDS FMV 149,446 149,446
AMERICAN FUND STRATEGIC BOND FD CL F2 FMV 129,075 129,075
AMG FUNDS YACKTMAN FUND CLASS I FMV 195,746 195,746
ARISTOTLE FDS SER TR FLOATING RATE INCOME FD FMV 215,446 215,446
ARTISAN PARTNERS FDS INC HIGH INCOME ADVISOR FMV 145,392 145,392
BARON SELECT FUNDS PARTNERS FD INSTL SHS FMV 77,682 77,682
CALAMOS LONG/SHORT EQUITY & DYNAMIC INCOME TR FMV 95,370 95,370
COLUMBIA DIVIDEND INCOME FUND INSTITUTIONAL FMV 202,966 202,966
FIDELITY ADVISOR FOCUS EMERGING MARKETS CL I FMV 213,022 213,022
GUGGENHEIM CORE BOND FUND INSTL CLASS FMV 242,338 242,338
INVESCO SMALL CAP VALUE FD CL Y FMV 138,437 138,437
INVESCO VALUE OPPORTUNITIES FD FMV 138,437 138,437
MFS SERIES TR XIII NEW DISCOVERY VALUE FUND CLASS I FMV 182,430 182,430
PIMCO SHORT TERM FD INST CL FMV 204,489 204,489
SMEAD FDS TR VALUED FD INSTL CL SVFFX FMV 224,399 224,399
T ROWE PRICE INTL FDS INC GLOBAL STOCK FUND FMV 201,403 201,403
VANGUARD WORLD FD INTL GROWTH FD ADMIRAL FMV 69,933 69,933
VICTORY SYCAMORE ESTABLISH VALUE FD CL I FMV 269,749 269,749
VIRTUS FUNDS VIRTUS KAR MDCP GRW FD FMV 96,199 96,199
VIRTUS FUNDS VIRTUS KAR MDCP GRW FD CL I FMV 228,194 228,194
WASATCH ADVISORS FDS ULTRA GROWTH FD FMV 123,937 123,937
WASATCH FUNDS WASATCH EMERGING MKT FMV 59,342 59,342

TY 2023 OtherExpensesSchedule
Name:
THE HARVEY S LOWE JR AND SUSAN
 
HITCHCOCK-LOWE FOUNDATION
EIN:
81-2266520
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
PAYROLL PROCESSING FEES 1,750 0   1,750
INSURANCE 2,250 0   2,250
DUES & SUBSCRIPTIONS 815 0   815
REGISTRATION FEES 25 0   25


TY 2023 OtherIncreasesSchedule
Name:
THE HARVEY S LOWE JR AND SUSAN
 
HITCHCOCK-LOWE FOUNDATION
EIN:
81-2266520
Description Amount
UNREALIZED GAIN ON INVESTMENT 468,756


TY 2023 OtherProfessionalFeesSchedule
Name:
THE HARVEY S LOWE JR AND SUSAN
 
HITCHCOCK-LOWE FOUNDATION
EIN:
81-2266520
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT FEES 65,005 65,005   0


TY 2023 TaxesSchedule
Name:
THE HARVEY S LOWE JR AND SUSAN
 
HITCHCOCK-LOWE FOUNDATION
EIN:
81-2266520
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
PAYROLL TAXES 1,997 0   1,997
FOREIGN TAXES 1,363 0   0
TAXES 2,746 0   2,746