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.
Go to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2025
Open to Public Inspection
For calendar year 2025, or tax year beginning 01 - 01 2025, and ending 12 - 31, 20 25
Name of foundation
THE BOWER FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address) 578 HIGHLAND COLONY PARKWAY STE 120
  Room/suite
City or town
RIDGELAND
State or province
MS
Country  
ZIP or foreign postal code
39157
A Employer identification number

64-0540635
B Telephone number (see instructions)

6016073163
C
G Check all that apply:

D 1. Foreign organizations, check here.............
2. Foreign organizations meeting the 85%
test, check here and attach computation ...
E
H Check type of organization:
F
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)$133,109,625J 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 .................
3 Interest on savings and temporary cash investments 133,323 133,323  
4 Dividends and interest from securities... 2,516,571 2,516,571  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 10,221,801
b Gross sales price for all assets on line 6a 63,820,118
7 Capital gain net income (from Part IV, line 2)... 10,221,801
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........ 12,871,695 12,871,695  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 431,869 196,228   235,641
14 Other employee salaries and wages...... 206,141     206,141
15 Pension plans, employee benefits....... 105,780 36,266   69,514
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
16,926 9,331   7,595
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
18,915 10,427   8,488
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
146,511 133,130   13,381
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
170,034 170,034    
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
24,372 24,372  
20 Occupancy.............. 81,822 23,025   58,797
21 Travel, conferences, and meetings....... 757 213   544
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
77,328 25,360   51,968
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 1,280,455 628,386   652,069
25 Contributions, gifts, grants paid....... 12,582,317 5,146,136
26 Total expenses and disbursements. Add lines 24 and 25 ................ 13,862,772 628,386   5,798,205
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -991,077
b Net investment income (if negative, enter -0-) 12,243,309
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2025)
Form 990-PF (2025)
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............. 616,714 517,881 517,881
2 Savings and temporary cash investments......... 4,224,013 1,816,000 1,816,000
3 Accounts receivable  
Less: allowance for doubtful accounts        
4 Pledges receivable  
Less: allowance for doubtful accounts        
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)  
Less: allowance for doubtful accounts        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges.......... 32,580 31,584 31,584
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule).......      
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis  
Less: accumulated depreciation (attach schedule)        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 113,558,418 Click to see attachment
List of Attached Documents:
// Content
130,707,012 		130,707,012
14 Land, buildings, and equipment: basis 1,300,508
Less: accumulated depreciation (attach schedule) 202,669 1,235,038 Click to see attachment
List of Attached Documents:
// Content
1,097,839 		18,180
15 Other assets (describe ) Click to see attachment
List of Attached Documents:
// Content
5,653 		Click to see attachment
List of Attached Documents:
// Content
18,968 		Click to see attachment
List of Attached Documents:
// Content
18,968
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 119,672,416 134,189,284 133,109,625
Liabilities 17 Accounts payable and accrued expenses.......... 65,251 74,522
18 Grants payable................. 2,456,048 9,951,051
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 ) Click to see attachment
List of Attached Documents:
// Content
1,101,821 		Click to see attachment
List of Attached Documents:
// Content
993,316
23 Total liabilities (add lines 17 through 22)......... 3,623,120 11,018,889
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 116,049,296 123,170,395
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)..... 116,049,296 123,170,395
30 Total liabilities and net assets/fund balances (see instructions). 119,672,416 134,189,284
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
116,049,296
2
Enter amount from Part I, line 27a .....................
2
-991,077
3
Other increases not included in line 2 (itemize) Click to see attachment
List of Attached Documents:
// Content
3
8,112,176
4
Add lines 1, 2, and 3 ..........................
4
123,170,395
5
Decreases not included in line 2 (itemize)
5
 
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, line 29, column (b) ..
6
123,170,395
Form 990-PF (2025)
Form 990-PF (2025)
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 SEQUOIA P   2025-01-31
b VANGUARD TOTAL STOCK MARKET INDEX P   2025-10-31
c SEQUOIA P   2025-05-31
d DODGE & COX INCOME FUND P   2025-10-31
e COHEN & STEERS REALTY SHARES P   2025-07-31
DODGE & COX GLOBAL BOND FUND P   2025-07-31
T ROWE PRICE CAPITAL APPREC FUND P   2025-09-30
COLUMBIA ACORN INTERNATIONAL P   2025-08-31
COLUMBIA ACORN INTERNATIONAL P   2025-09-30
VANGUARD SELECTED VALUE FUND P   2025-08-31
DFA INTERNATIONAL SMALL COMPANY P   2025-07-31
DODGE & COX INTERNATIONAL STOCK FUND P   2025-09-30
DODGE & COX INTERNATIONAL STOCK FUND P   2025-10-31
MFS INTERNATIONAL GROWTH FUND P   2025-10-31
T ROWE PRICE U.S. EQUITY RESEARCH P   2025-10-31
BAIRD CORE BOND FUND P   2025-10-31
VANGUARD DEVELOPED MARKETS INDEX P   2025-10-31
(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 1,000,000   852,823 147,177
b 1,000,000   249,759 750,241
c 254,213   208,711 45,502
d 400,000   388,391 11,609
e 1,085,253   1,159,430 -74,177
5,942,938   6,014,509 -71,571
28,201,816   21,248,360 6,953,456
2,400,000   3,170,013 -770,013
4,422,029   5,869,607 -1,447,578
5,050,000   5,110,290 -60,290
4,321,659   3,268,272 1,053,387
7,149,423   5,034,552 2,114,871
80,000   53,500 26,500
300,000   286,469 13,531
230,000   208,098 21,902
290,000   286,385 3,615
200,000   189,148 10,852
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       147,177
b       750,241
c       45,502
d       11,609
e       -74,177
      -71,571
      6,953,456
      -770,013
      -1,447,578
      -60,290
      1,053,387
      2,114,871
      26,500
      13,531
      21,902
      3,615
      10,852
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 10,221,801
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 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) 1 170,182
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........................... 3 170,182
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- ..... 5 170,182
6 Credits/Payments:
a 2025 estimated tax payments and 2024 overpayment credited to 2025 6a 180,549
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  
7 Total credits and payments. Add lines 6a through 6d.............. 7 180,549
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment
List of Attached Documents:
// Content
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 10,367
11 Enter the amount of line 10 to be: Credited to 2026 estimated tax10,367 Refunded 11  
For Refunded amount, also complete and attach Form 8050. See instructions.
Form 990-PF (2025)
Form 990-PF (2025)
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. $   (2) On foundation managers.$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.$  
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)
MS
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 2025 or the taxable year beginning in 2025? 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 addressWWW.BOWERFOUNDATION.ORG
14
The books are in care ofTERESA LINDSEY Telephone no. (601) 607-3163

Located at578 HIGHLAND COLONY PARKWAY STE 120RIDGELANDMS ZIP+439157
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........
and enter the amount of tax-exempt interest received or accrued during the year ........
15
 
16 At any time during calendar year 2025, 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
Form 990-PF (2025)
Form 990-PF (2025)
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 ........
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 2025? .............
1d
 
 
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 2025, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2025?....................
2a
 
No
If "Yes," list the years 20, 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.
20, 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 2025 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 Form 4720, Schedule C, to determine
if the foundation had excess business holdings in 2025.).....................
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 2025? ..
4b
 
No
Form 990-PF (2025)
Form 990-PF (2025)
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 .........
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
ANNE TRAVIS CEO/BD PRESI
25.23 		204,180 25,657 0
947 PETRIFIED FOREST ROAD
FLORA,MS39071
RALPH DIDLAKE MD DIRECTOR
1.50 		20,460 0 0
193 SUNDOWN ROAD
MADISON,MS39110
WALTER NEELY PHD DIRECTOR
1.40 		19,240 0 0
3 CRESTVIEW COVE
JACKSON,MS39211
WILLIAM S PAINTER DIRECTOR
1.40 		18,120 0 0
203 EASTBROOKE
JACKSON,MS39216
CHERYL LEE SYKES DIRECTOR
2.10 		24,820 0 0
17 CHATHAM
CLINTON,MS39056
TERESA LINDSEY CFO
40.00 		145,049 23,825 0
2035 CENTER POINTE DRIVE
BRANDON,MS39042
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
REBECCA COCKRELL HC WRKFRCE P
40.00 		104,716 12,148  
1104 N CHAPEL HILL ROAD
RAYMOND,MS39154
AMY J SWALES PROGRAM DIRE
31.65 		101,425 4,603  
3112 HWY 471
BRANDON,MS39047
Total number of other employees paid over $50,000...................  
Form 990-PF (2025)
Form 990-PF (2025)
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
JANE M BLACK MTL SCHEDULING 67,340
613 ARBOR WAY
BRANDON,MS39047
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  
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 N/A  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................  
Form 990-PF (2025)
Form 990-PF (2025)
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
118,747,747
b
Average of monthly cash balances.......................
1b
6,351,594
c
Fair market value of all other assets (see instructions)................
1c
54,490
d
Total (add lines 1a, 1b, and 1c).......................
1d
125,153,831
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
 
2
Acquisition indebtedness applicable to line 1 assets..................
2
 
3
Subtract line 2 from line 1d.........................
3
125,153,831
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
1,877,307
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
123,276,524
6
Minimum investment return. Enter 5% (0.05) of line 5 ................
6
6,163,826
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
6,163,826
2a
Tax on investment income for 2025 from Part V, line 5 .......
2a
170,182
b
Income tax for 2025. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
170,182
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
5,993,644
4
Recoveries of amounts treated as qualifying distributions................
4
58,819
5
Add lines 3 and 4............................
5
6,052,463
6
Deduction from distributable amount (see instructions) .................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
6,052,463
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, line 26, column (d) ..........
1a
5,798,205
b
Program-related investments—total from Part VIII-B..................
1b
 
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
5,798,205
Form 990-PF (2025)
Form 990-PF (2025)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2024 		(c)
2024 		(d)
2025
1 Distributable amount for 2025 from Part X, line 7 6,052,463
2 Undistributed income, if any, as of the end of 2025:
a Enter amount for 2024 only....... 5,706,233
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2025:
a From 2020......  
b From 2021......  
c From 2022......  
d From 2023......  
e From 2024......  
f Total of lines 3a through e ........  
4Qualifying distributions for 2025 from Part
XI, line 4: $ 5,798,205
a Applied to 2024, but not more than line 2a 5,706,233
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 2025 distributable amount..... 91,972
e Remaining amount distributed out of corpus  
5 Excess distributions carryover applied to 2025.    
(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 2024. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2025. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2026 .......... 		5,960,491
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 2020 not
applied on line 5 or line 7 (see instructions) ... 		 
9 Excess distributions carryover to 2026.
Subtract lines 7 and 8 from line 6a ...... 		 
10 Analysis of line 9:
a Excess from 2021 ....  
b Excess from 2022 ....  
c Excess from 2023 ....  
d Excess from 2024 ....  
e Excess from 2025 ....  
Form 990-PF (2025)
Form 990-PF (2025)
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 2025, enter the date of the ruling ......
 
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) 2025 (b) 2024 (c) 2023 (d) 2022
         
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, 3b, or 3c 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).)
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 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, 2b, 2c, and 2d. 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 (2025)
Form 990-PF (2025)
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
DIRECT GRANT EXPENSES - V


VARIOUS
JACKSON,MS39205 		    EXPENSES RELATED TO DIRECT GRANTS 311,448
UNIVERSITY OF MS MEDICAL CENTER


2500 N STATE STREET
JACKSON,MS39216 		    BLDG STRONG FUTURE FOR NURSING IN MS 1,000
MISSISSIPPI DEPARTMENT OF EDUCATION


PO BOX 771
JACKSON,MS39205 		    MOVE TO LEARN 2025-2026 97,500
INSPIRE HEALTH INC


578 HIGHLAND COLONY
PARKWAY
RIDGELAND,MS39157 		    OPERATING BUDGET 15,567
MISSISSIPPI UNIVERSITY FOR WOMEN


1100 COLLEGE STREET
MUW-1618
COLUMBUS,MS39701 		    MUW NURSE SCHOLARSHIPS 250,000
MS GULF COAST COMMUNITY COLLEGE


51 MAIN STREET
PERKINSTON,MS39573 		    NEW TECHNICAL & HEALTHCARE WORKFORCE 101,000
BOSTON MEDICAL CENTER


ONE BOSTON MEDICAL CENTER
BOSTON,MA02118 		    SUSTAINING BABY FRIENDLY INIT-V 2 20,000
ALCORN STATE UNIVERSITY


1000 ASU DRIVE
LORMAN,MS390967500 		    ADVANCING MS HEALTHCARE WORKFORCE 1,000
CENTER FOR MISSISSIPPI HEALTH POLIC


578 HIGHALAND COLONY PKWY
RIDGELAND,MS39157 		    FUNDING GRANT 2024-2026 902,195
COAHOMA COMMUNITY COLLEGE


3240 FRIARS POINT RD
CLARKSDALE,MS38614 		    ADVANCING MS HEALTHCARE WORKFORCE 1,000
COPIAH-LINCOLN COMMUNITY COLLEGE


HF MCCARTY DR
WESSON,MS39191 		    ADVANCING MS HEALTHCARE WORKFORCE 1,000
DELTA STATE UNIVERSITY


HWY 8 WEST
CLEVELAND,MS38733 		    ADVANCING MS HEALTHCARE WORKFORCE 1,000
EAST MS COMMUN COLLEGE FND


1512 KEMPER ST
SCOOBA,MS39358 		    ADVANCING MS HEALTHCARE WORKFORCE 1,000
HINDS COMMUNITY COLLEGE FOUNDATION


PO BOX 1100
RAYMOND,MS39154 		    ADVANCING MS HEALTHCARE WORKFORCE 1,000
HOLMES COMMUNITY COLLEGE FND


1 HILL STREET
GOODMAN,MS39079 		    ADVANCING MS HEALTHCARE WORKFORCE 1,000
ITAWAMBA COMMUNITY COLLEGE FND


602 W HILL ST
FULTON,MS38843 		    ADVANCING MS HEALTHCARE WORKFORCE 1,000
JONES COUNTY JUNIOR COLLEGE


900 S COURT ST
ELLISVILLE,MS39437 		    3D HUMAN ANATOMY TECHNOLOGY 10,000
JONES COUNTY JUNIOR COLLEGE


900 S COURT ST
ELLISVILLE,MS39437 		    ADVANCING MS HEALTHCARE WORKFORCE 1,000
MERIDIAN COMMUNITY COLLEGE FND


910 HWY 19 N
MERIDIAN,MS39307 		    ADVANCING MS HEALTHCARE WORKFORCE 1,000
MHA HEALTH RESEARCH AND EDUCATION


116 WOODGREEN CROSSING
MADISON,MS39110 		    MS STUDENT NURSE MENTORSHIP 312,836
MS PUBLIC HEALTH INSTITUTE


5 OLYMPIC WAY
MADISON,MS39110 		    SUPPT COMMUNICATIONS & DEVELOP DIR 100,000
NORTHWEST MS COMMUNITY COLLEGE FND


4975 HIGHWAY 51N
SENATOBIA,MS38668 		    ADVANCING MS HEALTHCARE WORKFORCE 1,000
PEARL RIVER COMMUNITY COLLEGE FOUND


101 HIGHWAY 11 NORTH
POPLARVILLE,MS39470 		    ADVANCING MS HEALTHCARE WORKFORCE 1,000
PHI THETA KAPPA FOUNDATION


1625 EASTOVER DRIVE
JACKSON,MS39211 		    MEMBERSHIP FOR HEALTHCARE SCHOLARS 51,500
EAST CENTRAL MS COMMUNITY COLLEGE


15738 HWY 15 SOUTH
DECATUR,MS39237 		    ADVANCING MS HEALTHCARE WORKFORCE 11,000
MS STATE UNIVERSITY FOUNDATION


600 RUSSELL STREET
STARKVILLE,MS39759 		    NURSING GRADUATE STUDENT SCHOLARSHIP 6,000
SINGING RIVER HEALTH SYSTEMS


2101 HIGHWAY 90
GAUTIER,MS39553 		    HEALTHCARE ACADEMY EQUIP & APPRENTIC 216,000
UNIVERSITY OF SOUTHERN MISSISSIPPI


118 COLLEGE DRIVE
HATTIESBURG,MS394060001 		    ACCEL BACHELOR OF SCIENCE FELLOWSHIP 6,000
UNIVERSITY OF MS MEDICAL CENTER


2500 N STATE STREET
JACKSON,MS39216 		    ELEMENTARY ED DEGREE WITH HLTH ENDOR 4,900
UNIVERSITY OF MS MEDICAL CENTER


2500 N STATE STREET
JACKSON,MS39216 		    CULINARY MEDICINE TEACHING KITCHEN 5,000
PHI THETA KAPPA FOUNDATION


1625 EASTOVER DRIVE
JACKSON,MS39211 		    TRNSF SCHLRSHIPS NURSING STUDENTS-DS 232,000
CONVERGE


715 S PEAR ORCHARD ROAD
SUITE 402 PLAZA 1
RIDGELAND,MS39157 		    BIRTH CONTROL EDUCAT & ENGAGEMENT 500,000
PRESIDENT AND FELLOWS OF HARVARD CO


25 SHATTUCK STREET
BOSTON,MA021156027 		    HEALTH COVERAGE FELLOWSHIP 2025 25,000
SINGING RIVER HEALTH SYSTEMS


2101 HIGHWAY 90
GAUTIER,MS39553 		    ACADEMY WEBSITE DESIGN & DEPLOYMENT 43,320
UNIVERSITY OF MISSISSIPPI


UNIVERSITY AVENUE
UNIVERSITY,MS38677 		    ENHANCE ACCESS TO AUTISM DISORDER EV 449,947
UNIVERSITY OF SOUTHERN MISSISSIPPI


118 COLLEGE DRIVE
HATTIESBURG,MS39406 		    ACCEL BACHELOR OF SCIENCE IN NURSING 339,000
MISSISSIPPI STATE UNIVERSITY FOUNDA


600 RUSSELL STREET
STARKVILLE,MS39759 		    ACCEL MASTER OF SCIENCE-NURSING 345,000
UNIVERSITY OF SOUTHERN MISSISSIPPI


118 COLLEGE DRIVE
HATTIESBURG,MS39406 		    USM PATHWAYS TO BSW 2.0 139,243
COAHOMA COMMUNITY COLLEGE


3240 FRIARS POINT ROAD
CLARKSDALE,MS38614 		    ADVANCING MS HEALTHCARE WORKFORCE 3. 18,000
COPIAH LINCOLN COMMUNITY COLLEGE


HF MCCARTY DRIVE
WESSON,MS39191 		    ADVANCING MS HEALTHCARE WORKFORCE 3. 20,000
EAST CENTRAL MS COMMUNITY COLLEGE


15738 HWY 15 SOUTH
DECATUR,MS39237 		    ADVANCING MS HEALTHCARE WORKFORCE 3. 10,000
EAST MS COMMUN COLLEGE FND


512 KEMPER STREET
SCOOBA,MS39358 		    ADVANCING MS HEALTHCARE WORKFORCE 3. 34,000
HINDS COMMUNITY COLLEGE FOUNDATION


PO BOX 1100
RAYMOND,MS39157 		    ADVANCING MS HEALTHCARE WORKFORCE 3. 10,000
HOLMES COMMUNITY COLLEGE FOUNDATION


1 HILL STREET
GOODMAN,MS39079 		    ADVANCING MS HEALTHCARE WORKFORCE 3. 40,000
ITAWAMBA COMMUNITY COLLEGE FOUNDATI


602 W HILL STREET
FULTON,MS38843 		    ADVANCING MS HEALTHCARE WORKFORCE 3. 48,000
JONES COUNTY JUNIOR COLLEGE


900 S COURT STREET
ELLISVILLE,MS39437 		    ADVANCING MS HEALTHCARE WORKFORCE 3. 28,800
MERIDIAN COMMUNITY COLLEGE FOUNDATI


910 HWY 19 N
MERIDIAN,MS39307 		    ADVANCING MS HEALTHCARE WORKFORCE 3. 21,600
NORTHEAST MS COMMUNITY COLLEGE FND


101 CUNNINGHAM BLVD
BOONEVILLE,MS38829 		    ADVANCING MS HEALTHCARE WORKFORCE 3. 21,600
NORTHWEST MS COMMUNITY COLLEGE FND


4975 HWY 51N
SENATOBIA,MS38668 		    ADVANCING MS HEALTHCARE WORKFORCE 3. 58,800
PEARL RIVER COMMUNITY COLLEGE FND


101 HIGHWAY 11 NORTH
POPLARVILLE,MS39470 		    ADVANCING MS HEALTHCARE WORKFORCE 3. 12,000
COPIAH-LINCOLN COMMUNITY COLLEGE FN


HF MCCARTY DRIVE
WESSON,MS39191 		    MODERNIZING HEALTHCARE TRAINING 315,880
Total ................................. 3a 5,146,136
bApproved for future payment
CENTER FOR MISSISSIPPI HE

120 N CONGRESS ST
JACKSON,MS39201 		    FUNDING GRANT 2024-2026 1,514,073
INSPIRE HEALTH INC

578 HIGHLAND COLONY
PARKWAY
RIDGELAND,MS39157 		    OPERATING BUDGET 125,000
UNIVERSITY OF MS MEDICAL CENTER

2500 N STATE STREET
JACKSON,MS39216 		    CANCER CENTER & RESEARCH INSTITUTE 10,000,000
Total ................................. 3b 11,639,073
Form 990-PF (2025)
Form 990-PF (2025)
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 ........... 		    14 133,323  
4 Dividends and interest from securities ....     14 2,516,571  
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 ............ 		    14 1,492,787 8,729,014
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) ..   4,142,681 8,729,014
13Total. Add line 12, columns (b), (d), and (e)..................
13
12,871,695
(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.)
1A THE ORGANIZATION IS A NOT-FOR-PROFIT CORPORATION THAT PROVIDES DIRECTLY OR INDIRECTLY EDUCATION, SERVICES, FACILITIES, RESEARCH, TRAINING, AND SUPPLIES IN THE HEALTH CARE FIELD
Form 990-PF (2025)
Form 990-PF (2025)
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.
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only 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 (2025)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2025 AccountingFeesSchedule
Name:
THE BOWER FOUNDATION
EIN:
64-0540635
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING FEES 18,915 10,427   8,488

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

TY 2025 DepreciationSchedule
Name:
THE BOWER FOUNDATION
EIN:
64-0540635
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
SCHEDULE ATTACHED     179,462     24,372 24,372    

TY 2025 InvestmentsOtherSchedule2
Name:
THE BOWER FOUNDATION
EIN:
64-0540635
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
COHEN & STEERS INSTITUTIONAL REALTY FMV    
VANGUARD DEVELOPED MARKETS FMV 9,172,833 9,172,833
COLUMBIA ACORN INTL FUND FMV    
SEQUOIA FMV    
VANGUARD TOTAL STK MARKET IDX FMV 42,549,491 42,549,491
T ROWE PRICE CAPITAL APPRECIATION FMV    
VANGUARD SELECTED VALUE FUND FMV 5,359,479 5,359,479
DODGE & COX INTL STOCK FUND FMV 9,232,827 9,232,827
DODGE & COX GLOBAL BOND FUND FMV    
DFA INTERNATIONAL SMALL CO FUND FMV 2,999,964 2,999,964
DODGE & COX INCOME FUND FMV 12,538,163 12,538,163
PIMCO INCOME FUND FMV 5,532,650 5,532,650
T ROWE PRICE U.S. EQUITY RESEARCH FMV 13,518,472 13,518,472
MADISON MID CAP FUND FMV 5,104,779 5,104,779
SEAGALL BRYANT & HAMMILL EMERGING FMV 3,447,950 3,447,950
BAIRD CORE BOND FUND FMV 12,533,245 12,533,245
MFS INTERNATIONAL GROWTH FUND FMV 8,717,159 8,717,159

TY 2025 LandEtcSchedule2
Name:
THE BOWER FOUNDATION
EIN:
64-0540635
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
OFFICE FURNITURE AND EQUIPMENT 283,650 170,026 113,624 18,180
COMPUTER SOFTWARE 41,006 32,643 8,363  
RIGHT OF USE ASSET-LEASE 975,852   975,852  


TY 2025 LegalFeesSchedule
Name:
THE BOWER FOUNDATION
EIN:
64-0540635
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL FEES 16,926 9,331   7,595


TY 2025 OtherAssetsSchedule
Name:
THE BOWER FOUNDATION
EIN:
64-0540635
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
EXCISE TAX OVERPAID 5,549 10,679 10,679
OTHER RECEIVABLES 104    
DIVIDENDS AND INTEREST RECEIVABLE   8,289 8,289


TY 2025 OtherExpensesSchedule
Name:
THE BOWER FOUNDATION
EIN:
64-0540635
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
EXPENSES        
BANK SERVICE CHARGES 205 205    
TELEPHONE 11,645 3,276   8,369
BOARD AND COMMITTEE EXPENSES 1,101 519   582
INSURANCE 17,095 8,052   9,043
DUES, SUBSCRIPTIONS 11,114 3,128   7,986
TRAVEL 2,906 818   2,088
EMPLOYEE MILEAGE 6,138 1,728   4,410
MEALS 687 194   493
OFFICE EXPENSE 2,828 796   2,032
CONTRACT LABOR        
COMPUTER AND SOFTWARE MAINTEN 4,860 1,368   3,492
POSTAGE 566 159   407
EQUIPMENT REPAIRS AND MAINTEN 1,791 504   1,287
MEDIA AND WEBSITE MANAGEMENT 1,577 444   1,133
SOFTWARE LICENSES 14,815 4,169   10,646


TY 2025 OtherIncreasesSchedule
Name:
THE BOWER FOUNDATION
EIN:
64-0540635
Description Amount
UNREALIZED GAIN ON INVESTMENTS 8,112,176


TY 2025 OtherLiabilitiesSchedule
Name:
THE BOWER FOUNDATION
EIN:
64-0540635
Description Beginning of Year - Book Value End of Year - Book Value
LEASE LIABILITY ON RIGHT OF USE ASSE 1,101,821 993,316


TY 2025 OtherProfessionalFeesSchedule
Name:
THE BOWER FOUNDATION
EIN:
64-0540635
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT MANAGMENT FEES 118,332 118,332    
PAYROLL HR SERVICES 18,621 5,240   13,381
CONSULTING FEES-INVESTMENTS 1,755 1,755    
CUSTODIAL FEES 7,803 7,803    


TY 2025 TaxesSchedule
Name:
THE BOWER FOUNDATION
EIN:
64-0540635
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
EXCISE TAX 170,034 170,034