J David Lowell Foundation Inc

Nonprofit profile at a glance

EIN
880906964
IRS 990-PF coverage
2023–2024
Forms available
Form 990-PF 2024
Location
Tucson, AZ, USA
Phone
5204658953
Rating
78
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Private Grantmaking Foundations

Reported finances

Revenue
$4,977,678
Expenses
$195,312

Source: IRS Form 990-PF. Selected filing: tax year 2024. Amounts in USD.

Overview

Mission

Private Grantmaking Foundations

What it reported funding in 2024

The foundation reported 6 grants totaling $85,000. The stated grant purposes included support, j. david lowell scholarship, and 2024 sepsis alliance, plus 1 other reported purpose.

Operating model

Revenue model
Donor-supported. 99% of the foundation's positive operating resources came from contributions.
Distribution model
Hybrid. The foundation combined direct charitable work with grants to other organizations or people.
  • Includes asset-sale income: Asset-sale income is shown separately from recurring resources when classifying the revenue model.

The verdict

SUPPORTED - A large share of available resources goes to charitable grants and the filing identifies who received its grants. A relatively small share of spending goes to grants and assets provide a limited cushion relative to annual grants.

Rating breakdown

  • Grant Deployment: 100
  • Cost Efficiency: 44
  • Transparency: 100
  • Compliance: 88
  • Endowment Health: 21

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 97th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 43.5%; rating input score 44; 13th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 18 of 19 controls in place; rating input score 95
    • Property sale or exchange with a disqualified person: Pass
    • Borrowing from or lending to a disqualified person: Fail
    • Goods, services, or facilities involving a disqualified person: Pass
    • Compensation paid to a disqualified person: Pass
    • Assets transferred to a disqualified person: Pass
    • Payment to a government official: Pass
    • Uncorrected prior self-dealing: Pass
    • Prior-year undistributed income: Pass
    • Excess business holdings: Pass
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Pass
    • Attempt to influence an election: Pass
    • Grants to individuals: Pass
    • Grants to organizations: Pass
    • Spending for a noncharitable purpose: Pass
    • Funds received for a personal-benefit contract: Pass
    • Premiums paid on a personal-benefit contract: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 8; rating input score 80

Endowment Health

  • Endowment-health comparison: 9.13; rating input score 21; 21st percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: 100% of grant recipient detail disclosed
  • Payout: At least 100% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 21th percentile for endowment coverage
  • Consistency: 8 of 10 current checks pass · 2 findings to review
  • Schedules: 1 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Cost Efficiency: Grant expense ratio scored 44/100.
  • High — Endowment Health: Endowment-health comparison scored 21/100.
  • Moderate — Transparency & Controls: Assets equal liabilities and net assets did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Balance sheet eoy total did not reconcile in the filed values.
  • Review — Compliance: Part VII-B activity disclosures: Borrowing from or lending to a disqualified person not reported.