Lowenstein Family Supporting Foundation

Nonprofit profile at a glance

EIN
431660127
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Overland Park, KS, USA
Phone
9133278245
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Private Independent Foundations
Affiliation
Judaism

Reported finances

Revenue
$1,555,167
Expenses
$368,921
Assets
$7,502,649
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • LON J LOWENSTEIN (PRESIDENT)
  • STANFORD A ZELDIN (VICE PRESIDENT)

Highest reported compensation

  • JOSH STEIN (SECRETARY): $220,172 total reported compensation
  • ELIZABETH PEDEN (CFO): $165,136 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization is designed to provide support for other charitable organizations as described in section 501(c) and sections 509(a) of the internal revenue code. The organization is exclusively for charitable, educational, or religious purposes. It supports activities for the benefit of, performs the functions of, or carries out the purpose of, the jewish community foundation of greater Kansas city.

What it reported doing in 2025

Provided support for charitable organizations which serve human needs by advancing constructive projects.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 42
  • Transparency & Controls: 65
  • Accountability: 67
  • Sustainability: 88
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 23.1%; rating input score 23
  • Program expense ratio: 87.2%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 4th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 89.5%; rating input score 90; 42nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 87.5%; rating input score 88; 24th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 76.3%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 20.34; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 11.8%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 3.7% per year; rating input score 100; 30th percentile among comparable filings
  • Revenue growth: 21.3% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 12% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 23.1% of revenue deployed · 87.2% of spending went to programs
  • Governance: 7 of 8 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $322K in reported program spending
  • Leadership: top reported pay $220K · 9 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 10 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 10 filed related-organization links
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 23/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.