Charles Lowery
Legal name: Lowery Institute for Excellence
Nonprofit profile at a glance
- EIN
- 850430763
- IRS 990 coverage
- 2021–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Frisco, TX, USA
- Phone
- 940-395-4860
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Religious Media, Communications
- Affiliation
- Religious (unspecified)
Reported finances
- Revenue
- $185,534
- Expenses
- $147,025
- Assets
- $89,785
- Liabilities
- $18,935
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
21 people listed
Executive titles in this filing
- Charles Lowery (President)
- Penny Lowery (Vice President)
Highest reported compensation
- Charles Lowery (President): $72,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Nonprofit educational/training and consulting organization delivering seminars, education, and relationship-focused conferences (including work aimed at healing and growth in relationships). _“It is a great pleasure to recommend Dr Lowery to provide education and training to a business organization. His ability to engage the audience and provide the expected message that a corporation is requesting has always exceeded our expectations. We have asked Dr Lowery to present at Select Medical Rehabilitation Service’s Annual Meetings on 2 different occasions. His message had a great impact on our patient care operators each time.”_ Sue Olsen President / Select Medical Rehabilitation Services.
What it reported doing in 2024
The organizational exempt purpose achievements include relationship conferences, stress conferences, balance conferences, banquets, and luncheons.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 62
- Transparency & Controls: 100
- Accountability: 65
- Sustainability: 46
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 63.3%; rating input score 63
- Program expense ratio: 79.9%; rating input score 80
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 84.6%; rating input score 85; 22nd 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: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 20.8%; rating input score 74; 74th percentile among comparable filings
- Total-asset coverage ratio: 0.61; rating input score 29; 29th percentile among comparable filings
- Liabilities to assets ratio: 0.21; rating input score 19; 19th percentile among comparable filings
- Officer compensation ratio: 49%; rating input score 4; 4th percentile among comparable filings
Growth
- Program expense growth: -17.4% per year; rating input score 0; 7th percentile among comparable filings
- Revenue growth: -4.2% per year; rating input score 0; 12th percentile among comparable filings
- Asset growth: 6.6% per year; rating input score 100; 54th percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site
- Where the money goes: 63.3% of revenue deployed · 79.9% of spending went to programs
- Governance: 11 of 13 board members independent · 3 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $117K in reported program spending
- Leadership: top reported pay $72K · 21 people listed
- Consistency: 20 of 20 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 4 filing years from 2021 to 2024
- Contacts: How to reach this organization
- Money network: 2 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 — Accountability: Governance controls: 4 of 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 29/100.
- High — Sustainability: Officer compensation ratio scored 4/100.
- High — Sustainability: Liabilities to assets ratio scored 19/100.