LOWDEN CHARITABLE TRUST INC (EIN 421389853) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1992

Legal Domicile

Principal Officer

LEROY LUEPKER

Phone

5639415301

Tax Period

2025-01-01 to 2025-12-31

LOWDEN CHARITABLE TRUST INC, founded in 1992, is a micro nonprofit in the Philanthropy & Grantmaking sector that reported $81K in total revenue in fiscal year 2025. Revenue surged 5801% from the prior year, signaling strong growth momentum. The organization ran a surplus of $14K, a strong 18% operating margin.

Mission

To benefit the general public of Lowden and surrounding area.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $32,125

Program Service Revenue $0

Investment Income $48,716

Other Revenue $0

TOTAL REVENUE $80,841

Expense Breakdown

Grants Paid $66,347

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $66,347

Other Expenses $0

TOTAL EXPENSES $66,347

Year-over-Year Comparison

	2025	2024	Change
Revenue	$80,841	$1,370	+58.0%
Expenses	$66,347	$50,335	+0.3%
Net Income	$14,494	$-48,965	-1.3%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LEROY LUEPKER	President	1.00	Director	$0	$0	$0
BARRY HOFFMEIER	Vice President	1.00	Director	$0	$0	$0
SHARON SCHNEIDER	SECRETARY/TREAS	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$80,841	$66,347	$460,634	$14,494
2024	$1,370	$50,335	$397,075	$-48,965
2023	$3,362	$19,636	$370,582	$-16,274
2022	$57,532	$30,377	$349,369	$27,155
2021	$8,063	$15,000	$369,801	$-6,937
2020	$11,661	$34,000	$307,215	$-22,339
2019	$6,020	$23,509	$327,074	$-17,489
2018	$27,069	$27,908	$316,827	$-839

LOWDEN CHARITABLE TRUST INC