Nonprofit · EIN 56-6285792
ELMER S & CHRISTINE LOWE MEMORIAL TR
Tax-exempt · RALEIGH, NC 27626
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $137,983 | $154,329 | -$16,346 | $2,174,323 | $0 | $2,174,323 |
| December 31, 2024 | 990-PF | $138,323 | $147,396 | -$9,073 | $2,190,341 | $0 | $2,190,341 |
| December 31, 2023 | 990-PF | -$33,196 | $151,048 | -$184,244 | $2,199,148 | $0 | $2,199,148 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $79,026
- Net gain from sales of assets
- $58,957
Expenses
- Grants and similar amounts paid
- $121,635
- Compensation of officers, directors and key employees
- $28,958
- Disbursements for charitable purposes
- $121,635
- Excise tax on investment income
- $1,498
Balance sheet and other
- Total assets, start of year
- $2,190,341
- Total assets, end of year
- $2,174,323
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,174,323
- Fair market value of assets
- $2,731,090
- Qualifying distributions
- $121,635
- Net investment income
- $137,983
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FIRST CITIZENS BANK PO BOX 29522, RALEIGH, NC 27626 | TRUSTEE | 40 | $28,958 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FIRST CITIZENS BANK PO BOX 29522, RALEIGH, NC 27626 | TRUSTEE | 40 | $33,892 |
990-PF for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FIRST CITIZENS BANK PO BOX 29522, RALEIGH, NC 27626 | TRUSTEE | 40 | $31,886 |
Address and contacts
- Address (IRS master file)
- FIRST CITIZENS BANK TRUSTEE PO BOX, RALEIGH, NC 27626-0000
- In care of
- % FIRST CITIZENS BANK TRUSTEE
- Signed the 990-PF
- LOUIS VALKER, DIRECTOR
- Phone
- (919) 716-7347
- Return prepared by
- ERNST & YOUNG US LLP
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 56-6285792
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 1993
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $2,174,323
- Income (IRS master file)
- $1,662,324
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $137,983 | $154,329 | $2,174,323 | IRS |
| 990-PF | December 2024 | $138,323 | $147,396 | $2,190,341 | IRS |
| 990-PF | December 2023 | -$33,196 | $151,048 | $2,199,148 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 56-6285792).
Questions about ELMER S & CHRISTINE LOWE MEMORIAL TR
- What is the EIN of ELMER S & CHRISTINE LOWE MEMORIAL TR?
- The employer identification number (EIN) of ELMER S & CHRISTINE LOWE MEMORIAL TR is 56-6285792.
- Is ELMER S & CHRISTINE LOWE MEMORIAL TR tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1993.
- Are donations to ELMER S & CHRISTINE LOWE MEMORIAL TR tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does ELMER S & CHRISTINE LOWE MEMORIAL TR file?
- Form 990-PF. Private foundations file every year.
- When is the next return of ELMER S & CHRISTINE LOWE MEMORIAL TR due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ELMER S & CHRISTINE LOWE MEMORIAL TR last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of ELMER S & CHRISTINE LOWE MEMORIAL TR?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $28,958 (FIRST CITIZENS BANK, TRUSTEE).
- How much revenue does ELMER S & CHRISTINE LOWE MEMORIAL TR have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $137,983, expenses of $154,329 and total assets of $2,174,323 at year end.
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