Civic Intelligence

Lower Makefield Township Community Foundation Inc.

EIN 26-4408535 • 501(c)3 • Yardley, PA

Pub. 78 Eligible990-N Coverage

Profile

Garden of reflection: a fund that is restricted to additions and maintenance of the garden of reflection, a memorial for the september 11, 2001 tragedy.township police fund: a fund that is restricted to special projects of the lower makefield townshp police department.dog park fund: a fund restricted to completing a dog park in lower makefield township.gregory caiola memorial fund: a fund restricted to honor gregory caiola by production and erection of signs for renaming the township baseball fields for mr. Caiola. He was highly involved in the township's baseball program for children of the township residents.eagle scouts fund: a fund that is restricted to special charitable projects of the eagle scouts.

1100 Edgewood RoadYardley, PA 19067-1689

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

86th percentile

40%

Higher net margin than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

66th percentile

8.1%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2025

Revenue Growth

27th percentile

-27%

Faster revenue growth than 27% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$228,253

Up $6,698 (+3.0%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$228,253

Up $6,698 (+3.0%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin86th percentile

Revenue

Down

$16,830

Down $31,365 (-65%) from 2024

Expenses

Up

$10,132

Up $4,156 (+70%) from 2024

Net Income

Down

$6,698

Down $35,521 (-84%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2013: $213,169Liabilities 2013: $0Net Assets 2013: $213,1692013Assets 2014: $113,862Liabilities 2014: $0Net Assets 2014: $113,8622014Assets 2018: $141,170Net Assets 2018: $141,1702018Assets 2019: $162,152Liabilities 2019: $0Net Assets 2019: $162,1522019Assets 2020: $151,098Liabilities 2020: $0Net Assets 2020: $151,0982020Assets 2021: $159,001Liabilities 2021: $0Net Assets 2021: $159,0012021Assets 2022: $180,633Liabilities 2022: $0Net Assets 2022: $180,6332022Assets 2023: $179,336Liabilities 2023: $0Net Assets 2023: $179,3362023Assets 2024: $221,555Net Assets 2024: $221,5552024Assets 2025: $228,253Net Assets 2025: $228,2532025

Highlighted filing

2025

Assets$228,253
Liabilities-
Net Assets$228,253
Open 2025 Filing

Operations Trend

Revenue Growth27th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100KRevenue 2013: $37,201Expenses 2013: $31,884Net Income 2013: $5,3172013Revenue 2014: $40,846Expenses 2014: $140,153Net Income 2014: -$99,3072014Revenue 2018: $88,790Expenses 2018: $10,874Net Income 2018: $77,9162018Revenue 2019: $26,626Expenses 2019: $5,644Net Income 2019: $20,9822019Revenue 2020: $29,046Expenses 2020: $40,100Net Income 2020: -$11,0542020Revenue 2021: $10,144Expenses 2021: $2,241Net Income 2021: $7,9032021Revenue 2022: $43,166Expenses 2022: $21,534Net Income 2022: $21,6322022Revenue 2023: $23,314Expenses 2023: $24,611Net Income 2023: -$1,2972023Revenue 2024: $48,195Expenses 2024: $5,976Net Income 2024: $42,2192024Revenue 2025: $16,830Expenses 2025: $10,132Net Income 2025: $6,6982025

Highlighted filing

2025

Revenue$16,830
Expenses$10,132
Net Income$6,698
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$228,253
Liabilities
-
Net assets
$228,253
Revenue
$16,830
Expenses
$10,132
Net income
$6,698
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.28$2.28$0.17$0.10$0.07
2024Detailed filing. Detailed filing data is available for this year.$2.22$2.22$0.48$0.06$0.42
2023Detailed filing. Detailed filing data is available for this year.$1.79$0.00$1.79$0.23$0.25$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.81$0.00$1.81$0.43$0.22$0.22
2021Detailed filing. Detailed filing data is available for this year.$1.59$0.00$1.59$0.10$0.02$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.51$0.00$1.51$0.29$0.40$0.11
2019Detailed filing. Detailed filing data is available for this year.$1.62$0.00$1.62$0.27$0.06$0.21
2018Detailed filing. Detailed filing data is available for this year.$1.41$1.41$0.89$0.11$0.78
2014Detailed filing. Detailed filing data is available for this year.$1.14$0.00$1.14$0.41$1.40$0.99
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.13$0.00$2.13$0.37$0.32$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 8, 2025
Return Version
2024v5.0
Gross Receipts
$16,830
Mission and Program Overview

Mission

Garden of reflection: a fund that is restricted to additions and maintenance of the garden of reflection, a memorial for the september 11, 2001 tragedy.township police fund: a fund that is restricted to special projects of the lower makefield townshp police department.dog park fund: a fund restricted to completing a dog park in lower makefield township.gregory caiola memorial fund: a fund restricted to honor gregory caiola by production and erection of signs for renaming the township baseball fields for mr. Caiola. He was highly involved in the township's baseball program for children of the township residents.eagle scouts fund: a fund that is restricted to special charitable projects of the eagle scouts.

(1)garden of reflection: add to and maintain the garden of reflection, a memorial for the september 11, 2001 tragedy; (2)township police fund: support special projects of the lower makefield townshp police department; (3)dog park fund: complete a dog park in lower makefield township; (4)gregory caiola memorial fund: honor gregory caiola by production and erection of signs for renaming the township baseball fields for mr. Caiola. (5)eagle scouts fund: special charitable projects of the eagle scouts; (6)historic commission fund: promote awareness of the township's history and encouraging the preservation of historic and farmstead settings. (7)community accessibility project: support projects that will allow persons with disabilities equal access within the township. (8)sustainable projects fund: a fund restricted to: maintaining and improving the environment of the township and health of its residents.

Program Services

DescriptionGrantsExpenses
SUSTAINABLE PROJECTS FUND: A FUND RESTRICTED TO: (1) MAINTAINING AND IMPROVING THE ENVIRONMENT OF THE TOWNSHIP AND THE HEALTH OF ITS RESIDENTS; (2)PROVIDING OPPORTUNITIES FOR COST SAVINGS (CONTINUED ON SCHEDULE O)-$8,965
TOWNSHIP POLICE FUND: A FUND RESTRICTED TO PROMOTING AWARENESS OF THE TOWNSHIP'S POLICE FORCE AND K9 POLICE FORCE.--
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DAVID KRATZER JRPresident-$0--
MEGA BHANDARY JOINED 12025Treasurer-$0--
ALISON STEWARTSecretary-$0--
KENNETH COLUZZI LEFT 122024Secretary-$0--
Filing and Contact Details

Filer

Filer Name
Lower Makefield Community
EIN
26-4408535
Phone
2154935786
Address
1100 EDGEWOOD ROAD, YARDLEY, PA 19067-1689

Signing Officer

Name
David Kratzer Jr
Title
President
Phone
2154935786
Signed
2025-12-08

Preparer

Firm
Zelenkofske Axelrod LLC
Address
210 TOLLGATE HILL ROAD, GREENSBURG, PA 15601
Preparer
Jared C Ewing
Phone
7248342151
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses police equipment 5,869 culture and recreation 3,096 total 8,965”

Form 990-ez, Part III

“Line 28 (continued) to residents; (3) reducing ghg emissions; (4) improving energy security.”

Form 990-ez, Part III

“(1)garden of reflection: add to and maintain the garden of reflection, a memorial for the september 11, 2001 tragedy; (2)township police fund: support special projects of the lower makefield townshp police department; (3)dog park fund: complete a dog park in lower makefield township; (4)gregory caiola memorial fund: honor gregory caiola by production and erection of signs for renaming the township baseball fields for mr. Caiola. (5)eagle scouts fund: special charitable projects of the eagle scouts; (6)historic commission fund: promote awareness of the township's history and encouraging the preservation of historic and farmstead settings. (7)community accessibility project: support projects that will allow persons with disabilities equal access within the township. (8)sustainable projects fund: a fund restricted to: maintaining and improving the environment of the township and health of its residents.”

Raw XML Appendix134 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990EZ/PrimaryExemptPurposeTxt0(1)GARDEN OF REFLECTION: ADD TO AND MAINTAIN THE GARDEN OF REFLECTION, A MEMORIAL FOR THE SEPTEMBER 11, 2001 TRAGEDY; (2)TOWNSHIP POLICE FUND: SUPPORT SPECIAL PROJECTS OF THE LOWER MAKEFIELD TOWNSHP POLICE DEPARTMENT; (3)DOG PARK FUND: COMPLETE A DOG PARK IN LOWER MAKEFIELD TOWNSHIP; (4)GREGORY CAIOLA MEMORIAL FUND: HONOR GREGORY CAIOLA BY PRODUCTION AND ERECTION OF SIGNS FOR RENAMING THE TOWNSHIP BASEBALL FIELDS FOR MR. CAIOLA. (5)EAGLE SCOUTS FUND: SPECIAL CHARITABLE PROJECTS OF THE EAGLE SCOUTS; (6)HISTORIC COMMISSION FUND: PROMOTE AWARENESS OF THE TOWNSHIP'S HISTORY AND ENCOURAGING THE PRESERVATION OF HISTORIC AND FARMSTEAD SETTINGS. (7)COMMUNITY ACCESSIBILITY PROJECT: SUPPORT PROJECTS THAT WILL ALLOW PERSONS WITH DISABILITIES EQUAL ACCESS WITHIN THE TOWNSHIP. (8)SUSTAINABLE PROJECTS FUND: A FUND RESTRICTED TO: MAINTAINING AND IMPROVING THE ENVIRONMENT OF THE TOWNSHIP AND HEALTH OF ITS RESIDENTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SUSTAINABLE PROJECTS FUND: A FUND RESTRICTED TO: (1) MAINTAINING AND IMPROVING THE ENVIRONMENT OF THE TOWNSHIP AND THE HEALTH OF ITS RESIDENTS; (2)PROVIDING OPPORTUNITIES FOR COST SAVINGS (CONTINUED ON SCHEDULE O)
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1TOWNSHIP POLICE FUND: A FUND RESTRICTED TO PROMOTING AWARENESS OF THE TOWNSHIP'S POLICE FORCE AND K9 POLICE FORCE.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES POLICE EQUIPMENT 5,869 CULTURE AND RECREATION 3,096 TOTAL 8,965
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 28 (CONTINUED) TO RESIDENTS; (3) REDUCING GHG EMISSIONS; (4) IMPROVING ENERGY SECURITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2(1)GARDEN OF REFLECTION: ADD TO AND MAINTAIN THE GARDEN OF REFLECTION, A MEMORIAL FOR THE SEPTEMBER 11, 2001 TRAGEDY; (2)TOWNSHIP POLICE FUND: SUPPORT SPECIAL PROJECTS OF THE LOWER MAKEFIELD TOWNSHP POLICE DEPARTMENT; (3)DOG PARK FUND: COMPLETE A DOG PARK IN LOWER MAKEFIELD TOWNSHIP; (4)GREGORY CAIOLA MEMORIAL FUND: HONOR GREGORY CAIOLA BY PRODUCTION AND ERECTION OF SIGNS FOR RENAMING THE TOWNSHIP BASEBALL FIELDS FOR MR. CAIOLA. (5)EAGLE SCOUTS FUND: SPECIAL CHARITABLE PROJECTS OF THE EAGLE SCOUTS; (6)HISTORIC COMMISSION FUND: PROMOTE AWARENESS OF THE TOWNSHIP'S HISTORY AND ENCOURAGING THE PRESERVATION OF HISTORIC AND FARMSTEAD SETTINGS. (7)COMMUNITY ACCESSIBILITY PROJECT: SUPPORT PROJECTS THAT WILL ALLOW PERSONS WITH DISABILITIES EQUAL ACCESS WITHIN THE TOWNSHIP. (8)SUSTAINABLE PROJECTS FUND: A FUND RESTRICTED TO: MAINTAINING AND IMPROVING THE ENVIRONMENT OF THE TOWNSHIP AND HEALTH OF ITS RESIDENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID KRATZER JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02154935786
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWER MAKEFIELD COMMUNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0264408535
ReturnHeader/Filer/PhoneNum02154935786
ReturnHeader/Filer/USAddress/AddressLine1Txt01100 EDGEWOOD ROAD
ReturnHeader/Filer/USAddress/CityNm0YARDLEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd0190671689
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0233022325
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0210 TOLLGATE HILL ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREENSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015601
ReturnHeader/PreparerPersonGrp/PhoneNum07248342151
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JARED C EWING
ReturnHeader/ReturnTs02025-12-09T14:33:58-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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