Civic Intelligence

William P and Marie R Lowenstein

EIN 62-6037976 • Memphis, TN

40 S Main St 2190Memphis, TN 38103
Siviq Scores

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

Liabilities / Assets

43rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

$500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

44th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

$500k-$1M nonprofits • Source year 2024

Net Margin

10th percentile

-47%

Higher net margin than 10% of similar nonprofits.

$500k-$1M nonprofits • Source year 2024

Top Officer Pay

70th percentile

$25,000

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 22.0% of source-year revenue.

$500k-$1M nonprofits • Source year 2024

Asset Growth

24th percentile

-5.7%

Faster asset growth than 24% of similar nonprofits.

$500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

95th percentile

255%

Faster revenue growth than 95% of similar nonprofits.

$500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$872,131

Down $52,969 (-5.7%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$872,131

Down $52,969 (-5.7%) from 2023

Revenue

Up

$113,566

Up $81,543 (+255%) from 2023

Expenses

Up

$166,535

Up $22,938 (+16%) from 2023

Net Income

Up

-$52,969

Up $58,605 (+53%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,181,583Liabilities 2010: $0Net Assets 2010: $2,181,5832010Assets 2011: $2,040,567Liabilities 2011: $0Net Assets 2011: $2,040,5672011Assets 2012: $1,934,691Liabilities 2012: $0Net Assets 2012: $1,934,6912012Assets 2013: $1,810,536Liabilities 2013: $0Net Assets 2013: $1,810,5362013Assets 2019: $1,087,064Liabilities 2019: $02019Assets 2020: $1,088,001Liabilities 2020: $8342020Assets 2021: $1,070,318Liabilities 2021: $444Net Assets 2021: $1,069,8742021Assets 2022: $1,038,214Liabilities 2022: $0Net Assets 2022: $1,038,2142022Assets 2023: $925,100Liabilities 2023: $0Net Assets 2023: $925,1002023Assets 2024: $872,131Liabilities 2024: $0Net Assets 2024: $872,1312024

Highlighted filing

2024

Assets$872,131
Liabilities$0
Net Assets$872,131

Operations Trend

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

$300K$200K$100K$0-$100K-$200KExpenses 2010: $245,0452010Expenses 2011: $245,8072011Expenses 2012: $229,2932012Revenue 2013: $135,184Expenses 2013: $259,339Net Income 2013: -$124,1552013Revenue 2019: $62,113Expenses 2019: $78,573Net Income 2019: -$16,4602019Revenue 2020: $49,848Expenses 2020: $49,745Net Income 2020: $1032020Revenue 2021: $60,875Expenses 2021: $77,770Net Income 2021: -$16,8952021Revenue 2022: $21,543Expenses 2022: $55,088Net Income 2022: -$33,5452022Revenue 2023: $32,023Expenses 2023: $143,597Net Income 2023: -$111,5742023Revenue 2024: $113,566Expenses 2024: $166,535Net Income 2024: -$52,9692024

Highlighted filing

2024

Revenue$113,566
Expenses$166,535
Net Income-$52,969

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 24, 2025
Return Version
2024v5.2
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elaine GordonBoard Member-$25,000-$25,000
Marshall GordonBoard Member-$0--
Robert GordonBoard Member-$0--
Baruch GordonBoard Member-$0--
Bruce FeldbaumBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
William P and Marie R Lowenstein
EIN
62-6037976
Phone
9015255744
Address
40 S Main St 2190, Memphis, TN 38103

Signing Officer

Name
Bruce Feldbaum
Title
Secretary
Phone
9015255744
Signed
2025-10-24
Discuss with paid preparer
Yes

Preparer

Firm
ATA Advisory LLC
Address
6525 N Quail Hollow Rd Ste 500, Memphis, TN 38120
Preparer
Joann Bayer
Phone
9016841170
Raw XML Appendix380 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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IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm0Marshall Gordon
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm1Robert Gordon
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm2Baruch Gordon
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm3Bruce Feldbaum
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm4Elaine Gordon
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IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt4Board Member
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IRS990PF/StatementsRegardingActyGrp/ChangesToArticlesOrBylawsInd00
IRS990PF/StatementsRegardingActyGrp/ComplyWithPublicInspRqrInd01
IRS990PF/StatementsRegardingActyGrp/DonorAdvisedFundInd00
IRS990PF/StatementsRegardingActyGrp/ForeignAccountsQuestionInd00
IRS990PF/StatementsRegardingActyGrp/Form1120POLFiledInd00
IRS990PF/StatementsRegardingActyGrp/Form990PFFiledWithAttyGenInd01
IRS990PF/StatementsRegardingActyGrp/IndividualWithBooksNm0Robert Gordon
IRS990PF/StatementsRegardingActyGrp/LegislativePoliticalActyInd00
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt040 S Main Suite 2190
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm0Memphis
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd0TN
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd038103
IRS990PF/StatementsRegardingActyGrp/MoreThan100SpentInd00
IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd00
IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd00
IRS990PF/StatementsRegardingActyGrp/OrgReportOrRegisterStateCd0TN
IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd00
IRS990PF/StatementsRegardingActyGrp/PhoneNum09015255744
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd00
IRS990PF/StatementsRegardingActyGrp/Section4955ManagersTaxAmt00
IRS990PF/StatementsRegardingActyGrp/Section4955OrganizationTaxAmt00
IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd00
IRS990PF/StatementsRegardingActyGrp/TaxReimbursedAmt00
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd00
IRS990PF/StatementsRegardingActyGrp/WebsiteAddressTxt0N/A
IRS990PF/SumOfProgramRelatedInvstGrp/TotalAmt00
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/FormAndInfoAndMaterialsTxt0No specific form required
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientPersonNm0Bruce Feldbaum
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientPhoneNum09015255744
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/AddressLine1Txt040 S Main St 2190
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/CityNm0Memphis
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/StateAbbreviationCd0TN
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/ZIPCd038103
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RestrictionsOnAwardsTxt0None
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/SubmissionDeadlinesTxt0None
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt024000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt115000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt25000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt0Program Services
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt1Program Services
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt2Program Services
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt0Jerusalem Orphan Home
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt1Zion Orphan Home
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt2Chabad Lubavitch of TN
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt0501c3
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt1501c3
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt2501c3
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt0N/A
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt1N/A
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt2N/A
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt04910 15th Ave
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt11898 Bay Ave
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt22570 Kirby Parkway
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm0Brooklyn
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm1Brooklyn
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm2Memphis
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd0NY
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd1NY
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd2TN
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd011219
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd111230
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd238119
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriApprvFutAmt00
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt044000
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd00
IRS990PF/UndistributedIncomeGrp/AppliedToCurrentYearAmt071556
IRS990PF/UndistributedIncomeGrp/AppliedToPriorYearsAmt00
IRS990PF/UndistributedIncomeGrp/AppliedToYear1Amt00
IRS990PF/UndistributedIncomeGrp/CorpusDistri170b1EOr4942g3Amt00
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt071556
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovAppCYAmt00
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr1Amt010265
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovAppCYCorpusAmt00
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovFromYr5Amt00
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt036897
IRS990PF/UndistributedIncomeGrp/ExcessFromCurrentYearAmt026632
IRS990PF/UndistributedIncomeGrp/ExcessFromYear1Amt010265
IRS990PF/UndistributedIncomeGrp/PriorYearDeficiencyOrTaxAmt00
IRS990PF/UndistributedIncomeGrp/PriorYearUndistributedIncmAmt00
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt098188
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt026632
IRS990PF/UndistributedIncomeGrp/Taxable1Amt00
IRS990PF/UndistributedIncomeGrp/Taxable2Amt00
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt036897
IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt010265
IRS990PF/UndistributedIncomeGrp/TotalForPriorYearsAmt00
IRS990PF/UndistributedIncomeGrp/TreatedAsDistriFromCorpusAmt00
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt00
IRS990PF/UndistributedIncomeGrp/UndistributedIncomePYAmt00
LegalFeesSchedule/LegalFeesGrp/CategoryTxt0Legal Fees
LegalFeesSchedule/LegalFeesGrp/DisbursementsCharitablePrpsAmt01250
LegalFeesSchedule/LegalFeesGrp/LegalFeesAmt02500
LegalFeesSchedule/LegalFeesGrp/NetInvestmentIncomeAmt01250
OtherAssetsSchedule/OtherAssetsScheduleGrp/BOYBookValueAmt02306
OtherAssetsSchedule/OtherAssetsScheduleGrp/Desc0Security Deposit
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYBookValueAmt02306
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYFMVAmt02306
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc0Insurance
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc1Office Expense
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc2Penalties & Late Fees
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt01124
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt16700
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt20
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt01124
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt16700
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt20
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt02249
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt113400
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt212460
TaxesSchedule/TaxesDetail/Amt01698
TaxesSchedule/TaxesDetail/Amt120
TaxesSchedule/TaxesDetail/Amt21826
TaxesSchedule/TaxesDetail/CategoryTxt0Federal Income Tax
TaxesSchedule/TaxesDetail/CategoryTxt1Other Taxes
TaxesSchedule/TaxesDetail/CategoryTxt2Payroll Taxes
TaxesSchedule/TaxesDetail/DisbursementsCharitablePrpsAmt00
TaxesSchedule/TaxesDetail/DisbursementsCharitablePrpsAmt110
TaxesSchedule/TaxesDetail/DisbursementsCharitablePrpsAmt2913
TaxesSchedule/TaxesDetail/NetInvestmentIncomeAmt00
TaxesSchedule/TaxesDetail/NetInvestmentIncomeAmt110
TaxesSchedule/TaxesDetail/NetInvestmentIncomeAmt2913
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Bruce Feldbaum
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/PhoneNum09015255744
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0William P and Marie R Lowenstein
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Foundation
ReturnHeader/Filer/BusinessNameControlTxt0WILL
ReturnHeader/Filer/EIN0626037976
ReturnHeader/Filer/PhoneNum09015255744
ReturnHeader/Filer/USAddress/AddressLine1Txt040 S Main St 2190
ReturnHeader/Filer/USAddress/CityNm0Memphis
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd038103
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0934967814
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ATA Advisory LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06525 N Quail Hollow Rd Ste 500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Memphis
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd038120
ReturnHeader/PreparerPersonGrp/PhoneNum09016841170
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Joann Bayer
ReturnHeader/ReturnTs02025-10-24T12:57:23-05:00
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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