Liabilities / Assets
15th percentile
Higher debt load relative to assets than 15% of similar nonprofits.
Lowenstine Fund Corporation
EIN 85-1352682 • 501(c)3 • Culver, IN
Profile
To support educational programming on preservation and conservation while maintaining the Lowenwood property in its natural state.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.01x
Liabilities / Revenue
30th percentile
Higher debt load relative to revenue than 30% of similar nonprofits.
Net Margin
23rd percentile
Higher net margin than 23% of similar nonprofits.
Top Officer Pay
72nd percentile
Higher top officer pay than 72% of similar nonprofits.
Top officer pay equals 16.1% of source-year revenue.
Asset Growth
31st percentile
Faster asset growth than 31% of similar nonprofits.
Revenue Growth
34th percentile
Faster revenue growth than 34% of similar nonprofits.
Balance Sheet
Assets
Down$19,349,321
Down $139,999 (-0.7%) from 2024
Liabilities
Down$153,500
Down $40,596 (-21%) from 2024
Net Assets
Down$19,195,821
Down $99,403 (-0.5%) from 2024
Revenue
Up$1,679,128
Up $3,107 (+0.2%) from 2024
Expenses
Down$1,778,531
Down $124,621 (-6.5%) from 2024
Net Income
Up-$99,403
Up $127,728 (+56%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $19,349,321
- Liabilities
- $153,500
- Net assets
- $19,195,821
- Revenue
- $1,679,128
- Expenses
- $1,778,531
- Net income
- -$99,403
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Feb 13, 2026
- Return Version
- 2024v5.1
- Gross Receipts
- $1,679,128
Mission and Program Overview
Mission
To support educational programming on preservation and conservation while maintaining the Lowenwood property in its natural state.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $18,960,731 | $18,649,978 | ▼ $310,753 |
| Savings and Temporary Cash Investments | $261,532 | $412,112 | ▲ $150,580 |
| Prepaid Expenses and Deferred Charges | $250,462 | $277,081 | ▲ $26,619 |
| Accounts Receivable | $16,595 | $10,150 | ▼ $6,445 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | - | - |
| Investments Program Related | $0 | - | - |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $19,489,320 | $19,349,321 | ▼ $139,999 |
| Other Assets Total | $0 | $0 | → $0 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $194,096 | $153,500 | ▼ $40,596 |
| Other Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $194,096 | $153,500 | ▼ $40,596 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $14,501,399 | $14,401,996 | ▼ $99,403 |
| Net Assets With Donor Restrictions | $4,793,825 | $4,793,825 | → $0 |
| Total Net Assets Fund Balance | $19,295,224 | $19,195,821 | ▼ $99,403 |
| Total Liabilities and Net Assets / Fund Balance | $19,489,320 | $19,349,321 | ▼ $139,999 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $13,684,810 | $1,953,793 | $15,638,603 |
| Land | $4,793,825 | - | $4,793,825 |
| Equipment | $121,147 | $261,014 | $382,161 |
| Other Land Buildings | $50,196 | $329,065 | $379,261 |
Compensation and Service Providers
Employees
| Name | Title | Base | Other | Total |
|---|---|---|---|---|
| Pamela L Christiansen | Assistant Secretary | $131,750 | $137,876 | $269,626 |
| Brian R Baker | Assistant Treasurer | $205,487 | $50,920 | $256,407 |
Board Members and Trustees
| Name | Title |
|---|---|
| John D Zeglis | President |
| Kathryn R Booth | Vice President |
| James E Fellowes | Director |
| Thomas H Story | Director |
| Miles D White | Treasurer/Secretary |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Dock Doctors General Contracting | Contractor | 4070 Highway 45, Conover, WI 54519 | $111,000 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,600,000
- Program Service Revenue
- $0
- Investment Income
- $17,778
- Other Revenue
- $61,350
- Change in Net Assets
- $-99,403
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $0
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Other Revenue Adjustments
- $0
- Total Revenue per Form 990
- $0
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,778,531 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $501,330 | $125,332 | $0 | $626,662 |
| Depreciation Depletion | $539,103 | - | - | $539,103 |
| Occupancy | $287,707 | $38,461 | - | $326,168 |
| Insurance | $240,610 | - | - | $240,610 |
| Information Technology | $17,974 | $4,493 | - | $22,467 |
| Office Expenses | $14,318 | $3,580 | - | $17,898 |
| Travel | - | $3,309 | - | $3,309 |
| All Other Expenses | $1,851 | $463 | $0 | $2,314 |
| Total Functional Expenses | $1,602,893 | $175,638 | $0 | $1,778,531 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Expenses per Audited Statements | $0 |
| Other Expense Adjustments | $0 |
| Total Expenses per Form 990 | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Line 2 FAMILY/BUSINESS RELATIONSHIPS AMONGST INTERESTED PERSONS
“Pamela Christiansen and Brian Baker have a business relationship with John Zeglis, Kathryn Booth, Miles White, James Fellowes, Thomas Story because Pamela Christiansen and Brian Baker are employees of Culver Educational Foundation, Inc. and the rest of the individuals listed in Part VII, Section A. are trustees of Culver Educational Foundation, Inc.”
Form 990, Part VI, Line 15 PROCESS TO ESTABLISH COMPENSATION OF OFFICERS
“THE OFFICERS ARE COMPENSATED BY CULVER EDUCATION FOUNDATION, A RELATED PARTY. The Compensation Committee of the Board of Trustees reviews performance and determines compensation for the Head of Schools. The committee reviews comparative compensation for the Head of Schools and school officers every May, with the most recent compensation review completed in May 2025. Compensation is based upon performance and peer school review, as supported recommendations and industry benchmarks. The committee documents the compensation deliberations and decisions in the minutes of the meeting.”
Form 990, Part VI, Line 7A Members or stockholders electing members of governing body
“The Bylaws of Lowenstine Fund Corporation provide that the board of trustees of Culver Educational Foundation, Inc. elects all of the members of the board of directors of Lowenstine Fund Corporation.”
Form 990, Part VI, Line 8B Documentation of meetings held by committees of governing body
“The Organization does not have committees with authority to act on behalf of the governing body. Therefore, this question has been answered "NO" in accordance with the Form 990 instructions.”
Form 990, Part VI, Line 11B Review of form 990 by governing body
“The Form 990 is prepared and reviewed by Culver Educational Foundation's Business Office before external review by Lowenstine Fund Corporation's tax firm. A copy of the Form 990 is provided to the board of directors of Lowenstine Fund Corporation.”
Form 990, Part VI, Line 12C Conflict of interest policy
“Each member of the board of trustees completes an annual conflict of interest statement disclosing any potential conflicts. Officers of the board and administrative employees also complete an annual conflict of interest statement. Any disclosure determined to be in violation of policy is addressed.”
Form 990, Part VI, Line 19 Required documents available to the public
“Financial statements, conflict of interest policy and governing documents are available upon request for the same period of disclosure as set forth in Section 6104(d) from the Controller or CFO of the Business Office of the Culver Educational Foundation. Copies of the documents are provided with state tax and corporate return filings and are regularly included with filings for property tax exemption and grant proposals as needed. In addition, information is provided to investment managers, bank officers as necessary or requested.”
Filing and Contact Details
Filer
- Filer Name
- Lowenstine Fund Corporation
- EIN
- 85-1352682
- Phone
- 5748428292
- Address
- 1300 Academy Road, Culver, IN 46511-1291
Signing Officer
- Name
- Brian R Baker
- Title
- Assistant Treasurer
- Phone
- 5748428292
- Signed
- 2026-02-13
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 2020
- Legal Domicile
- In
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 0
- Volunteers
- 0
Preparer
- Firm
- Crowe Llp
- Address
- 225 West Wacker Drive Suite 2600, Chicago, IL 60606-1224
- Preparer
- Jennifer Burke
- Phone
- 3128997000
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 11G Other Fees
“Purchased Services - Total Expense: 626662, Program Service Expense: 501330, Management and General Expenses: 125332, Fundraising Expenses: ;”
Form 990, Part XII, Line 2C COMMITTEE OVERSIGHT OF AUDIT
“Culver Educational Foundation and Lowenstine Fund Corporation file a consolidated return, therefore, the Culver Educational Foundation's Budget and Audit Committee assumes responsibility for oversight of the audit, review and compilation of financial statements and selection of the independent accountant and then reports to the Lowenstine Fund Corporation board of directors.”
Financial Statement Notes
Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote
“Lowenstine Fund Corporation ("LFC") is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code and, except to the extent LFC has unrelated business income, is exempt from federal income taxes. There was no provision for income taxes due on unrelated business income in fiscal years 2025 and 2024. LFC recognizes as tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities. Management evaluated the LFC's tax positions and concluded that the LFC had no material uncertainties in income taxes as of June 30, 2025.”
Raw XML AppendixShowing 400 of 516 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.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 194096 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 153500 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 16595 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 10150 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | To support educational programming on preservation and conservation while maintaining the Lowenwood property in its natural state. |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 463 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 1851 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 2314 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Brian R Baker |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5748428292 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1300 Academy Road No 159 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Culver |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 465111291 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | true |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 111000 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 4070 Highway 45 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | Conover |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | WI |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 54519 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | Dock Doctors General Contracting |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Contractor |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1600000 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 17778 |
| IRS990/CYOtherExpensesAmt | 0 | 1778531 |
| IRS990/CYOtherRevenueAmt | 0 | 61350 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -99403 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 1778531 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1679128 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 539103 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 539103 |
| IRS990/Desc | 0 | LOWENSTINE FUND CORPORATION'S PURPOSE, MISSION, AND PRIMARY GOAL IS TO MAINTAIN THE LOWENWOOD PROPERTY IN ITS NATURAL STATE AND SUPPORT EDUCATIONAL USE AND PROGRAMMING THEREON WITH REGARD TO PRESERVATION AND CONSERVATION. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 4793825 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 4793825 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1602893 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 125332 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 501330 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 626662 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 3.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 5.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 8.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 3.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 3.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 50.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 50.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 3.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 3.0 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 50381 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 137551 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | John D Zeglis |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Kathryn R Booth |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Miles D White |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | James E Fellowes |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Thomas H Story |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Brian R Baker |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Pamela L Christiansen |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 206026 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 132075 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer/Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Assistant Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Assistant Secretary |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2020 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1679128 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 60950 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 4493 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 17974 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 22467 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 240610 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 240610 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 17778 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 17778 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2543872 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 18960731 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 18649978 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 21193850 |
| IRS990/LegalDomicileStateCd | 0 | IN |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 0 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MiscellaneousRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/MissionDesc | 0 | To support educational programming on preservation and conservation while maintaining the Lowenwood property in its natural state. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 19295224 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 19195821 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 60950 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 60950 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 14501399 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 14401996 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 38461 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 287707 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 326168 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 3580 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 14318 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 17898 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 0 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Miscellaneous Income |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 400 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 400 |
| IRS990/OtherRevenueTotalAmt | 0 | 400 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PoliciesReferenceChaptersInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 250462 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 277081 |
| IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt | 0 | Brian R Baker |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1600000 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 31566 |
| IRS990/PYOtherExpensesAmt | 0 | 1903152 |
| IRS990/PYOtherRevenueAmt | 0 | 44455 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -227131 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 1903152 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1676021 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt | 0 | 0 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -99403 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RelatedOrganizationsAmt | 0 | 1600000 |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 60950 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 261532 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 412112 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | true |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | false |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd | 0 | true |
| IRS990ScheduleA/IRSWrittenDeterminationInd | 0 | X |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 350868071 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | true |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 2 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | CULVER EDUCATIONAL FOUNDATION |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType1Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 13684810 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1953793 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 15638603 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 121147 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 261014 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 382161 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 0 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 4793825 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 4793825 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 0 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 50196 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 329065 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 379261 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 0 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 0 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Lowenstine Fund Corporation ("LFC") is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code and, except to the extent LFC has unrelated business income, is exempt from federal income taxes. There was no provision for income taxes due on unrelated business income in fiscal years 2025 and 2024. LFC recognizes as tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities. Management evaluated the LFC's tax positions and concluded that the LFC had no material uncertainties in income taxes as of June 30, 2025. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 18649978 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 0 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 0 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 0 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 205487 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 131750 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 21315 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 13195 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 29066 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 124356 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 539 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 325 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Brian R Baker |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | Pamela L Christiansen |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | Assistant Treasurer |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | Assistant Secretary |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 256407 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 269626 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | Please see response to Form 990, Part VI, Line 15A in Schedule O. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule J, Part I, Line 3 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Pamela Christiansen and Brian Baker have a business relationship with John Zeglis, Kathryn Booth, Miles White, James Fellowes, Thomas Story because Pamela Christiansen and Brian Baker are employees of Culver Educational Foundation, Inc. and the rest of the individuals listed in Part VII, Section A. are trustees of Culver Educational Foundation, Inc. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE OFFICERS ARE COMPENSATED BY CULVER EDUCATION FOUNDATION, A RELATED PARTY. The Compensation Committee of the Board of Trustees reviews performance and determines compensation for the Head of Schools. The committee reviews comparative compensation for the Head of Schools and school officers every May, with the most recent compensation review completed in May 2025. Compensation is based upon performance and peer school review, as supported recommendations and industry benchmarks. The committee documents the compensation deliberations and decisions in the minutes of the meeting. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Bylaws of Lowenstine Fund Corporation provide that the board of trustees of Culver Educational Foundation, Inc. elects all of the members of the board of directors of Lowenstine Fund Corporation. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The Organization does not have committees with authority to act on behalf of the governing body. Therefore, this question has been answered "NO" in accordance with the Form 990 instructions. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Form 990 is prepared and reviewed by Culver Educational Foundation's Business Office before external review by Lowenstine Fund Corporation's tax firm. A copy of the Form 990 is provided to the board of directors of Lowenstine Fund Corporation. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | EACH MEMBER OF THE BOARD OF TRUSTEES COMPLETES AN ANNUAL CONFLICT OF INTEREST STATEMENT DISCLOSING ANY POTENTIAL CONFLICTS. OFFICERS OF THE BOARD AND ADMINISTRATIVE EMPLOYEES ALSO COMPLETE AN ANNUAL CONFLICT OF INTEREST STATEMENT. ANY DISCLOSURE DETERMINED TO BE IN VIOLATION OF POLICY IS ADDRESSED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Financial statements, conflict of interest policy and governing documents are available upon request for the same period of disclosure as set forth in Section 6104(d) from the Controller or CFO of the Business Office of the Culver Educational Foundation. Copies of the documents are provided with state tax and corporate return filings and are regularly included with filings for property tax exemption and grant proposals as needed. In addition, information is provided to investment managers, bank officers as necessary or requested. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Purchased Services - Total Expense: 626662, Program Service Expense: 501330, Management and General Expenses: 125332, Fundraising Expenses: ; |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Culver Educational Foundation and Lowenstine Fund Corporation file a consolidated return, therefore, the Culver Educational Foundation's Budget and Audit Committee assumes responsibility for oversight of the audit, review and compilation of financial statements and selection of the independent accountant and then reports to the Lowenstine Fund Corporation board of directors. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 2 FAMILY/BUSINESS RELATIONSHIPS AMONGST INTERESTED PERSONS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 15 PROCESS TO ESTABLISH COMPENSATION OF OFFICERS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 7a Members or stockholders electing members of governing body |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Line 11b Review of form 990 by governing body |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Line 12c Conflict of interest policy |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Line 19 Required documents available to the public |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part IX, Line 11g Other Fees |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part XII, Line 2c COMMITTEE OVERSIGHT OF AUDIT |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | true |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.