Civic Intelligence

M & B Lowy Foundation

990PF • Fiscal year 2024 • EIN 85-3695281

Jan 01, 2024 to Dec 31, 2024 • Filed on Nov 03, 2025

Organization Profile
47 Collins Ave 111Spring Valley, NY 10977

(845) 667-2165

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

85th percentile

0.00x

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

2024 filings • NTEE T20 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.00x

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

2024 filings • NTEE T20 • <$500k nonprofits • Source year 2024

Net Margin

51st percentile

1.2%

Higher net margin than 51% of similar nonprofits.

2024 filings • NTEE T20 • <$500k nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$0

Higher top officer pay than 92% of similar nonprofits.

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

2024 filings • NTEE T20 • <$500k nonprofits • Source year 2024

Asset Growth

65th percentile

1.4%

Faster asset growth than 65% of similar nonprofits.

2024 filings • NTEE T20 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

83rd percentile

119%

Faster revenue growth than 83% of similar nonprofits.

2024 filings • NTEE T20 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$38,533

Up $525 (+1.4%) from 2023

Net Assets

Up

$38,533

Up $525 (+1.4%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin51st percentile

Revenue

Up

$42,800

Up $23,295 (+119%) from 2023

Expenses

Down

$42,275

Down $19,400 (-31%) from 2023

Net Income

Up

$525

Up $42,695 (+101%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth65th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$200K$150K$100K$50K$0Assets 2020: $179,032Liabilities 2020: $02020Assets 2021: $118,945Liabilities 2021: $0Net Assets 2021: $118,9452021Assets 2022: $80,178Liabilities 2022: $0Net Assets 2022: $80,1782022Assets 2023: $38,008Liabilities 2023: $0Net Assets 2023: $38,0082023Assets 2024: $38,533Liabilities 2024: $0Net Assets 2024: $38,5332024

Highlighted filing

2024

Assets$38,533
Liabilities$0
Net Assets$38,533
Open 2024 Filing

Operations Trend

Revenue Growth83rd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200K$100K$0-$100KRevenue 2020: $191,782Expenses 2020: $12,750Net Income 2020: $179,0322020Revenue 2021: $7,513Expenses 2021: $67,600Net Income 2021: -$60,0872021Revenue 2022: $15,008Expenses 2022: $53,775Net Income 2022: -$38,7672022Revenue 2023: $19,505Expenses 2023: $61,675Net Income 2023: -$42,1702023Revenue 2024: $42,800Expenses 2024: $42,275Net Income 2024: $5252024

Highlighted filing

2024

Revenue$42,800
Expenses$42,275
Net Income$525
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 3, 2025
Return Version
2024v5.0
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MEIR LOWYPresidentPT$0--
Filing and Contact Details

Filer

Filer Name
M & B Lowy Foundation
EIN
85-3695281
Phone
8456672165
Address
47 COLLINS AVE 111, SPRING VALLEY, NY 10977

Signing Officer

Name
Meir Lowy
Title
President
Phone
8456672165
Signed
2025-11-03

Preparer

Firm
Moshe Nove CPA
Address
52 BAKERTOWN RD SUITE 501, MONROE, NY 10950
Preparer
Moshe Nove
Phone
8454927625
Raw XML Appendix195 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/AnalysisIncomeProducingActyGrp/TotalIncomeProducingActyAmt02
IRS990PF/AnalysisOfRevenueAndExpenses/AdjustedNetIncomeAmt02
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IRS990PF/MethodOfAccountingCashInd0X
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IRS990PF/MinimumInvestmentReturnGrp/AverageMonthlyFMVOfSecAmt00
IRS990PF/MinimumInvestmentReturnGrp/CashDeemedCharitableAmt0398
IRS990PF/MinimumInvestmentReturnGrp/FMVAllOtherNoncharitableAstAmt00
IRS990PF/MinimumInvestmentReturnGrp/MinimumInvestmentReturnAmt01308
IRS990PF/MinimumInvestmentReturnGrp/NetVlNoncharitableAssetsAmt026151
IRS990PF/MinimumInvestmentReturnGrp/TotalFMVOfUnusedAssetsAmt026549
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompOfHghstPdCntrctOrNONETxt0NONE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompOfHghstPdEmplOrNONETxt0NONE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/EmployeeBenefitProgramAmt00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm0MEIR LOWY
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt047 COLLINS AVE
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IRS990PF/Organization501c3ExemptPFInd0X
IRS990PF/PFQualifyingDistributionsGrp/ExpensesAndContributionsAmt039760
IRS990PF/PFQualifyingDistributionsGrp/QualifyingDistributionsAmt039760
IRS990PF/StatementsRegardingActy4720Grp/BrrwOrLendDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/BusinessHoldingsInd0false
IRS990PF/StatementsRegardingActy4720Grp/FurnGoodsDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/GrantsToIndividualsInd0false
IRS990PF/StatementsRegardingActy4720Grp/GrantsToOrganizationsInd0false
IRS990PF/StatementsRegardingActy4720Grp/InfluenceElectionInd0false
IRS990PF/StatementsRegardingActy4720Grp/InfluenceLegislationInd0false
IRS990PF/StatementsRegardingActy4720Grp/JeopardyInvestmentsInd0false
IRS990PF/StatementsRegardingActy4720Grp/NoncharitablePurposeInd0false
IRS990PF/StatementsRegardingActy4720Grp/PayCompDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/PaymentToGovernmentOfficialInd0false
IRS990PF/StatementsRegardingActy4720Grp/PayPremiumsPrsnlBnftCntrctInd0false
IRS990PF/StatementsRegardingActy4720Grp/ProhibitedTaxShelterTransInd0false
IRS990PF/StatementsRegardingActy4720Grp/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990PF/StatementsRegardingActy4720Grp/SaleOrExchDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990PF/StatementsRegardingActy4720Grp/TransferAstDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPYJeopardyInvstInd0false
IRS990PF/StatementsRegardingActy4720Grp/UndistributedIncomePYInd0false
IRS990PF/StatementsRegardingActyGrp/ActivitiesNotPreviouslyRptInd0false
IRS990PF/StatementsRegardingActyGrp/AtLeast5000InAssetsInd0true
IRS990PF/StatementsRegardingActyGrp/ChangesToArticlesOrBylawsInd0false
IRS990PF/StatementsRegardingActyGrp/ComplyWithPublicInspRqrInd0true
IRS990PF/StatementsRegardingActyGrp/DonorAdvisedFundInd0false
IRS990PF/StatementsRegardingActyGrp/ForeignAccountsQuestionInd0false
IRS990PF/StatementsRegardingActyGrp/Form1120POLFiledInd0false
IRS990PF/StatementsRegardingActyGrp/Form990PFFiledWithAttyGenInd0true
IRS990PF/StatementsRegardingActyGrp/IndividualWithBooksNm0MEIR LOWY
IRS990PF/StatementsRegardingActyGrp/LegislativePoliticalActyInd0false
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt047 COLLINS AVE
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine2Txt0UNIT 111
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm0SPRING VALLEY
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd0NY
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd010977
IRS990PF/StatementsRegardingActyGrp/MoreThan100SpentInd0false
IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd0false
IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd0false
IRS990PF/StatementsRegardingActyGrp/OrgReportOrRegisterStateCd0NY
IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd0false
IRS990PF/StatementsRegardingActyGrp/PhoneNum08456672165
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd0false
IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd0true
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd0false
IRS990PF/StatementsRegardingActyGrp/WebsiteAddressTxt0N/A
IRS990PF/SumOfProgramRelatedInvstGrp/Description1Txt0N/A
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt039760
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt0QUALIFIED CHARITY
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt0SEE ATTACHED SCHEDULE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt014 DORSET DR
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm0SPRING VALLEY
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd0NY
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd010977
IRS990PF/SupplementaryInformationGrp/OnlyContriToPreselectedInd0X
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt039760
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd0false
IRS990PF/UndistributedIncomeGrp/AppliedToCurrentYearAmt01308
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt01308
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr1Amt058591
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr2Amt049174
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr3Amt060820
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr4Amt011149
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt0218186
IRS990PF/UndistributedIncomeGrp/ExcessFromCurrentYearAmt038452
IRS990PF/UndistributedIncomeGrp/ExcessFromYear1Amt058591
IRS990PF/UndistributedIncomeGrp/ExcessFromYear2Amt049174
IRS990PF/UndistributedIncomeGrp/ExcessFromYear3Amt060820
IRS990PF/UndistributedIncomeGrp/ExcessFromYear4Amt011149
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt039760
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt038452
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt0218186
IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt0179734
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorNum01
IRS990ScheduleB/ContributorInformationGrp/ContributorPersonNm0MEIR LOWY
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/CityNm0SPRING VALLEY
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/StateAbbreviationCd0NY
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCd010977
IRS990ScheduleB/ContributorInformationGrp/PersonContributionInd0X
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt042798
IRS990ScheduleB/GeneralRuleInd0X
IRS990ScheduleB/Organization501c3ExemptPFInd0X
LegalFeesSchedule/LegalFeesGrp/CategoryTxt0LEGAL FEES
LegalFeesSchedule/LegalFeesGrp/LegalFeesAmt02340
TaxesSchedule/TaxesDetail/Amt0175
TaxesSchedule/TaxesDetail/CategoryTxt0FILING FEES
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MEIR LOWY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08456672165
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0M & B LOWY FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0M&BL
ReturnHeader/Filer/EIN0853695281
ReturnHeader/Filer/PhoneNum08456672165
ReturnHeader/Filer/USAddress/AddressLine1Txt047 COLLINS AVE 111
ReturnHeader/Filer/USAddress/CityNm0SPRING VALLEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010977
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MOSHE NOVE CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt052 BAKERTOWN RD SUITE 501
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MONROE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd010950
ReturnHeader/PreparerPersonGrp/PhoneNum08454927625
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MOSHE NOVE
ReturnHeader/ReturnTs02025-11-03T13:32:57-05:00
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$38,533
Liabilities
$0
Net assets
$38,533
Revenue
$42,800
Expenses
$42,275
Net income
$525
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$0.43$0.42$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$0.20$0.62$0.42
2022Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$0.15$0.54$0.39
2021Detailed filing. Detailed filing data is available for this year.$1.19$0.00$1.19$0.08$0.68$0.60
2020Summary only. Only limited summary data is available for this year.$1.79$0.00$1.92$0.13$1.79