James and Elizabeth Sowell Foundation
James and Elizabeth Sowell Foundation is a private foundation, based in Dallas, TX. IRS filing data is available from 2020 through 2024. As of 2024, the organization holds $886K in total assets. In 2024, it awarded 6 grants totaling $1.6M. Net investment income was $572K.
James and Elizabeth Sowell Foundation at a glance
In short: James and Elizabeth Sowell Foundation gave $1.6M across 6 grants in 2024 (avg $259K), mostly in Texas. Source: 2024 IRS Form 990-PF.
- Annual giving (2024)
- $1,556,064
- -34.6% vs 2023
- Grants made (2024)
- 6
- +20.0% vs 2023
- Average grant
- $259,344
- -45.5% vs 2023
- Median grant
- $201,160
- Total assets
- $886,217
- -52.8% vs 2023
- Primary geography
- Texas (98% of itemized 2024 grant dollars)
- Latest 990 filing
- Form 990-PF, 2024 View filing
Data from IRS Form 990-PF, 2024; updated September 2026.
Who James and Elizabeth Sowell Foundation funds
How this funder distributes its grants
Top Recipients
Top 6 recipients in 2024
The largest 2024 recipient was Citysquare ($644K). Together the top 6 received $1.6M.
Grant Size Distribution
18 grants across all recorded years
The most common grant size was in the $500K–1M range: 6 grants of 18 (33%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of 2024 grant dollars across all 6 itemized grants.
Cities
How James and Elizabeth Sowell Foundation gives
- Giving grew 175% from 2021 to 2024. Method
- In 2024 it paid out well above its IRS minimum distribution (the 5% rule). Method
From the foundation's IRS Form 990-PF filings. Methodology.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2020 to 2024, annual grant giving ranged from $565K (2020) to $2.4M (2023). In 2024 it made 6 grants totaling $1.6M.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Citysquare Dallas, TX | Charitable | $643,744 |
| Eye Corps Inc Dallas, TX | Charitable | $475,000 |
| Texas Tech Foundation Lubbock, TX | Charitable | $377,320 |
| Masters Tournament Foundation Inc Augusta, GA | Charitable | $25,000 |
| West Texas Matador Club Inc Fort Worth, TX | Charitable | $25,000 |
| The Jason Ritchie Memorial Hockey Scholarship Foundation Inc Tampa, FL | Charitable | $10,000 |
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Financial History
Multi-year comparison from IRS filings
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Qualifying Distributions | Net Investment Income | Distributable Amount |
|---|---|---|---|---|---|---|---|---|
| 2024 | $886,217 | $572,293 | $1,563,564 | $1,556,064 | 6 | $1,556,064 | $572,286 | $97,308 |
| 2023 | $1,877,488 | $534,936 | $2,381,000 | $2,380,000 | 5 | $2,380,000 | $534,938 | $142,188 |
| 2022 | $3,773,552 | $69,596 | $1,919,353 | $1,910,020 | 5 | $1,910,020 | $67,501 | $280,934 |
| 2021 | $5,623,309 | $62,553 | $566,337 | $565,020 | 1 | $565,020 | $60,725 | $351,007 |
| 2020 | $6,127,093 | $86,435 | $570,778 | $565,020 | 1 | — | $84,777 | $318,450 |
Under IRS private-foundation payout rules, James and Elizabeth Sowell Foundation reported a distributable amount of $97K for 2024 — the minimum it must pay out in qualifying distributions.
Leadership & Key People
Officers and directors from IRS filings
James and Elizabeth Sowell Foundation is led by James E. Sowell, President & Director on every filing since 2020; none of the 5 officers listed in 2024 report compensation.
Officers on the 2024 filing
James E. Sowell
President & Director
On filings since 2020
1 hr/week
No compensation reported
Benjamin A. Lurie
Secretary, Treasurer & Director
On filings since 2020
1 hr/week
No compensation reported
Elizabeth F. Sowell
Vice President & Director
On filings since 2020
1 hr/week
No compensation reported
Larry James
Director
On filings since 2020
1 hr/week
No compensation reported
Zachary E. Sowell
Director
On filings since 2020
1 hr/week
No compensation reported
Data from IRS Form 990 filings, 2020–2024. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.
Frequently asked questions about James and Elizabeth Sowell Foundation
How much does James and Elizabeth Sowell Foundation give each year?
James and Elizabeth Sowell Foundation gave $1.6M across 6 grants in 2024, according to its 2024 IRS Form 990-PF. In 2023 it gave $2.4M across 5 grants.
What is James and Elizabeth Sowell Foundation's typical grant size?
James and Elizabeth Sowell Foundation's median grant in 2024 was $201,160, and its average grant was $259,344, across 6 grants on its 2024 IRS Form 990-PF.
Where does James and Elizabeth Sowell Foundation give grants?
James and Elizabeth Sowell Foundation gives mostly in Texas: 98% of the grant dollars itemized on its 2024 IRS Form 990-PF went to recipients there. The most frequent recipient cities were Dallas, TX (2 grants).
Does James and Elizabeth Sowell Foundation give general operating support?
Not in 2024: none of the 6 grants with a stated purpose on James and Elizabeth Sowell Foundation's 2024 IRS Form 990-PF were described as general or operating support. Recurring purposes include "Charitable" (6 grants).
Who are James and Elizabeth Sowell Foundation's largest grantees?
James and Elizabeth Sowell Foundation's largest 2024 grantees include Citysquare ($643,744), Eye Corps Inc ($475,000) and Texas Tech Foundation ($377,320), according to its 2024 IRS Form 990-PF. Together they received 96% of its itemized 2024 grant dollars.
How large is James and Elizabeth Sowell Foundation?
James and Elizabeth Sowell Foundation reported $886K in total assets on its 2024 IRS Form 990-PF. It paid out $1.6M in qualifying distributions that year, against a required minimum of $97K (roughly 5% of its investment assets).
What is James and Elizabeth Sowell Foundation's EIN?
James and Elizabeth Sowell Foundation's EIN (Employer Identification Number) is 75-2641436. IRS Form 990 filing data is available on this page for 2020–2024.
Data last updated September 2026. Sourced from IRS Form 990-PF filings.
Data update history
(1)
When this profile's IRS filing data changed on Grantable
- IRS filings on file for fiscal years 2020–2024
Live grants for the work James and Elizabeth Sowell Foundation funds
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