Laurie & Mac Lowson Foundation

Private foundation · Grantmaker Lahaina, HI EIN: 86-3929660

Laurie & Mac Lowson Foundation is a private foundation focused on Environment & Animals, based in Lahaina, HI. IRS filing data is available from 2021 through 2026.

Laurie & Mac Lowson Foundation at a glance

Expenses (2026)
$784
-33.2% vs 2025
Latest 990 filing
Form 990-PF, 2026 View filing

Data from IRS Form 990-PF, 2026; updated September 2026.

Who Laurie & Mac Lowson Foundation funds

How this funder distributes its grants

Grant Size Distribution

14 grants across all recorded years

14<$50K$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 14 grants of 14 (100%).

Geographic Focus

Where this funder awards grants

Grant Distribution by State

1state

States

Cities

LahainaHonoluluWailukuHaikuKahului

How Laurie & Mac Lowson Foundation gives

  • In 2023 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

$0$5K$10K$15K$20K3 grants2021 9 grants2022 5 grants2023 0 grants2024 0 grants2025 0 grants2026

From 2021 to 2023, annual grant giving ranged from $8K (2023) to $18K (2022). In 2023 it made 5 grants totaling $8K.

Grants by year

Grant recipients and amounts by year

RecipientPurposeAmount
Kahana Door of Faith Haiku, HIDonation$3,250
Maui Preparatory Academy Lahaina, HIDonation$2,170
Maui Health Foundation Wailuku, HIDonations$1,525
Grassroots Institute of Hawaii Honolulu, HIDonation$800
Salvation Army Lahaina, HIDonation$500
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Financial History

Multi-year comparison from IRS filings

Figures from IRS filings, by filing year
Filing yearTotal AssetsRevenueExpensesGrants paidGrantsQualifying DistributionsNet Investment IncomeDistributable Amount
2026——$784————$15
2025$1,830$1,324$1,174———$99$87
2024$633$500$2,218————$45
2023$2,351—$8,484$8,2455$8,245—$182
2022$10,835$15,000$19,765$17,5009$17,500—$688
2021$15,600$24,500$9,000$9,0003$9,000—$1,113

Under IRS private-foundation payout rules, Laurie & Mac Lowson Foundation reported a distributable amount of $15 for 2026 — the minimum it must pay out in qualifying distributions.

Leadership & Key People

Officers and directors from IRS filings

Laurie & Mac Lowson Foundation's 2026 filing lists 3 officers; none of the 3 officers listed in 2026 report compensation.

Officers on the 2026 filing

  • Annie Lowson Queirolo

    V & D

    On filings since 2021

    No compensation reported

  • Laurie S. Lowson

    P, S & D

    On filings since 2021

    No compensation reported

  • Lynn Kenui

    T & D

    On filings since 2021

    No compensation reported

Data from IRS Form 990 filings, 2021–2026. "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 Laurie & Mac Lowson Foundation

What is Laurie & Mac Lowson Foundation?

Laurie & Mac Lowson Foundation is a private foundation focused on Environment & Animals, based in Lahaina, HI.

Where does Laurie & Mac Lowson Foundation operate?

Laurie & Mac Lowson Foundation has awarded grants in Hawaii.

How much is Laurie & Mac Lowson Foundation required to give away each year?

Private foundations must generally distribute about 5% of their assets annually. For 2026, Laurie & Mac Lowson Foundation reported a distributable amount of $15 on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.

What is Laurie & Mac Lowson Foundation's EIN?

Laurie & Mac Lowson Foundation's EIN (Employer Identification Number) is 86-3929660. IRS Form 990 filing data is available on this page for 2021–2026.

Data last updated September 2026. Sourced from IRS Form 990-PF filings.

Data update history

(7)

When this profile's IRS filing data changed on Grantable

  1. Added Form 990-PF for fiscal year 2026 (received by the IRS August 3, 2026)
  2. Updated Form 990-PF for fiscal year 2021 (received by the IRS September 7, 2022)
  3. Updated Form 990-PF for fiscal year 2022 (received by the IRS February 15, 2024)
  4. Updated Form 990-PF for fiscal year 2023 (received by the IRS March 4, 2024)
  5. Updated Form 990-PF for fiscal year 2024 (received by the IRS March 12, 2025)
  6. Updated Form 990-PF for fiscal year 2025 (received by the IRS March 18, 2026)
  7. IRS filings on file for fiscal years 2021–2025

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Environment & Animals

Assets

$91K

Grants

14

Total Given

$69K

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The filing figures on this page are open data under CC BY 4.0. About GrantGraph Open

Figures come from Laurie & Mac Lowson Foundation's IRS filings (methodology). AI-written summaries, news items and logos are not covered by the open licence. Spot an error? Email hello@grantable.co.

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