Lowe-Marshall Trust
Lowe-Marshall Trust is a private foundation, based in Chesterhill, OH. IRS filing data is available from 2021 through 2025. As of 2025, the organization holds $4.6M in total assets. In 2025, it awarded 3 grants totaling $600K. Net investment income was $245K.
Lowe-Marshall Trust at a glance
In short: Lowe-Marshall Trust gave $600K across 3 grants in 2025 (avg $200K), mostly in Ohio. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $600,000
- +5.3% vs 2024
- Grants made (2025)
- 3
- -25.0% vs 2024
- Average grant
- $200,000
- +40.4% vs 2024
- Median grant
- $250,000
- Total assets
- $4,576,564
- +5.5% vs 2024
- Primary geography
- Ohio (58% of itemized 2025 grant dollars)
- Latest 990 filing
- Form 990-PF, 2025 View filing
Data from IRS Form 990-PF, 2025; updated September 2026.
Who Lowe-Marshall Trust funds
How this funder distributes its grants
Top Recipients
Top 3 recipients in 2025
The largest 2025 recipient was Foundation for Appalachian Ohio ($320K). Together the top 3 received $600K.
Grant Size Distribution
19 grants across all recorded years
The most common grant size was in the $250–500K range: 9 grants of 19 (47%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of 2025 grant dollars across all 3 itemized grants.
Cities
How Lowe-Marshall Trust gives
- Giving held roughly steady from 2022 to 2025 (−14%). Method
- In 2025 it paid out 102% of 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 2021 to 2025, annual grant giving ranged from $570K (2024) to $700K (2022). In 2025 it made 3 grants totaling $600K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Foundation for Appalachian Ohio Nelsonville, OH | Pillars of Prosperity Morgan County Community Fund | $320,000 |
| The Nature Conservancy Arlington, VA | Ohio General Fund and Appalachian Fund | $250,000 |
| Rural Action Mcconnelsville, OH | General Purposes | $30,000 |
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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 |
|---|---|---|---|---|---|---|---|---|
| 2025 | $4,576,564 | $262,290 | $609,730 | $600,000 | 3 | $609,730 | $245,361 | $600,496 |
| 2024 | $4,339,965 | $253,116 | $586,859 | $570,000 | 4 | $586,859 | $258,671 | $597,128 |
| 2023 | $5,240,207 | $245,297 | $587,661 | $580,000 | 4 | $587,661 | $265,138 | $549,565 |
| 2022 | $5,459,741 | $304,078 | $708,612 | $700,000 | 4 | $708,612 | $292,412 | $589,404 |
| 2021 | $5,989,962 | $447,463 | $578,408 | $572,341 | 4 | $578,408 | $443,319 | $635,276 |
Under IRS private-foundation payout rules, Lowe-Marshall Trust reported a distributable amount of $600K for 2025 — the minimum it must pay out in qualifying distributions.
Leadership & Key People
Officers and directors from IRS filings
Lowe-Marshall Trust is led by David Lowe, Chairman on every filing since 2021; none of the 3 officers listed in 2025 report compensation.
Officers on the 2025 filing
David Lowe
Chairman
On filings since 2021
No compensation reported
Betty Lowe
Trustee
On filings since 2022
No compensation reported
Peter Lowe
Trustee
On filings since 2022
No compensation reported
Data from IRS Form 990 filings, 2021–2025. "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 Lowe-Marshall Trust
How much does Lowe-Marshall Trust give each year?
Lowe-Marshall Trust gave $600K across 3 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $570K across 4 grants.
What is Lowe-Marshall Trust's typical grant size?
Lowe-Marshall Trust's median grant in 2025 was $250,000, and its average grant was $200,000, across 3 grants on its 2025 IRS Form 990-PF.
Where does Lowe-Marshall Trust give grants?
Lowe-Marshall Trust gives mostly in Ohio: 58% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The next largest state was Virginia (42%).
Does Lowe-Marshall Trust give general operating support?
Yes: 67% of Lowe-Marshall Trust's 2025 grants with a stated purpose (2 of 3) were for general or operating support, per its 2025 IRS Form 990-PF.
How large is Lowe-Marshall Trust?
Lowe-Marshall Trust reported $4.6M in total assets on its 2025 IRS Form 990-PF. It paid out $610K in qualifying distributions that year, against a required minimum of $600K (roughly 5% of its investment assets).
What is Lowe-Marshall Trust's EIN?
Lowe-Marshall Trust's EIN (Employer Identification Number) is 31-6084154. IRS Form 990 filing data is available on this page for 2021–2025.
Data last updated September 2026. Sourced from IRS Form 990-PF filings.
Data update history
(4)
When this profile's IRS filing data changed on Grantable
- Updated Form 990-PF for fiscal year 2021 (received by the IRS May 9, 2023)
- Updated Form 990-PF for fiscal year 2022 (received by the IRS May 9, 2023)
- Added Form 990-PF for fiscal year 2025 (received by the IRS May 12, 2026)
- IRS filings on file for fiscal years 2021–2024
Other open foundation grants in Ohio
Ohio Open opportunities, soonest deadline first.
- CIDQ Emerging Interior Design Educator Scholarship Program NCIDQ Exam fees (exam-fee voucher; excludes application fees and study materials) · Due October 31, 2026
- CIDQ Scholarship ACCESS Program (SAP) NCIDQ Exam fees (exam-fee voucher; excludes application fees and study materials) · Due October 31, 2026
- Lorain County Rapid Response Fund (Community Foundation of Lorain County) Due November 1, 2026
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