Lowe-Marshall Trust

Private foundation · Grantmaker Chesterhill, OH EIN: 31-6084154

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.

Key facts about Lowe-Marshall Trust

In short: Lowe-Marshall Trust gave $600K across 3 grants in 2025 (avg $200K), mostly in Ohio. Source: 2025 IRS Form 990-PF.

EIN
31-6084154
Latest 990 filing
Form 990-PF, 2025
Annual giving (2025)
$600,000
Grants made (2025)
3
Average grant
$200,000
Median grant
$250,000
Total assets
$4,576,564
Primary geography
Ohio (58% of itemized 2025 grant dollars)

Data from IRS Form 990-PF, 2025; updated September 2026.

Financial Overview

From 2025 IRS Form 990-PF · View filing

Total Assets

$4.6M

+5.5% YoY

Annual Giving

$600K

+5.3% YoY

Grant Count

3

-25.0% YoY

Avg Grant Size

$200K

+40.4% YoY

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.

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.

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Geographic Focus

Where this funder awards grants

Grant Distribution by State

2states

Share of 2025 grant dollars across all 3 itemized grants.

States

Cities

NelsonvilleArlingtonMcconnelsvilleThe Plains

Giving Over Time

Total grant dollars and number of grants per year

$0$200K$400K$600K$800K4 grants2021 4 grants2022 4 grants2023 4 grants2024 3 grants2025

From 2021 to 2025, annual grant giving ranged from $570K (2024) to $700K (2022). In 2025 it made 3 grants totaling $600K.

Grant Insights

How this funder distributes its grants

Top Recipients

Top 3 recipients in 2025

Foundation for Appalachian Ohio: $320KFoundation for AppalachianOhio$320KThe Nature Conservancy: $250KThe Nature Conservancy$250KRural Action: $30KRural Action$30K

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

5<$50K4$50–100K1$100–250K9$250–500K$500K–1M$1–5M$5M+

The most common grant size was in the $250–500K range: 9 grants of 19 (47%).

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
Foundation for Appalachian Ohio Nelsonville, OHPillars of Prosperity Morgan County Community Fund$320,000
The Nature Conservancy Arlington, VAOhio General Fund and Appalachian Fund$250,000
Rural Action Mcconnelsville, OHGeneral Purposes$30,000

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$200K$400K$600K$800K2021 2022 2023 2024 2025
Metric202520242023
Total Assets$4,576,564$4,339,965$5,240,207
Revenue$262,290$253,116$245,297
Expenses$609,730$586,859$587,661
Qualifying Distributions$609,730$586,859$587,661
Net Investment Income$245,361$258,671$265,138
Distributable Amount$600,496$597,128$549,565

Data update history

When this profile's IRS filing data changed on Grantable

  1. Updated Form 990-PF for fiscal year 2021 (received by the IRS May 9, 2023)
  2. Updated Form 990-PF for fiscal year 2022 (received by the IRS May 9, 2023)
  3. Added Form 990-PF for fiscal year 2025 (received by the IRS May 12, 2026)
  4. IRS filings on file for fiscal years 2021–2024

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.

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