Thomas Birdie and Bette Lowe Charitable Trust

Private foundation · Grantmaker Eagan, MN EIN: 84-4675310

Thomas Birdie and Bette Lowe Charitable Trust is a private foundation, based in Eagan, MN. IRS filing data is available from 2020 through 2025. As of 2025, the organization holds $497K in total assets. In 2025, it awarded 2 grants totaling $14K. Net investment income was $18K.

Thomas Birdie and Bette Lowe Charitable Trust at a glance

In short: Thomas Birdie and Bette Lowe Charitable Trust gave $14K across 2 grants in 2025 (avg $7K), mostly in Minnesota. Source: 2025 IRS Form 990-PF.

Annual giving (2025)
$14,000
-65.0% vs 2024
Grants made (2025)
2
+0.0% vs 2024
Average grant
$7,000
-65.0% vs 2024
Median grant
$7,000
Total assets
$496,546
+0.4% vs 2024
Primary geography
Minnesota (100% 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 Thomas Birdie and Bette Lowe Charitable Trust funds

How this funder distributes its grants

Top Recipients

Top 2 recipients in 2025

Neighbors Inc: $7KNeighbors Inc$7KSouth St Paul Educational Fdn: $7KSouth St Paul Educational Fdn$7K

The largest 2025 recipient was Neighbors Inc ($7K). Together the top 2 received $14K.

Grant Size Distribution

10 grants across all recorded years

10<$50K$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 10 grants of 10 (100%).

Geographic Focus

Where this funder awards grants

Grant Distribution by State

1state

Share of 2025 grant dollars across all 2 itemized grants.

States

Cities

South St Paul

How Thomas Birdie and Bette Lowe Charitable Trust gives

  • Giving fell 53% from 2022 to 2025. Method
  • In 2025 it paid out 62% of its IRS minimum distribution (the 5% rule). Foundations have until the end of the next year to meet it. 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$20K$40K$60K0 grants2020 2 grants2021 2 grants2022 2 grants2023 2 grants2024 2 grants2025

From 2021 to 2025, annual grant giving ranged from $14K (2025) to $52K (2023). In 2025 it made 2 grants totaling $14K.

Grants by year

Grant recipients and amounts by year

RecipientPurposeAmount
Neighbors Inc South St Paul, MNGeneral Operating$7,000
South St Paul Educational Fdn South St Paul, MNGeneral Operating$7,000
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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
2025$496,546$26,534$24,317$14,0002$16,345$18,465$26,278
2024$494,481$32,262$50,600$40,0002$42,351$24,551$25,865
2023$512,824$32,400$61,909$52,0002$54,331$24,005$25,162
2022$542,333$14,238$45,562$30,0002$35,824$7,067$26,683
2021$573,781$72,243$41,502$30,0002$32,497$59,795$29,981
2020$543,043$630,554$869———$2,436$29,328

Under IRS private-foundation payout rules, Thomas Birdie and Bette Lowe Charitable Trust reported a distributable amount of $26K for 2025 — the minimum it must pay out in qualifying distributions.

Leadership & Key People

Officers and directors from IRS filings

Thomas Birdie and Bette Lowe Charitable Trust's only listed officer is US Bank N A, Trustee on filings since 2020 (compensated).

Officers on the 2025 filing

  • US Bank N A

    Trustee

    On filings since 2020

    1 hr/week

    $772 (2020) → $8K (2025)

Former officers (1)
  • Former: US Bank NA (2024) — Trustee

Data from IRS Form 990 filings, 2020–2025. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.

Compensation Overview

From 2025 IRS filing

US Bank N a — Trustee: $8KUS Bank N aTrustee$8K

The highest reported compensation on the 2025 filing was $8K, to US Bank N a (Trustee).

Frequently asked questions about Thomas Birdie and Bette Lowe Charitable Trust

How much does Thomas Birdie and Bette Lowe Charitable Trust give each year?

Thomas Birdie and Bette Lowe Charitable Trust gave $14K across 2 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $40K across 2 grants.

How large is Thomas Birdie and Bette Lowe Charitable Trust?

Thomas Birdie and Bette Lowe Charitable Trust reported $497K in total assets on its 2025 IRS Form 990-PF. It paid out $16K in qualifying distributions that year, against a required minimum of $26K (roughly 5% of its investment assets). Falling short in one year is not a violation: foundations have until the end of the next year to meet the minimum.

Where does Thomas Birdie and Bette Lowe Charitable Trust operate?

Thomas Birdie and Bette Lowe Charitable Trust has awarded grants in Minnesota.

What is Thomas Birdie and Bette Lowe Charitable Trust's EIN?

Thomas Birdie and Bette Lowe Charitable Trust's EIN (Employer Identification Number) is 84-4675310. IRS Form 990 filing data is available on this page for 2020–2025.

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

Data update history

(6)

When this profile's IRS filing data changed on Grantable

  1. Updated Form 990-PF for fiscal year 2020 (received by the IRS May 13, 2021)
  2. Updated Form 990-PF for fiscal year 2021 (received by the IRS May 9, 2022)
  3. Updated Form 990-PF for fiscal year 2022 (received by the IRS May 8, 2023)
  4. Updated Form 990-PF for fiscal year 2023 (received by the IRS May 5, 2024)
  5. Updated Form 990-PF for fiscal year 2024 (received by the IRS May 8, 2025)
  6. Added Form 990-PF for fiscal year 2025 (received by the IRS May 7, 2026)

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

Figures come from Thomas Birdie and Bette Lowe Charitable Trust'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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