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    <ReturnTs>2024-08-20T12:37:16-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>760308875</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>D Lynd &amp; Terri K McGowan Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% George K McGowan</InCareOfNm>
      <BusinessNameControlTxt>DLYN</BusinessNameControlTxt>
      <PhoneNum>7132403985</PhoneNum>
      <USAddress>
        <AddressLine1Txt>6318 Deerwood Rd</AddressLine1Txt>
        <CityNm>Houston</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>770571072</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GEORGE K MCGOWAN</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <PhoneNum>3025636467</PhoneNum>
      <SignatureDt>2024-08-20</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
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        <InterestOnSavNetInvstIncmAmt>152</InterestOnSavNetInvstIncmAmt>
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        <CorporateBondsBOYAmt>45460</CorporateBondsBOYAmt>
        <CorporateBondsEOYAmt referenceDocumentId="InvestmentsCorpBondsSched-76-1">45460</CorporateBondsEOYAmt>
        <CorporateBondsEOYFMVAmt>52402</CorporateBondsEOYFMVAmt>
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        <LandEOYAmt>0</LandEOYAmt>
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        <TotalAssetsEOYFMVAmt>835205</TotalAssetsEOYFMVAmt>
        <LoansFromOfficersEOYAmt>0</LoansFromOfficersEOYAmt>
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        <TotalLiabilitiesNetAstBOYAmt>910775</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>863991</TotalLiabilitiesNetAstEOYAmt>
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        <TotNetAstOrFundBalancesBOYAmt>910775</TotNetAstOrFundBalancesBOYAmt>
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        <OtherIncreasesAmt>0</OtherIncreasesAmt>
        <SubtotalAmt>863991</SubtotalAmt>
        <OtherDecreasesAmt>0</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>863991</TotNetAstOrFundBalancesEOYAmt>
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        <NetShortTermCapitalGainLossAmt>-54745</NetShortTermCapitalGainLossAmt>
      </CapGainsLossTxInvstIncmDetail>
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        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <SubtotalAmt>447</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>447</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>3213</EstimatedPlusOvpmtIncmTxAmt>
        <ExemptFrgnOrgTaxWthldAtSrceAmt>0</ExemptFrgnOrgTaxWthldAtSrceAmt>
        <TotalPaymentsAndCreditsAmt>3213</TotalPaymentsAndCreditsAmt>
        <OverpaymentAmt>2766</OverpaymentAmt>
        <AppliedToESTaxAmt>2766</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
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        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
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        <Form990TFiledInd>false</Form990TFiledInd>
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        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
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        <OrgReportOrRegisterStateCd>TX</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
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        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>Sheila D McCarn</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>7132403985</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>6318 Deerwood Rd</AddressLine1Txt>
          <CityNm>Houston</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>770571072</ZIPCd>
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        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
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        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
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        <UndistrIncmSect4942a2NotAppInd>false</UndistrIncmSect4942a2NotAppInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <ExcessBusinessHoldingsInd>false</ExcessBusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <TransactionsFailToQlfyAsExcInd>false</TransactionsFailToQlfyAsExcInd>
        <MaintainedExpenditureRspnsInd>false</MaintainedExpenditureRspnsInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
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        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <ProceedsOrNetIncomeInd>false</ProceedsOrNetIncomeInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>GEORGE K MCGOWAN</PersonNm>
          <USAddress>
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            <CityNm>Houston</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>770564118</ZIPCd>
          </USAddress>
          <TitleTxt>President</TitleTxt>
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          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>SHEILA D MCCARN</PersonNm>
          <USAddress>
            <AddressLine1Txt>6318 Deerwood Rd</AddressLine1Txt>
            <CityNm>Houston</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>77057</ZIPCd>
          </USAddress>
          <TitleTxt>Treasurer</TitleTxt>
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          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>EVANS L MCGOWAN</PersonNm>
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            <AddressLine1Txt>5555 Del Monte Drive Ste Unit 1007</AddressLine1Txt>
            <CityNm>Houston</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>770564118</ZIPCd>
          </USAddress>
          <TitleTxt>Vice President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.300</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MARY R MCGOWAN</PersonNm>
          <USAddress>
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            <CityNm>Greenville</CityNm>
            <StateAbbreviationCd>SC</StateAbbreviationCd>
            <ZIPCd>29609</ZIPCd>
          </USAddress>
          <TitleTxt>Secretary</TitleTxt>
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          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>LEA L MCGOWAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>112 Lincoln Ave Ste 313</AddressLine1Txt>
            <CityNm>Bronx</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10464</ZIPCd>
          </USAddress>
          <TitleTxt>Member</TitleTxt>
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          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
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        <AllOtherProgramRltdInvstTotAmt>0</AllOtherProgramRltdInvstTotAmt>
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        <SetAsideCashDistriTestAmt>0</SetAsideCashDistriTestAmt>
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        <PublicSupportType>
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        <GrossInvestmentIncomeGrp>
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        </GrossInvestmentIncomeGrp>
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      <SupplementaryInformationGrp>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>SHEILA MCCARN</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>6318 Deerwood Road</AddressLine1Txt>
            <CityNm>Houston</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>770571072</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>7132403985</RecipientPhoneNum>
          <RecipientEmailAddressTxt>mcgowan.ifs@gmail.com</RecipientEmailAddressTxt>
          <FormAndInfoAndMaterialsTxt>see attached guidelines</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>Initial application December 31 Grant renewal May 31</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>see attached guidelines</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>TEXAS AM UNIVERSITY FBO KATE DELGAD</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO Box 30016</AddressLine1Txt>
            <CityNm>College Station</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>77842</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Tuition fees</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>ST JOHNS RIVER STATE COLLEGE FBO CA</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>2990 College Drive</AddressLine1Txt>
            <CityNm>Saint Augustine</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>32084</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Tuition Fees</GrantOrContributionPurposeTxt>
          <Amt>1089</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>UNIVERSITY OF TEXAS AT AUSTIN FBO S</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>110 Inner Campus Drive</AddressLine1Txt>
            <CityNm>Austin</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>78712</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Tuition Fees</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
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