Nonprofit · EIN 75-2641436
JAMES AND ELIZABETH SOWELL FOUNDATION
Tax-exempt · DALLAS, TX 75201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-PF | $572,293 | $1,563,564 | -$991,271 | $886,217 | $0 | $886,217 |
| December 31, 2023 | 990-PF | $534,936 | $2,381,000 | -$1,846,064 | $1,877,488 | $0 | $1,877,488 |
Financial details: 990-PF for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $7
- Dividends
- $29,154
- Net gain from sales of assets
- $543,132
Expenses
- Grants and similar amounts paid
- $1,556,064
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $1,556,064
- Excise tax on investment income
- $7,955
Balance sheet and other
- Total assets, start of year
- $1,877,488
- Total assets, end of year
- $886,217
- Total liabilities, end of year
- $0
- Net assets, end of year
- $886,217
- Fair market value of assets
- $1,568,050
- Qualifying distributions
- $1,556,064
- Net investment income
- $572,286
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES E SOWELL 1601 ELM STREET SUITE 3500, DALLAS, TX 75201 | PRESIDENT/DIRECTOR | 1 | $0 |
| ELIZABETH F SOWELL 1601 ELM STREET SUITE 3500, DALLAS, TX 75201 | VICE PRESIDENT/DIRECTOR | 1 | $0 |
| BENJAMIN A LURIE 1601 ELM STREET SUITE 3500, DALLAS, TX 75201 | SECRETARY/TREASURER/DIRECT | 1 | $0 |
| ZACHARY E SOWELL 1601 ELM STREET SUITE 3500, DALLAS, TX 75201 | DIRECTOR | 1 | $0 |
| LARRY JAMES 1601 ELM STREET SUITE 3500, DALLAS, TX 75201 | DIRECTOR | 1 | $0 |
990-PF for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES E SOWELL 1601 ELM STREET SUITE 3500, DALLAS, TX 75201 | PRESIDENT/DIRECTOR | 1 | $0 |
| ELIZABETH F SOWELL 1601 ELM STREET SUITE 3500, DALLAS, TX 75201 | VICE PRESIDENT/DIRECTOR | 1 | $0 |
| BENJAMIN A LURIE 1601 ELM STREET SUITE 3500, DALLAS, TX 75201 | SECRETARY/TREASURER/DIRECT | 1 | $0 |
| ZACHARY E SOWELL 1601 ELM STREET SUITE 3500, DALLAS, TX 75201 | DIRECTOR | 1 | $0 |
| LARRY JAMES 1601 ELM STREET SUITE 3500, DALLAS, TX 75201 | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1601 ELM ST STE 3500, DALLAS, TX 75201-4703
- Signed the 990-PF
- JAMES E SOWELL, PRESIDENT
- Phone
- (214) 871-3320
- Return prepared by
- SELF-PREPARED
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 75-2641436
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 1996
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T70I)
- Assets (IRS master file)
- $886,217
- Income (IRS master file)
- $1,342,071
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2024 | $572,293 | $1,563,564 | $886,217 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990-PF | December 2023 | $534,936 | $2,381,000 | $1,877,488 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 75-2641436).
Questions about JAMES AND ELIZABETH SOWELL FOUNDATION
- What is the EIN of JAMES AND ELIZABETH SOWELL FOUNDATION?
- The employer identification number (EIN) of JAMES AND ELIZABETH SOWELL FOUNDATION is 75-2641436.
- Is JAMES AND ELIZABETH SOWELL FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1996.
- Are donations to JAMES AND ELIZABETH SOWELL FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does JAMES AND ELIZABETH SOWELL FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of JAMES AND ELIZABETH SOWELL FOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did JAMES AND ELIZABETH SOWELL FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2024.
- Who are the officers and directors of JAMES AND ELIZABETH SOWELL FOUNDATION?
- The 990-PF for the year ended December 31, 2024 lists 5 people; 0 received compensation from the organization.
- How much revenue does JAMES AND ELIZABETH SOWELL FOUNDATION have?
- On its 990-PF for the year ended December 31, 2024 it reported revenue of $572,293, expenses of $1,563,564 and total assets of $886,217 at year end.
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