Nonprofit · EIN 81-0860047
K PRESCOTT LOW AND SUSAN TUCKER LOW FOUNDATION
Tax-exempt (reinstated) · BOSTON, MA 02196
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $15,087 | $16,551 | -$1,464 | $1,213 | $0 | $1,213 |
| December 31, 2024 | 990-PF | $15,149 | $15,891 | -$742 | $2,682 | $0 | $2,682 |
| December 31, 2023 | 990-PF | $15,179 | $16,133 | -$954 | $3,428 | $0 | $3,428 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $15,000
- Interest
- $87
Expenses
- Grants and similar amounts paid
- $15,000
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $15,485
Balance sheet and other
- Total assets, start of year
- $2,682
- Total assets, end of year
- $1,213
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,213
- Fair market value of assets
- $1,213
- Qualifying distributions
- $15,485
- Net investment income
- $87
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| K Prescott Low Choate LLP Two Intl Place, Boston, MA 02110 | Trustee | 2 | $0 |
| Susan Tucker Low Choate LLP Two Intl Place, Boston, MA 02110 | Trustee (end 8/2025) | 2 | $0 |
990-PF for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| K Prescott Low Choate LLP Two Intl Place, Boston, MA 02110 | Trustee | 2 | $0 |
| Susan Tucker Low Choate LLP Two Intl Place, Boston, MA 02110 | Trustee | 2 | $0 |
990-PF for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| K Prescott Low Choate LLP Two Intl Place, Boston, MA 02110 | Trustee | 2 | $0 |
| Susan Tucker Low Choate LLP Two Intl Place, Boston, MA 02110 | Trustee | 2 | $0 |
Address and contacts
- Address (IRS master file)
- CHOATE HALL STEWART PO BOX 9610, BOSTON, MA 02196-0000
- In care of
- % CHOATE HALL & STEWART LLP
- Signed the 990-PF
- K Prescott Low, Trustee
- Phone
- (617) 248-4064
- Return prepared by
- Baker Newman & Noyes
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 | 990-PF 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
- 81-0860047
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $1,213
- Income (IRS master file)
- $15,087
Revocation and reinstatement
- Exemption revoked
- May 15, 2018
- Posted by the IRS
- August 13, 2018
- Reinstated
- Effective May 15, 2018
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $15,087 | $16,551 | $1,213 | IRS |
| 990-PF | December 2024 | $15,149 | $15,891 | $2,682 | IRS |
| 990-PF | December 2023 | $15,179 | $16,133 | $3,428 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | 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 81-0860047).
Questions about K PRESCOTT LOW AND SUSAN TUCKER LOW FOUNDATION
- What is the EIN of K PRESCOTT LOW AND SUSAN TUCKER LOW FOUNDATION?
- The employer identification number (EIN) of K PRESCOTT LOW AND SUSAN TUCKER LOW FOUNDATION is 81-0860047.
- Is K PRESCOTT LOW AND SUSAN TUCKER LOW FOUNDATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2018 and reinstated it effective May 15, 2018.
- Are donations to K PRESCOTT LOW AND SUSAN TUCKER LOW FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does K PRESCOTT LOW AND SUSAN TUCKER LOW FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of K PRESCOTT LOW AND SUSAN TUCKER LOW FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did K PRESCOTT LOW AND SUSAN TUCKER LOW FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of K PRESCOTT LOW AND SUSAN TUCKER LOW FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does K PRESCOTT LOW AND SUSAN TUCKER LOW FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $15,087, expenses of $16,551 and total assets of $1,213 at year end.
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