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Low Manchester Foundation

  • Sarasota, FL
  • Tax-exempt since March 2008
  • EIN: 26-1856794

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Philanthropy, Voluntarism and Grantmaking Foundations / Private Grantmaking Foundations (NTEE)

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$0 (2024)

Expenses
$0 (2024)

Total Assets
$0 (2024)

Total Liabilities
$0 (2024)

Years with missing data
Source: Form 990 tax filings from 2011 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2024

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$0
Expenses
$0
Net Income
$0
Net Assets
$0
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $0
Sales of Assets $0
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $0
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $0
Total Liabilities $0
Net Assets $0
Compensation
Key Employees and Officers Compensation Other
David Manchester (Officer) $0 $0
Lee Chin Manchester (Officer) $0 $0

Document Links

990-PF
Filed on Nov. 17, 2025

Primary tax return for a private foundation's activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$2,605
Expenses
$2,608
Net Income
-$3
Net Assets
$0
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $2,605
100%
Interest Revenue $0
Dividends $0
Sales of Assets $0
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $0
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $0
Total Liabilities $0
Net Assets $0
Compensation
Key Employees and Officers Compensation Other
David Manchester (Officer) $0 $0
Lee Chin Manchester (Officer) $0 $0

Document Links

990-PF
Filed on Nov. 17, 2025

Primary tax return for a private foundation's activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$154,439
Expenses
$273,487
Net Income
-$119,048
Net Assets
$282,607
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $1,694
1.1%
Interest Revenue $0
Dividends $5,531
3.6%
Sales of Assets $147,214
95.3%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $270,000
98.7%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $282,607
Total Liabilities $0
Net Assets $282,607
Compensation
Key Employees and Officers Compensation Other
David Manchester (Officer) $0 $0
Lee Chin Manchester (Officer) $0 $0

Document Links

990-PF
Filed on Feb. 15, 2023

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$13,629
Expenses
$5,595
Net Income
$8,034
Net Assets
$401,654
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $3,793
27.8%
Interest Revenue $0
Dividends $9,507
69.8%
Sales of Assets $329
2.4%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $0
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $401,655
Total Liabilities $1
Net Assets $401,654
Compensation
Key Employees and Officers Compensation Other
David Manchester (Officer) $0 $0
Lee Chin Manchester (Officer) $0 $0

Document Links

990-PF
Filed on Nov. 1, 2021

Primary tax return for a private foundation's activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$117,577
Expenses
$16,854
Net Income
$100,723
Net Assets
$393,620
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $103,473
88.0%
Interest Revenue $0
Dividends $11,677
9.9%
Sales of Assets $2,427
2.1%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $0
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $393,621
Total Liabilities $1
Net Assets $393,620
Compensation
Key Employees and Officers Compensation Other
David Manchester (Officer) $0 $0
Lee Chin Manchester (Officer) $0 $0

Document Links

990-PF
Filed on May 20, 2020

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$115,066
Expenses
$104,762
Net Income
$10,304
Net Assets
$292,898
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $81,495
70.8%
Interest Revenue $0
Dividends $7,098
6.2%
Sales of Assets $26,473
23.0%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $100,000
95.5%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $292,898
Total Liabilities $0
Net Assets $292,898
Compensation
Key Employees and Officers Compensation Other
David Manchester (Officer) $0 $0
Lee Chin Manchester (Officer) $0 $0

Document Links

990-PF
Filed on Nov. 13, 2019

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$89,321
Expenses
$42,454
Net Income
$46,867
Net Assets
$282,594
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $77,624
86.9%
Interest Revenue $0
Dividends $6,280
7.0%
Sales of Assets $5,417
6.1%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $40,000
94.2%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $282,594
Total Liabilities $0
Net Assets $282,594
Compensation
Key Employees and Officers Compensation Other
David Manchester (Officer) $0 $0
Lee Chin Manchester (Officer) $0 $0

Document Links

990-PF
Filed on Nov. 2, 2018

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$7,075
Expenses
$2,937
Net Income
$4,138
Net Assets
$235,727
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $1,879
26.6%
Interest Revenue $0
Dividends $5,581
78.9%
Sales of Assets -$438
Other Income $53
0.7%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $0
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $235,727
Total Liabilities $0
Net Assets $235,727
Compensation
Key Employees and Officers Compensation Other
David Manchester (Officer) $0 $0
Lee Chin Manchester (Officer) $0 $0

Document Links

990-PF
Filed on May 15, 2017

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$9,594
Expenses
$4,207
Net Income
$5,387
Net Assets
$231,589
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $3,085
32.2%
Interest Revenue $0
Dividends $5,149
53.7%
Sales of Assets $1,360
14.2%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $0
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $231,589
Total Liabilities $0
Net Assets $231,589

Document Links

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$39,239
Expenses
$32,418
Net Income
$6,821
Net Assets
$226,202
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $1,242
3.2%
Interest Revenue $0
Dividends $5,622
14.3%
Sales of Assets $32,375
82.5%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $30,000
92.5%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $226,202
Total Liabilities $0
Net Assets $226,202

Document Links

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$2,060
Expenses
$2,374
Net Income
-$314
Net Assets
$219,381
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $4,895
> 100%
Sales of Assets $0
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $0
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $219,381
Total Liabilities $0
Net Assets $219,381

Document Links

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$1,871
Expenses
$2,243
Net Income
-$372
Net Assets
$219,695
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $1,266
67.7%
Interest Revenue $0
Dividends $4,786
> 100%
Sales of Assets $0
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $0
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $219,695
Total Liabilities $0
Net Assets $219,695

Document Links

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$20,175
Expenses
$2,139
Net Income
$18,036
Net Assets
$223,067
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $2,576
12.8%
Interest Revenue $0
Dividends $6,402
31.7%
Sales of Assets $11,197
55.5%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $0
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $223,067
Total Liabilities $0
Net Assets $223,067

Document Links

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

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For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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Nonprofit Explorer

Browse millions of annual returns filed by tax-exempt organizations with ProPublica’s Nonprofit Explorer. See details like executive compensation, revenue, expenses and more. Search for an organization or a person, or search the full text of filings.

By Andrea Suozzo, Alec Glassford, Ash Ngu and Brandon Roberts.

Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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