Irving And Ethel Palman Foundation

Bloomfld Hls, MI
Tax-exempt since April 1999
EIN: 38-3452975

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Type of Nonprofit

Designated as a 501(c)(3) 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.

Revenue

$307k (2024)

Expenses

$320k (2024)

Total Assets

$4.02M (2024)

Total Liabilities

$0 (2024)

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

Revenue

$307,017

Expenses

$320,243

Net Income

-$13,226

Net Assets

$4,019,817

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$10,026	3.3%
Dividends	$61,658	20.1%
Sales of Assets	$235,334	76.7%
Other Income	-$1

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$251,740	78.6%
Compensation of Officers*	$35,000	10.9%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$4,019,817
Total Liabilities	$0
Net Assets	$4,019,817

Compensation

Key Employees and Officers	Compensation	Other
Jonathan D Lowe (Trustee)	$15,000	$0
Beth Denenberg Lowe Md (President, Trustee)	$15,000	$0
Aaron H Lowe (Secretary, Trustee)	$5,000	$0

990-PF

Filed on Nov. 12, 2025

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

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Fiscal Year Ending Dec.
2023

Revenue

$284,677

Expenses

$282,435

Net Income

$2,242

Net Assets

$4,033,043

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$3,798	1.3%
Dividends	$51,915	18.2%
Sales of Assets	$228,964	80.4%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$226,209	80.1%
Compensation of Officers*	$44,988	15.9%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$4,033,043
Total Liabilities	$0
Net Assets	$4,033,043

Compensation

Key Employees and Officers	Compensation	Other
Jonathan D Lowe (President, Trustee)	$35,238	$0
Beth Denenberg Lowe Md (Trustee)	$8,250	$0
Aaron H Lowe (Secretary, Trustee)	$1,500	$0

990-PF

Filed on May 29, 2024

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

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XML

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Fiscal Year Ending Dec.
2022

Revenue

$160,620

Expenses

$271,367

Net Income

-$110,747

Net Assets

$4,030,801

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$3,562	2.2%
Dividends	$48,728	30.3%
Sales of Assets	$108,330	67.4%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$213,234	78.6%
Compensation of Officers*	$40,818	15.0%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$4,030,801
Total Liabilities	$0
Net Assets	$4,030,801

Compensation

Key Employees and Officers	Compensation	Other
Jonathan D Lowe (President, Trustee)	$32,318	$0
Beth Denenberg Lowe Md (Trustee)	$7,500	$0
Aaron H Lowe (Secretary, Trustee)	$1,000	$0

990-PF

Filed on May 15, 2023

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

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Fiscal Year Ending Dec.
2021

Revenue

$209,324

Expenses

$257,964

Net Income

-$48,640

Net Assets

$4,141,548

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$2,175	1.0%
Dividends	$42,399	20.3%
Sales of Assets	$164,750	78.7%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$198,922	77.1%
Compensation of Officers*	$39,117	15.2%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$4,141,548
Total Liabilities	$0
Net Assets	$4,141,548

Compensation

Key Employees and Officers	Compensation	Other
Jonathan D Lowe (President, Trustee)	$31,617	$0
Beth Denenberg Lowe Md (Trustee)	$7,500	$0
Aaron H Lowe (Secretary, Trustee)	$0	$0

990-PF

Filed on May 11, 2022

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

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XML

Fiscal Year Ending Dec.
2020

Revenue

$160,502

Expenses

$251,263

Net Income

-$90,761

Net Assets

$4,190,187

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$2,175	1.4%
Dividends	$34,263	21.3%
Sales of Assets	$124,064	77.3%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$200,763	79.9%
Compensation of Officers*	$38,743	15.4%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$4,190,188
Total Liabilities	$1
Net Assets	$4,190,187

Compensation

Key Employees and Officers	Compensation	Other
Jonathan D Lowe (President, Trustee)	$28,743	$0
Stanley Levy Md (Secretary, Trustee)	$5,000	$0
Beth Denenberg Lowe Md (Trustee)	$5,000	$0

990-PF

Filed on May 6, 2021

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

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Fiscal Year Ending Dec.
2019

Revenue

$176,728

Expenses

$226,896

Net Income

-$50,168

Net Assets

$4,280,948

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$2,175	1.2%
Dividends	$44,894	25.4%
Sales of Assets	$129,659	73.4%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$178,409	78.6%
Compensation of Officers*	$28,294	12.5%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$4,280,949
Total Liabilities	$1
Net Assets	$4,280,948

Compensation

Key Employees and Officers	Compensation	Other
Jonathan D Lowe (President, Trustee)	$21,094	$0
Stanley Levy Md (Secretary, Trustee)	$3,600	$0
Beth Denenberg Lowe Md (Trustee)	$3,600	$0

990-PF

Filed on May 18, 2020

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

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Fiscal Year Ending Dec.
2018

Revenue

$141,260

Expenses

$219,166

Net Income

-$77,906

Net Assets

$3,456,109

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$2,685	1.9%
Dividends	$46,364	32.8%
Sales of Assets	$91,709	64.9%
Other Income	$502	0.4%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$174,726	79.7%
Compensation of Officers*	$24,427	11.1%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,456,109
Total Liabilities	$0
Net Assets	$3,456,109

Compensation

Key Employees and Officers	Compensation	Other
Jonathan D Lowe (President, Trustee)	$18,427	$0
Stanley Levy Md (Secretary, Trustee)	$3,000	$0
Beth Denenberg Lowe Md (Trustee)	$3,000	$0

990-PF

Filed on May 10, 2019

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

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Fiscal Year Ending Dec.
2017

Revenue

$107,559

Expenses

$207,887

Net Income

-$100,328

Net Assets

$3,590,954

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$38,391	35.7%
Sales of Assets	$68,318	63.5%
Other Income	$850	0.8%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$166,679	80.2%
Compensation of Officers*	$24,927	12.0%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,591,465
Total Liabilities	$511
Net Assets	$3,590,954

Compensation

Key Employees and Officers	Compensation	Other
Jonathan D Lowe (President, Trustee)	$18,927	$0
Stanley Levy Md (Secretary, Trustee)	$3,000	$0
Beth Denenberg Lowe Md (Trustee)	$3,000	$0

990-PF

Filed on May 14, 2018

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

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Fiscal Year Ending Dec.
2016

Revenue

$4,122

Expenses

$175,081

Net Income

-$170,959

Net Assets

$3,258,193

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$44,570	> 100%
Sales of Assets	-$40,448
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$140,208	80.1%
Compensation of Officers*	$25,228	14.4%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,258,193
Total Liabilities	$0
Net Assets	$3,258,193

Compensation

Key Employees and Officers	Compensation	Other
Jonathan D Lowe (President, Trustee)	$19,228	$0
Stanley Levy Md (Secretary, Trustee)	$3,000	$0
Beth Denenberg Lowe Md (Trustee)	$3,000	$0

990-PF

Filed on May 15, 2017

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

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Fiscal Year Ending Dec.
2015

Revenue

$250,500

Expenses

$210,479

Net Income

$40,021

Net Assets

$3,033,491

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$78,437	31.3%
Sales of Assets	$172,063	68.7%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$185,541	88.2%
Compensation of Officers*	$23,546	11.2%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,033,491
Total Liabilities	$0
Net Assets	$3,033,491

Compensation

Key Employees and Officers	Compensation	Other
Jonathan D Lowe (President, Trustee)	$18,746	$0
Stanley Levy Md (Secretary, Trustee)	$3,000	$0
Beth Denenberg Lowe Md (Trustee)	$1,800	$0

990-PF

Filed on June 8, 2016

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

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Fiscal Year Ending Dec.
2014

Revenue

$272,478

Expenses

$183,634

Net Income

$88,844

Net Assets

$3,138,981

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$93,363	34.3%
Sales of Assets	$179,115	65.7%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$155,993	84.9%
Compensation of Officers*	$23,173	12.6%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,138,981
Total Liabilities	$0
Net Assets	$3,138,981

Compensation

Key Employees and Officers	Compensation	Other
Jonathan D Lowe (President, Trustee)	$18,373	$0
Stanley Levy Md (Secretary, Trustee)	$3,000	$0
Beth Denenberg Lowe Md (Trustee)	$1,800	$0

990-PF

Filed on May 15, 2015

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

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Fiscal Year Ending Dec.
2013

Revenue

$301,981

Expenses

$175,354

Net Income

$126,627

Net Assets

$3,155,186

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$73,889	24.5%
Sales of Assets	$227,905	75.5%
Other Income	$187	0.1%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$154,006	87.8%
Compensation of Officers*	$23,216	13.2%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$3,155,186
Total Liabilities	$0
Net Assets	$3,155,186

Compensation

Key Employees and Officers	Compensation	Other
Jonathan D Lowe (President, Trustee)	$19,216	$0
Stanley Levy (Secretary, Trustee)	$3,000	$0
Beth Lowe (Trustee)	$1,000	$0

990-PF

Filed on May 14, 2014

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

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Fiscal Year Ending Dec.
2012

Revenue

$153,049

Expenses

$171,083

Net Income

-$18,034

Net Assets

$2,949,179

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$76,656	50.1%
Sales of Assets	$76,393	49.9%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$144,963	84.7%
Compensation of Officers*	$21,519	12.6%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$2,949,179
Total Liabilities	$0
Net Assets	$2,949,179

990-PF

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

PDF

Fiscal Year Ending Dec.
2011

Revenue

$131,648

Expenses

$154,671

Net Income

-$23,023

Net Assets

$2,911,693

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$84,385	64.1%
Sales of Assets	$46,841	35.6%
Other Income	$422	0.3%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$117,607	76.0%
Compensation of Officers*	$21,726	14.0%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$2,911,694
Total Liabilities	$1
Net Assets	$2,911,693

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

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Updated March 23, 2026

Irving And Ethel Palman Foundation

Organization summary

Type of Nonprofit

Summary charts: organization finances over time

Revenue $307k (2024)

Expenses $320k (2024)

Total Assets $4.02M (2024)

Total Liabilities $0 (2024)

Tax Filings by Year

Fiscal Year Ending Dec. 2024

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2023

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2022

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2021

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2020

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2019

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2018

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2017

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2016

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2015

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2014

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2013

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

Revenue

$307k (2024)

Expenses

$320k (2024)

Total Assets

$4.02M (2024)

Total Liabilities

$0 (2024)

Fiscal Year Ending Dec.
2024

Fiscal Year Ending Dec.
2023

Fiscal Year Ending Dec.
2022

Fiscal Year Ending Dec.
2021

Fiscal Year Ending Dec.
2020

Fiscal Year Ending Dec.
2019

Fiscal Year Ending Dec.
2018

Fiscal Year Ending Dec.
2017

Fiscal Year Ending Dec.
2016

Fiscal Year Ending Dec.
2015

Fiscal Year Ending Dec.
2014

Fiscal Year Ending Dec.
2013

Fiscal Year Ending Dec.
2012

Fiscal Year Ending Dec.
2011

Fiscal Year Ending Dec.
2010

Fiscal Year Ending Dec.
2009

Fiscal Year Ending Dec.
2008

Fiscal Year Ending Dec.
2007

Fiscal Year Ending Dec.
2006

Fiscal Year Ending Dec.
2005

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2002

Fiscal Year Ending Dec.
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