Form 990-PF 2009

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Form 990-PF 2009 'ti OMB No 1545 0052 Form 990-PF Return of Private Foundation or Section 4947(ax1) Nonexempt Charitable Trust Treated as a Private Foundation 2009 Department of the Treasury Internal Revenue Service Note. The foundation may be able to use a copy of this return to satisfy state reporting r Fnr e.alendar vear 2009 . or tax year beainnina Fah 1 . 2009 . and ending Ta n 31 2010 G Check all that apply Initial return F1 Initial Return of a former public charity Final return H Amended return Address change Name change Use the Name of foundation A Employer identification number IRS label Lowe's Charitable and Educational Foundation 56-6061689 Otherwise , Number and street (or P 0 box number if mail is not delivered to street address) Room/suite B Telephone number (see the instructions) print ortype 1000 Lowe ' s Blvd. NB3TA (704) 7 58-2009 See Specific City or town State ZIP code C If exemption application is pending, check here Instructions Mooresville NC 28117 D 1 Foreign organizations , check here H Check type of organization X Section 501 (c)(3) exempt private foundation 2 Foreign organizations meeting the 85 % test, check q Section 4947(a)(1) nonexempt charitable trust Other taxable private foundation here and attach computation E If private foundation status was terminated Fair market value of all assets at end of method year J Accounting X Cash Accrual under section 507(b)(1)(A), check here (from Part 11, column (c), line 16) y 11 Other (s pecify) _ _ _ _ _ _ _ _ _ _ _ F If the foundation is in a 60-month termination $ 17,861,367. (Part column (d) must be on cash basis) under section 507(b)(1)(B), check here X Analysis of Revenue Part'ly' and (a) Revenue and (b) Net investment (c) Adjusted net (d) Disbursements Expenses (The total of amounts in expenses per boo ks income income for charitab l e columns (b) , (c), and (d) may not neces- purposes sanly equal the amounts in column (a) (cash basis only) (see the instructions)) 1 Contributions, gifts, grants , etc, received (alt sch) 17 3 2 4 3 9 8 . 2 Ck if the foundn is not req to atl Sch B ;°i-' "< • j;x u^^ us;"=n^'.t''-r ,,,.• , ' ;?^;^,"-'e't „"r,, ;a^` °''" 3 Interest on savings and temporary cash investments 30 , 828 . 30 828 30,828 4 Dividends and interest from securities 5a Gross rents ;^^.µ^"' r^•,:= b Net rental income a = "• " •{ "` - or (loss) _r ^'^x•. „^ ^ ' ' ^, R 6a Net gain i(loss) from sale of assets not on line 10 itsV, xt ^ =_4+ ^' E b Gross sales price for all -- `` ,,fig •, r ,• ^ a t.$,^ v assets on line 6a AM, , E 7 Capital gain net income (from Part IV, line 2) N 8 Net short -term capital gain h 'Al U ncome modiflcatlons 5`q' 157,600. E 1r ,^ t :. o . Oa rosssale3'es ^ ;r^^ .°^ g F.•, returns and i ,• -• ._ . s^ w : ^. n%2P _ s . ' iN•x'Y allowanc _ r M <r, ^' .. N ^,' F - F Less Cost of' d s u x. a max, ' <Tb' -.. (J .^, ,: :« p goods sold r^-- '`.^ut ^ . `.rskt r a ;:^:' •n .• • r <V i Grojsn roflt/(loss) (att sch) ^ /(1) /11 Other Income (attac^^ schedule) / l.J ry 'A M 12_LTotal: Addihnes-1-thr0ughtl1 17 355 226. 30 , 828. 188,428. Ja :; 13 Compensation of officers! directors trustees, etc rx/ 1 14 Other employee salaries and.wages 15 Pension plans, employee benefits A 16a Legal fees (attach schedule) M b Accounting fees (attach sch) NI c Other prof fees (attach sch) P S 17 Interest E T 18 Taxes (attach schedule )(see instr ) A 19 Depreciation (attach AT T sch) and depletion N y 20 Occupancy G c 21 Travel, conferences, and meetings A E 22 Printing and publications p 23 Other expenses (attach schedule) D See Line 23 Stmt 203 196. 203 , 196. 24 Total operating and administrative expenses . Add lines 13 through 23 203 , 196. 203,196. 25 Contributions, gifts, grants paid 19 , 6-73 , 793. 19, 673 793. 26 Total expenses and disbursements. O Add lines 24 and 25 19 876, 989. 19 , 876 , 989. 27 Subtract line 26 from line 12: a Excess of revenue over expenses ; and disbursements -2 521 763. =y`6 , , . b Net investment income (if negative, enter -0-) 3 0 8 2 8 . '' ^x # . , C Adj usted net income (if negative , enter -0-) s 188 , 428 . k" BAA For Privacy Act and Paperwork Reduction Act Notice , see the instructions . TEEA0301 02/02/10 3corm 99o-1'11- (zuuy) 11 5' Form 990-PF (2009) Lowe' s Charitable and Educational F cation 56-6061689 Page2 Attached schedules and amounts in the description :ginning of year End of year Part II Balance Sheets column should be for end of year amounts only (See instructions ) (a) Book Value (b) Book Value (c) Fair Market Value 1 Cash - non-interest-bearing 0. 0. 2 Savings and temporary cash investments 20 161 306. 17 861 368. 17 861 367. 3 Accounts receivable III, ----------- Less. allowance for doubtful accounts 10 ----------- 4 Pledges receivable 110 ----------- Less allowance for doubtful accounts ----------- 5 Grants receivable 6 Receivables due from officers, directors, trustees, and other disqualified persons (attach schedule) (see the instructions) 7 Other notes and loans receivable (attach sch) S Less allowance for doubtful accounts w ----------- S 8 Inventories for sale or use TE 9 Prepaid expenses and deferred charges S 10 a Investments - U S and state government obligations (attach schedule) b Investments - corporate stock (attach schedule) c Investments - corporate bonds (attach schedule) 11 Investments - land, buildings, and equipment basis 10 ----------- Less accumulated depreciation (attach schedule) ----------- 12 Investments - mortgage loans 13 Investments - other (attach schedule) 14 Land, buildings, and equipment basis ----------- Less accumulated depreciation (attach schedule) 15 Other assets (describe ----- -- --------- 16 Total assets (to be completed-byall-f-ilers - see instructions Also, see page 1, item 20,161,306.1 17,861,368. 17,861,367. L 17 Accounts payable and accrued expenses AI 18 Grants payable B 19 Deferred revenue L 20 Loans from officers, directors, trustees, & other disqualified persons I 21 Mortgages and other notes payable (attach schedule) 22 Other liabilities (describe", _ _ _ _ _ _ _ _ _ _ _ _ _ _ ) E S 23 Total liabilities (add lines 17 through 22) Foundations that follow SFAS 117, check here and complete lines 24 through 26 and lines 30 and 31. N F 24 Unrestricted E U T N 25 Temporarily restricted D 26 Permanently restricted S B Foundations that do not follow SFAS 117, check here IX S A and complete lines 27 through 31. TE A 27 Capital stock, trust principal, or current funds S N 28 Paid-in or capital surplus, or land, building, and equipment fund O E 29 Retained earnings, accumulated income, endowment, or other funds 20 , 161 , 306. 17 R S 30 Total net assets or fund balances (see the instructions) 20 161 306. 17 31 Total liabilities and net assetsifund balances (see the instructions) 20.161.306. 17 Part III Analysis of Changes in Net Assets or Fund Balances 1 Total net assets or fund balances at beginning of year - Part II, column (a), line 30 (must agree with end-of-year figure reported on prior year's return) 1 20 , 161 , 306. 2 Enter amount from Part I, line 27a 2 -2 , 521 , 763. 3 Other increases not included in line 2 (itemize) See Other Increases Stmt 3 221 , 825. ► ---------------------------- -- 4 Add lines 1, 2, and 3 4 17 , 861 , 368. 5 Decreases not included in line 2 (itemize) 5 ---------------------------- -- 6 Total net assets or fund balances at end of year (line 4 minus line 5 - Part II, column (b) , line 30 6 17 , 861 , 368. BAA TE€. o3o2 o7ro61o9 Form 990-PF (2009) Form 990-PF 2009 Lowe' s Charitable and Educational Foundation 56-6061689 Page 3 Part IV Capital Gains and Losses for Tax on Investment Income (a) List and describe the kind(s) of property sold (e g , real estate, (b) How acquired (C) Date acquired (d) Dasold 2-story brick warehouse; or common stock, 200 shares MLC Company) P - Purchase (month, day, year) (month, day, year) D - Donation 1a b c d e (e) Gross sales price (f) Depreciation allowed (g) Cost or other basis (h) Gain or (loss) (or allowable) plus expense of sale (e) plus (f) minus (g) a b c d e Com plete only for assets showing gain in column and owned by the foundation on 12/31/69 (I) Gains (Column (h) (i) Fair Market Value Q) Adjusted basis (k) Excess of column (t) gain minus column (k), but not less as of 12/31/69 as of 12/31/69 over column 0), if any than -0-) or Losses (from column (h)) a b C d e 2 Capital gain net income or (net capital loss). If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7 2 3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6): If gain, also enter in Part I, line 8, column (c) (see the instructions) If (loss), enter -0- in Part I, line 8 3 PartV I Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income (For optional use by domestic private foundations subject to the section 4940(a) tax on net investment Income.) If section 4940(d)(2) applies, leave this part blank Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period ? 11 Yes X] No If 'Yes,' the foundation does not qualify under section 4940 (e) Do not complete this part 1 Enter the appropriate amount in each column for each year, see the instructions before makinq any entries (a) (b) (c) (d) Base period years Adjusted qualifying distributions Net value of Distribution ratio Calendar year (or tax year noncharitable-use assets (column (b) divided by column (c)) beginning in) 2008 15 317 913.
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