About Kowalian Foundation, LLC

Kowalian Foundation, LLC is a 501(c)(3) nonprofit organization based in Mesa, Arizona, dedicated to providing comprehensive life plan services for seniors. Led by Executive Director David Walter, a seasoned entrepreneur and healthcare advocate, the foundation operates with a commitment to enhancing the quality of life for elderly residents through a range of supportive living and community programs.

Our Services

The Kowalian Foundation operates a nonprofit Life Plan community designed to meet the diverse needs of older adults through the following care options:

Independent Living: Offering apartment units with access to nutritious dining, housekeeping services, and engaging social activities to promote an active and fulfilling lifestyle.
Assisted Living: Providing units equipped for residents who require daily assistance with personal care such as bathing and medication management.
Memory Care: A secure unit specializing in compassionate care for residents living with dementia and related conditions.
Skilled Nursing: A 64-bed facility delivering 24/7 medical and rehabilitative care, certified for Medicare and Medicaid services.
Community Programs: Inclusive programs open to the public including free health screenings, caregiver support workshops, and fitness classes promoting wellness and community engagement.

Charitable Focus

Kowalian Foundation is committed to accessibility and affordability in senior care:

20% of living units are reserved for seniors whose income is at or below 80% of the area median income (AMI).
The Resident Benevolence Fund assists residents who have exhausted their financial resources by subsidizing care fees.
In partnership with Abrazo Arizona Heart Hospital, Banner Hospital, Chandler Regional Medical Center and Mayo Clinic.
the foundation offers pro bono physician visits to enhance resident health care access.

Revenue Model

To sustain its mission without private gain, the foundation operates on a transparent revenue model that includes:

Entrance fees, with 40-70% refundable rebates.
Monthly service fees structured on a sliding scale according to resident income.
Philanthropic donations from generous supporters.

All revenue generated is reinvested into operations and charitable care to ensure the foundation continuously supports its residents and the broader community.

What Being a 501(c)(3) Nonprofit Means to Donors

As a 501(c)(3) nonprofit organization, the Kowalian Foundation is recognized by the IRS as tax-exempt because it operates exclusively for charitable purposes. For donors, this status means:

Tax Deductibility: Contributions to the foundation may be tax-deductible on federal income tax returns, allowing donors to reduce their taxable income.
Credibility and Trust: The foundation meets strict IRS requirements that ensure donations are used solely for its charitable mission, providing transparency and public accountability.
No Private Benefit: No part of the foundation’s net earnings benefits any private individual; all funds are dedicated to fulfilling its nonprofit mission.
Eligibility for Grants: The 501(c)(3) status enables the foundation to seek government and private grants, amplifying its impact in the community.

This status assures donors their generosity supports genuine charitable work helping seniors live with dignity and care.