Civic Intelligence

Percival Lowell Trust UW

990 • Fiscal year 2021 • EIN 04-2007327

Jan 01, 2021 to Dec 31, 2021 • Filed on Jun 14, 2022

Organization ProfileN/A
1400 W Mars Hill RoadFlagstaff, AZ 86001

(928) 774-3358

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

15th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • $25M-$50M nonprofits • Source year 2021

Liabilities / Revenue

15th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • $25M-$50M nonprofits • Source year 2021

Net Margin

99th percentile

99%

Higher net margin than 99% of similar nonprofits.

2021 filings • $25M-$50M nonprofits • Source year 2021

Top Officer Pay

41st percentile

$166,547

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2021 filings • $25M-$50M nonprofits • Source year 2021

Asset Growth

78th percentile

22%

Faster asset growth than 78% of similar nonprofits.

2021 filings • $25M-$50M nonprofits • Annualized from 2020 to 2021

Revenue Growth

98th percentile

921%

Faster revenue growth than 98% of similar nonprofits.

2021 filings • $25M-$50M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets15th percentile

Assets

Up

$33,671,520

Up $6,088,610 (+22%) from 2020

Net Assets

Up

$33,671,520

Up $6,088,610 (+22%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue And Expenses
Liabilities / Revenue15th percentileNet Margin99th percentile

Revenue

Up

$5,617,015

Up $5,067,040 (+921%) from 2020

Expenses

Down

$72,074

Down $2,274 (-3.1%) from 2020

Net Income

Up

$5,544,941

Up $5,069,314 (+1066%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth78th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$60M$40M$20M$0Assets 2010: $31,388,745Liabilities 2010: $12,777Net Assets 2010: $31,375,9682010Assets 2011: $28,785,656Liabilities 2011: $1,367Net Assets 2011: $28,784,2892011Assets 2012: $31,138,791Liabilities 2012: $33,600Net Assets 2012: $31,105,1912012Assets 2013: $35,132,486Liabilities 2013: $0Net Assets 2013: $35,132,4862013Assets 2014: $35,952,021Liabilities 2014: $0Net Assets 2014: $35,952,0212014Assets 2015: $35,146,571Liabilities 2015: $98,375Net Assets 2015: $35,048,1962015Assets 2016: $36,332,325Liabilities 2016: $2,323Net Assets 2016: $36,330,0022016Assets 2017: $28,452,867Liabilities 2017: $3,514Net Assets 2017: $28,449,3532017Assets 2018: $21,493,670Liabilities 2018: $3,514Net Assets 2018: $21,490,1562018Assets 2019: $25,084,617Liabilities 2019: $0Net Assets 2019: $25,084,6172019Assets 2020: $27,582,910Liabilities 2020: $0Net Assets 2020: $27,582,9102020Assets 2021: $33,671,520Liabilities 2021: $0Net Assets 2021: $33,671,5202021Assets 2022: $32,234,175Liabilities 2022: $1,515,424Net Assets 2022: $30,718,7512022Assets 2023: $37,590,223Liabilities 2023: $4,228,410Net Assets 2023: $33,361,8132023Assets 2024: $41,767,382Liabilities 2024: $6,864,431Net Assets 2024: $34,902,9512024

Highlighted filing

2021

Assets$33,671,520
Liabilities$0
Net Assets$33,671,520
Open 2021 Filing

Operations Trend

Revenue Growth98th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$20M$10M$0-$10MExpenses 2010: $581,0162010Expenses 2011: $593,6812011Expenses 2012: $798,2842012Revenue 2013: $2,473,499Expenses 2013: $877,721Net Income 2013: $1,595,7782013Revenue 2014: $3,639,059Expenses 2014: $982,254Net Income 2014: $2,656,8052014Revenue 2015: $2,153,933Expenses 2015: $203,200Net Income 2015: $1,950,7332015Revenue 2016: $1,813,507Expenses 2016: $809,630Net Income 2016: $1,003,8772016Revenue 2017: $2,643,755Expenses 2017: $11,786,475Net Income 2017: -$9,142,7202017Revenue 2018: $2,586,158Expenses 2018: $5,507,784Net Income 2018: -$2,921,6262018Revenue 2019: $2,439,361Expenses 2019: $80,102Net Income 2019: $2,359,2592019Revenue 2020: $549,975Expenses 2020: $74,348Net Income 2020: $475,6272020Revenue 2021: $5,617,015Expenses 2021: $72,074Net Income 2021: $5,544,9412021Revenue 2022: $963,326Expenses 2022: $93,730Net Income 2022: $869,5962022Revenue 2023: $766,352Expenses 2023: $449,999Net Income 2023: $316,3532023Revenue 2024: $2,773,064Expenses 2024: $812,414Net Income 2024: $1,960,6502024

Highlighted filing

2021

Revenue$5,617,015
Expenses$72,074
Net Income$5,544,941
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jun 14, 2022
Return Version
2021v4.2
Gross Receipts
$9,578,927
Mission and Program Overview

Mission

A trust established for the benefit of lowell observatory.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$14,415,785$18,146,808▲ $3,731,023
Pledges and Grants Receivable-$2,900,000-
Savings and Temporary Cash Investments$135,459$572,246▲ $436,787
Total Assets$27,582,910$33,671,520▲ $6,088,610
Other Assets Total$13,031,666$12,052,466▼ $979,200
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$27,582,910$30,771,520▲ $3,188,610
Net Assets Without Donor Restrictions-$2,900,000-
Total Net Assets Fund Balance$27,582,910$33,671,520▲ $6,088,610
Total Liabilities and Net Assets / Fund Balance$27,582,910$33,671,520▲ $6,088,610

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$12,052,466--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$27,582,910$3,500,000▲ $2,660,684-$33,671,520
2020$25,084,617-▲ $2,572,641-$27,582,910
2019$21,493,670$644,390▲ $3,026,659-$25,084,617
2018$28,452,867-▼ $1,462,158-$21,493,670
2017$36,332,325-▲ $3,905,826-$28,452,867
Compensation and Service Providers
Top Officer Pay41st percentile

Employees

NameTitleOtherTotal
Putnam W LowellTrustee$8,958$8,958

Board Members and Trustees

NameTitle
Labruzzo AnneChief Financial Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,500,000
Program Service Revenue
$0
Investment Income
$2,116,982
Other Revenue
$33
All Other Contributions
$3,500,000
Change in Net Assets
$5,544,941
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$72,074
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees-$67,874-$67,874
Fees for Services Accounting-$3,600-$3,600
Other Expenses-$600-$600
Total Functional Expenses$0$72,074$0$72,074
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

“The sole trustee is responsible for naming the successor trustee.”

Form 990, Part VI, Section A, Line 8A

“The sole trustee will record actions undertaken from time to time as needed.”

Form 990, Part VI, Section A, Line 8B

“There are no committees with authority to act on behalf of the sole trustee/governing body.”

Form 990, Part VI, Section B, Line 11B

“The form 990 draft will be first reviewed by the chief financial officer (cfo) for the observatory for accuracy. Once it has been deemed accurate by the cfo, it will be forwarded to the sole trustee and audit committee for their review and comments. After any questions and comments have been addressed, the 990 will be approved and a final copy will be signed by the sole trustee.”

Form 990, Part VI, Section C, Line 19

“The trust is governed by the will of percival lowell and exists exclusively for the benefit of lowell observatory. When requested, documents regarding the trust are provided by the lowell observatory business office. The 990 is also available on charity navigator and guidestar.”

Filing and Contact Details

Filer

Filer Name
Percival Lowell Trust Uw
EIN
04-2007327
Phone
9287743358
Address
1400 W MARS HILL ROAD, FLAGSTAFF, AZ 86001

Signing Officer

Name
W Lowell Putnam
Title
Trustee
Phone
9287743358
Signed
2022-06-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
W Lowell Putnam
Formed
1916
Legal Domicile
Az
Voting Board Members
1
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Beachfleischman Pllc
Address
1985 E RIVER ROAD SUITE 201, TUCSON, AZ 85718
Preparer
Monica a Vera CPA
Phone
5203214600
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“The endowment funds are used for support of lowell observatory and for reinvestment.”

PART X, LINE 2:

“The following disclosure is related to the combined financial statements of the lowell observatory, trust u/w of percival lowell, and the lowell observatory foundation: the observatory, the foundation, and the trust are exempt from income taxes under both internal revenue code (irc) section 501(c)(3) and arizona income tax laws. The observatory is classified as other than a private foundation under irc section 509(a)(1). The foundation and the trust are each classified as other than a private foundation under irc section 509(a)(3) as a supporting organization of the observatory. Income from certain activities not directly related to the organization's tax-exempt purpose, however, may be subject to taxation as unrelated business taxable income (ubti). From time to time, the organization may be subject to penalties and interest assessed by various taxing authorities, which are classified as general and administrative expenses if they occur.”

Schedule D, Part V, Line 1C, Column A

“Calculation of current year investment gains/(losses): net unrealized gains: 543,669 net realized gains: 1,860,266 interest income: 49 dividend income: 256,667 miscellaneous income: 33 net investment income: 2,660,684”

Raw XML AppendixShowing 400 of 420 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0A TRUST ESTABLISHED FOR THE BENEFIT OF LOWELL OBSERVATORY.
IRS990/AllOtherContributionsAmt03500000
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ANNE LABRUZZO
IRS990/BooksInCareOfDetail/PhoneNum09282333239
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01400 W MARS HILL ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0FLAGSTAFF
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AZ
IRS990/BooksInCareOfDetail/USAddress/ZIPCd086001
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt03500000
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt02116982
IRS990/CYOtherExpensesAmt072074
IRS990/CYOtherRevenueAmt033
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt05544941
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt072074
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt05617015
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0THE TRUST WAS ESTABLISHED FOR THE BENEFIT OF LOWELL OBSERVATORY TO PROVIDE FUNDING TO CONDUCT ASTRONOMICAL RESEARCH AND SPONSOR EDUCATIONAL PROGRAMS RELATED TO ASTRONOMY.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt027582910
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt030771520
IRS990/DonorRstrOrQuasiEndowmentsInd01
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt03600
IRS990/FeesForServicesAccountingGrp/TotalAmt03600
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt067874
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt067874
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt038.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt132.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt017578
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt18679
IRS990/Form990PartVIISectionAGrp/PersonNm0LABRUZZO ANNE
IRS990/Form990PartVIISectionAGrp/PersonNm1PUTNAM W LOWELL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0148969
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1279
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01916
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt01860266
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt01
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt05822178
IRS990/GrossReceiptsAmt09578927
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt0256716
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0256716
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt014415785
IRS990/InvestmentsPubTradedSecGrp/EOYAmt018146808
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0AZ
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt03961912
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd00
IRS990/MissionDesc0A TRUST ESTABLISHED FOR THE BENEFIT OF LOWELL OBSERVATORY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt027582910
IRS990/NetAssetsOrFundBalancesEOYAmt033671520
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt01860266
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt01860266
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0543669
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02900000
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt013031666
IRS990/OtherAssetsTotalGrp/EOYAmt012052466
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0LICENSES AND FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0600
IRS990/OtherExpensesGrp/TotalAmt0600
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt033
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt033
IRS990/OtherRevenueTotalAmt033
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt02900000
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0W LOWELL PUTNAM
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0549736
IRS990/PYOtherExpensesAmt074348
IRS990/PYOtherRevenueAmt0239
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0475627
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt074348
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0549975
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt05544941
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0135459
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0572246
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/MajorityDirTrstSupportedOrgInd01
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0860098918
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd07
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0LOWELL OBSERVATORY
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType2Ind0X
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.08610
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt072074
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt027582910
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt03500000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt033671520
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt02660684
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt074348
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt025084617
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt027582910
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02572641
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt080102
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt021493670
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0644390
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt025084617
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03026659
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt097039
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt028452867
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt021493670
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt05400000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-1462158
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt0135284
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt036332325
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt028452867
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt011650000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03905826
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt012052466
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0LOAN RECEIVABLE - LOWELL OBSERVATORY
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ENDOWMENT FUNDS ARE USED FOR SUPPORT OF LOWELL OBSERVATORY AND FOR REINVESTMENT.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE FOLLOWING DISCLOSURE IS RELATED TO THE COMBINED FINANCIAL STATEMENTS OF THE LOWELL OBSERVATORY, TRUST U/W OF PERCIVAL LOWELL, AND THE LOWELL OBSERVATORY FOUNDATION: THE OBSERVATORY, THE FOUNDATION, AND THE TRUST ARE EXEMPT FROM INCOME TAXES UNDER BOTH INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND ARIZONA INCOME TAX LAWS. THE OBSERVATORY IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION UNDER IRC SECTION 509(A)(1). THE FOUNDATION AND THE TRUST ARE EACH CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION UNDER IRC SECTION 509(A)(3) AS A SUPPORTING ORGANIZATION OF THE OBSERVATORY. INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE, HOWEVER, MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS TAXABLE INCOME (UBTI). FROM TIME TO TIME, THE ORGANIZATION MAY BE SUBJECT TO PENALTIES AND INTEREST ASSESSED BY VARIOUS TAXING AUTHORITIES, WHICH ARE CLASSIFIED AS GENERAL AND ADMINISTRATIVE EXPENSES IF THEY OCCUR.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2CALCULATION OF CURRENT YEAR INVESTMENT GAINS/(LOSSES): NET UNREALIZED GAINS: 543,669 NET REALIZED GAINS: 1,860,266 INTEREST INCOME: 49 DIVIDEND INCOME: 256,667 MISCELLANEOUS INCOME: 33 NET INVESTMENT INCOME: 2,660,684
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PART V, LINE 1C, COLUMN A
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.91390
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt012052466
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0148969
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt07825
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt09753
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0LABRUZZO ANNE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHIEF FINANCIAL OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0166547
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SOLE TRUSTEE IS RESPONSIBLE FOR NAMING THE SUCCESSOR TRUSTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SOLE TRUSTEE WILL RECORD ACTIONS UNDERTAKEN FROM TIME TO TIME AS NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE SOLE TRUSTEE/GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 DRAFT WILL BE FIRST REVIEWED BY THE CHIEF FINANCIAL OFFICER (CFO) FOR THE OBSERVATORY FOR ACCURACY. ONCE IT HAS BEEN DEEMED ACCURATE BY THE CFO, IT WILL BE FORWARDED TO THE SOLE TRUSTEE AND AUDIT COMMITTEE FOR THEIR REVIEW AND COMMENTS. AFTER ANY QUESTIONS AND COMMENTS HAVE BEEN ADDRESSED, THE 990 WILL BE APPROVED AND A FINAL COPY WILL BE SIGNED BY THE SOLE TRUSTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE TRUST IS GOVERNED BY THE WILL OF PERCIVAL LOWELL AND EXISTS EXCLUSIVELY FOR THE BENEFIT OF LOWELL OBSERVATORY. WHEN REQUESTED, DOCUMENTS REGARDING THE TRUST ARE PROVIDED BY THE LOWELL OBSERVATORY BUSINESS OFFICE. THE 990 IS ALSO AVAILABLE ON CHARITY NAVIGATOR AND GUIDESTAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0TRUST UW OF PERCIVAL LOWELL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LOWELL OBSERVATORY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1LOWELL OBSERVATORY FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0860098918
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1472052113
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0AZ
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1AZ
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ASTRONOMICAL RESEARCH AND EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1FOUNDATION F/B/O LOWELL OBSERVATORY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 12B, II
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01400 W MARS HILL ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11400 W MARS HILL ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0FLAGSTAFF
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1FLAGSTAFF
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0AZ
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1AZ
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd086001
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd186001
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd01
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt012052466
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0END OF YEAR BALANCE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0LOWELL OBSERVATORY
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0D
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt027582910
IRS990/TotalAssetsEOYAmt033671520
IRS990/TotalAssetsGrp/BOYAmt027582910
IRS990/TotalAssetsGrp/EOYAmt033671520
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt03500000
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt072074
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt072074
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt027582910
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt033671520
IRS990/TotalOtherCompensationAmt026257
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt02116982
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt033
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05617015
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt027582910
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt033671520
IRS990/TotReportableCompRltdOrgAmt0149248
IRS990/TransactionWithControlEntInd00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01400 W MARS HILL ROAD
IRS990/USAddress/CityNm0FLAGSTAFF
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd086001
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0W LOWELL PUTNAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum09287743358
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-06-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PERCIVAL LOWELL TRUST UW
ReturnHeader/Filer/BusinessNameControlTxt0PERC
ReturnHeader/Filer/EIN0042007327
ReturnHeader/Filer/PhoneNum09287743358

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$33,671,520
Liabilities
$0
Net assets
$33,671,520
Revenue
$5,617,015
Expenses
$72,074
Net income
$5,544,941
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$41.8$6.86$34.9$2.77$0.81$1.96
2023Detailed filing. Detailed filing data is available for this year.$37.6$4.23$33.4$0.77$0.45$0.32
2022Detailed filing. Detailed filing data is available for this year.$32.2$1.52$30.7$0.96$0.09$0.87
2021Detailed filing. Detailed filing data is available for this year.$33.7$0.00$33.7$5.62$0.07$5.54
2020Detailed filing. Detailed filing data is available for this year.$27.6$0.00$27.6$0.55$0.07$0.48
2019Detailed filing. Detailed filing data is available for this year.$25.1$0.00$25.1$2.44$0.08$2.36
2018Detailed filing. Detailed filing data is available for this year.$21.5$0.00$21.5$2.59$5.51$2.92
2017Detailed filing. Detailed filing data is available for this year.$28.5$0.00$28.4$2.64$11.8$9.14
2016Detailed filing. Detailed filing data is available for this year.$36.3$0.00$36.3$1.81$0.81$1.00
2015Detailed filing. Detailed filing data is available for this year.$35.1$0.10$35.0$2.15$0.20$1.95
2014Detailed filing. Detailed filing data is available for this year.$36.0$0.00$36.0$3.64$0.98$2.66
2013Detailed filing. Detailed filing data is available for this year.$35.1$0.00$35.1$2.47$0.88$1.60
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.1$0.03$31.1$0.80
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.8$0.00$28.8$0.59
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.4$0.01$31.4$0.58