Civic Intelligence

The Lowell Festival Foundation

EIN 04-2578293 • 501(c)3 • Lowell, MA

Pub. 78 Eligible

Profile

The organizations primary purpose is to encourage charitable, civic and educational activities by business and individuals in the city of lowell, massachusetts through entertainment and festival activities.

PO Box 217Lowell, MA 01852

www.lowellsummermusic.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

75th percentile

0.31x

Higher debt load relative to assets than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.15x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

33rd percentile

-2.2%

Higher net margin than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

26th percentile

-4.1%

Faster asset growth than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

23rd percentile

-9.9%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets75th percentile

Assets

Down

$768,097

Down $33,028 (-4.1%) from 2024

Liabilities

Up

$240,673

Up $2,495 (+1.0%) from 2024

Net Assets

Down

$527,424

Down $35,523 (-6.3%) from 2024

Operations
Liabilities / Revenue61st percentileNet Margin33rd percentile

Revenue

Down

$1,642,760

Down $181,412 (-9.9%) from 2024

Expenses

Down

$1,678,284

Down $271,098 (-14%) from 2024

Net Income

Up

-$35,524

Up $89,686 (+72%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth26th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $580,609Liabilities 2011: $269,506Net Assets 2011: $311,1032011Assets 2012: $441,928Liabilities 2012: $219,715Net Assets 2012: $222,2132012Assets 2013: $486,281Liabilities 2013: $343,966Net Assets 2013: $142,3152013Assets 2014: $382,790Liabilities 2014: $197,886Net Assets 2014: $184,9042014Assets 2015: $553,175Liabilities 2015: $302,115Net Assets 2015: $251,0602015Assets 2016: $873,458Liabilities 2016: $438,340Net Assets 2016: $435,1182016Assets 2017: $845,065Liabilities 2017: $409,896Net Assets 2017: $435,1692017Assets 2018: $810,097Liabilities 2018: $367,057Net Assets 2018: $443,0402018Assets 2019: $646,418Liabilities 2019: $325,531Net Assets 2019: $320,8872019Assets 2020: $326,448Liabilities 2020: $98,230Net Assets 2020: $228,2182020Assets 2021: $327,770Liabilities 2021: $182,403Net Assets 2021: $145,3672021Assets 2022: $1,069,688Liabilities 2022: $429,052Net Assets 2022: $640,6362022Assets 2023: $1,164,927Liabilities 2023: $547,670Net Assets 2023: $617,2572023Assets 2024: $801,125Liabilities 2024: $238,178Net Assets 2024: $562,9472024Assets 2025: $768,097Liabilities 2025: $240,673Net Assets 2025: $527,4242025

Highlighted filing

2025

Assets$768,097
Liabilities$240,673
Net Assets$527,424
Open 2025 Filing

Operations Trend

Revenue Growth23rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,324,7262011Expenses 2012: $1,465,1662012Revenue 2013: $1,227,570Expenses 2013: $1,307,468Net Income 2013: -$79,8982013Revenue 2014: $1,357,572Expenses 2014: $1,314,983Net Income 2014: $42,5892014Revenue 2015: $1,572,183Expenses 2015: $1,506,037Net Income 2015: $66,1462015Revenue 2016: $1,864,503Expenses 2016: $1,680,445Net Income 2016: $184,0582016Revenue 2017: $1,793,400Expenses 2017: $1,793,349Net Income 2017: $512017Revenue 2018: $2,022,987Expenses 2018: $2,015,116Net Income 2018: $7,8712018Revenue 2019: $1,745,147Expenses 2019: $1,867,300Net Income 2019: -$122,1532019Revenue 2020: $1,438,881Expenses 2020: $1,531,550Net Income 2020: -$92,6692020Revenue 2021: $126,924Expenses 2021: $209,775Net Income 2021: -$82,8512021Revenue 2022: $1,338,861Expenses 2022: $843,592Net Income 2022: $495,2692022Revenue 2023: $1,529,587Expenses 2023: $1,552,966Net Income 2023: -$23,3792023Revenue 2024: $1,824,172Expenses 2024: $1,949,382Net Income 2024: -$125,2102024Revenue 2025: $1,642,760Expenses 2025: $1,678,284Net Income 2025: -$35,5242025

Highlighted filing

2025

Revenue$1,642,760
Expenses$1,678,284
Net Income-$35,524
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$768,097
Liabilities
$240,673
Net assets
$527,424
Revenue
$1,642,760
Expenses
$1,678,284
Net income
-$35,524
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.77$0.24$0.53$1.64$1.68$0.04
2024Detailed filing. Detailed filing data is available for this year.$0.80$0.24$0.56$1.82$1.95$0.13
2023Detailed filing. Detailed filing data is available for this year.$1.16$0.55$0.62$1.53$1.55$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.07$0.43$0.64$1.34$0.84$0.50
2021Detailed filing. Detailed filing data is available for this year.$0.33$0.18$0.15$0.13$0.21$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.33$0.10$0.23$1.44$1.53$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.65$0.33$0.32$1.75$1.87$0.12
2018Detailed filing. Detailed filing data is available for this year.$0.81$0.37$0.44$2.02$2.02$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.85$0.41$0.44$1.79$1.79$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.87$0.44$0.44$1.86$1.68$0.18
2015Detailed filing. Detailed filing data is available for this year.$0.55$0.30$0.25$1.57$1.51$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.38$0.20$0.18$1.36$1.31$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.34$0.14$1.23$1.31$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.22$0.22$1.47
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.27$0.31$1.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Dec 22, 2025
Return Version
2024v5.0
Gross Receipts
$1,642,760
Mission and Program Overview

Mission

The organizations primary purpose is to encourage charitable, civic and educational activities by business and individuals in the city of lowell, massachusetts through entertainment and festival activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$780,756$617,564▼ $163,192
Prepaid Expenses and Deferred Charges$11,947$148,560▲ $136,613
Accounts Receivable$8,422$1,973▼ $6,449
Total Assets$801,125$768,097▼ $33,028
Liabilities
Deferred Revenue$229,128$215,628▼ $13,500
Accounts Payable and Accrued Expenses$9,050$25,045▲ $15,995
Total Liabilities$238,178$240,673▲ $2,495
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$492,406$428,524▼ $63,882
Net Assets With Donor Restrictions$70,541$98,900▲ $28,359
Total Net Assets Fund Balance$562,947$527,424▼ $35,523
Total Liabilities and Net Assets / Fund Balance$801,125$768,097▼ $33,028
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
John ScannellTrustee
Pauline GolecTrustee
Arthur SutcliffeTrustee, CHA
Janis MaliszewskiTrustee, Glo
Helene LoiselleTrustee, Tre
Peter AucellaTrustee, Vic
Revenue and Support

Revenue Composition

Contributions and Grants
$670,455
Program Service Revenue
$905,033
Investment Income
$855
Other Revenue
$66,417
All Other Contributions
$15,500
Change in Net Assets
$-35,524

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,642,760
Revenue Not Reported on Form 990
$96,407
Total Revenue per Audited Statements
$1,739,167
Total Revenue per Form 990
$1,642,760
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,504,396
Salaries, Compensation, and Employee Benefits$173,888
Total Fundraising Expense$91,613
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$75,639$64,619$18,323$158,581
Fees for Services Other$32,500$32,500-$65,000
Insurance$39,144--$39,144
Office Expenses-$21,219-$21,219
All Other Expenses$11,040$5,439-$16,479
Payroll Taxes$7,631$5,011$1,374$14,016
Fees for Services Accounting$6,000$6,000-$12,000
Other Expenses$7,966$50,280$71,658$7,966
Conferences and Meetings-$1,656-$1,656
Other Employee Benefits$258$775$258$1,291
Total Functional Expenses$1,399,172$187,499$91,613$1,678,284

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,774,690
Expenses per Audited Statements$1,678,284
Total Expenses per Form 990$1,678,284
Expenses Not Reported on Form 990$96,406
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
Backup withholding compliance
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Copy of form 990 sent is reviewed by the accounting manager and sent to each board member for comment and review before filing.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents are made available to the public upon request. By either visiting the local office, or calling to receive a copy by mail.”

Filing and Contact Details

Filer

Filer Name
The Lowell Festival Foundation
EIN
04-2578293
Phone
9782751764
Address
PO BOX 217, LOWELL, MA 01852

Signing Officer

Name
Arthur Sutcliffe
Title
Trustee, Chairman
Phone
9782751764
Signed
2025-12-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arthur Sutcliffe
Formed
1974
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
6
Employees
37
Volunteers
1,812

Preparer

Firm
Cain Bourret Jarry & Cressman LLC
Address
1175 MAMMOTH ROAD SUITE 2A, DRACUT, MA 01826
Preparer
Kristin M Cressman
Phone
9789571421
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPY OF FORM 990 SENT IS REVIEWED BY THE ACCOUNTING MANAGER AND SENT TO EACH BOARD MEMBER FOR COMMENT AND REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. BY EITHER VISITING THE LOCAL OFFICE, OR CALLING TO RECEIVE A COPY BY MAIL.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ARTHUR SUTCLIFFE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE, CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum09782751764
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE LOWELL FESTIVAL FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0042578293
ReturnHeader/Filer/PhoneNum09782751764
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 217
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263582184
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CAIN BOURRET JARRY & CRESSMAN LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01175 MAMMOTH ROAD SUITE 2A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DRACUT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001826
ReturnHeader/PreparerPersonGrp/PhoneNum09789571421
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KRISTIN M CRESSMAN
ReturnHeader/ReturnTs02026-02-20T09:46:36-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-05-01
ReturnHeader/TaxPeriodEndDt02025-04-30
ReturnHeader/TaxYr02024

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