Civic Intelligence

Lupa Game Farm Inc.

EIN 04-3323339 • 501(c)3 • Ludlow, MA

Pub. 78 Eligible

Profile

Lupa game farm, inc. (the organization) is a private nonprofit wildlife facility located in ludlow, ma dedicated to promoting public awareness and understanding of the natural world around us. It also provides educational programming and exhibits designed to foster an appreciation and respect for the conservation of animals and their ecosystems. The organization is supported primarily through donor contributions, zoo admissions, and gift shop sales.

545 West StreetLudlow, MA 01056

www.lupazoo.org

Siviq Scores

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

Liabilities / Assets

77th percentile

0.23x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.14x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

52nd percentile

5.4%

Higher net margin than 52% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

45th percentile

1.2%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

67th percentile

21%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$579,755

Up $6,661 (+1.2%) from 2023

Liabilities

Down

$132,265

Down $43,655 (-25%) from 2023

Net Assets

Up

$447,490

Up $50,316 (+13%) from 2023

Revenue

Up

$933,886

Up $163,668 (+21%) from 2023

Expenses

Up

$883,530

Up $65,819 (+8.0%) from 2023

Net Income

Up

$50,356

Up $97,849 (+206%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $372,526Liabilities 2011: $258,496Net Assets 2011: $114,0302011Assets 2012: $357,982Liabilities 2012: $237,057Net Assets 2012: $120,9252012Assets 2013: $407,308Liabilities 2013: $218,614Net Assets 2013: $188,6942013Assets 2014: $409,278Liabilities 2014: $221,233Net Assets 2014: $188,0452014Assets 2015: $445,623Liabilities 2015: $268,807Net Assets 2015: $176,8162015Assets 2016: $580,988Liabilities 2016: $316,263Net Assets 2016: $264,7252016Assets 2017: $495,560Liabilities 2017: $264,696Net Assets 2017: $230,8642017Assets 2018: $526,732Liabilities 2018: $352,633Net Assets 2018: $174,0992018Assets 2019: $464,542Liabilities 2019: $365,742Net Assets 2019: $98,8002019Assets 2020: $488,748Liabilities 2020: $422,984Net Assets 2020: $65,7642020Assets 2021: $588,804Liabilities 2021: $89,672Net Assets 2021: $499,1322021Assets 2022: $600,786Liabilities 2022: $156,123Net Assets 2022: $444,6632022Assets 2023: $573,094Liabilities 2023: $175,920Net Assets 2023: $397,1742023Assets 2024: $579,755Liabilities 2024: $132,265Net Assets 2024: $447,4902024

Highlighted filing

2024

Assets$579,755
Liabilities$132,265
Net Assets$447,490

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $286,807Expenses 2011: $355,296Net Income 2011: -$68,4892011Revenue 2012: $339,328Expenses 2012: $332,433Net Income 2012: $6,8952012Revenue 2013: $391,006Expenses 2013: $323,237Net Income 2013: $67,7692013Revenue 2014: $376,923Expenses 2014: $377,572Net Income 2014: -$6492014Revenue 2015: $416,163Expenses 2015: $427,392Net Income 2015: -$11,2292015Revenue 2016: $509,715Expenses 2016: $421,806Net Income 2016: $87,9092016Revenue 2017: $378,373Expenses 2017: $412,234Net Income 2017: -$33,8612017Revenue 2018: $461,678Expenses 2018: $518,445Net Income 2018: -$56,7672018Revenue 2019: $461,451Expenses 2019: $536,750Net Income 2019: -$75,2992019Revenue 2020: $442,266Expenses 2020: $475,302Net Income 2020: -$33,0362020Revenue 2021: $999,954Expenses 2021: $566,586Net Income 2021: $433,3682021Revenue 2022: $850,878Expenses 2022: $905,353Net Income 2022: -$54,4752022Revenue 2023: $770,218Expenses 2023: $817,711Net Income 2023: -$47,4932023Revenue 2024: $933,886Expenses 2024: $883,530Net Income 2024: $50,3562024

Highlighted filing

2024

Revenue$933,886
Expenses$883,530
Net Income$50,356

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.80$1.32$4.47$9.34$8.84$0.50
2023Detailed filing. Detailed filing data is available for this year.$5.73$1.76$3.97$7.70$8.18$0.47
2022Detailed filing. Detailed filing data is available for this year.$6.01$1.56$4.45$8.51$9.05$0.54
2021Detailed filing. Detailed filing data is available for this year.$5.89$0.90$4.99$10.00$5.67$4.33
2020Detailed filing. Detailed filing data is available for this year.$4.89$4.23$0.66$4.42$4.75$0.33
2019Detailed filing. Detailed filing data is available for this year.$4.65$3.66$0.99$4.61$5.37$0.75
2018Detailed filing. Detailed filing data is available for this year.$5.27$3.53$1.74$4.62$5.18$0.57
2017Detailed filing. Detailed filing data is available for this year.$4.96$2.65$2.31$3.78$4.12$0.34
2016Detailed filing. Detailed filing data is available for this year.$5.81$3.16$2.65$5.10$4.22$0.88
2015Detailed filing. Detailed filing data is available for this year.$4.46$2.69$1.77$4.16$4.27$0.11
2014Detailed filing. Detailed filing data is available for this year.$4.09$2.21$1.88$3.77$3.78$0.01
2013Summary only. Only limited summary data is available for this year.$4.07$2.19$1.89$3.91$3.23$0.68
2012Summary only. Only limited summary data is available for this year.$3.58$2.37$1.21$3.39$3.32$0.07
2011Summary only. Only limited summary data is available for this year.$3.73$2.58$1.14$2.87$3.55$0.68
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 1, 2025
Return Version
2024v5.0
Gross Receipts
$996,847
Mission and Program Overview

Mission

Lupa game farm, inc. (the organization) is a private nonprofit wildlife facility located in ludlow, ma dedicated to promoting public awareness and understanding of the natural world around us. It also provides educational programming and exhibits designed to foster an appreciation and respect for the conservation of animals and their ecosystems. The organization is supported primarily through donor contributions, zoo admissions, and gift shop sales.

Animal research and education

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$539,040$472,158▼ $66,882
Cash and Non-Interest-Bearing Accounts$28,049$103,480▲ $75,431
Inventories for Sale or Use$4,958$3,070▼ $1,888
Savings and Temporary Cash Investments$1,047$1,047→ $0
Total Assets$573,094$579,755▲ $6,661
Liabilities
Unsecured Notes Loans Payable$92,465$63,801▼ $28,664
Deferred Revenue$34,467$34,467→ $0
Other Liabilities$16,569$19,993▲ $3,424
Accounts Payable and Accrued Expenses$32,419$14,004▼ $18,415
Total Liabilities$175,920$132,265▼ $43,655
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$397,174$447,490▲ $50,316
Total Net Assets Fund Balance$397,174$447,490▲ $50,316
Total Liabilities and Net Assets / Fund Balance$573,094$579,755▲ $6,661

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$25,602$52,818$78,420
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joan LupaPresident
Bruce LeiterDirector
Edith M ChenevertDirector
Joseph LupaDirector
Malinda SullivanDirector
Richard ChenevertDirector
Roland ThibaultDirector
Waclaw LupaDirector
Ewa LupaTreasurer &
Revenue and Support

Revenue Composition

Contributions and Grants
$374,500
Program Service Revenue
$386,043
Investment Income
$0
Other Revenue
$173,343
All Other Contributions
$254,500
Change in Net Assets
$50,356
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$714,488
Salaries, Compensation, and Employee Benefits$169,042
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$236,226--$236,226
Other Salaries and Wages$120,707$25,988-$146,695
All Other Expenses$121,181$18,510-$139,691
Occupancy$79,468--$79,468
Other Expenses$39,851--$39,851
Payroll Taxes$22,347--$22,347
Advertising-$12,210-$12,210
Fees for Services Accounting-$8,500-$8,500
Interest-$7,257-$7,257
Travel$2,785--$2,785
Insurance$1,899--$1,899
Total Functional Expenses$811,065$72,465$0$883,530
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Suta$17,408
Fica Withholding Tax Payable$663
Accrued Fica$663
Federal Withholding Tax Payab$641
Ma State Withholding Tax Paya$413
Mapfl$205
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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 2

Joan lupa ewa lupa president treasurer family member waclaw lupa ewa lupa director treasurer husband/wife joan lupa stanley lupa president director family member

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

A board member reviews the 990 before it is filed.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents and financial statments available upon request.

Filing and Contact Details

Filer

Filer Name
Lupa Game Farm Inc
EIN
04-3323339
Phone
4135899883
Address
545 WEST STREET, LUDLOW, MA 01056

Signing Officer

Name
Ewa Lupa
Title
Treasurer & Secretar
Phone
4135899883
Signed
2025-08-01

Organization Details

Principal Officer
Joan Lupa
Formed
1996
Legal Domicile
Ma
Voting Board Members
10
Independent Board Members
5
Employees
11

Preparer

Firm
Turgeon & Associates LLC
Address
75 N MAIN STREET, EAST LONGMEADOW, MA 01028-2684
Preparer
John E Turgeon
Phone
4132520285
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Lupa game farm, inc. (the organization) is a private nonprofit wildlife facility located in ludlow, ma dedicated to promoting public awareness and understanding of the natural world around us. It also provides educational programming and exhibits designed to foster an appreciation and respect for the conservation of animals and their ecosystems. The organization is supported primarily through donor contributions, zoo admissions, and gift shop sales.

Form 990, Page 2, Part III, Line 4D

Educational programming and exhibits to foster an appreciation and respect for conservation of animals and their ecosystems

Form 990, Part IX, Line 24E

Outside services 39,360 0 0 subcontractors 37,086 0 0 equipment maintenance 17,833 0 0 gas and diesel fuel 10,986 0 0 telephone expense 0 10,406 0 supplies expense 6,429 0 0 consultants/ prof trainin 4,208 0 0 equipment rental 0 4,080 0 dues & subscriptions 3,570 0 0 office expense 0 1,907 0 contribution 0 1,603 0 uniforms 714 0 0 permits 695 0 0 equipment registration 300 0 0 bank service charges 0 249 0 taxes 0 185 0 miscellaneous expense 0 80 0 total 121,181 18,510 0

Form 990, Part XI, Line 9

Book / tax depreciation difference -40 rounding 0 total -40

Raw XML Appendix392 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.

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IRS990/PYOtherRevenueAmt0145681
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IRS990/PYTotalExpensesAmt0817711
IRS990/PYTotalRevenueAmt0770218
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01047
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01047
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0374500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0253951
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0406133
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0109300
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01056768
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0477337
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IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt025602
IRS990ScheduleD/BuildingsGrp/DepreciationAmt052818
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt078420
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt017408
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1663
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2663
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3641
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4413
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5205
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED SUTA
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FICA WITHHOLDING TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED FICA
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3FEDERAL WITHHOLDING TAX PAYAB
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4MA STATE WITHHOLDING TAX PAYA
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5MAPFL
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IRS990ScheduleD/TotalLiabilityAmt019993
IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LUPA GAME FARM, INC. (THE ORGANIZATION) IS A PRIVATE NONPROFIT WILDLIFE FACILITY LOCATED IN LUDLOW, MA DEDICATED TO PROMOTING PUBLIC AWARENESS AND UNDERSTANDING OF THE NATURAL WORLD AROUND US. IT ALSO PROVIDES EDUCATIONAL PROGRAMMING AND EXHIBITS DESIGNED TO FOSTER AN APPRECIATION AND RESPECT FOR THE CONSERVATION OF ANIMALS AND THEIR ECOSYSTEMS. THE ORGANIZATION IS SUPPORTED PRIMARILY THROUGH DONOR CONTRIBUTIONS, ZOO ADMISSIONS, AND GIFT SHOP SALES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EDUCATIONAL PROGRAMMING AND EXHIBITS TO FOSTER AN APPRECIATION AND RESPECT FOR CONSERVATION OF ANIMALS AND THEIR ECOSYSTEMS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2JOAN LUPA EWA LUPA PRESIDENT TREASURER FAMILY MEMBER WACLAW LUPA EWA LUPA DIRECTOR TREASURER HUSBAND/WIFE JOAN LUPA STANLEY LUPA PRESIDENT DIRECTOR FAMILY MEMBER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A BOARD MEMBER REVIEWS THE 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OUTSIDE SERVICES 39,360 0 0 SUBCONTRACTORS 37,086 0 0 EQUIPMENT MAINTENANCE 17,833 0 0 GAS AND DIESEL FUEL 10,986 0 0 TELEPHONE EXPENSE 0 10,406 0 SUPPLIES EXPENSE 6,429 0 0 CONSULTANTS/ PROF TRAININ 4,208 0 0 EQUIPMENT RENTAL 0 4,080 0 DUES & SUBSCRIPTIONS 3,570 0 0 OFFICE EXPENSE 0 1,907 0 CONTRIBUTION 0 1,603 0 UNIFORMS 714 0 0 PERMITS 695 0 0 EQUIPMENT REGISTRATION 300 0 0 BANK SERVICE CHARGES 0 249 0 TAXES 0 185 0 MISCELLANEOUS EXPENSE 0 80 0 TOTAL 121,181 18,510 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOOK / TAX DEPRECIATION DIFFERENCE -40 ROUNDING 0 TOTAL -40
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/TotalEmployeeCnt011
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IRS990/TotalLiabilitiesGrp/EOYAmt0132265
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0397174
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0933886
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IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt092465
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IRS990/USAddress/AddressLine1Txt068 NASH HILL ROAD
IRS990/USAddress/CityNm0LUDLOW
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001056
IRS990/VotingMembersGoverningBodyCnt010
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IRS990/WebsiteAddressTxt0WWW.LUPAZOO.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0EWA LUPA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER & SECRETAR
ReturnHeader/BusinessOfficerGrp/PhoneNum04135899883
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LUPA GAME FARM INC
ReturnHeader/Filer/BusinessNameControlTxt0LUPA
ReturnHeader/Filer/EIN0043323339
ReturnHeader/Filer/PhoneNum04135899883
ReturnHeader/Filer/USAddress/AddressLine1Txt0545 WEST STREET
ReturnHeader/Filer/USAddress/CityNm0LUDLOW
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464233912
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TURGEON & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt075 N MAIN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EAST LONGMEADOW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0010282684
ReturnHeader/PreparerPersonGrp/PhoneNum04132520285
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN E TURGEON
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-17T15:24:54-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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