Civic Intelligence

Lupa Game Farm Inc.

990 • Fiscal year 2018 • EIN 04-3323339

Jan 01, 2018 to Dec 31, 2018 • Filed on Aug 05, 2019

Organization ProfileWWW.LUPAZOO.ORG
545 West StreetLudlow, MA 01056

(413) 589-9883

Siviq Scores

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

Liabilities / Assets

89th percentile

0.67x

Higher debt load relative to assets than 89% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

88th percentile

0.76x

Higher debt load relative to revenue than 88% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

18th percentile

-12%

Higher net margin than 18% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

58th percentile

$33,000

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

62nd percentile

6.3%

Faster asset growth than 62% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

74th percentile

22%

Faster revenue growth than 74% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$526,732

Up $31,172 (+6.3%) from 2017

Net Assets

Down

$174,099

Down $56,765 (-25%) from 2017

Liabilities

Up

$352,633

Up $87,937 (+33%) from 2017

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin18th percentile

Revenue

Up

$461,678

Up $83,305 (+22%) from 2017

Expenses

Up

$518,445

Up $106,211 (+26%) from 2017

Net Income

Down

-$56,767

Down $22,906 (-68%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth62nd percentile

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

$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

2018

Assets$526,732
Liabilities$352,633
Net Assets$174,099
Open 2018 Filing

Operations Trend

Revenue Growth74th percentile

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$461,678
Expenses$518,445
Net Income-$56,767
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Aug 5, 2019
Return Version
2018v3.1
Gross Receipts
$498,442
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$473,989$489,670▲ $15,681
Loans From Officers Directors$217,000$269,000▲ $52,000
Rtn Earn Endowment Incm Other Fnds$230,864$174,099▼ $56,765
Cash and Non-Interest-Bearing Accounts$6,385$24,601▲ $18,216
Inventories for Sale or Use$14,197$11,416▼ $2,781
Savings and Temporary Cash Investments$989$1,045▲ $56
Total Assets$495,560$526,732▲ $31,172
Liabilities
Unsecured Notes Loans Payable$40,843$71,284▲ $30,441
Accounts Payable and Accrued Expenses$6,853$11,106▲ $4,253
Other Liabilities-$1,243-
Total Liabilities$264,696$352,633▲ $87,937
Net Assets / Fund Balance
Total Net Assets Fund Balance$230,864$174,099▼ $56,765
Total Liabilities and Net Assets / Fund Balance$495,560$526,732▲ $31,172

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$421,070$556,883$977,953
Leasehold Improvements$65,822$12,598$78,420
Equipment$2,778$49,041$51,819
Compensation and Service Providers
Top Officer Pay58th percentile

Employees

NameTitleBaseTotal
Stanley LupaDirector$33,000$33,000

Board Members and Trustees

NameTitle
Joan LupaPresident
Bruce LeiterDirector
Malinda SullivanDirector
Waclaw LupaDirector
Ewa LupaTreasurer &
Revenue and Support

Revenue Composition

Contributions and Grants
$162,178
Program Service Revenue
$221,456
Investment Income
$2,355
Other Revenue
$75,689
All Other Contributions
$59,178
Change in Net Assets
$-56,767
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$422,399
Salaries, Compensation, and Employee Benefits$96,046
Total Fundraising Expense$925
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$75,533$11,787-$87,320
Depreciation Depletion$85,472--$85,472
Other Salaries and Wages$59,424$23,019-$82,443
Occupancy$57,569--$57,569
Other Expenses$27,652--$27,652
Advertising-$17,581$925$18,506
Payroll Taxes$9,805$3,798-$13,603
Interest-$2,591-$2,591
Fees for Services Accounting-$1,900-$1,900
Insurance$1,285$498-$1,783
Travel$205--$205
Total Functional Expenses$456,346$61,174$925$518,445
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,510
Fundraising Direct Expenses$2,486
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$217,000$269,000▲ $52,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Suta$404
Fica Withholding Tax Payable$242
Accrued Fica$242
Federal Withholding Tax Payab$206
Ma State Withholding Tax Paya$149
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Backup withholding compliance
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
2019-08-05

Organization Details

Principal Officer
Joan Lupa
Formed
1996
Legal Domicile
Ma
Voting Board Members
8
Independent Board Members
4
Employees
7

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, Part IX, Line 24E

“Outside services 24,859 0 0 equipment maintenance 19,366 0 0 gas and diesel fuel 11,174 0 0 supplies expense 10,011 0 0 office expense 0 5,923 0 dues & subscriptions 3,712 0 0 uniforms 2,502 0 0 miscellaneous expense 0 2,369 0 telephone expense 0 1,706 0 telephone 1,706 0 0 permits 1,398 0 0 contribution 0 700 0 consultants/ prof trainin 665 0 0 postage expense 0 665 0 taxes 0 424 0 equipment registration 140 0 0 total 75,533 11,787 0”

Form 990, Part XI, Line 9

“ROUNDING 2”

Raw XML AppendixShowing 400 of 419 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/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt06853
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt011106
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0ANIMAL RESEARCH AND EDUCATION
IRS990/AdvertisingGrp/FundraisingAmt0925
IRS990/AdvertisingGrp/ManagementAndGeneralAmt017581
IRS990/AdvertisingGrp/TotalAmt018506
IRS990/AllOtherContributionsAmt059178
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt011787
IRS990/AllOtherExpensesGrp/ProgramServicesAmt075533
IRS990/AllOtherExpensesGrp/TotalAmt087320
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0EWA LUPA
IRS990/BooksInCareOfDetail/PhoneNum04135899883
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0545 WEST STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0LUDLOW
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd001056
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt06385
IRS990/CashNonInterestBearingGrp/EOYAmt024601
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt034278
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0162178
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt02355
IRS990/CYOtherExpensesAmt0422399
IRS990/CYOtherRevenueAmt075689
IRS990/CYProgramServiceRevenueAmt0221456
IRS990/CYRevenuesLessExpensesAmt0-56767
IRS990/CYSalariesCompEmpBnftPaidAmt096046
IRS990/CYTotalExpensesAmt0518445
IRS990/CYTotalFundraisingExpenseAmt0925
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0461678
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt085472
IRS990/DepreciationDepletionGrp/TotalAmt085472
IRS990/Desc0EDUCATIONAL PROGRAMMING AND EXHIBITS TO FOSTER AN APPRECIATION AND RESPECT FOR CONSERVATION OF ANIMALS AND THEIR ECOSYSTEMS
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt07
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0456346
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01900
IRS990/FeesForServicesAccountingGrp/TotalAmt01900
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0STANLEY LUPA
IRS990/Form990PartVIISectionAGrp/PersonNm1JOAN LUPA
IRS990/Form990PartVIISectionAGrp/PersonNm2EWA LUPA
IRS990/Form990PartVIISectionAGrp/PersonNm3WACLAW LUPA
IRS990/Form990PartVIISectionAGrp/PersonNm4MALINDA SULLIVAN
IRS990/Form990PartVIISectionAGrp/PersonNm5BRUCE LEITER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt033000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER &
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01996
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt02486
IRS990/FundraisingGrossIncomeAmt013510
IRS990/GainOrLossGrp/OtherAmt02300
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt0103000
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt02300
IRS990/GrossReceiptsAmt0498442
IRS990/GrossSalesOfInventoryAmt060543
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt04
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0498
IRS990/InsuranceGrp/ProgramServicesAmt01285
IRS990/InsuranceGrp/TotalAmt01783
IRS990/InterestGrp/ManagementAndGeneralAmt02591
IRS990/InterestGrp/TotalAmt02591
IRS990/InventoriesForSaleOrUseGrp/BOYAmt014197
IRS990/InventoriesForSaleOrUseGrp/EOYAmt011416
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt055
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt055
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0618522
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0473989
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0489670
IRS990/LandBldgEquipCostOrOtherBssAmt01108192
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd0true
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt0217000
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt0269000
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0LUPA 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0230864
IRS990/NetAssetsOrFundBalancesEOYAmt0174099
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt02300
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt02300
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt011024
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt026265
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt026265
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt057569
IRS990/OccupancyGrp/TotalAmt057569
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt02
IRS990/OtherExpensesGrp/Desc0ANIMAL FEED EXPENSE
IRS990/OtherExpensesGrp/Desc1INKIND EXPENSES
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3ANIMAL CARE SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt069529
IRS990/OtherExpensesGrp/ProgramServicesAmt138400
IRS990/OtherExpensesGrp/ProgramServicesAmt231472
IRS990/OtherExpensesGrp/ProgramServicesAmt327652
IRS990/OtherExpensesGrp/TotalAmt069529
IRS990/OtherExpensesGrp/TotalAmt138400
IRS990/OtherExpensesGrp/TotalAmt231472
IRS990/OtherExpensesGrp/TotalAmt327652
IRS990/OtherLiabilitiesGrp/EOYAmt01243
IRS990/OtherRevenueMiscGrp/Desc0INKIND
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt038400
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt038400
IRS990/OtherRevenueTotalAmt038400
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt023019
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt059424
IRS990/OtherSalariesAndWagesGrp/TotalAmt082443
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03798
IRS990/PayrollTaxesGrp/ProgramServicesAmt09805
IRS990/PayrollTaxesGrp/TotalAmt013603
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOAN LUPA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0ADMISSIONS
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIPS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0206721
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt114735
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0206721
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt114735
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0104915
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt06451
IRS990/PYOtherExpensesAmt0325522
IRS990/PYOtherRevenueAmt035399
IRS990/PYProgramServiceRevenueAmt0231608
IRS990/PYRevenuesLessExpensesAmt0-33861
IRS990/PYSalariesCompEmpBnftPaidAmt086712
IRS990/PYTotalExpensesAmt0412234
IRS990/PYTotalRevenueAmt0378373
IRS990/ReconcilationRevenueExpnssAmt0-56767
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0230864
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0174099
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0989
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01045
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0162178
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0104915
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0230286
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0107379
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0102896
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0707654
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0333964
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0310784
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0319103
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0356681
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0321571
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01642103
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt02349757
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0496142
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0415699
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0549389
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0464060
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0424467
IRS990ScheduleA/Total509Grp/TotalAmt02349757
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0496142
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0415700
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0549389
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0464061
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0424468
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02349760
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt02778
IRS990ScheduleD/EquipmentGrp/DepreciationAmt049041
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt051819
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt065822
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt012598
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt078420
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0421070
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0556883
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0977953
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0404
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1242
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2242
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3206
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4149
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/TotalBookValueLandBuildingsAmt0489670
IRS990ScheduleD/TotalLiabilityAmt01243
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0229000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt140000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt0NL CONSTRUCTION INC
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0CASH FLOW
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1CONSTRUCTION
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0110000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt140000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0JOAN LUPA
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0OFFICER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1COMMON OFFICERS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1false
IRS990ScheduleL/TotalBalanceDueAmt0269000
IRS990/ScheduleORequiredInd0true
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/ExplanationTxt1JOAN 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/ExplanationTxt2A BOARD MEMBER REVIEWS THE 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OUTSIDE SERVICES 24,859 0 0 EQUIPMENT MAINTENANCE 19,366 0 0 GAS AND DIESEL FUEL 11,174 0 0 SUPPLIES EXPENSE 10,011 0 0 OFFICE EXPENSE 0 5,923 0 DUES & SUBSCRIPTIONS 3,712 0 0 UNIFORMS 2,502 0 0 MISCELLANEOUS EXPENSE 0 2,369 0 TELEPHONE EXPENSE 0 1,706 0 TELEPHONE 1,706 0 0 PERMITS 1,398 0 0 CONTRIBUTION 0 700 0 CONSULTANTS/ PROF TRAININ 665 0 0 POSTAGE EXPENSE 0 665 0 TAXES 0 424 0 EQUIPMENT REGISTRATION 140 0 0 TOTAL 75,533 11,787 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ROUNDING 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0495560
IRS990/TotalAssetsEOYAmt0526732
IRS990/TotalAssetsGrp/BOYAmt0495560
IRS990/TotalAssetsGrp/EOYAmt0526732
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0162178
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0925
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt061174
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0456346
IRS990/TotalFunctionalExpensesGrp/TotalAmt0518445
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0264696
IRS990/TotalLiabilitiesEOYAmt0352633
IRS990/TotalLiabilitiesGrp/BOYAmt0264696
IRS990/TotalLiabilitiesGrp/EOYAmt0352633
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0230864
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0174099
IRS990/TotalProgramServiceExpensesAmt0456346
IRS990/TotalProgramServiceRevenueAmt0221456
IRS990/TotalReportableCompFromOrgAmt033000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0288476
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0461678
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0495560
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0526732
IRS990/TravelGrp/ProgramServicesAmt0205
IRS990/TravelGrp/TotalAmt0205
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt040843
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt071284
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt068 NASH HILL ROAD
IRS990/USAddress/CityNm0LUDLOW
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001056
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.LUPAZOO.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/PersonNm0EWA LUPA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER & SECRETAR
ReturnHeader/BusinessOfficerGrp/PhoneNum04135899883
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-08-05
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
ReturnHeader/Filer/USAddress/ZIPCd001056
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId03C01582C06B69469EF8BA26AB65674FB5B4710CA
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId082266BB77A87FBE7E6A8A1803301B10B1B30B149
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$526,732
Liabilities
$352,633
Net assets
$174,099
Revenue
$461,678
Expenses
$518,445
Net income
-$56,767
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