Civic Intelligence

Lowell Community Charter School

EIN 04-3491690 • 501(c)3 • Lowell, MA

Profile

To support the development of innovative educational programs at the lowell community charter public school. The lowell community charter public school was established to prepare a diverse cross-section of children of lowell, massachusetts for success as students, citizens and workers by providing a comprehensive curriculum in a supportive and challenging multi-cultural learning environment. The organization also leases the building and grounds to the school through an annual board approved lease agreement.

206 Jackson StreetLowell, MA 01852

www.lccps.org

Siviq Scores

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

Liabilities / Assets

87th percentile

0.72x

Higher debt load relative to assets than 87% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

5.56x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

81st percentile

32%

Higher net margin than 81% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

31st percentile

-1.5%

Faster asset growth than 31% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

52nd percentile

7.9%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$6,899,605

Down $102,856 (-1.5%) from 2023

Liabilities

Down

$4,992,664

Down $387,291 (-7.2%) from 2023

Net Assets

Up

$1,906,941

Up $284,435 (+18%) from 2023

Operations
Liabilities / Revenue96th percentileNet Margin81st percentile

Revenue

Up

$898,297

Up $66,151 (+7.9%) from 2023

Expenses

Down

$613,862

Down $55,607 (-8.3%) from 2023

Net Income

Up

$284,435

Up $121,758 (+75%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth31st percentile

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

$10M$5.0M$0Assets 2010: $338Net Assets 2010: $3382010Assets 2011: $12,224Net Assets 2011: $12,2242011Assets 2012: $56,816Net Assets 2012: $56,8162012Assets 2013: $9,827Liabilities 2013: $1,000Net Assets 2013: $8,8272013Assets 2014: $13,213Liabilities 2014: $0Net Assets 2014: $13,2132014Assets 2015: $8,799,166Liabilities 2015: $8,280,826Net Assets 2015: $518,3402015Assets 2016: $8,251,081Liabilities 2016: $7,640,102Net Assets 2016: $610,9792016Assets 2017: $8,032,725Liabilities 2017: $7,343,381Net Assets 2017: $689,3442017Assets 2018: $7,898,023Liabilities 2018: $7,087,013Net Assets 2018: $811,0102018Assets 2019: $7,703,242Liabilities 2019: $6,753,934Net Assets 2019: $949,3082019Assets 2020: $7,470,695Liabilities 2020: $6,443,265Net Assets 2020: $1,027,4302020Assets 2021: $7,317,281Liabilities 2021: $6,109,115Net Assets 2021: $1,208,1662021Assets 2022: $7,191,092Liabilities 2022: $5,731,263Net Assets 2022: $1,459,8292022Assets 2023: $7,002,461Liabilities 2023: $5,379,955Net Assets 2023: $1,622,5062023Assets 2024: $6,899,605Liabilities 2024: $4,992,664Net Assets 2024: $1,906,9412024

Highlighted filing

2024

Assets$6,899,605
Liabilities$4,992,664
Net Assets$1,906,941
Open 2024 Filing

Operations Trend

Revenue Growth52nd percentile

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

$1.0M$500K$0-$500KRevenue 2010: $500Expenses 2010: $825Net Income 2010: -$3252010Revenue 2011: $62,761Expenses 2011: $50,875Net Income 2011: $11,8862011Revenue 2012: $89,823Expenses 2012: $45,231Net Income 2012: $44,5922012Revenue 2013: $8,851Expenses 2013: $56,840Net Income 2013: -$47,9892013Revenue 2014: $177,821Expenses 2014: $173,435Net Income 2014: $4,3862014Revenue 2015: $841,737Expenses 2015: $336,610Net Income 2015: $505,1272015Revenue 2016: $784,544Expenses 2016: $699,503Net Income 2016: $85,0412016Revenue 2017: $589,798Expenses 2017: $511,433Net Income 2017: $78,3652017Revenue 2018: $622,068Expenses 2018: $500,402Net Income 2018: $121,6662018Revenue 2019: $687,614Expenses 2019: $549,316Net Income 2019: $138,2982019Revenue 2020: $676,626Expenses 2020: $598,504Net Income 2020: $78,1222020Revenue 2021: $672,646Expenses 2021: $491,910Net Income 2021: $180,7362021Revenue 2022: $750,016Expenses 2022: $498,353Net Income 2022: $251,6632022Revenue 2023: $832,146Expenses 2023: $669,469Net Income 2023: $162,6772023Revenue 2024: $898,297Expenses 2024: $613,862Net Income 2024: $284,4352024

Highlighted filing

2024

Revenue$898,297
Expenses$613,862
Net Income$284,435
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,899,605
Liabilities
$4,992,664
Net assets
$1,906,941
Revenue
$898,297
Expenses
$613,862
Net income
$284,435
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.90$4.99$1.91$0.90$0.61$0.28
2023Detailed filing. Detailed filing data is available for this year.$7.00$5.38$1.62$0.83$0.67$0.16
2022Detailed filing. Detailed filing data is available for this year.$7.19$5.73$1.46$0.75$0.50$0.25
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.32$6.11$1.21$0.67$0.49$0.18
2020Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$7.47$6.44$1.03$0.68$0.60$0.08
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.70$6.75$0.95$0.69$0.55$0.14
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.90$7.09$0.81$0.62$0.50$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.03$7.34$0.69$0.59$0.51$0.08
2016Detailed filing. Detailed filing data is available for this year.$8.25$7.64$0.61$0.78$0.70$0.09
2015Summary only. Only limited summary data is available for this year.$8.80$8.28$0.52$0.84$0.34$0.51
2014Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.18$0.17$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.00$0.01$0.01$0.06$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.06$0.09$0.05$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.01$0.06$0.05$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.00$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 5, 2025
Return Version
2023v6.0
Gross Receipts
$959,840
Mission and Program Overview

Mission

To support the development of innovative educational programs at the lowell community charter public school. The lowell community charter public school was established to prepare a diverse cross-section of children of lowell, massachusetts for success as students, citizens and workers by providing a comprehensive curriculum in a supportive and challenging multi-cultural learning environment.

To support the development of innovative educational programs at the lowell community charter public school. The lowell community charter public school was established to prepare a diverse cross-section of children of lowell, massachusetts for success as students, citizens and workers by providing a comprehensive curriculum in a supportive and challenging multi-cultural learnig environment. The organization also leases the building and grounds to the school through an annual board approved lease agreement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,872,946$6,618,540▼ $254,406
Cash and Non-Interest-Bearing Accounts$129,515$281,065▲ $151,550
Total Assets$7,002,461$6,899,605▼ $102,856
Liabilities
Other Liabilities$5,369,888$4,992,664▼ $377,224
Accounts Payable and Accrued Expenses$10,067--
Total Liabilities$5,379,955$4,992,664▼ $387,291
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,622,506$1,906,941▲ $284,435
Total Net Assets Fund Balance$1,622,506$1,906,941▲ $284,435
Total Liabilities and Net Assets / Fund Balance$7,002,461$6,899,605▼ $102,856

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,978,763$1,735,767$7,714,530
Land$639,777-$639,777
Compensation and Service Providers
Top Officer Pay23rd percentile

Board Members and Trustees

NameTitle
Sima SuonPresident
Craig ThomasVice President
Jerubia RomeroDirector
Karen Tobon BetancurDirector
Tenesha ScarlettDirector
Donna SaatiClerk
Daniel PareTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$194,017
Program Service Revenue
$563,907
Investment Income
$140,373
Other Revenue
$0
All Other Contributions
$194,017
Change in Net Assets
$284,435
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$572,462
Grants and Similar Amounts Paid$41,400
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$192,863--$192,863
Interest$186,683--$186,683
Grants to Domestic Orgs$41,400--$41,400
Other Expenses$1,487--$1,487
Fees for Services Accounting$1,000--$1,000
Office Expenses$345--$345
Total Functional Expenses$613,862$0$0$613,862
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lowell Community Charter Public SchoolLowell, MA-To Support Lowell Community Charter Public School.$41,400
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
LOAN PAYABLE - LCCPS #1$4,868,990
LOAN PAYABLE - LCCPS #2$123,674
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
Yes
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 4

“The organization changed its name during fiscal year 2024 from lowell community charter school friends, inc. To learn to lead foundation of lowell, inc.”

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

“The return is sent to the president who reviews it with treasurer. Both board members will discuss any issues regarding the return with the board at their next meeting.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Learn to Lead Foundation of Lowell Inc
EIN
04-3491690
Phone
9783230800
Address
206 JACKSON STREET, LOWELL, MA 01852

Signing Officer

Name
Daniel Pare
Title
Treasurer
Phone
9783230800
Signed
2025-05-05

Organization Details

Principal Officer
Daniel Pare
Formed
1999
Legal Domicile
Ma
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Daniel Dennis & Company Llp
Address
990 WASHINGTON STREET STE 203, DEDHAM, MA 02026
Preparer
Sean Alexander
Phone
6172629898
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The foundation is exempt from income taxes as a non-profit corporation under section 501(c)(3) of the u.s. Internal revenue code and is also exempt from state income taxes, except for income taxes on unrelated business income, if any. For the year ended june 30, 2024, the foundation had no unrelated business income subject to income taxes. Accordingly, no provision for income taxes has been included in these financial statements.the foundation evaluates tax positions taken or expected to be taken in its tax returns to determine whether the tax positions are more-likely-than-not of being sustained by the applicable federal or state authority. The foundation has evaluated the tax positions taken in its previously filed returns and those expected to be taken in its 2024 returns and believes they are more-likely-than-not to be sustained if examined by federal or state tax authorities. The foundation's returns are subject to examination by federal and state tax authorities for up to a three year period after the returns have been filed (fiscal years 2021-2023).”

Raw XML AppendixShowing 400 of 421 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/AccountsPayableAccrExpnssGrp/BOYAmt010067
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO SUPPORT THE DEVELOPMENT OF INNOVATIVE EDUCATIONAL PROGRAMS AT THE LOWELL COMMUNITY CHARTER PUBLIC SCHOOL. THE LOWELL COMMUNITY CHARTER PUBLIC SCHOOL WAS ESTABLISHED TO PREPARE A DIVERSE CROSS-SECTION OF CHILDREN OF LOWELL, MASSACHUSETTS FOR SUCCESS AS STUDENTS, CITIZENS AND WORKERS BY PROVIDING A COMPREHENSIVE CURRICULUM IN A SUPPORTIVE AND CHALLENGING MULTI-CULTURAL LEARNIG ENVIRONMENT. THE ORGANIZATION ALSO LEASES THE BUILDING AND GROUNDS TO THE SCHOOL THROUGH AN ANNUAL BOARD APPROVED LEASE AGREEMENT.
IRS990/AllOtherContributionsAmt0194017
IRS990/AuditCommitteeInd00
IRS990/BooksInCareOfDetail/PersonNm0DANIEL PARE
IRS990/BooksInCareOfDetail/PhoneNum09783230800
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0206 JACKSON STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0LOWELL
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd001852
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0129515
IRS990/CashNonInterestBearingGrp/EOYAmt0281065
IRS990/ChangeToOrgDocumentsInd01
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0194017
IRS990/CYGrantsAndSimilarPaidAmt041400
IRS990/CYInvestmentIncomeAmt0140373
IRS990/CYOtherExpensesAmt0572462
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0563907
IRS990/CYRevenuesLessExpensesAmt0284435
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0613862
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0898297
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0192863
IRS990/DepreciationDepletionGrp/TotalAmt0192863
IRS990/Desc0TO FUND AND ASSIST THE LOWELL COMMUNITY CHARTER PUBLIC SCHOOL IN ENHANCING THE EDUCATIONAL ENVIRONMENT PROVIDED TO STUDENTS ATTENDING THE SCHOOL.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0234316
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt01000
IRS990/FeesForServicesAccountingGrp/TotalAmt01000
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0SIMA SUON
IRS990/Form990PartVIISectionAGrp/PersonNm1DANIEL PARE
IRS990/Form990PartVIISectionAGrp/PersonNm2DONNA SAATI
IRS990/Form990PartVIISectionAGrp/PersonNm3CRAIG THOMAS
IRS990/Form990PartVIISectionAGrp/PersonNm4JERUBIA ROMERO
IRS990/Form990PartVIISectionAGrp/PersonNm5TENESHA SCARLETT
IRS990/Form990PartVIISectionAGrp/PersonNm6KAREN TOBON BETANCUR
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2CLERK
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01999
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt0140349
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantAmt041400
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt041400
IRS990/GrantsToDomesticOrgsGrp/TotalAmt041400
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt0201892
IRS990/GrossReceiptsAmt0959840
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InterestGrp/ProgramServicesAmt0186683
IRS990/InterestGrp/TotalAmt0186683
IRS990/InvestmentIncomeGrp/ExclusionAmt024
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt024
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01735767
IRS990/LandBldgEquipBasisNetGrp/BOYAmt06872946
IRS990/LandBldgEquipBasisNetGrp/EOYAmt06618540
IRS990/LandBldgEquipCostOrOtherBssAmt08354307
IRS990/LegalDomicileStateCd0MA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt061543
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0-TO SUPPORT THE FUNCTIONS AND PURPOSE OF LOWELL COMMUNITY CHARTER PUBLIC SCHOOL.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NameChangeInd0X
IRS990/NetAssetsOrFundBalancesBOYAmt01622506
IRS990/NetAssetsOrFundBalancesEOYAmt01906941
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0140349
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0140349
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01622506
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01906941
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ProgramServicesAmt0345
IRS990/OfficeExpensesGrp/TotalAmt0345
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0GRANT FUNDED EXPENSES
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/ProgramServicesAmt0190084
IRS990/OtherExpensesGrp/ProgramServicesAmt11487
IRS990/OtherExpensesGrp/TotalAmt0190084
IRS990/OtherExpensesGrp/TotalAmt11487
IRS990/OtherLiabilitiesGrp/BOYAmt05369888
IRS990/OtherLiabilitiesGrp/EOYAmt04992664
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DANIEL PARE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531120
IRS990/ProgramServiceRevenueGrp/Desc0RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0563907
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0563907
IRS990/ProgSrvcAccomActy2Grp/Desc0TO PROVIDE THE LOWELL COMMUNITY CHARTER PUBLIC SCHOOL THE USE OF THE SCHOOL BUILDING.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0379546
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0563907
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0268222
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0135750
IRS990/PYInvestmentIncomeAmt017
IRS990/PYOtherExpensesAmt0533719
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0563907
IRS990/PYRevenuesLessExpensesAmt0162677
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0669469
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0832146
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0284435
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0140349
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/Form990SchAType3FuncIntGrp/GovernmentalEntityInd0X
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd01
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd00
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE ORGANIZATION SUPPORTS THE ACTIVITIES OF LOWELL COMMUNITY CHARTER PUBLIC SCHOOL THROUGH PROVIDING FINANCIAL SUPPORT AND SERVICES TO THE SCHOOL.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION E, LINE 1C
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0043457862
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt041400
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0LOWELL COMMUNITY CHARTER PUBLIC SCHOOL
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
IRS990ScheduleA/SupportSumAmt041400
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/BuildingsGrp/BookValueAmt05978763
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01735767
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt07714530
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0639777
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0639777
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04868990
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1123674
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LOAN PAYABLE - LCCPS #1
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LOAN PAYABLE - LCCPS #2
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION IS EXEMPT FROM INCOME TAXES AS A NON-PROFIT CORPORATION UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND IS ALSO EXEMPT FROM STATE INCOME TAXES, EXCEPT FOR INCOME TAXES ON UNRELATED BUSINESS INCOME, IF ANY. FOR THE YEAR ENDED JUNE 30, 2024, THE FOUNDATION HAD NO UNRELATED BUSINESS INCOME SUBJECT TO INCOME TAXES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THESE FINANCIAL STATEMENTS.THE FOUNDATION EVALUATES TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN ITS TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE MORE-LIKELY-THAN-NOT OF BEING SUSTAINED BY THE APPLICABLE FEDERAL OR STATE AUTHORITY. THE FOUNDATION HAS EVALUATED THE TAX POSITIONS TAKEN IN ITS PREVIOUSLY FILED RETURNS AND THOSE EXPECTED TO BE TAKEN IN ITS 2024 RETURNS AND BELIEVES THEY ARE MORE-LIKELY-THAN-NOT TO BE SUSTAINED IF EXAMINED BY FEDERAL OR STATE TAX AUTHORITIES. THE FOUNDATION'S RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES FOR UP TO A THREE YEAR PERIOD AFTER THE RETURNS HAVE BEEN FILED (FISCAL YEARS 2021-2023).
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06618540
IRS990ScheduleD/TotalLiabilityAmt04992664
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt041400
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO SUPPORT LOWELL COMMUNITY CHARTER PUBLIC SCHOOL.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0LOWELL COMMUNITY CHARTER PUBLIC SCHOOL
IRS990ScheduleI/RecipientTable/RecipientEIN0043457862
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0206 JACKSON STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0LOWELL
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd001852
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RECORDS DONATIONS AS COLLECTED DURING THE YEAR AND THEN TRANSFERS THE TOTAL FUNDS TO LOWELL COMMUNITY PUBLIC CHARTER SCHOOL.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CHANGED ITS NAME DURING FISCAL YEAR 2024 FROM LOWELL COMMUNITY CHARTER SCHOOL FRIENDS, INC. TO LEARN TO LEAD FOUNDATION OF LOWELL, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE RETURN IS SENT TO THE PRESIDENT WHO REVIEWS IT WITH TREASURER. BOTH BOARD MEMBERS WILL DISCUSS ANY ISSUES REGARDING THE RETURN WITH THE BOARD AT THEIR NEXT MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LOWELL COMMUNITY CHARTER PUBLIC SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHARTER SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0206 JACKSON STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LOWELL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd001852
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd01
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt041400
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt14992664
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt2563907
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH DONATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1LOAN AGREEMENT
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2LEASE AGREEMENT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0LOWELL COMMUNITY CHARTER PUBLIC SCHOOL
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1LOWELL COMMUNITY CHARTER PUBLIC SCHOOL
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2LOWELL COMMUNITY CHARTER PUBLIC SCHOOL
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1D
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2J
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt07002461
IRS990/TotalAssetsEOYAmt06899605
IRS990/TotalAssetsGrp/BOYAmt07002461
IRS990/TotalAssetsGrp/EOYAmt06899605
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0194017
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0613862
IRS990/TotalFunctionalExpensesGrp/TotalAmt0613862
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05379955
IRS990/TotalLiabilitiesEOYAmt04992664
IRS990/TotalLiabilitiesGrp/BOYAmt05379955
IRS990/TotalLiabilitiesGrp/EOYAmt04992664
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01622506
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01906941
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0613862
IRS990/TotalProgramServiceRevenueAmt0563907
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt024
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0704256
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0898297
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07002461
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06899605
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0206 JACKSON STREET
IRS990/USAddress/CityNm0LOWELL
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001852
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.LCCPS.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DANIEL PARE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09783230800
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEARN TO LEAD FOUNDATION OF LOWELL INC
ReturnHeader/Filer/BusinessNameControlTxt0LEAR

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • $5M-$10M nonprofits