Civic Intelligence

Lowell Community Charter School Friends Inc

990 • Fiscal year 2016 • EIN 04-3491690

Jul 01, 2015 to Jun 30, 2016 • Filed on Oct 31, 2016

Organization ProfileWWW.LCCPS.ORG
206 Jackson StreetLowell, MA 01852

(978) 323-0800

Siviq Scores

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

Liabilities / Assets

89th percentile

0.93x

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

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

96th percentile

9.74x

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

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

71st percentile

11%

Higher net margin than 71% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

19th percentile

$0

Higher top officer pay than 19% of similar nonprofits.

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

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

16th percentile

-6.2%

Faster asset growth than 16% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

26th percentile

-6.8%

Faster revenue growth than 26% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$8,251,081

Down $548,085 (-6.2%) from 2015

Net Assets

Up

$610,979

Up $92,639 (+18%) from 2015

Liabilities

Down

$7,640,102

Down $640,724 (-7.7%) from 2015

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin71st percentile

Revenue

Down

$784,544

Down $57,193 (-6.8%) from 2015

Expenses

Up

$699,503

Up $362,893 (+108%) from 2015

Net Income

Down

$85,041

Down $420,086 (-83%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth16th percentile

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

$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

2016

Assets$8,251,081
Liabilities$7,640,102
Net Assets$610,979
Open 2016 Filing

Operations Trend

Revenue Growth26th percentile

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

2016

Revenue$784,544
Expenses$699,503
Net Income$85,041
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Oct 31, 2016
Return Version
2015v2.1
Gross Receipts
$784,544
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 learning 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$8,415,850$8,222,987▼ $192,863
Pledges and Grants Receivable$375,000$25,000▼ $350,000
Cash and Non-Interest-Bearing Accounts$15,914$3,094▼ $12,820
Total Assets$8,806,764$8,251,081▼ $555,683
Liabilities
Other Liabilities$8,149,048$7,605,602▼ $543,446
Deferred Revenue$114,419$26,250▼ $88,169
Accounts Payable and Accrued Expenses$17,359$8,250▼ $9,109
Total Liabilities$8,280,826$7,640,102▼ $640,724
Net Assets / Fund Balance
Unrestricted Net Assets$525,938$610,979▲ $85,041
Total Net Assets Fund Balance$525,938$610,979▲ $85,041
Total Liabilities and Net Assets / Fund Balance$8,806,764$8,251,081▼ $555,683

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$7,521,667$192,863$7,714,530
Land$701,320-$701,320
Compensation and Service Providers
Top Officer Pay19th percentile

Board Members and Trustees

NameTitle
Richard ChavezPresident
Ama SamDirector
Elkin MontoyaDirector
Glenn MelloDirector
Matt CahillDirector
Roman JaquezDirector
Catherine BurdtClerk
Brian CampbellTreasurer
Suzanne FrechetteVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$154,447
Program Service Revenue
$563,907
Investment Income
$3
Other Revenue
$66,187
All Other Contributions
$141,350
Change in Net Assets
$85,041

Audited Revenue Reconciliation

Revenue per Audited Statements
$784,544
Total Revenue per Audited Statements
$784,544
Total Revenue per Form 990
$784,544
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$491,966
Grants and Similar Amounts Paid$207,537
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$285,970--$285,970
Grants to Domestic Orgs$207,537--$207,537
Depreciation Depletion$192,863--$192,863
Fees for Services Accounting$9,961$1,758-$11,719
Insurance-$1,149-$1,149
Other Expenses-$265-$265
Total Functional Expenses$696,331$3,172$0$699,503

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$699,503
Total Expenses per Audited Statements$699,503
Total Expenses per Form 990$699,503
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lowell Community Charter Public SchLowell, MA115Educational Programs$207,537
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
Note Payable 1 - Lccps$6,682,744
Note Payable 2 - Lccps$921,278
Due to Lccps$1,581
Rounding$-1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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

“The return is sent to the president who reviews it with treasurer and the outside independent certified public accounting firm. Both board members will discuss any issues regarding the return with the board at their next meeting.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Lowell Community Charter School
EIN
04-3491690
Phone
9783230800
Address
206 JACKSON STREET, LOWELL, MA 01852

Signing Officer

Name
Richard Chavez
Title
President
Phone
9783230800
Signed
2016-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Chavez
Formed
1999
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
9

Preparer

Firm
Cain Bourret Jarry & Associates LLC
Address
1595 LAKEVIEW AVENUE, DRACUT, MA 01826
Preparer
Steven R Bourret
Phone
9789571421
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S 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. The organization also leases the building and grounds to the school through an annual board approved lease agreement.”

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

“Fundraising expenses incurred in conducting the annual golf tournament fundraiser.”

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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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE ORGANIZATION WAS SPECIFICALLY CREATED AND ESTABLISHED TO SUPPORT THE LOWELL COMMUNITY CHARTER PUBLIC SCHOOL. A MASSACHUSETTS SCHOOL DISTRICT UNDER MASSACHUSETTS GENERAL LAW CHAPTER 71, SECTION 89. THE ORGANIZATION RAISES FUNDS THROUGH GRANTS AND DONATIONS TO SUPPORT THE EDUCATIONAL PROGRAMS OF THE PUBLIC SCHOOL. THE ORGANIZATION ALSO OWNS THE SCHOOL BUILDING AND LEASES IT TO THE SCHOOL FOR ITS CLASSROOMS AND ADMINISTRATIVE OFFICES. THE SCHOOL EDUCATES APPROXIMATELY 800 STUDENTS ON AN ANNUAL BASIS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION E, LINE 1C
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IRS990ScheduleD/ExpensesSubtotalAmt0699503
IRS990ScheduleD/LandGrp/BookValueAmt0701320
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0701320
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07521667
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0192863
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt07714530
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NOTE PAYABLE 2 - LCCPS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DUE TO LCCPS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ROUNDING
IRS990ScheduleD/RevenueSubtotalAmt0784544
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IRS990ScheduleD/TotalExpensesPerForm990Amt0699503
IRS990ScheduleD/TotalLiabilityAmt07605602
IRS990ScheduleD/TotalRevenuePerForm990Amt0784544
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0699503
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt0207537
IRS990ScheduleI/RecipientTable/IRCSectionDesc0115
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0EDUCATIONAL PROGRAMS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0LOWELL COMMUNITY CHARTER PUBLIC SCH
IRS990ScheduleI/RecipientTable/RecipientEIN0043457862
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0206 JACKSON STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0LOWELL
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd0018522106
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSES INCURRED IN CONDUCTING THE ANNUAL GOLF TOURNAMENT FUNDRAISER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE RETURN IS SENT TO THE PRESIDENT WHO REVIEWS IT WITH TREASURER AND THE OUTSIDE INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM. BOTH BOARD MEMBERS WILL DISCUSS ANY ISSUES REGARDING THE RETURN WITH THE BOARD AT THEIR NEXT MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
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 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt02
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1563907
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH DONATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1LEASE AGREEMENT
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0696331
IRS990/TotalFunctionalExpensesGrp/TotalAmt0699503
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt07640102
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,251,081
Liabilities
$7,640,102
Net assets
$610,979
Revenue
$784,544
Expenses
$699,503
Net income
$85,041
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