Civic Intelligence

Lowell Sun Charities Inc

EIN 04-6004936 • 501(c)3 • Lowell, MA

Profile

Raise funds for charitable causes as well as needy families in the Greater Lowell area.

PO Box 2439Lowell, MA 01851-0701

n/A

Siviq Scores

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

Liabilities / Assets

70th percentile

0.02x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

74th percentile

0.02x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

21st percentile

-25%

Higher net margin than 21% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

91st percentile

$36,000

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 14.1% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

33rd percentile

-18%

Faster asset growth than 33% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

32nd percentile

-23%

Faster revenue growth than 32% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$283,058

Down $63,240 (-18%) from 2024

Liabilities

Down

$6,375

Down $70 (-1.1%) from 2024

Net Assets

Down

$276,683

Down $63,170 (-19%) from 2024

Operations
Liabilities / Revenue74th percentileNet Margin21st percentile

Revenue

Down

$255,574

Down $75,463 (-23%) from 2024

Expenses

Down

$318,744

Down $29,798 (-8.5%) from 2024

Net Income

Down

-$63,170

Down $45,665 (-261%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth33rd percentile

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

$400K$300K$200K$100K$0Assets 2010: $158,340Liabilities 2010: $7,329Net Assets 2010: $151,0112010Assets 2011: $147,698Liabilities 2011: $3,220Net Assets 2011: $144,4782011Assets 2012: $168,827Liabilities 2012: $3,561Net Assets 2012: $165,2662012Assets 2013: $123,802Liabilities 2013: $3,000Net Assets 2013: $120,8022013Assets 2014: $143,736Liabilities 2014: $3,000Net Assets 2014: $140,7362014Assets 2015: $93,241Liabilities 2015: $3,024Net Assets 2015: $90,2172015Assets 2016: $91,367Liabilities 2016: $3,323Net Assets 2016: $88,0442016Assets 2017: $78,302Liabilities 2017: $2,664Net Assets 2017: $75,6382017Assets 2018: $123,724Liabilities 2018: $5,901Net Assets 2018: $117,8232018Assets 2019: $156,244Liabilities 2019: $10,849Net Assets 2019: $145,3952019Assets 2020: $275,503Liabilities 2020: $5,703Net Assets 2020: $269,8002020Assets 2021: $262,680Liabilities 2021: $5,783Net Assets 2021: $256,8972021Assets 2022: $244,676Liabilities 2022: $5,992Net Assets 2022: $238,6842022Assets 2023: $364,764Liabilities 2023: $7,406Net Assets 2023: $357,3582023Assets 2024: $346,298Liabilities 2024: $6,445Net Assets 2024: $339,8532024Assets 2025: $283,058Liabilities 2025: $6,375Net Assets 2025: $276,6832025

Highlighted filing

2025

Assets$283,058
Liabilities$6,375
Net Assets$276,683
Open 2025 Filing

Operations Trend

Revenue Growth32nd percentile

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

$600K$400K$200K$0-$200KRevenue 2010: $438,372Expenses 2010: $413,870Net Income 2010: $24,5022010Revenue 2011: $264,813Expenses 2011: $271,346Net Income 2011: -$6,5332011Revenue 2012: $287,688Expenses 2012: $266,900Net Income 2012: $20,7882012Revenue 2013: $315,704Expenses 2013: $360,168Net Income 2013: -$44,4642013Revenue 2014: $318,929Expenses 2014: $298,995Net Income 2014: $19,9342014Revenue 2015: $267,695Expenses 2015: $318,214Net Income 2015: -$50,5192015Revenue 2016: $305,128Expenses 2016: $307,301Net Income 2016: -$2,1732016Revenue 2017: $279,155Expenses 2017: $291,561Net Income 2017: -$12,4062017Revenue 2018: $294,831Expenses 2018: $252,646Net Income 2018: $42,1852018Revenue 2019: $374,916Expenses 2019: $347,344Net Income 2019: $27,5722019Revenue 2020: $473,859Expenses 2020: $349,454Net Income 2020: $124,4052020Revenue 2021: $267,809Expenses 2021: $280,712Net Income 2021: -$12,9032021Revenue 2022: $236,260Expenses 2022: $254,473Net Income 2022: -$18,2132022Revenue 2023: $416,760Expenses 2023: $298,086Net Income 2023: $118,6742023Revenue 2024: $331,037Expenses 2024: $348,542Net Income 2024: -$17,5052024Revenue 2025: $255,574Expenses 2025: $318,744Net Income 2025: -$63,1702025

Highlighted filing

2025

Revenue$255,574
Expenses$318,744
Net Income-$63,170
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$283,058
Liabilities
$6,375
Net assets
$276,683
Revenue
$255,574
Expenses
$318,744
Net income
-$63,170
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.83$0.06$2.77$2.56$3.19$0.63
2024Detailed filing. Detailed filing data is available for this year.$3.46$0.06$3.40$3.31$3.49$0.18
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.65$0.07$3.57$4.17$2.98$1.19
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.45$0.06$2.39$2.36$2.54$0.18
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.63$0.06$2.57$2.68$2.81$0.13
2020Detailed filing. Detailed filing data is available for this year.$2.76$0.06$2.70$4.74$3.49$1.24
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.56$0.11$1.45$3.75$3.47$0.28
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.06$1.18$2.95$2.53$0.42
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.03$0.76$2.79$2.92$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.03$0.88$3.05$3.07$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.93$0.03$0.90$2.68$3.18$0.51
2014Detailed filing. Detailed filing data is available for this year.$1.44$0.03$1.41$3.19$2.99$0.20
2013Summary only. Only limited summary data is available for this year.$1.24$0.03$1.21$3.16$3.60$0.44
2012Summary only. Only limited summary data is available for this year.$1.69$0.04$1.65$2.88$2.67$0.21
2011Summary only. Only limited summary data is available for this year.$1.48$0.03$1.44$2.65$2.71$0.07
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.07$1.51$4.38$4.14$0.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 17, 2025
Return Version
2024v5.2
Gross Receipts
$255,574
Mission and Program Overview

Mission

Raise funds for charitable causes as well as needy families in the greater lowell area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$346,048$282,808▼ $63,240
Cash and Non-Interest-Bearing Accounts$250$250→ $0
Total Assets$346,298$283,058▼ $63,240
Liabilities
Accounts Payable and Accrued Expenses$6,445$6,375▼ $70
Total Liabilities$6,445$6,375▼ $70
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$339,853$276,683▼ $63,170
Total Net Assets Fund Balance$339,853$276,683▼ $63,170
Total Liabilities and Net Assets / Fund Balance$346,298$283,058▼ $63,240
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kevin CoughlinPresidentPT$36,000$36,000
Charles B CastleberryDirector-non Voting-$36,000$36,000

Board Members and Trustees

NameTitle
Liz LeddyDirector
Michael SheehanDirector-non Voting
Kevin CorradoClerk
Marc GrassoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$250,976
Program Service Revenue
$0
Investment Income
$4,598
Other Revenue
$0
All Other Contributions
$179,322
Change in Net Assets
$-63,170
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$179,524
Salaries, Compensation, and Employee Benefits$100,855
Total Fundraising Expense$39,237
Other Expenses$38,365
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$117,691--$117,691
Grants to Domestic Orgs$61,833--$61,833
Other Salaries and Wages-$21,000$36,338$57,338
Current Officers, Directors, Trustees, and Key Employees-$36,000-$36,000
Advertising$10,766--$10,766
Fees for Services Other-$7,800-$7,800
Payroll Taxes-$4,618$2,899$7,517
Fees for Services Accounting-$6,105-$6,105
Office Expenses-$5,451-$5,451
Other Expenses$671$4,050-$4,721
Conferences and Meetings-$3,522-$3,522
Total Functional Expenses$190,961$88,546$39,237$318,744
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lowell General HospitalLowell, MA-Golf Challenge and Other Sponsorship Programs$18,000
Greater Lowell Community FoundatonLowell, MA-Sponsorships and Scholarship Fund$9,500
Lowell Philharmonic OrchestraLowell, MA-Program Sponsorship$7,500
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golden Gloves Boxing$71,654-$0-
Total Events$71,654---
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Marc GrassoBoard MemberPaid Consulting Fees to Member of the Board of DirectorsNo$7,800
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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, Part VI, Section A, line 8B

“There are no other committees with authority to act on behalf of the governing body.”

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

“The 990 will be reviewed by the Treasurer before it is filed. The 990 will be made available to the board members.”

Form 990, Part VI, Section C, line 19

“All done upon request.”

Filing and Contact Details

Filer

Filer Name
Lowell Sun Charities Inc
EIN
04-6004936
Phone
9789704786
Address
PO BOX 2439, LOWELL, MA 01851-0701

Signing Officer

Name
Marc Grasso
Title
Treasurer
Phone
9789704786
Signed
2025-09-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marc Grasso
Formed
1947
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
4
Employees
5
Volunteers
0

Preparer

Firm
Shannon Cullen & Associates LLC
Address
26 NORTH RD STE 5, CHELMSFORD, MA 01824
Preparer
James C Shannon Iii
Phone
9782503777
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

“Accounting standards provide detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in an entity's financial statements. Under these accounting standards, an entitiy is required to recognize on the financial statement the impact of a tax position when it is more likely than no that the position will not be sustained upon examination. Management has evaluated its significant tax positions against the criteria established by these accounting standards and believes there are no such tax positions requiring accounting recognition. The Organization's federal and state tax returns are subject to examination by taxing authorities for the years ended June 30, 2023, 2022 and 2021.”

Raw XML Appendix390 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/BOYAmt06445
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt06375
IRS990/ActivitiesConductedPrtshpInd00
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IRS990/AddressChangeInd0X
IRS990/AdvertisingGrp/ProgramServicesAmt010766
IRS990/AdvertisingGrp/TotalAmt010766
IRS990/AllOtherContributionsAmt0179322
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ELAINE BORRY
IRS990/BooksInCareOfDetail/PhoneNum09784587100
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 2439
IRS990/BooksInCareOfDetail/USAddress/CityNm0LOWELL
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0018510701
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
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IRS990/CashNonInterestBearingGrp/BOYAmt0250
IRS990/CashNonInterestBearingGrp/EOYAmt0250
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt036000
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt036000
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt03522
IRS990/ConferencesMeetingsGrp/TotalAmt03522
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt071654
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0250976
IRS990/CYGrantsAndSimilarPaidAmt0179524
IRS990/CYInvestmentIncomeAmt04598
IRS990/CYOtherExpensesAmt038365
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-63170
IRS990/CYSalariesCompEmpBnftPaidAmt0100855
IRS990/CYTotalExpensesAmt0318744
IRS990/CYTotalFundraisingExpenseAmt039237
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0255574
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0TO PROVIDE FOOD AND PERSONAL ITEMS TO NEEDY FAMILIES IN THE GREATER LOWELL AND MERRIMACK VALLEY AREAS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0125189
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt06105
IRS990/FeesForServicesAccountingGrp/TotalAmt06105
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt07800
IRS990/FeesForServicesOtherGrp/TotalAmt07800
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt015.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
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/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0KEVIN COUGHLIN
IRS990/Form990PartVIISectionAGrp/PersonNm1MARC GRASSO
IRS990/Form990PartVIISectionAGrp/PersonNm2KEVIN CORRADO
IRS990/Form990PartVIISectionAGrp/PersonNm3LIZ LEDDY
IRS990/Form990PartVIISectionAGrp/PersonNm4CHARLES B CASTLEBERRY
IRS990/Form990PartVIISectionAGrp/PersonNm5MICHAEL SHEEHAN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt036000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt436000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2CLERK
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR-NON VOTING
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR-NON VOTING
IRS990/Form990ProvidedToGvrnBodyInd00
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IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt071654
IRS990/FundraisingDirectExpensesAmt00
IRS990/FundraisingGrossIncomeAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantAmt0117691
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0117691
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IRS990/GrantsToDomesticOrgsGrp/TotalAmt061833
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0255574
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04598
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt02
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
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IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt0276683
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NondeductibleContributionsInd00
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IRS990/OfficeExpensesGrp/TotalAmt05451
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt021000
IRS990/OtherSalariesAndWagesGrp/TotalAmt057338
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt02899
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04618
IRS990/PayrollTaxesGrp/TotalAmt07517
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MARC GRASSO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0TO RAISE FUNDS FOR CHARITABLE CAUSES AND ORGANIZATIONS IN THE GREATER LOWELL AND MERRIMACK VALLEY AREAS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt065772
IRS990/ProgSrvcAccomActy2Grp/GrantAmt061833
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYExcessBenefitTransInd00
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IRS990/PYOtherExpensesAmt039395
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IRS990/PYProgramServiceRevenueAmt00
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IRS990/PYTotalExpensesAmt0348542
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0331037
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-63170
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0346048
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0282808
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0238424
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0312912
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0397343
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0309959
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0268746
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01527384
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04598
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt031
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt092
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt025
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt036
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04782
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt068868
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99690
IRS990ScheduleA/PublicSupportPY170Pct00.99990
IRS990ScheduleA/PublicSupportTotal170Amt01527384
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0238424
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0312912
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0397343
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0309959
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0268746
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01527384
IRS990ScheduleA/TotalSupportAmt01532166
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/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Accounting standards provide detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in an entity's financial statements. Under these accounting standards, an entitiy is required to recognize on the financial statement the impact of a tax position when it is more likely than no that the position will not be sustained upon examination. Management has evaluated its significant tax positions against the criteria established by these accounting standards and believes there are no such tax positions requiring accounting recognition. The Organization's federal and state tax returns are subject to examination by taxing authorities for the years ended June 30, 2023, 2022 and 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt071654
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt071654
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLDEN GLOVES BOXING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt071654
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt071654
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt00
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0117691
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0VOUCHERS FOR FOOD AND/OR CHRISTMAS GIFTS
IRS990ScheduleI/RecipientTable/CashGrantAmt09500
IRS990ScheduleI/RecipientTable/CashGrantAmt17500
IRS990ScheduleI/RecipientTable/CashGrantAmt218000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SPONSORSHIPS AND SCHOLARSHIP FUND
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1PROGRAM SPONSORSHIP
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2GOLF CHALLENGE AND OTHER SPONSORSHIP PROGRAMS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0GREATER LOWELL COMMUNITY FOUNDATON
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1LOWELL PHILHARMONIC ORCHESTRA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2LOWELL GENERAL HOSPITAL
IRS990ScheduleI/RecipientTable/RecipientEIN0043401997
IRS990ScheduleI/RecipientTable/RecipientEIN1043090106
IRS990ScheduleI/RecipientTable/RecipientEIN2042103590
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0100 MERRIMACK STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1PO BOX 1403
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2295 VARNUM AVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0LOWELL
IRS990ScheduleI/RecipientTable/USAddress/CityNm1LOWELL
IRS990ScheduleI/RecipientTable/USAddress/CityNm2LOWELL
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1MA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2MA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd001852
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd101853
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd201854
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc1FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc2FMV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Grants are made to organizations that assist individuals in the Greater Lowell area. Grants are made to low income families in the Greater Lowell area based upon need after completion of application and interview.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0MARC GRASSO
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt07800
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0PAID CONSULTING FEES TO MEMBER OF THE BOARD OF DIRECTORS
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0There are no other committees with authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 990 will be reviewed by the Treasurer before it is filed. The 990 will be made available to the board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All done upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0346298
IRS990/TotalAssetsEOYAmt0283058
IRS990/TotalAssetsGrp/BOYAmt0346298
IRS990/TotalAssetsGrp/EOYAmt0283058
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0250976
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt039237
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt088546
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0190961
IRS990/TotalFunctionalExpensesGrp/TotalAmt0318744
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06445
IRS990/TotalLiabilitiesEOYAmt06375
IRS990/TotalLiabilitiesGrp/BOYAmt06445
IRS990/TotalLiabilitiesGrp/EOYAmt06375
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0339853
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0276683
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0190961
IRS990/TotalReportableCompFromOrgAmt072000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04598
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0255574
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0346298
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0283058
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 2439
IRS990/USAddress/CityNm0LOWELL
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd0018510701
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARC GRASSO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09789704786
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWELL SUN CHARITIES INC
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0046004936
ReturnHeader/Filer/PhoneNum09789704786
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2439
ReturnHeader/Filer/USAddress/CityNm0LOWELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd0018510701
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0821733689
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SHANNON CULLEN & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt026 NORTH RD STE 5
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHELMSFORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001824
ReturnHeader/PreparerPersonGrp/PhoneNum09782503777
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES C SHANNON III
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-09-30T13:47:00-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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