Civic Intelligence

Lowell'S Maritime Foundation Inc

EIN 06-1793898 • 501(c)3 • Amesbury, MA

Profile

To preserve and perpetuate the art and craft of wooden boat building and promote the history of Lowells Boat Shop and its environs.

459 Main StAmesbury, MA 01913

www.lowellsboatshop.com

Siviq Scores

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

Liabilities / Assets

58th percentile

0.04x

Higher debt load relative to assets than 58% of similar nonprofits.

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

Liabilities / Revenue

67th percentile

0.08x

Higher debt load relative to revenue than 67% of similar nonprofits.

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

Net Margin

45th percentile

2.2%

Higher net margin than 45% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

49th percentile

2.9%

Faster asset growth than 49% of similar nonprofits.

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

Revenue Growth

52nd percentile

8.3%

Faster revenue growth than 52% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$906,991

Up $25,146 (+2.9%) from 2023

Liabilities

Up

$39,005

Up $12,424 (+47%) from 2023

Net Assets

Up

$867,986

Up $12,722 (+1.5%) from 2023

Operations
Liabilities / Revenue67th percentileNet Margin45th percentile

Revenue

Up

$460,259

Up $35,091 (+8.3%) from 2023

Expenses

Up

$449,925

Up $23,450 (+5.5%) from 2023

Net Income

Up

$10,334

Up $11,641 (+891%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth49th percentile

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

$1.0M$500K$0Assets 2011: $200,061Liabilities 2011: $10,004Net Assets 2011: $190,0572011Assets 2012: $252,929Liabilities 2012: $15,794Net Assets 2012: $237,1352012Assets 2013: $202,168Liabilities 2013: $9,484Net Assets 2013: $192,6842013Assets 2014: $314,928Liabilities 2014: $18,237Net Assets 2014: $296,6912014Assets 2015: $352,244Liabilities 2015: $16,556Net Assets 2015: $335,6882015Assets 2016: $388,422Liabilities 2016: $43,345Net Assets 2016: $345,0772016Assets 2017: $497,583Liabilities 2017: $51,393Net Assets 2017: $446,1902017Assets 2018: $553,197Liabilities 2018: $26,440Net Assets 2018: $526,7572018Assets 2019: $656,980Liabilities 2019: $28,696Net Assets 2019: $628,2842019Assets 2020: $830,671Liabilities 2020: $44,424Net Assets 2020: $786,2472020Assets 2021: $903,068Liabilities 2021: $36,933Net Assets 2021: $866,1352021Assets 2022: $863,202Liabilities 2022: $32,173Net Assets 2022: $831,0292022Assets 2023: $881,845Liabilities 2023: $26,581Net Assets 2023: $855,2642023Assets 2024: $906,991Liabilities 2024: $39,005Net Assets 2024: $867,9862024

Highlighted filing

2024

Assets$906,991
Liabilities$39,005
Net Assets$867,986
Open 2024 Filing

Operations Trend

Revenue Growth52nd percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $38,886Expenses 2011: $37,078Net Income 2011: $1,8082011Revenue 2012: $193,922Expenses 2012: $146,844Net Income 2012: $47,0782012Revenue 2013: $164,265Expenses 2013: $208,716Net Income 2013: -$44,4512013Revenue 2014: $305,706Expenses 2014: $201,699Net Income 2014: $104,0072014Revenue 2015: $284,219Expenses 2015: $243,892Net Income 2015: $40,3272015Revenue 2016: $250,196Expenses 2016: $240,899Net Income 2016: $9,2972016Revenue 2017: $332,547Expenses 2017: $231,285Net Income 2017: $101,2622017Revenue 2018: $354,455Expenses 2018: $273,314Net Income 2018: $81,1412018Revenue 2019: $434,990Expenses 2019: $342,361Net Income 2019: $92,6292019Revenue 2020: $493,152Expenses 2020: $344,112Net Income 2020: $149,0402020Revenue 2021: $436,677Expenses 2021: $374,552Net Income 2021: $62,1252021Revenue 2022: $403,104Expenses 2022: $386,081Net Income 2022: $17,0232022Revenue 2023: $425,168Expenses 2023: $426,475Net Income 2023: -$1,3072023Revenue 2024: $460,259Expenses 2024: $449,925Net Income 2024: $10,3342024

Highlighted filing

2024

Revenue$460,259
Expenses$449,925
Net Income$10,334
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$906,991
Liabilities
$39,005
Net assets
$867,986
Revenue
$460,259
Expenses
$449,925
Net income
$10,334
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.07$0.39$8.68$4.60$4.50$0.10
2023Detailed filing. Detailed filing data is available for this year.$8.82$0.27$8.55$4.25$4.26$0.01
2022Detailed filing. Detailed filing data is available for this year.$8.63$0.32$8.31$4.03$3.86$0.17
2021Detailed filing. Detailed filing data is available for this year.$9.03$0.37$8.66$4.37$3.75$0.62
2020Detailed filing. Detailed filing data is available for this year.$8.31$0.44$7.86$4.93$3.44$1.49
2019Detailed filing. Detailed filing data is available for this year.$6.57$0.29$6.28$4.35$3.42$0.93
2018Detailed filing. Detailed filing data is available for this year.$5.53$0.26$5.27$3.54$2.73$0.81
2017Detailed filing. Detailed filing data is available for this year.$4.98$0.51$4.46$3.33$2.31$1.01
2016Detailed filing. Detailed filing data is available for this year.$3.88$0.43$3.45$2.50$2.41$0.09
2015Detailed filing. Detailed filing data is available for this year.$3.52$0.17$3.36$2.84$2.44$0.40
2014Detailed filing. Detailed filing data is available for this year.$3.15$0.18$2.97$3.06$2.02$1.04
2013Detailed filing. Detailed filing data is available for this year.$2.02$0.09$1.93$1.64$2.09$0.44
2012Summary only. Only limited summary data is available for this year.$2.53$0.16$2.37$1.94$1.47$0.47
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.00$0.10$1.90$0.39$0.37$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 8, 2025
Return Version
2024v5.2
Gross Receipts
$510,057
Mission and Program Overview

Mission

To preserve and perpetuate the art and craft of wooden boat building and promote the history of Lowells Boat Shop and its environs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$327,068$317,088▼ $9,980
Savings and Temporary Cash Investments$300,193$304,825▲ $4,632
Investments in Publicly Traded Securities$221,653$247,197▲ $25,544
Cash and Non-Interest-Bearing Accounts$27,931$27,881▼ $50
Inventories for Sale or Use$5,000$10,000▲ $5,000
Total Assets$881,845$906,991▲ $25,146
Liabilities
Accounts Payable and Accrued Expenses$19,532$27,189▲ $7,657
Deferred Revenue$7,049$11,816▲ $4,767
Other Liabilities$0$0→ $0
Total Liabilities$26,581$39,005▲ $12,424
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$855,264$867,986▲ $12,722
Total Net Assets Fund Balance$855,264$867,986▲ $12,722
Total Liabilities and Net Assets / Fund Balance$881,845$906,991▲ $25,146

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$200,228$131,008$331,236
Land$107,618-$107,618
Equipment$9,242$25,960$35,202

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$222,920$10,006▲ $15,524-$248,450
2023$184,193$12,724▲ $26,003-$222,920
2022$228,820$3,294▼ $47,921-$184,193
2021$101,755$101,221▲ $25,844-$228,820
2020$61,617$30,000▲ $10,138-$101,755
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Graham McKayExecutive DirectorFT$75,602$75,602
Rosamond SmithDirectorPT$32,954$32,954

Board Members and Trustees

NameTitle
Bob BartonChairman
Frank MorseVice Chair
Allan JarvisDirector
Pamela BatesDirector
Patty HoytDirector
Tim BroadrickDirector
Tom ValeoDirector
Tyler DroletDirector
Ward CaswellDirector
Bethany DorauSecretary
Cathy TymowskiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$299,294
Program Service Revenue
$78,314
Investment Income
$20,550
Other Revenue
$62,101
All Other Contributions
$256,806
Change in Net Assets
$10,334
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$297,272
Other Expenses$152,653
Total Fundraising Expense$41,375
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$136,063$43,825$8,983$188,871
Current Officers, Directors, Trustees, and Key Employees$24,948$25,705$24,949$75,602
Insurance$39,390$8,304$2,416$50,110
Fees for Services Other$30,163$4,776$215$35,154
Payroll Taxes$13,589$5,868$2,864$22,321
Depreciation Depletion$13,202$0$0$13,202
Other Employee Benefits$6,379$2,755$1,344$10,478
Occupancy$4,511$2,474$291$7,276
Office Expenses$0$5,474$0$5,474
Fees for Services Accounting$0$4,250$0$4,250
Travel$3,673$0$0$3,673
Other Expenses$2,791$0$0$2,791
All Other Expenses$0$804$0$804
Advertising$500$0$0$500
Total Functional Expenses$301,652$106,898$41,375$449,925
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$59,583
Fundraising Direct Expenses$17,117
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
HOH Group Tour$56,468$56,468$17,117$39,351
Total Events$56,468$56,468$17,117$39,351
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
None$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
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
Filing and Contact Details

Filer

Filer Name
Lowell's Maritime Foundation Inc
EIN
06-1793898
Phone
9788340050
Address
459 Main St, Amesbury, MA 01913

Signing Officer

Name
Graham McKay
Title
Executive Director
Phone
9788340050
Signed
2025-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Graham McKay
Formed
2006
Legal Domicile
Ma
Voting Board Members
13
Independent Board Members
13
Employees
13
Volunteers
60

Preparer

Firm
Fritz Deguglielmo LLC
Address
8 ESSEX STREET, NEWBURYPORT, MA 01950
Preparer
Daniel E Schaffner CPA
Phone
9784622161
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“The Form 990 is reviewed by the vice-chairman of the board,who presents it to the board. The board of directors reviews and approves the Form 990 before it is submitted.”

Pt VI, Line 19

“The Organization makes its governing documents available to the public upon request.”

Pt VI, Line 6

“The Organization has members, other than board members, that vote to appoint board members.”

Pt VI, Line 7A

“The Organization has members, other than board members, that vote to appoint board members.”

Financial Statement Notes

Pt X, Line 2

“The Organization has adopted the application of the provisions of FASB ASC 740-10 (formerly FASB Interpretation No. 48, Accounting For Uncertainty in Income Taxes). The primary tax positions made by the Organization are the existence/non-existence of Unrelated Business Income Tax and the Organizations status as an exempt organization under Section 501(c)(3) of the Internal Revenue Code. The Organization currently evaluates all tax positions, and makes determinations regarding the likelihood of those positions being upheld under review. For the year presented, and as a result of adoption, the Organization has not recognized any tax benefits or loss contingencies for uncertain tax positions based on its evaluations. The Organizations Forms 990, Return of Organization Exempt from Income Tax, for the years ending December 31, 2024, 2023, 2022 and 2021 are subject to examination by the IRS, generally for 3 years after they are filed.”

Pt V, Line 4

“The board designated endowment is intended to enable the Organization to more completely fulfill its mission, and, therefore, distributions from the endowment shall be limited to (i) capital needs of Lowells Maritime Foundation, (ii) program support, (iii) seed money for new projects and programs, and special one-time projects, and (iv) such other purposes as are specifically designated by donors whose gifts are included in the endowment.”

Raw XML AppendixShowing 400 of 567 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
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