Liabilities / Assets
25th percentile
Higher debt load relative to assets than 25% of similar nonprofits.
Lowell Parks and Conservation Trust Inc.
990 • Fiscal year 2014 • EIN 22-3070912
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.01x
Liabilities / Revenue
38th percentile
Higher debt load relative to revenue than 38% of similar nonprofits.
Net Margin
79th percentile
Higher net margin than 79% of similar nonprofits.
Top Officer Pay
52nd percentile
Higher top officer pay than 52% of similar nonprofits.
Top officer pay equals 25.6% of source-year revenue.
Asset Growth
68th percentile
Faster asset growth than 68% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
Up$1,344,561
Up $107,907 (+8.7%) from 2013
Net Assets
Up$1,328,873
Up $122,939 (+10%) from 2013
Liabilities
Down$15,688
Down $15,032 (-49%) from 2013
Revenue And Expenses
Revenue
$259,730
No earlier filing loaded for comparison.
Expenses
Up$205,346
Up $1,626 (+0.8%) from 2013
Net Income
$54,384
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2013 to Jun 30, 2014
- Signed
- Dec 18, 2014
- Return Version
- 2013v4.0
- Gross Receipts
- $262,226
Mission and Program Overview
Mission
To improve the quality of life for the people of lowell through education and through the creation, conservation, and preservation of parks, open spaces, and special places.
To improve the quality of life for the people of lowell through the creation, conservation, and preservation of the parks, open spaces, and special places.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $891,928 | $944,651 | ▲ $52,723 |
| Cash and Non-Interest-Bearing Accounts | $164,447 | $146,690 | ▼ $17,757 |
| Savings and Temporary Cash Investments | $51,778 | $48,383 | ▼ $3,395 |
| Accounts Receivable | $37,511 | $35,371 | ▼ $2,140 |
| Prepaid Expenses and Deferred Charges | $3,484 | $3,444 | ▼ $40 |
| Total Assets | $1,236,654 | $1,344,561 | ▲ $107,907 |
| Other Assets Total | $87,506 | $166,022 | ▲ $78,516 |
| Liabilities | |||
| Other Liabilities | $19,000 | $9,000 | ▼ $10,000 |
| Accounts Payable and Accrued Expenses | $11,720 | $6,688 | ▼ $5,032 |
| Total Liabilities | $30,720 | $15,688 | ▼ $15,032 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $868,091 | $1,139,455 | ▲ $271,364 |
| Temporarily Rstr Net Assets | $287,843 | $139,418 | ▼ $148,425 |
| Permanently Rstr Net Assets | $50,000 | $50,000 | → $0 |
| Total Net Assets Fund Balance | $1,205,934 | $1,328,873 | ▲ $122,939 |
| Total Liabilities and Net Assets / Fund Balance | $1,236,654 | $1,344,561 | ▲ $107,907 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $705,222 | - | $705,222 |
| Buildings | $188,918 | $123,931 | $312,849 |
| Other Land Buildings | $50,000 | - | $50,000 |
| Equipment | $511 | $13,264 | $13,775 |
| Other Assets Org | $166,022 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2013 | $87,506 | $65,011 | ▲ $20,574 | - | $166,022 |
| 2012 | $80,713 | $1,528 | ▲ $9,114 | - | $87,506 |
| 2011 | $69,137 | $14,600 | ▲ $127 | - | $80,713 |
| 2010 | $47,617 | $18,022 | ▲ $5,631 | - | $69,137 |
| 2009 | $17,448 | $30,314 | ▲ $1,061 | - | $47,617 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Jane Calvin | Exec. Director | FT | $66,511 | $66,511 |
Board Members and Trustees
| Name | Title |
|---|---|
| Dr Mark Romanowsky | President |
| Brian Chapman | Board Member |
| JAMES O'HEARN | Board Member |
| Matthew C Donahue Esq | Board Member |
| Sopheap Theam | Board Member |
| Stephen Conant | Board Member |
| William Martin Esq | Board Member |
| Sheila Kirschbaum | Clerk |
| Christine Cole | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $256,896
- Program Service Revenue
- $2,449
- Investment Income
- $136
- Other Revenue
- $249
- All Other Contributions
- $200,576
- Change in Net Assets
- $54,384
Noncash Contribution Practices
- Property subject to holding requirements
- No
- Reviewed unusual noncash gifts
- No
- Third parties used for noncash contributions
- No
Noncash Contributions
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Real Estate Other | 1 | $61,808 | Estimated Fair Market Value (FMV) |
| Total Noncash Contributions | 1 | $61,808 | - |
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $259,730
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $24,204
- Total Revenue per Audited Statements
- $283,934
- Total Revenue per Form 990
- $259,730
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $112,345 |
| Other Expenses | $93,001 |
| Total Fundraising Expense | $7,055 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $56,986 | $8,119 | $5,391 | $70,496 |
| Other Salaries and Wages | $31,360 | $2,406 | - | $33,766 |
| Office Expenses | $12,968 | $5,955 | $1,058 | $19,981 |
| Fees for Services Other | $10,200 | $3,102 | $175 | $13,477 |
| Depreciation Depletion | $9,085 | - | - | $9,085 |
| Insurance | $500 | $7,986 | - | $8,486 |
| Payroll Taxes | $7,060 | $592 | $431 | $8,083 |
| Fees for Services Accounting | - | $4,200 | - | $4,200 |
| Conferences and Meetings | $1,875 | $259 | - | $2,134 |
| Other Expenses | $6,280 | $1,082 | - | $1,082 |
| Information Technology | $499 | $499 | - | $998 |
| Travel | $784 | $102 | - | $886 |
| Advertising | $345 | $25 | - | $370 |
| All Other Expenses | - | $220 | - | $220 |
| Total Functional Expenses | $160,501 | $37,790 | $7,055 | $205,346 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $211,346 |
| Expenses per Audited Statements | $205,346 |
| Total Expenses per Form 990 | $205,346 |
| Expenses Not Reported on Form 990 | $6,000 |
| Expenses Not Reported on Financial Statements | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $2,745 |
| Fundraising Direct Expenses | $2,496 |
| 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
| Liability | Amount |
|---|---|
| Property Tax Lien | $9,000 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- 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
- Yes
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- 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 2
“Two members of the board of directors are partners in a law firm.”
Form 990, Part VI, Section B, Line 11
“The entire board meets with the auditors to review the form 990 before approving it to be filed.”
Form 990, Part VI, Section B, Line 12C
“Board members are required to sign annual conflict of interest statements.”
Form 990, Part VI, Section B, Line 15A
“A personnel committee meets annually with the executive director. This committee reviews data on the pay scale of other local executive directors. They've determined that the organization's executive directors salary is average. This is then reviewed and voted on by the entire board.”
Form 990, Part VI, Section C, Line 19
“Governing documents, conflict of interest policy, and financial statements are available upon request.”
Filing and Contact Details
Filer
- EIN
- 22-3070912
- Phone
- 9789340030
Signing Officer
- Name
- Jane Calvin
- Title
- Executive Director
- Phone
- 9789340030
- Signed
- 2014-12-18
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Jane Calvin
- Formed
- 1991
- Legal Domicile
- Ma
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 3
- Volunteers
- 207
Preparer
- Preparer
- Raymond L Anstiss Jr
- Phone
- 9784522500
Supplemental Narrative
Financial Statement Notes
PART II, LINE 9:
“The organization monitors easements in the normal course of its operations and associated costs are expensed as incurred. The estimated value of the easements in not included in the statement of financial position because the easements do not represent a future economic benefit to the organization.”
PART III, LINE 4:
“The artifacts all came with the spalding house and range from furniture to lamps, cross stitches to dishes. These were all collected by the daughters of the american revolution. The artifacts help us convey the history of the spalding house, which we hope to open eventually as an urban environmental education museum. The artifacts also help us convey a sense of place.”
PART V, LINE 4:
“Lowell parks and conservation trust established five endowment funds with the greater lowell community foundation with the intent of growing the endowments so that the annual distributions could be used to further the mission of improving the quality of life for the people of lowell through the creation, conservation, and preservation of the parks, open spaces, and special places. Four of the endowments are to provide funds for the maintenance of property owned by lowell parks and conservation trust, and the other is to provide funds for conservation easement defense as well as to fund operations.”
PART X, LINE 2:
“Lowell parks & conservation trust, inc. Has been granted tax-exempt status under internal revenue code section 501(c)(3) and is, therefore, generally exempt from federal and state income taxes. Accordingly, no provision for income taxes has been provided for in the accompanying financial statements. Asc 740-10, "income taxes" requires the organization to evaluate and disclose tax positions that could have an effect on the organization's financial statements. The organization reports its activities to the internal revenue service and to the commonwealth of massachusetts on an annual basis. These informational returns are generally subject to audit and review by the governmental agencies for a period of three years after filing. Substantially all of the organization's income, expenditures and activities relate to its exempt purpose, therefore, management has determined that the organization is not subject to unrelated business income taxes and will continue to qualify as a tax-exempt not-for-profit entity.”
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| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 944651 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1081846 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 52020 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO IMPROVE THE QUALITY OF LIFE FOR THE PEOPLE OF LOWELL THROUGH THE CREATION, CONSERVATION, AND PRESERVATION OF THE PARKS, OPEN SPACES, AND SPECIAL PLACES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1205934 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1328873 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 249 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 249 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 18204 |
| IRS990/NoncashContributionsAmt | 0 | 61808 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 1058 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 5955 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 12968 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 19981 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 87506 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 166022 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | PROJECT SUPPLIES & EQUI |
| IRS990/OtherExpensesGrp/Desc | 1 | PROPERTY MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | MEMBERSHIP DUES |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS EXPENSE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3243 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 1082 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 22559 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 6280 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 22559 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 6280 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3243 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1082 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 19000 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 9000 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 2406 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 31360 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 33766 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 431 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 592 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 7060 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 8083 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 50000 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 50000 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 3484 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 3444 |
| IRS990/PrincipalOfficerNm | 0 | JANE CALVIN |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 50351 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713990 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | WHITE WATER RAFTING ON |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2449 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2449 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 236652 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 119 |
| IRS990/PYOtherExpensesAmt | 0 | 100739 |
| IRS990/PYOtherRevenueAmt | 0 | 203 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1810 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 35064 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 102981 |
| IRS990/PYTotalExpensesAmt | 0 | 203720 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 238784 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 54384 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 2449 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 51778 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 48383 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 256896 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 236652 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 205979 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 282618 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 252854 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1234999 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 136 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 119 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 531 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 623 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 753 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 2162 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 22829 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.93190 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.93510 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1152909 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 82090 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 256896 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 236652 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 205979 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 282618 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 252854 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1234999 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1237161 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/ArtPublicExhibitionAmountsGrp/AssetsIncludedAmt | 0 | 50000 |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.32600 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 188918 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 123931 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 312849 |
| IRS990ScheduleD/CollectionUsedPreservationInd | 0 | X |
| IRS990ScheduleD/CollectionUsedPubExhibitionInd | 0 | X |
| IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 2370 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 87506 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 65011 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 166022 |
| IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 4699 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 20574 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 1454 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 80713 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 1528 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 87506 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 2395 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 9114 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 1192 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 69137 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 14600 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 80713 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 1959 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 127 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 631 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 47617 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 18022 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 69137 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 1502 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 5631 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 380 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 17448 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 30314 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 47617 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 826 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 1061 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 6000 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 6000 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 511 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 13264 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 13775 |
| IRS990ScheduleD/ExpensesIncurredEnforcementAmt | 0 | 785 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 6000 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 205346 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/HistoricLandAreaInd | 0 | X |
| IRS990ScheduleD/HistoricStrctrEasementsAftrCnt | 0 | 0 |
| IRS990ScheduleD/HistoricStructureEasementsCnt | 0 | 0 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 705222 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 705222 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 18204 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 166022 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | BENEFICIAL INTEREST IN ASSETS HELD BY GLCF |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 50000 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 50000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 9000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PROPERTY TAX LIEN |
| IRS990ScheduleD/PreservationOpenSpaceInd | 0 | X |
| IRS990ScheduleD/PreservationPublicUseInd | 0 | X |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.00000 |
| IRS990ScheduleD/ProtectionNaturalHabitatInd | 0 | X |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 24204 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 259730 |
| IRS990ScheduleD/Section170hRqrStsfdInd | 0 | 1 |
| IRS990ScheduleD/SolicitedAssetsSaleInd | 0 | 0 |
| IRS990ScheduleD/StaffHoursSpentEnforcementCnt | 0 | 40.00 |
| IRS990ScheduleD/StatesEasementsHeldCnt | 0 | 1 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION MONITORS EASEMENTS IN THE NORMAL COURSE OF ITS OPERATIONS AND ASSOCIATED COSTS ARE EXPENSED AS INCURRED. THE ESTIMATED VALUE OF THE EASEMENTS IN NOT INCLUDED IN THE STATEMENT OF FINANCIAL POSITION BECAUSE THE EASEMENTS DO NOT REPRESENT A FUTURE ECONOMIC BENEFIT TO THE ORGANIZATION. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THE ARTIFACTS ALL CAME WITH THE SPALDING HOUSE AND RANGE FROM FURNITURE TO LAMPS, CROSS STITCHES TO DISHES. THESE WERE ALL COLLECTED BY THE DAUGHTERS OF THE AMERICAN REVOLUTION. THE ARTIFACTS HELP US CONVEY THE HISTORY OF THE SPALDING HOUSE, WHICH WE HOPE TO OPEN EVENTUALLY AS AN URBAN ENVIRONMENTAL EDUCATION MUSEUM. THE ARTIFACTS ALSO HELP US CONVEY A SENSE OF PLACE. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | LOWELL PARKS AND CONSERVATION TRUST ESTABLISHED FIVE ENDOWMENT FUNDS WITH THE GREATER LOWELL COMMUNITY FOUNDATION WITH THE INTENT OF GROWING THE ENDOWMENTS SO THAT THE ANNUAL DISTRIBUTIONS COULD BE USED TO FURTHER THE MISSION OF IMPROVING THE QUALITY OF LIFE FOR THE PEOPLE OF LOWELL THROUGH THE CREATION, CONSERVATION, AND PRESERVATION OF THE PARKS, OPEN SPACES, AND SPECIAL PLACES. FOUR OF THE ENDOWMENTS ARE TO PROVIDE FUNDS FOR THE MAINTENANCE OF PROPERTY OWNED BY LOWELL PARKS AND CONSERVATION TRUST, AND THE OTHER IS TO PROVIDE FUNDS FOR CONSERVATION EASEMENT DEFENSE AS WELL AS TO FUND OPERATIONS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | LOWELL PARKS & CONSERVATION TRUST, INC. HAS BEEN GRANTED TAX-EXEMPT STATUS UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND IS, THEREFORE, GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED FOR IN THE ACCOMPANYING FINANCIAL STATEMENTS. ASC 740-10, "INCOME TAXES" REQUIRES THE ORGANIZATION TO EVALUATE AND DISCLOSE TAX POSITIONS THAT COULD HAVE AN EFFECT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION REPORTS ITS ACTIVITIES TO THE INTERNAL REVENUE SERVICE AND TO THE COMMONWEALTH OF MASSACHUSETTS ON AN ANNUAL BASIS. THESE INFORMATIONAL RETURNS ARE GENERALLY SUBJECT TO AUDIT AND REVIEW BY THE GOVERNMENTAL AGENCIES FOR A PERIOD OF THREE YEARS AFTER FILING. SUBSTANTIALLY ALL OF THE ORGANIZATION'S INCOME, EXPENDITURES AND ACTIVITIES RELATE TO ITS EXEMPT PURPOSE, THEREFORE, MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAXES AND WILL CONTINUE TO QUALIFY AS A TAX-EXEMPT NOT-FOR-PROFIT ENTITY. |
Document Assets
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Filings
Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,344,561
- Liabilities
- $15,688
- Net assets
- $1,328,873
- Revenue
- $259,730
- Expenses
- $205,346
- Net income
- $54,384