Liabilities / Assets
43rd percentile
Higher debt load relative to assets than 43% of similar nonprofits.
990 • Fiscal year 2020 • EIN 22-3070912
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
43rd percentile
Higher debt load relative to assets than 43% of similar nonprofits.
Liabilities / Revenue
65th percentile
Higher debt load relative to revenue than 65% of similar nonprofits.
Net Margin
75th percentile
Higher net margin than 75% of similar nonprofits.
Top Officer Pay
68th percentile
Higher top officer pay than 68% of similar nonprofits.
Top officer pay equals 21.7% of source-year revenue.
Asset Growth
62nd percentile
Faster asset growth than 62% of similar nonprofits.
Revenue Growth
83rd percentile
Faster revenue growth than 83% of similar nonprofits.
Assets
Up$1,830,604
Up $198,919 (+12%) from 2019
Net Assets
Up$1,717,949
Up $109,426 (+6.8%) from 2019
Liabilities
Up$112,655
Up $89,493 (+386%) from 2019
Revenue
Up$449,292
Up $116,879 (+35%) from 2019
Expenses
Up$351,191
Up $19,503 (+5.9%) from 2019
Net Income
Up$98,101
Up $97,376 (+13431%) from 2019
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $937,185 | $919,631 | ▼ $17,554 |
| Savings and Temporary Cash Investments | $307,542 | $315,811 | ▲ $8,269 |
| Cash and Non-Interest-Bearing Accounts | $102,434 | $244,494 | ▲ $142,060 |
| Accounts Receivable | $57,489 | $89,022 | ▲ $31,533 |
| Pledges and Grants Receivable | $20,000 | - | - |
| Prepaid Expenses and Deferred Charges | $4,171 | $4,760 | ▲ $589 |
| Total Assets | $1,631,685 | $1,830,604 | ▲ $198,919 |
| Other Assets Total | $202,864 | $256,886 | ▲ $54,022 |
| Liabilities | |||
| Other Liabilities | - | $52,125 | - |
| Accounts Payable and Accrued Expenses | $23,162 | $36,931 | ▲ $13,769 |
| Unsecured Notes Loans Payable | - | $23,599 | - |
| Total Liabilities | $23,162 | $112,655 | ▲ $89,493 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,392,372 | $1,407,535 | ▲ $15,163 |
| Net Assets With Donor Restrictions | $216,151 | $310,414 | ▲ $94,263 |
| Total Net Assets Fund Balance | $1,608,523 | $1,717,949 | ▲ $109,426 |
| Total Liabilities and Net Assets / Fund Balance | $1,631,685 | $1,830,604 | ▲ $198,919 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $691,853 | - | $691,853 |
| Buildings | $167,306 | $164,271 | $331,577 |
| Other Land Buildings | $50,000 | - | $50,000 |
| Equipment | $10,472 | $17,223 | $27,695 |
| Other Assets Org | $51,459 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Jane Calvin | Executive Di | FT | $94,393 | $3,115 | $97,508 |
| Name | Title |
|---|---|
| Sheila Kirschbaum | President |
| Brian Chapman | Board Member |
| Christin Mccall | Board Member |
| Christine Cole | Board Member |
| Dr Mark Romanowsky | Board Member |
| Matthew C Donahue Esq | Board Member |
| Sopheap Theam | Board Member |
| Tiffaney Ross | Board Member |
| Jonathan Geer | Clerk |
| David M Braslau | Treasurer |
| JAMES O'HEARN | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $184,278 |
| Salaries, Compensation, and Employee Benefits | $166,913 |
| Total Fundraising Expense | $2,951 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $83,762 | $7,328 | $2,256 | $93,346 |
| Fees for Services Other | $64,568 | $1,335 | - | $65,903 |
| Other Salaries and Wages | $57,560 | $3,029 | - | $60,589 |
| Office Expenses | $16,978 | $5,590 | $695 | $23,263 |
| Depreciation Depletion | $17,554 | - | - | $17,554 |
| Payroll Taxes | $10,642 | $2,336 | - | $12,978 |
| Occupancy | $8,934 | $1,961 | - | $10,895 |
| Insurance | $5,490 | $2,618 | - | $8,108 |
| Fees for Services Accounting | - | $6,750 | - | $6,750 |
| Information Technology | $2,417 | $2,769 | - | $5,186 |
| Other Expenses | $9,485 | $2,938 | - | $2,938 |
| Conferences and Meetings | $1,838 | $705 | - | $2,543 |
| Travel | $1,130 | $1,257 | - | $2,387 |
| Advertising | $200 | $257 | - | $457 |
| All Other Expenses | - | $303 | - | $303 |
| Total Functional Expenses | $304,860 | $43,380 | $2,951 | $351,191 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $353,191 |
| Expenses per Audited Statements | $351,191 |
| Total Expenses per Form 990 | $351,191 |
| Expenses Not Reported on Form 990 | $2,000 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Operating Lease Liability | $52,125 |
“The entire board meets with the auditors to review the form 990 before approving it to be filed”
“Board members are required to sign annual conflict of interest statements.”
“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.”
“Governing documents, conflict of interest policy, and financial statements are available upon request.”
“Other fees 64,568 1,335 0”
“The organization monitors easements in the normal course of its operations.”
“The estimated value of the easements is not included in the statement of financial position because the easements do not represent as future economic benefit to the organization.”
“The artifacts all came with the spalding house and range from furniture to lamps, cross stitches to dishes. These were all collected by the daughter of the american revolution. These artifacts help us convey the history of the spaulding house, which we hope to open eventually as an urban environmental education museum. The artifacts also help us convey a sense of place.”
“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 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 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.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 23162 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 36931 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 57489 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 89022 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 257 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 200 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 457 |
| IRS990/AllOtherContributionsAmt | 0 | 413485 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 303 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 303 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JANE CALVIN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9789340030 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 660 SUFFOLK STREET SUITE 335 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LOWELL |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 01854 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 102434 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 244494 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | true |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 2256 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 7328 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 83762 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 93346 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 705 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 1838 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 2543 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | true |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 445485 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3807 |
| IRS990/CYOtherExpensesAmt | 0 | 184278 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 98101 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 166913 |
| IRS990/CYTotalExpensesAmt | 0 | 351191 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 2951 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 449292 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 17554 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 17554 |
| IRS990/Desc | 0 | THE TRUST ASSISTS IN THE PRESERVATION OF THE HISTORIC & NATURAL BEAUTIES IN THE CITY OF LOWELL THROUGH EDUCATION OF THE PUBLIC AND OUTDOOR ACTIVITIES. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 216151 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 310414 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 6 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 304860 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 6750 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6750 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 1335 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 64568 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 65903 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 37.50 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 3115 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | SHEILA KIRSCHBAUM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JAMES O'HEARN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DAVID M BRASLAU |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JONATHAN GEER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | BRIAN CHAPMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | CHRISTINE COLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MATTHEW C DONAHUE ESQ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | CHRISTIN MCCALL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DR MARK ROMANOWSKY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | TIFFANEY ROSS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | SOPHEAP THEAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | JANE CALVIN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 94393 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CLERK |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | EXECUTIVE DI |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1991 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GovernmentGrantsAmt | 0 | 32000 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 449292 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 11 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 2769 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 2417 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 5186 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2618 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 5490 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 8108 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 3807 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3807 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 5 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 181494 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 937185 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 919631 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1101125 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1608523 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1717949 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 11325 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1392372 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1407535 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 1961 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 8934 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 10895 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 695 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 5590 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 16978 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 23263 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 202864 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 256886 |
| IRS990/OtherExpensesGrp/Desc | 0 | PROJECT SUPPLIES & EQUIPM |
| IRS990/OtherExpensesGrp/Desc | 1 | PROPERTY MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES AND PUBLICATIONS |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS EXPENSE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1172 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 3032 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 2938 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 24302 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 9485 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 25474 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 9485 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3032 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2938 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 52125 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 3029 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 57560 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 60589 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2336 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 10642 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 12978 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 20000 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 4171 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 4760 |
| IRS990/PrincipalOfficerNm | 0 | JANE CALVIN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 331678 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 3857 |
| IRS990/PYOtherExpensesAmt | 0 | 174508 |
| IRS990/PYOtherRevenueAmt | 0 | -3122 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 725 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 157180 |
| IRS990/PYTotalExpensesAmt | 0 | 331688 |
| IRS990/PYTotalRevenueAmt | 0 | 332413 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 98101 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 307542 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 315811 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 445485 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 331678 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 471160 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 280833 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 289379 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1818535 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 3807 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 3857 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 809 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 162 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 244 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 8879 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 9694 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.88390 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.84290 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1615206 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 203329 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 445485 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 331678 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 471160 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 280833 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 289379 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1818535 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1827414 |
| 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 | true |
| IRS990ScheduleD/ArtPublicExhibitionAmountsGrp/AssetsIncludedAmt | 0 | 50000 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 167306 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 164271 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 331577 |
| IRS990ScheduleD/CollectionUsedPreservationInd | 0 | X |
| IRS990ScheduleD/CollectionUsedPubExhibitionInd | 0 | X |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 2000 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 2000 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 10472 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 17223 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 27695 |
| IRS990ScheduleD/ExpensesIncurredEnforcementAmt | 0 | 874 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 2000 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 351191 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/HistoricLandAreaInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 691853 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 691853 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 11325 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 205427 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 51459 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | BENEFICIAL INTEREST IN ASSETS - GLCF |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | OPERATING LEASE ASSET |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 50000 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 50000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 52125 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | OPERATING LEASE LIABILITY |
| IRS990ScheduleD/PreservationOpenSpaceInd | 0 | X |
| IRS990ScheduleD/PreservationPublicUseInd | 0 | X |
| IRS990ScheduleD/ProtectionNaturalHabitatInd | 0 | X |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 13325 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 449292 |
| IRS990ScheduleD/Section170hRqrStsfdInd | 0 | true |
| IRS990ScheduleD/SolicitedAssetsSaleInd | 0 | false |
| IRS990ScheduleD/StaffHoursSpentEnforcementCnt | 0 | 30.00 |
| IRS990ScheduleD/StatesEasementsHeldCnt | 0 | 1 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION MONITORS EASEMENTS IN THE NORMAL COURSE OF ITS OPERATIONS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THE ESTIMATED VALUE OF THE EASEMENTS IS NOT INCLUDED IN THE STATEMENT OF FINANCIAL POSITION BECAUSE THE EASEMENTS DO NOT REPRESENT AS FUTURE ECONOMIC BENEFIT TO THE ORGANIZATION. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | THE ARTIFACTS ALL CAME WITH THE SPALDING HOUSE AND RANGE FROM FURNITURE TO LAMPS, CROSS STITCHES TO DISHES. THESE WERE ALL COLLECTED BY THE DAUGHTER OF THE AMERICAN REVOLUTION. THESE ARTIFACTS HELP US CONVEY THE HISTORY OF THE SPAULDING 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 | 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 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 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 1, PART II, LINE 5 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 1, PART II, LINE 9 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE D, PAGE 2, PART III, LINE 4 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalAcreageCnt | 0 | 4.70 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 919631 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 256886 |
| IRS990ScheduleD/TotalEasementsCnt | 0 | 1 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 351191 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 52125 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 449292 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 462617 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 353191 |
| IRS990ScheduleD/WrittenPolicyMonitoringInd | 0 | true |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ENTIRE BOARD MEETS WITH THE AUDITORS TO REVIEW THE FORM 990 BEFORE APPROVING IT TO BE FILED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BOARD MEMBERS ARE REQUIRED TO SIGN ANNUAL CONFLICT OF INTEREST STATEMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | OTHER FEES 64,568 1,335 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART IX, LINE 11G |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MA |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 1 | CT |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 2 | NY |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.