Liabilities / Assets
36th percentile
Higher debt load relative to assets than 36% of similar nonprofits.
990 • Fiscal year 2022 • EIN 22-3070912
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
36th percentile
Higher debt load relative to assets than 36% of similar nonprofits.
Liabilities / Revenue
49th percentile
Higher debt load relative to revenue than 49% of similar nonprofits.
Net Margin
72nd percentile
Higher net margin than 72% of similar nonprofits.
Top Officer Pay
68th percentile
Higher top officer pay than 68% of similar nonprofits.
Top officer pay equals 18.4% of source-year revenue.
Asset Growth
55th percentile
Faster asset growth than 55% of similar nonprofits.
Revenue Growth
66th percentile
Faster revenue growth than 66% of similar nonprofits.
Assets
Up$2,033,737
Up $62,448 (+3.2%) from 2021
Net Assets
Up$1,992,671
Up $70,388 (+3.7%) from 2021
Liabilities
Down$41,066
Down $7,940 (-16%) from 2021
Revenue
Up$530,920
Up $86,190 (+19%) from 2021
Expenses
Up$416,149
Up $113,692 (+38%) from 2021
Net Income
Down$114,771
Down $27,502 (-19%) from 2021
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 | $904,504 | $989,345 | ▲ $84,841 |
| Savings and Temporary Cash Investments | $321,219 | $326,403 | ▲ $5,184 |
| Cash and Non-Interest-Bearing Accounts | $389,297 | $262,057 | ▼ $127,240 |
| Accounts Receivable | $59,529 | $163,199 | ▲ $103,670 |
| Prepaid Expenses and Deferred Charges | $4,760 | $6,529 | ▲ $1,769 |
| Total Assets | $1,971,289 | $2,033,737 | ▲ $62,448 |
| Other Assets Total | $291,980 | $286,204 | ▼ $5,776 |
| Liabilities | |||
| Other Liabilities | $41,702 | $30,353 | ▼ $11,349 |
| Accounts Payable and Accrued Expenses | $7,304 | $10,713 | ▲ $3,409 |
| Total Liabilities | $49,006 | $41,066 | ▼ $7,940 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,530,993 | $1,689,090 | ▲ $158,097 |
| Net Assets With Donor Restrictions | $391,290 | $303,581 | ▼ $87,709 |
| Total Net Assets Fund Balance | $1,922,283 | $1,992,671 | ▲ $70,388 |
| Total Liabilities and Net Assets / Fund Balance | $1,971,289 | $2,033,737 | ▲ $62,448 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $791,853 | - | $791,853 |
| Buildings | $142,819 | $188,758 | $331,577 |
| Other Land Buildings | $50,000 | - | $50,000 |
| Equipment | $4,673 | $21,064 | $25,737 |
| Other Assets Org | $28,822 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Jane Calvin | Executive Di | FT | $94,822 | $2,807 | $97,629 |
| Name | Title |
|---|---|
| Sheila Kirschbaum | President |
| Brian Chapman | Board Member |
| Christine Cole | Board Member |
| Diane Nchols Tradd | 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 | $233,155 |
| Salaries, Compensation, and Employee Benefits | $182,994 |
| Total Fundraising Expense | $2,388 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $119,406 | $4,377 | - | $123,783 |
| Current Officers, Directors, Trustees, and Key Employees | $88,246 | $7,698 | $2,388 | $98,332 |
| Other Salaries and Wages | $67,104 | $3,532 | - | $70,636 |
| Office Expenses | $12,224 | $6,325 | - | $18,549 |
| Depreciation Depletion | $15,158 | - | - | $15,158 |
| Payroll Taxes | $11,336 | $2,659 | - | $13,995 |
| Occupancy | $10,811 | $2,187 | - | $12,998 |
| Information Technology | $1,749 | $7,436 | - | $9,185 |
| Insurance | $6,807 | $1,137 | - | $7,944 |
| Fees for Services Accounting | - | $7,250 | - | $7,250 |
| Travel | $1,668 | $1,016 | - | $2,684 |
| Advertising | $495 | $1,872 | - | $2,367 |
| Other Expenses | $8,031 | $1,633 | - | $1,633 |
| Conferences and Meetings | $502 | $86 | - | $588 |
| All Other Expenses | - | $46 | - | $46 |
| Other Employee Benefits | - | $31 | - | $31 |
| Total Functional Expenses | $360,431 | $53,330 | $2,388 | $416,149 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $418,519 |
| Total Expenses per Audited Statements | $418,519 |
| Total Expenses per Form 990 | $416,149 |
| Expenses Not Reported on Financial Statements | $-2,370 |
| Other Expense Adjustments | $-2,370 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $6,635 |
| Fundraising Gross Income | $4,265 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Soiree | $20,405 | $4,265 | $2,370 | $1,895 |
| Total Events | $20,405 | $4,265 | $6,635 | $-2,370 |
| Liability | Amount |
|---|---|
| Operating Lease Liability | $30,353 |
“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 119,406 4,377 0”
“Fundraising event expenses 2,370 fundraising event expenses -2,370”
“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.”
“The organization 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.”
“Fundraising event expenses -2,370”
“Fundraising event expenses -2,370”
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 | 7304 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 10713 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 59529 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 163199 |
| 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 | 1872 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 495 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 2367 |
| IRS990/AllOtherContributionsAmt | 0 | 358035 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 46 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 46 |
| 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 | 389297 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 262057 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | true |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 2388 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 7698 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 88246 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 98332 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 86 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 502 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 588 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | true |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContriRptFundraisingEventAmt | 0 | 16140 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 532996 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 294 |
| IRS990/CYOtherExpensesAmt | 0 | 233155 |
| IRS990/CYOtherRevenueAmt | 0 | -2370 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 114771 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 182994 |
| IRS990/CYTotalExpensesAmt | 0 | 416149 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 2388 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 530920 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 15158 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 15158 |
| 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 | 391290 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 303581 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 7 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 360431 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 7250 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7250 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 4377 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 119406 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 123783 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 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 | 37.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| 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 | 2807 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| 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 | DR MARK ROMANOWSKY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | TIFFANEY ROSS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | SOPHEAP THEAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | JANE CALVIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | DIANE NCHOLS TRADD |
| 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 | 94822 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| 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 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1991 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingAmt | 0 | 16140 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 6635 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 4265 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GovernmentGrantsAmt | 0 | 158821 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 537555 |
| 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/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 7436 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 1749 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 9185 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1137 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 6807 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 7944 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 294 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 294 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 209822 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 904504 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 989345 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1199167 |
| 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 | 1922283 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1992671 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | -2370 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -2370 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -44383 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1530993 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1689090 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 2187 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 10811 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 12998 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 6325 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 12224 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 18549 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 291980 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 286204 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 31 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 31 |
| 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 | 2132 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 3913 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 1633 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 16894 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 8031 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 19026 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 8031 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3913 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1633 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 41702 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 30353 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 3532 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 67104 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 70636 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2659 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 11336 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 13995 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 4760 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 6529 |
| IRS990/PrincipalOfficerNm | 0 | JANE CALVIN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 444153 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 577 |
| IRS990/PYOtherExpensesAmt | 0 | 129539 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 142273 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 172918 |
| IRS990/PYTotalExpensesAmt | 0 | 302457 |
| IRS990/PYTotalRevenueAmt | 0 | 444730 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 114771 |
| 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 | 321219 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 326403 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 532996 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 444153 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 445485 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 331678 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 471160 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 2225472 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 294 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 577 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3807 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3857 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 809 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 9344 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 6071 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.81890 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.83950 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1830121 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 395351 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 532996 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 444153 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 445485 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 331678 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 471160 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 2225472 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 2234816 |
| 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 | 142819 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 188758 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 331577 |
| IRS990ScheduleD/CollectionUsedPreservationInd | 0 | X |
| IRS990ScheduleD/CollectionUsedPubExhibitionInd | 0 | X |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 4673 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 21064 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 25737 |
| IRS990ScheduleD/ExpensesIncurredEnforcementAmt | 0 | 1006 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | -2370 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 418519 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/HistoricLandAreaInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 791853 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 791853 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -44383 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 257382 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 28822 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | BENEFICIAL INTEREST IN ASSETS - GLCF |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | OPERATING LEASE ASSET |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | -2370 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 50000 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 50000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 30353 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | OPERATING LEASE LIABILITY |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | -2370 |
| IRS990ScheduleD/PreservationOpenSpaceInd | 0 | X |
| IRS990ScheduleD/PreservationPublicUseInd | 0 | X |
| IRS990ScheduleD/ProtectionNaturalHabitatInd | 0 | X |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | -44383 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | -2370 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 533290 |
| IRS990ScheduleD/Section170hRqrStsfdInd | 0 | true |
| IRS990ScheduleD/SolicitedAssetsSaleInd | 0 | false |
| IRS990ScheduleD/StaffHoursSpentEnforcementCnt | 0 | 59.00 |
| 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 | THE ORGANIZATION 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. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 4 | FUNDRAISING EVENT EXPENSES -2,370 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 5 | FUNDRAISING EVENT EXPENSES -2,370 |
| 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/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | SCHEDULE D, PAGE 4, PART XI, LINE 4B |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | SCHEDULE D, PAGE 4, PART XII, LINE 4B |
| IRS990ScheduleD/TotalAcreageCnt | 0 | 4.70 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 989345 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 286204 |
| IRS990ScheduleD/TotalEasementsCnt | 0 | 1 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 416149 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 30353 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 530920 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 488907 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 418519 |
| IRS990ScheduleD/WrittenPolicyMonitoringInd | 0 | true |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 16140 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 16140 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 6635 |
| IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt | 0 | 500 |
| IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt | 0 | 500 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | SOIREE |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt | 0 | 3765 |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt | 0 | 3765 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.