Civic Intelligence

Lowell Police Benevolent Society Inc

EIN 26-2211333 • 501(c)3 • Lowell, MA

Profile

The support and assistance of local poor, distressed and underprivileged.

50 Arcand DriveLowell, MA 01852

n/A

Siviq Scores

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

Liabilities / Assets

100th percentile

865.00x

Higher debt load relative to assets than 100% of similar nonprofits.

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

Liabilities / Revenue

96th percentile

1.41x

Higher debt load relative to revenue than 96% of similar nonprofits.

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

Net Margin

8th percentile

-140%

Higher net margin than 8% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

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

Revenue Growth

24th percentile

-37%

Faster revenue growth than 24% of similar nonprofits.

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

Assets

Down

$6

Down $3,284 (-100%) from 2024

Liabilities

Up

$5,190

Up $1,850 (+55%) from 2024

Net Assets

Down

-$5,184

Down $5,134 (-10268%) from 2024

Revenue

Down

$3,670

Down $2,135 (-37%) from 2024

Expenses

Up

$8,804

Up $2,630 (+43%) from 2024

Net Income

Down

-$5,134

Down $4,765 (-1291%) from 2024

Trend Graphs

Balance Sheet Trend

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

$20K$10K$0-$10KAssets 2012: $12,240Liabilities 2012: $2,475Net Assets 2012: $9,7652012Assets 2013: $14,582Liabilities 2013: $0Net Assets 2013: $14,5822013Assets 2014: $5,433Liabilities 2014: $0Net Assets 2014: $5,4332014Assets 2015: $3,933Liabilities 2015: $750Net Assets 2015: $3,1832015Assets 2016: $4,577Liabilities 2016: $0Net Assets 2016: $4,5772016Assets 2017: $5,496Liabilities 2017: $0Net Assets 2017: $5,4962017Assets 2018: $17,720Liabilities 2018: $0Net Assets 2018: $17,7202018Assets 2019: $1,851Liabilities 2019: $0Net Assets 2019: $1,8512019Assets 2020: $3,185Liabilities 2020: $0Net Assets 2020: $3,1852020Assets 2021: $1,151Liabilities 2021: $0Net Assets 2021: $1,1512021Assets 2022: $1,690Liabilities 2022: $0Net Assets 2022: $1,6902022Assets 2023: $1,979Liabilities 2023: $1,660Net Assets 2023: $3192023Assets 2024: $3,290Liabilities 2024: $3,340Net Assets 2024: -$502024Assets 2025: $6Liabilities 2025: $5,190Net Assets 2025: -$5,1842025

Highlighted filing

2025

Assets$6
Liabilities$5,190
Net Assets-$5,184

Operations Trend

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

$60K$40K$20K$0-$20KExpenses 2012: $54,5682012Expenses 2013: $53,2802013Revenue 2014: $19,998Expenses 2014: $29,147Net Income 2014: -$9,1492014Revenue 2015: $23,160Expenses 2015: $25,410Net Income 2015: -$2,2502015Revenue 2016: $29,732Expenses 2016: $28,340Net Income 2016: $1,3922016Revenue 2017: $28,880Expenses 2017: $27,961Net Income 2017: $9192017Revenue 2018: $42,425Expenses 2018: $30,201Net Income 2018: $12,2242018Revenue 2019: $3,734Expenses 2019: $19,603Net Income 2019: -$15,8692019Revenue 2020: $4,726Expenses 2020: $3,392Net Income 2020: $1,3342020Revenue 2021: $11,562Expenses 2021: $13,248Net Income 2021: -$1,6862021Revenue 2022: $6,167Expenses 2022: $5,628Net Income 2022: $5392022Revenue 2023: $2,924Expenses 2023: $4,295Net Income 2023: -$1,3712023Revenue 2024: $5,805Expenses 2024: $6,174Net Income 2024: -$3692024Revenue 2025: $3,670Expenses 2025: $8,804Net Income 2025: -$5,1342025

Highlighted filing

2025

Revenue$3,670
Expenses$8,804
Net Income-$5,134

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.01$5.19$5.18$3.67$8.80$5.13
2024Detailed filing. Detailed filing data is available for this year.$3.29$3.34$0.05$5.81$6.17$0.37
2023Detailed filing. Detailed filing data is available for this year.$1.98$1.66$0.32$2.92$4.30$1.37
2022Detailed filing. Detailed filing data is available for this year.$1.69$0.00$1.69$6.17$5.63$0.54
2021Detailed filing. Detailed filing data is available for this year.$1.15$0.00$1.15$11.6$13.2$1.69
2020Detailed filing. Detailed filing data is available for this year.$3.19$0.00$3.19$4.73$3.39$1.33
2019Detailed filing. Detailed filing data is available for this year.$1.85$0.00$1.85$3.73$19.6$15.9
2018Detailed filing. Detailed filing data is available for this year.$17.7$0.00$17.7$42.4$30.2$12.2
2017Detailed filing. Detailed filing data is available for this year.$5.50$0.00$5.50$28.9$28.0$0.92
2016Detailed filing. Detailed filing data is available for this year.$4.58$0.00$4.58$29.7$28.3$1.39
2015Detailed filing. Detailed filing data is available for this year.$3.93$0.75$3.18$23.2$25.4$2.25
2014Detailed filing. Detailed filing data is available for this year.$5.43$0.00$5.43$20.0$29.1$9.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.6$0.00$14.6$53.3
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.2$2.48$9.77$54.6
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Oct 22, 2025
Return Version
2024v5.2
Gross Receipts
$16,335
Mission and Program Overview

Mission

The support and assistance of local poor, distressed and underprivileged.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,290$6▼ $3,284
Total Assets$3,290$6▼ $3,284
Liabilities
Other Liabilities$3,340$5,190▲ $1,850
Total Liabilities$3,340$5,190▲ $1,850
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-50$-5,184▼ $5,134
Total Net Assets Fund Balance$-50$-5,184▼ $5,134
Total Liabilities and Net Assets / Fund Balance$3,290$6▼ $3,284
Compensation and Service Providers

Board Members and Trustees

NameTitle
Danny BritoPresident
David LavoieVice - President
Daniel KinganDirector
Daniel WestawayDirector
Jeffrey PeltonDirector
Robert JoyceDirector
Timothy CooperDirector
Timothy WhalenDirector
Jose SantiagoSecretary
Christopher OsbornTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$3,670
Change in Net Assets
$-5,134
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$6,900
Other Expenses$1,904
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$5,750--$5,750
Fees for Services Accounting-$1,850-$1,850
Grants to Domestic Orgs$1,150--$1,150
Other Expenses-$54-$54
Total Functional Expenses$6,900$1,904$0$8,804
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$16,335
Fundraising Direct Expenses$12,665
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$16,335$16,335$3,740$12,595
Total Events$16,335$16,335$12,665$3,670
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliate$5,190
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

A draft of form 990 is provided to all board members for discussion and approval before it is filed with the irs.

Form 990, Part VI, Section B, line 12C

The organization's policies stipulate that all activities undertaken with related parties must be conducted at arm's length. Furthermore, parties in a related transaction are precluded from voting or otherwise participating in the acceptance of any such matters. Activities are actively screened for possible conflicts of interest.

Form 990, Part VI, Section C, line 18

The organization makes its tax returns and tax exempt application documents available upon request. The form 990 is available upon request, and is also posted on the ma attorney general's website for public review.

Form 990, Part VI, Section C, line 19

The organization makes its governing documents and conflict of interest policy available to the public upon request. Financial statements are not required and have not been prepared.

Filing and Contact Details

Filer

Filer Name
Lowell Police Benevolent Society Inc
EIN
26-2211333
Phone
9785057222
Address
50 ARCAND DRIVE, LOWELL, MA 01852

Signing Officer

Name
Christopher Osborn
Title
Treasurer
Phone
9785057222
Signed
2025-10-22

Organization Details

Principal Officer
Christopher Osborn
Formed
2008
Legal Domicile
Ma
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
0

Preparer

Firm
Hajiani CPA LLC
Address
697 BROADWAY, SOMERVILLE, MA 02144-2244
Preparer
Amir Hajiani
Phone
6175105786
Raw XML Appendix383 raw XML fields

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

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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt016335
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt016335
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt03670
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt06675
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt06675
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt03740
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03740
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt05750
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt012
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANTS CONSIST OF SCHOLARSHIPS TO STUDENTS IN THE GREATER LOWELL AREA WHO HAVE BEEN ACCEPTED TO OR PLAN TO ATTEND A TWO OR FOUR YEAR COLLEGE. COLLEGE ACCEPTANCE LETTERS AND TRANSCRIPTS ARE REQUIRED UPON APPLICATION FOR SCHOLARSHIPS. APPLICATIONS ARE REVIEWED ANNUALLY. GRANTS FOR INDIGENT AND NEEDY INDIVIDUALS IN THE GREATER LOWELL AREA ARE BASED UPON APPLICATIONS AND REQUESTS DEMONSTRATING NEED SUBMITTED BY SUCH INDIVIDUALS. THE BOARD CONSIDERS AND APPROVES SUCH REQUESTS AFTER REVIEWING, MEETING, AND VOTING THEM.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF FORM 990 IS PROVIDED TO ALL BOARD MEMBERS FOR DISCUSSION AND APPROVAL BEFORE IT IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S POLICIES STIPULATE THAT ALL ACTIVITIES UNDERTAKEN WITH RELATED PARTIES MUST BE CONDUCTED AT ARM'S LENGTH. FURTHERMORE, PARTIES IN A RELATED TRANSACTION ARE PRECLUDED FROM VOTING OR OTHERWISE PARTICIPATING IN THE ACCEPTANCE OF ANY SUCH MATTERS. ACTIVITIES ARE ACTIVELY SCREENED FOR POSSIBLE CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS TAX RETURNS AND TAX EXEMPT APPLICATION DOCUMENTS AVAILABLE UPON REQUEST. THE FORM 990 IS AVAILABLE UPON REQUEST, AND IS ALSO POSTED ON THE MA ATTORNEY GENERAL'S WEBSITE FOR PUBLIC REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. FINANCIAL STATEMENTS ARE NOT REQUIRED AND HAVE NOT BEEN PREPARED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LOWELL POLICE ASSOCIATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0263724057
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LABOR REP. FOR COLLECT BARGAIN. AGREE. SOURCE OF FUND. FOR CHARITABLE PURP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LOWELL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd001853
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03290
IRS990/TotalAssetsEOYAmt06
IRS990/TotalAssetsGrp/BOYAmt03290
IRS990/TotalAssetsGrp/EOYAmt06
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01904
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt06900
IRS990/TotalFunctionalExpensesGrp/TotalAmt08804
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03340
IRS990/TotalLiabilitiesEOYAmt05190
IRS990/TotalLiabilitiesGrp/BOYAmt03340
IRS990/TotalLiabilitiesGrp/EOYAmt05190
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-50
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-5184
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt06900
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt03670
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03670
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03290
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt045 AUTUMN RD
IRS990/USAddress/CityNm0DRACUT
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001826
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTOPHER OSBORN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09785057222
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWELL POLICE BENEVOLENT SOCIETY INC
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0262211333
ReturnHeader/Filer/PhoneNum09785057222
ReturnHeader/Filer/USAddress/AddressLine1Txt050 ARCAND DRIVE
ReturnHeader/Filer/USAddress/CityNm0LOWELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001852
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0161782787
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HAJIANI CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0697 BROADWAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SOMERVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0021442244
ReturnHeader/PreparerPersonGrp/PhoneNum06175105786
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AMIR HAJIANI
ReturnHeader/ReturnTs02025-10-30T09:43:48-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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