Civic Intelligence

Lowell Makes Inc

990 • Fiscal year 2020 • EIN 46-2789844

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

Organization ProfileWWW.LOWELLMAKES.COM
130 Western AveLowell, MA 01852

(978) 251-4554

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

91st percentile

0.91x

Higher debt load relative to assets than 91% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

95th percentile

4.96x

Higher debt load relative to revenue than 95% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

82nd percentile

31%

Higher net margin than 82% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2020

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Balance Sheet
Liabilities / Assets91st percentile

Assets

Up

$1,899,109

Up $1,809,139 (+2011%) from 2019

Net Assets

$175,205

No earlier filing loaded for comparison.

Liabilities

Up

$1,723,904

Up $1,698,523 (+6692%) from 2019

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin82nd percentile

Revenue

Up

$347,398

Up $211,367 (+155%) from 2019

Expenses

Up

$240,649

Up $132,457 (+122%) from 2019

Net Income

Up

$106,749

Up $78,910 (+283%) from 2019

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2013: $19,218Liabilities 2013: $28,5502013Assets 2014: $10,195Liabilities 2014: $32,7862014Assets 2016: $52,105Liabilities 2016: $52,102Net Assets 2016: $02016Assets 2017: $158,998Liabilities 2017: $38,231Net Assets 2017: $120,7672017Assets 2018: $77,799Liabilities 2018: $41,0492018Assets 2019: $89,970Liabilities 2019: $25,3812019Assets 2020: $1,899,109Liabilities 2020: $1,723,904Net Assets 2020: $175,2052020Assets 2021: $2,073,289Liabilities 2021: $1,769,613Net Assets 2021: $303,6762021Assets 2022: $2,099,155Liabilities 2022: $1,734,246Net Assets 2022: $364,9092022Assets 2023: $2,109,820Liabilities 2023: $1,683,795Net Assets 2023: $426,0252023Assets 2024: $2,059,016Liabilities 2024: $1,610,766Net Assets 2024: $448,2502024

Highlighted filing

2020

Assets$1,899,109
Liabilities$1,723,904
Net Assets$175,205
Open 2020 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2013: $8,202Expenses 2013: $17,534Net Income 2013: -$9,3322013Revenue 2014: $59,154Expenses 2014: $75,613Net Income 2014: -$16,4592014Revenue 2016: $227,153Expenses 2016: $189,373Net Income 2016: $37,7802016Revenue 2017: $135,789Expenses 2017: $166,270Net Income 2017: -$30,4812017Revenue 2018: $138,839Expenses 2018: $135,968Net Income 2018: $2,8712018Revenue 2019: $136,031Expenses 2019: $108,192Net Income 2019: $27,8392019Revenue 2020: $347,398Expenses 2020: $240,649Net Income 2020: $106,7492020Revenue 2021: $507,546Expenses 2021: $379,075Net Income 2021: $128,4712021Revenue 2022: $407,994Expenses 2022: $346,761Net Income 2022: $61,2332022Revenue 2023: $395,241Expenses 2023: $334,125Net Income 2023: $61,1162023Revenue 2024: $378,853Expenses 2024: $379,405Net Income 2024: -$5522024

Highlighted filing

2020

Revenue$347,398
Expenses$240,649
Net Income$106,749
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$532,757
Mission and Program Overview

Mission

Lowell makes is a collection of open workshops and laboratories where members and students can collaborate to learn, share, and hone crafts of all kinds. The focus is on providing a space for education, entrepreneurship, and engagement with the community of lowell, massachusetts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$69,856$1,873,928▲ $1,804,072
Cash and Non-Interest-Bearing Accounts$15,096$21,012▲ $5,916
Prepaid Expenses and Deferred Charges$579$1,137▲ $558
Accounts Receivable$644--
Total Assets$89,970$1,899,109▲ $1,809,139
Other Assets Total$3,795$3,032▼ $763
Liabilities
Unsecured Notes Loans Payable-$1,705,596-
Deferred Revenue$9,467$10,668▲ $1,201
Other Liabilities$15,914$7,607▼ $8,307
Accounts Payable and Accrued Expenses-$33-
Total Liabilities$25,381$1,723,904▲ $1,698,523
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$64,589$175,205▲ $110,616
Total Net Assets Fund Balance$64,589$175,205▲ $110,616
Total Liabilities and Net Assets / Fund Balance$89,970$1,899,109▲ $1,809,139

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,692,710$27,212$1,719,922
Other Land Buildings$172,217$763$172,980
Equipment$9,001$45,196$54,197
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Samantha BurdettPresident
Eric SackDirector
Stacie HargisDirector
James SaundersSecretary
John NotoTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Nicholas C Sarris INCBuilder-$146,000
Revenue and Support

Revenue Composition

Contributions and Grants
$233,493
Program Service Revenue
$74,210
Investment Income
$-22,512
Other Revenue
$62,207
All Other Contributions
$157,493
Change in Net Assets
$106,749
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$240,649
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$83,870--$83,870
Depreciation Depletion$48,517--$48,517
Interest-$24,842-$24,842
Insurance$14,326--$14,326
Fees for Services Legal-$10,335-$10,335
Fees for Services Accounting-$5,551-$5,551
Fees for Services Other-$4,894-$4,894
Other Expenses$1,912$7,179-$1,912
Advertising$1,183--$1,183
Total Functional Expenses$187,848$52,801$0$240,649
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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

LiabilityAmount
Other Liability$7,607
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“A copyo f the form 990 is provided to the governing board members for review, comments, and approval prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“The conflict of interest policy outlines procedures for handling conflicts of interest and requires that each director and management employee annually complete a conflict of interest statement. Any potential conflicts of interest are discussed at board meetings.”

Form 990, Page 6, Part VI, Line 19

“Documents are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Lowell Makes Inc
EIN
46-2789844
Phone
9782514554
Address
130 WESTERN AVE, LOWELL, MA 01852

Signing Officer

Name
John Noto
Title
Treasurer
Phone
9782514554
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Samantha Burdett
Formed
2013
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
2
Employees
0
Volunteers
102

Preparer

Firm
Anstiss & Co Pc
Address
6 OMNI WAY SUITE 201, CHELMSFORD, MA 01824-4141
Preparer
Jayne a Andrews
Phone
9784522500
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Lowell makes is a collection of open workshops and laboratories where members and students can collaborate to learn, share, and hone crafts of all kinds. The focus is on providing a space for education, entrepreneurship, and engagement with the community of lowell, massachusetts.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization, incorporated under chapter 180 of the massachusetts general laws as a tax-exempt entity, 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 included in the accompanying financial statements. The organization is required by asc 740-10, "accounting for uncertainty in income taxes," 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. The organization believes it is no longer subject to review by taxing authorities for years before 2018. 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 material unrelated business income taxes and will continue to qualify as a tax-exempt not- for-profit entity.”

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION, INCORPORATED UNDER CHAPTER 180 OF THE MASSACHUSETTS GENERAL LAWS AS A TAX-EXEMPT ENTITY, 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 INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION IS REQUIRED BY ASC 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES," 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. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO REVIEW BY TAXING AUTHORITIES FOR YEARS BEFORE 2018. 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 MATERIAL UNRELATED BUSINESS INCOME TAXES AND WILL CONTINUE TO QUALIFY AS A TAX-EXEMPT NOT- FOR-PROFIT ENTITY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LOWELL MAKES IS A COLLECTION OF OPEN WORKSHOPS AND LABORATORIES WHERE MEMBERS AND STUDENTS CAN COLLABORATE TO LEARN, SHARE, AND HONE CRAFTS OF ALL KINDS. THE FOCUS IS ON PROVIDING A SPACE FOR EDUCATION, ENTREPRENEURSHIP, AND ENGAGEMENT WITH THE COMMUNITY OF LOWELL, MASSACHUSETTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPYO F THE FORM 990 IS PROVIDED TO THE GOVERNING BOARD MEMBERS FOR REVIEW, COMMENTS, AND APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONFLICT OF INTEREST POLICY OUTLINES PROCEDURES FOR HANDLING CONFLICTS OF INTEREST AND REQUIRES THAT EACH DIRECTOR AND MANAGEMENT EMPLOYEE ANNUALLY COMPLETE A CONFLICT OF INTEREST STATEMENT. ANY POTENTIAL CONFLICTS OF INTEREST ARE DISCUSSED AT BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,899,109
Liabilities
$1,723,904
Net assets
$175,205
Revenue
$347,398
Expenses
$240,649
Net income
$106,749
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.06$1.61$0.45$0.38$0.38$0.00
2023Detailed filing. Detailed filing data is available for this year.$2.11$1.68$0.43$0.40$0.33$0.06
2022Detailed filing. Detailed filing data is available for this year.$2.10$1.73$0.36$0.41$0.35$0.06
2021Detailed filing. Detailed filing data is available for this year.$2.07$1.77$0.30$0.51$0.38$0.13
2020Detailed filing. Detailed filing data is available for this year.$1.90$1.72$0.18$0.35$0.24$0.11
2019Summary only. Only limited summary data is available for this year.$0.09$0.03$0.14$0.11$0.03
2018Summary only. Only limited summary data is available for this year.$0.08$0.04$0.14$0.14$0.00
2017Summary only. Only limited summary data is available for this year.$0.16$0.04$0.12$0.14$0.17$0.03
2016Summary only. Only limited summary data is available for this year.$0.05$0.05$0.00$0.23$0.19$0.04
2014Summary only. Only limited summary data is available for this year.$0.01$0.03$0.06$0.08$0.02
2013Summary only. Only limited summary data is available for this year.$0.02$0.03$0.01$0.02$0.01