Civic Intelligence

Lowell Makes Inc

990 • Fiscal year 2021 • EIN 46-2789844

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 03, 2022

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

92nd percentile

0.85x

Higher debt load relative to assets than 92% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

94th percentile

3.49x

Higher debt load relative to revenue than 94% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

69th percentile

25%

Higher net margin than 69% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

50th percentile

9.2%

Faster asset growth than 50% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

75th percentile

46%

Faster revenue growth than 75% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$2,073,289

Up $174,180 (+9.2%) from 2020

Net Assets

Up

$303,676

Up $128,471 (+73%) from 2020

Liabilities

Up

$1,769,613

Up $45,709 (+2.7%) from 2020

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin69th percentile

Revenue

Up

$507,546

Up $160,148 (+46%) from 2020

Expenses

Up

$379,075

Up $138,426 (+58%) from 2020

Net Income

Up

$128,471

Up $21,722 (+20%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth50th percentile

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

2021

Assets$2,073,289
Liabilities$1,769,613
Net Assets$303,676
Open 2021 Filing

Operations Trend

Revenue Growth75th percentile

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

2021

Revenue$507,546
Expenses$379,075
Net Income$128,471
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 3, 2022
Return Version
2021v4.0
Gross Receipts
$534,851
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$1,873,928$1,983,937▲ $110,009
Cash and Non-Interest-Bearing Accounts$21,012$80,022▲ $59,010
Prepaid Expenses and Deferred Charges$1,137--
Total Assets$1,899,109$2,073,289▲ $174,180
Other Assets Total$3,032$9,330▲ $6,298
Liabilities
Unsecured Notes Loans Payable$1,705,596$1,704,000▼ $1,596
Accounts Payable and Accrued Expenses$33$35,000▲ $34,967
Deferred Revenue$10,668$23,006▲ $12,338
Other Liabilities$7,607$7,607→ $0
Total Liabilities$1,723,904$1,769,613▲ $45,709
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$175,205$303,676▲ $128,471
Total Net Assets Fund Balance$175,205$303,676▲ $128,471
Total Liabilities and Net Assets / Fund Balance$1,899,109$2,073,289▲ $174,180

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,649,711$70,211$1,719,922
Other Land Buildings$292,367$7,182$299,549
Equipment$41,859$57,575$99,434
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Samantha BurdettPresident
Eric SackDirector
Stacie HargisDirector
James SaundersSecretary
John NotoTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Nicholas C Sarris INCBuilder-$117,503
Revenue and Support

Revenue Composition

Contributions and Grants
$281,233
Program Service Revenue
$128,503
Investment Income
$3
Other Revenue
$97,807
All Other Contributions
$76,017
Change in Net Assets
$128,471

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$34,404
Total Noncash Contributions1$34,404

Audited Revenue Reconciliation

Revenue per Audited Statements
$507,546
Revenue Not Reported on Form 990
$27,305
Total Revenue per Audited Statements
$534,851
Total Revenue per Form 990
$507,546
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$379,075
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$122,687--$122,687
Interest-$55,292-$55,292
Depreciation Depletion$48,820--$48,820
Other Expenses$28,186$25,147-$25,147
Insurance$21,130--$21,130
Fees for Services Accounting-$13,422-$13,422
Fees for Services Other$4,181--$4,181
Fees for Services Legal-$3,314-$3,314
Advertising$523--$523
Total Functional Expenses$271,902$107,173$0$379,075

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$406,380
Expenses per Audited Statements$379,075
Total Expenses per Form 990$379,075
Expenses Not Reported on Form 990$27,305
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
Security Deposit$7,607
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Page 6, Part VI, Line 11B

“A copy of 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
2022-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Samantha Burdett
Formed
2013
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
150

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.”

Form 990, Part XI, Line 9

“Rental expenses 27,305 rental expenses -27,305”

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 except for tax on unrelated business income, if any. The organization is subject to unrelated business income taxes on unrelated debt-financed income. Management has determined that substantially all of the organization's income, expenditures, and activities relate to its exempt purpose, therefore, the organization will continue to qualify as a tax-exempt entity. 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 servce 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 prior to 2018.”

Schedule D, Page 4, Part XI, Line 2D

“RENTAL EXPENSES 27,305”

Schedule D, Page 4, Part XII, Line 2D

“RENTAL EXPENSES 27,305”

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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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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 EXCEPT FOR TAX ON UNRELATED BUSINESS INCOME, IF ANY. THE ORGANIZATION IS SUBJECT TO UNRELATED BUSINESS INCOME TAXES ON UNRELATED DEBT-FINANCED INCOME. MANAGEMENT HAS DETERMINED THAT SUBSTANTIALLY ALL OF THE ORGANIZATION'S INCOME, EXPENDITURES, AND ACTIVITIES RELATE TO ITS EXEMPT PURPOSE, THEREFORE, THE ORGANIZATION WILL CONTINUE TO QUALIFY AS A TAX-EXEMPT ENTITY. 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 SERVCE 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 PRIOR TO 2018.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSES 27,305
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENTAL EXPENSES 27,305
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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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 COPY OF 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/ExplanationTxt4RENTAL EXPENSES 27,305 RENTAL EXPENSES -27,305
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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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/BuildTS02022-09-23 18:48:47Z
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,073,289
Liabilities
$1,769,613
Net assets
$303,676
Revenue
$507,546
Expenses
$379,075
Net income
$128,471
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