Liabilities / Assets
7th percentile
Tied with the lowest-debt nonprofits in its peer group.
Lowell Observatory Foundation
990 • Fiscal year 2018 • EIN 47-2052113
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
7th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
97th percentile
Higher net margin than 97% of similar nonprofits.
Top Officer Pay
65th percentile
Higher top officer pay than 65% of similar nonprofits.
Top officer pay equals 11.7% of source-year revenue.
Asset Growth
77th percentile
Faster asset growth than 77% of similar nonprofits.
Revenue Growth
13th percentile
Faster revenue growth than 13% of similar nonprofits.
Balance Sheet
Assets
Up$6,023,503
Up $683,861 (+13%) from 2017
Net Assets
Up$6,023,503
Up $683,861 (+13%) from 2017
Liabilities
Flat$0
Flat from 2017
Revenue And Expenses
Revenue
Down$1,355,015
Down $333,826 (-20%) from 2017
Expenses
Up$223,545
Up $100,126 (+81%) from 2017
Net Income
Down$1,131,470
Down $433,952 (-28%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2018 to Dec 31, 2018
- Signed
- Aug 2, 2019
- Return Version
- 2018v3.1
- Gross Receipts
- $3,716,414
Mission and Program Overview
Mission
The foundation was established to help donors achieve their long-term endowment goals and manage short-term targeted donations to lowell observatory in order to support the observatory's mission in perpetuity.
To sustain and enhance lowell observatory's mission of research and education
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $2,675,322 | $2,967,945 | ▲ $292,623 |
| Savings and Temporary Cash Investments | $2,560,981 | $2,245,355 | ▼ $315,626 |
| Land, Buildings, and Equipment, Net | $0 | $748,546 | ▲ $748,546 |
| Cash and Non-Interest-Bearing Accounts | $42,339 | $59,957 | ▲ $17,618 |
| Pledges and Grants Receivable | $60,000 | $1,700 | ▼ $58,300 |
| Total Assets | $5,339,642 | $6,023,503 | ▲ $683,861 |
| Other Assets Total | $1,000 | $0 | ▼ $1,000 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Permanently Rstr Net Assets | $4,913,904 | $5,064,600 | ▲ $150,696 |
| Unrestricted Net Assets | $6,341 | $805,203 | ▲ $798,862 |
| Temporarily Rstr Net Assets | $419,397 | $153,700 | ▼ $265,697 |
| Total Net Assets Fund Balance | $5,339,642 | $6,023,503 | ▲ $683,861 |
| Total Liabilities and Net Assets / Fund Balance | $5,339,642 | $6,023,503 | ▲ $683,861 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $748,546 | - | $748,546 |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2018 | $5,118,816 | $467,872 | ▼ $319,708 | - | $5,064,600 |
| 2017 | $3,288,078 | $1,476,056 | ▲ $466,533 | - | $5,118,816 |
| 2016 | $2,075,218 | $1,254,991 | ▲ $181,391 | $94,516 | $3,288,078 |
| 2015 | - | $2,282,857 | ▼ $207,639 | - | $2,075,218 |
Compensation and Service Providers
Employees
| Name | Title | Other | Total |
|---|---|---|---|
| Anne Labruzzo | Deputy Director for Administration | $123,215 | $123,215 |
| W Lowell Putnam | Trustee | $8,635 | $8,635 |
Board Members and Trustees
| Name | Title |
|---|---|
| W David Connell | Board Chair |
| John a Radway Jr | Board Vice-chair |
| Anne T Actor | Executive Director |
| David D Chase | Trustee |
| Donna Weistrop | Trustee |
| Stephen W Brown | Trustee |
| Virginia G Giovale | Trustee |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,234,620
- Program Service Revenue
- $0
- Investment Income
- $120,395
- Other Revenue
- $0
- All Other Contributions
- $1,063,622
- Change in Net Assets
- $1,131,470
Noncash Contribution Practices
- Property subject to holding requirements
- No
- Reviewed unusual noncash gifts
- Yes
- Third parties used for noncash contributions
- Yes
Noncash Contributions
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Real Estate Residential | 1 | $730,000 | Independent Appraisal |
| Total Noncash Contributions | 1 | $730,000 | - |
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $171,529 |
| Other Expenses | $52,016 |
| Total Fundraising Expense | $9,472 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $171,529 | - | - | $171,529 |
| Fees for Service Investment Mgmnt Fees | - | $36,275 | - | $36,275 |
| Information Technology | - | - | $5,000 | $5,000 |
| Fees for Services Accounting | - | $4,800 | - | $4,800 |
| Other Expenses | - | - | $4,000 | $4,000 |
| Insurance | - | $1,104 | - | $1,104 |
| Fees for Services Other | - | - | $472 | $472 |
| Fees for Services Legal | - | $305 | - | $305 |
| Office Expenses | - | $60 | - | $60 |
| Total Functional Expenses | $171,529 | $42,544 | $9,472 | $223,545 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Lowell Observatory | Flagstaff, AZ | 501(c)(3) | Endowment Earnings/general Support | $111,529 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- Yes
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 4
“The trust agreement was amended on june 9th, 2018 to increase the maximum number of members of the board of trustees from seven members to fifteen members.”
Form 990, Part VI, Section A, Line 7A
“Currently, the board of trustees consists of seven individuals. One of the individuals shall be the sole trustee of the lowell observatory who shall always be a trustee of the foundation. For the initial term of the remaining six individuals, two of these individuals will be selected for a three year term, two for a two year term, and two for a one year term. These remaining six members of the board of trustees will be selected by the sole trustee and the executive committee of the advisory board of the lowell observatory. At the end of the terms of the initial members of the board of trustees, new successor trustees will be selected for three year terms. The trust agreement was amended on june 9, 2018 to increase the maximum number of members of the board of trustees from seven members to fifteen members. Any new successor trustees will be selected by nomination of the executive committee of the advisory board of the lowell observatory and subject to the approval of a majority vote by the advisory board of the lowell observatory present at its annual meeting.”
Form 990, Part VI, Section B, Line 11B
“The form 990 draft will be first reviewed by the deputy director for administration (dda) for the observatory for accuracy. Once it has been deemed accurate by the dda it will be forwarded to the lowell observatory audit committee and the foundation board of trustees for their review and comments. After any questions and comments have been addressed it will be approved and a final copy will be signed by the board chairman.”
Form 990, Part VI, Section B, Line 12C
“Each of the foundation trustees certify in writing annually that they are in compliance with the provisions of the foundation's conflicts of interest policy. The foundation believes that this provides reasonable additional protection against prohibited transactions.”
Form 990, Part VI, Section C, Line 19
“All of these documents will be posted on the foundation website and the form 990 will be available on charity navigator and guidestar.”
Filing and Contact Details
Filer
- Filer Name
- Lowell Observatory Foundation
- EIN
- 47-2052113
- Phone
- 9287743358
- Address
- 1400 W MARS HILL ROAD, FLAGSTAFF, AZ 86001-4470
Signing Officer
- Name
- W David Connell
- Title
- Board Chairman
- Phone
- 9287743358
- Signed
- 2019-08-02
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- W David Connell
- Formed
- 2014
- Legal Domicile
- Az
- Voting Board Members
- 7
- Independent Board Members
- 6
- Employees
- 0
- Volunteers
- 6
Preparer
- Firm
- Beachfleischman Pc
- Address
- 1985 E RIVER ROAD SUITE 201, TUCSON, AZ 85718
- Preparer
- Monica a Vera CPA
- Phone
- 5203214600
Supplemental Narrative
Financial Statement Notes
PART V, LINE 4:
“A majority of the endowment funds are held in perpetuity for the benefit of lowell observatory.”
PART X, LINE 2:
“The following disclosure is related to the combined financial statements of the lowell observatory, trust u/w of percival lowell, and the lowell observatory foundation: the observatory, the foundation, and the trust are exempt from income taxes under both internal revenue code (irc) section 501(c)(3) and arizona income tax laws. The observatory is classified as other than a private foundation under irc section 509(a)(1). The foundation and the trust are each classified as other than a private foundation under irc section 509(a)(3) as a supporting organization of the observatory. Income from certain activities not directly related to the organization's tax-exempt purpose, however, may be subject to taxation as unrelated business taxable income (ubti). From time to time, the organization may be subject to penalties and interest assessed by various taxing authorities, which are classified as general and administrative expenses if they occur.”
Raw XML AppendixShowing 400 of 513 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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| IRS990/Desc | 0 | LOWELL OBSERVATORY FOUNDATION MANAGES THE ENDOWMENT FUNDS FOR LOWELL OBSERVATORY. IN 2018, THE FOUNDATION TRANSFERRED $112,000 OF INVESTMENT EARNINGS TO THE OBSERVATORY IN ORDER TO SUPPORT GENERAL OPERATIONS. IN 2018 THE FOUNDATION ESTABLISHED FOUR NEW ENDOWMENTS. THEY RECEIVED A $99,000 DONATION TO CREATE A NEW ENDOWMENT TO SUPPORT INTERNSHIPS, UNDERGRADUATE AND GRADUATE STUDENT RESEARCH PROJECTS, AND PRE AND POST DOCTORAL FELLOWSHIPS WHO ARE NON-TENURED OR NOT PERMANENTLY SALARIED. ALSO, THEY RECEIVED A $25,000 DONATION TO CREATE A NEW ENDOWMENT WHICH SUPPORTS THE PRESERVATION OF LOWELL OBSERVATORY'S RICH COLLECTION OF HISTORIC PAPERS, CORRESPONDENCE, RESEARCH MATERIALS, AND INSTRUMENTS THROUGH THE EFFORTS OF THE PUTNAM COLLECTION CENTER STAFF AND VOLUNTEERS. ALONG WITH THESE TWO NEW ENDOWMENTS, THE CURRENT EXPLORATION FUND ENDOWMENT RECEIVED AN ADDITIONAL $157,000 IN DONATIONS TO SUPPORT RESEARCH AND RESEARCHERS AT LOWELL OBSERVATORY, THE CURRENT INSTRUMENTATION FUND ENDOWMENT RECEIVED $92,000 IN DONATIONS TO SUPPORT THE ACQUISITION, DEVELOPMENT, MAINTENANCE OF AND ACCESS TO TECHNOLOGIES, INSTRUMENTS, AND TELESCOPES LOCATED WITHIN THE OBSERVATORY'S FACILITIES OR ELSEWHERE IN PERPETUITY AND THE CURRENT MARCUS COMETARY RESEARCH ENDOWMENT FUND RECEIVED $92,000 IN CONTRIBUTIONS THAT SUPPORT RESEARCH ON COMETS. |
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| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -447609 |
| IRS990/NoncashContributionsAmt | 0 | 730000 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
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| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 60 |
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| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1000 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | LICENSES AND FEES |
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| IRS990/OtherExpensesGrp/TotalAmt | 0 | 4000 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 4913904 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 5064600 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 60000 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 1700 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | W DAVID CONNELL |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
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| IRS990/PYContributionsGrantsAmt | 0 | 1508622 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 94026 |
| IRS990/PYInvestmentIncomeAmt | 0 | 180219 |
| IRS990/PYOtherExpensesAmt | 0 | 29393 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1565422 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 123419 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1688841 |
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| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1131470 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RelatedOrganizationsAmt | 0 | 170998 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 2560981 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 2245355 |
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| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | 0 |
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| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | 0 |
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| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | 0 |
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| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd | 0 | 1 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 860098918 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 7 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 171529 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | LOWELL OBSERVATORY |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType1Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 171529 |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.00000 |
| IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 36275 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 5118816 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 467872 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 5064600 |
| IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 166105 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -319708 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 29325 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 3288078 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 1476056 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 5118816 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 82526 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 466533 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 20000 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 2075218 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 1254991 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 3288078 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 109006 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 181391 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 94516 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 2282857 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 2075218 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -207639 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 748546 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 748546 |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 1.00000 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | A MAJORITY OF THE ENDOWMENT FUNDS ARE HELD IN PERPETUITY FOR THE BENEFIT OF LOWELL OBSERVATORY. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THE FOLLOWING DISCLOSURE IS RELATED TO THE COMBINED FINANCIAL STATEMENTS OF THE LOWELL OBSERVATORY, TRUST U/W OF PERCIVAL LOWELL, AND THE LOWELL OBSERVATORY FOUNDATION: THE OBSERVATORY, THE FOUNDATION, AND THE TRUST ARE EXEMPT FROM INCOME TAXES UNDER BOTH INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND ARIZONA INCOME TAX LAWS. THE OBSERVATORY IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION UNDER IRC SECTION 509(A)(1). THE FOUNDATION AND THE TRUST ARE EACH CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION UNDER IRC SECTION 509(A)(3) AS A SUPPORTING ORGANIZATION OF THE OBSERVATORY. INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE, HOWEVER, MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS TAXABLE INCOME (UBTI). FROM TIME TO TIME, THE ORGANIZATION MAY BE SUBJECT TO PENALTIES AND INTEREST ASSESSED BY VARIOUS TAXING AUTHORITIES, WHICH ARE CLASSIFIED AS GENERAL AND ADMINISTRATIVE EXPENSES IF THEY OCCUR. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART V, LINE 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART X, LINE 2: |
| IRS990ScheduleD/TermEndowmentBalanceEOYPct | 0 | 0.00000 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 748546 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 0 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 111529 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 0 | 60000 |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc | 0 | DONOR'S PLEDGE RECEIVABLE |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | ENDOWMENT EARNINGS/GENERAL SUPPORT |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | LOWELL OBSERVATORY |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 860098918 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 1400 W MARS HILL RD |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | FLAGSTAFF |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 86001 |
| IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc | 0 | BOOK VALUE |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | THE FOUNDATION EXISTS WITH THE SOLE PURPOSE OF SUPPORTING LOWELL OBSERVATORY, THEREFORE SELECTION CRITERIA AND ELIGIBILITY REQUIREMENTS ARE NOT APPLICABLE. SUBSTANTIATION FOR THE AMOUNTS OF GRANTS ARE KEPT WITHIN LOWELL'S INTERNAL ACCOUNTING DEPARTMENT. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2: |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 1 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 142931 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 7275 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 8566 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | ANNE T ACTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 158772 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleM/AnyPropertyThatMustBeHeldInd | 0 | 0 |
| IRS990ScheduleM/RealEstateResidentialGrp/ContributionCnt | 0 | 1 |
| IRS990ScheduleM/RealEstateResidentialGrp/MethodOfDeterminingRevenuesTxt | 0 | INDEPENDENT APPRAISAL |
| IRS990ScheduleM/RealEstateResidentialGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/RealEstateResidentialGrp/NoncashContributionsRptF990Amt | 0 | 730000 |
| IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd | 0 | 1 |
| IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt | 0 | THE FOUNDATION HIRED AN ATTORNEY TO COMPLETE DUE DILIGENCE AND PROCESS THE TRANSFER OF REAL ESTATE PROPERTY THAT WAS CONTRIBUTED. |
| IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 32B: |
| IRS990ScheduleM/ThirdPartiesUsedInd | 0 | 1 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE TRUST AGREEMENT WAS AMENDED ON JUNE 9TH, 2018 TO INCREASE THE MAXIMUM NUMBER OF MEMBERS OF THE BOARD OF TRUSTEES FROM SEVEN MEMBERS TO FIFTEEN MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | CURRENTLY, THE BOARD OF TRUSTEES CONSISTS OF SEVEN INDIVIDUALS. ONE OF THE INDIVIDUALS SHALL BE THE SOLE TRUSTEE OF THE LOWELL OBSERVATORY WHO SHALL ALWAYS BE A TRUSTEE OF THE FOUNDATION. FOR THE INITIAL TERM OF THE REMAINING SIX INDIVIDUALS, TWO OF THESE INDIVIDUALS WILL BE SELECTED FOR A THREE YEAR TERM, TWO FOR A TWO YEAR TERM, AND TWO FOR A ONE YEAR TERM. THESE REMAINING SIX MEMBERS OF THE BOARD OF TRUSTEES WILL BE SELECTED BY THE SOLE TRUSTEE AND THE EXECUTIVE COMMITTEE OF THE ADVISORY BOARD OF THE LOWELL OBSERVATORY. AT THE END OF THE TERMS OF THE INITIAL MEMBERS OF THE BOARD OF TRUSTEES, NEW SUCCESSOR TRUSTEES WILL BE SELECTED FOR THREE YEAR TERMS. THE TRUST AGREEMENT WAS AMENDED ON JUNE 9, 2018 TO INCREASE THE MAXIMUM NUMBER OF MEMBERS OF THE BOARD OF TRUSTEES FROM SEVEN MEMBERS TO FIFTEEN MEMBERS. ANY NEW SUCCESSOR TRUSTEES WILL BE SELECTED BY NOMINATION OF THE EXECUTIVE COMMITTEE OF THE ADVISORY BOARD OF THE LOWELL OBSERVATORY AND SUBJECT TO THE APPROVAL OF A MAJORITY VOTE BY THE ADVISORY BOARD OF THE LOWELL OBSERVATORY PRESENT AT ITS ANNUAL MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FORM 990 DRAFT WILL BE FIRST REVIEWED BY THE DEPUTY DIRECTOR FOR ADMINISTRATION (DDA) FOR THE OBSERVATORY FOR ACCURACY. ONCE IT HAS BEEN DEEMED ACCURATE BY THE DDA IT WILL BE FORWARDED TO THE LOWELL OBSERVATORY AUDIT COMMITTEE AND THE FOUNDATION BOARD OF TRUSTEES FOR THEIR REVIEW AND COMMENTS. AFTER ANY QUESTIONS AND COMMENTS HAVE BEEN ADDRESSED IT WILL BE APPROVED AND A FINAL COPY WILL BE SIGNED BY THE BOARD CHAIRMAN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | EACH OF THE FOUNDATION TRUSTEES CERTIFY IN WRITING ANNUALLY THAT THEY ARE IN COMPLIANCE WITH THE PROVISIONS OF THE FOUNDATION'S CONFLICTS OF INTEREST POLICY. THE FOUNDATION BELIEVES THAT THIS PROVIDES REASONABLE ADDITIONAL PROTECTION AGAINST PROHIBITED TRANSACTIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ALL OF THESE DOCUMENTS WILL BE POSTED ON THE FOUNDATION WEBSITE AND THE FORM 990 WILL BE AVAILABLE ON CHARITY NAVIGATOR AND GUIDESTAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 1 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | TRUST UW OF PERCIVAL LOWELL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 1 | LOWELL OBSERVATORY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | LOWELL OBSERVATORY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | PERCIVAL LOWELL TRUST UW |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 860098918 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 042007327 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | AZ |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | AZ |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | ASTRONOMICAL RESEARCH AND EDUCATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | CHARITABLE TRUST F/B/O LOWELL OBSERVATORY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | LINE 7 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 1 | LINE 12B, II |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 1400 W MARS HILL ROAD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 1400 W MARS HILL ROAD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | FLAGSTAFF |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | FLAGSTAFF |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | AZ |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $6,023,503
- Liabilities
- $0
- Net assets
- $6,023,503
- Revenue
- $1,355,015
- Expenses
- $223,545
- Net income
- $1,131,470