Civic Intelligence

Lowell Observatory Foundation

990 • Fiscal year 2021 • EIN 47-2052113

Jan 01, 2021 to Dec 31, 2021 • Filed on Jun 14, 2022

1400 W Mars Hill RoadFlagstaff, AZ 86001-4470

(928) 774-3358

Siviq Scores

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

Liabilities / Assets

11th percentile

0.00x

Higher debt load relative to assets than 11% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

16th percentile

0.03x

Higher debt load relative to revenue than 16% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Net Margin

80th percentile

38%

Higher net margin than 80% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

51st percentile

$173,146

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 16.1% of source-year revenue.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Asset Growth

56th percentile

12%

Faster asset growth than 56% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

4th percentile

-51%

Faster revenue growth than 4% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Assets

Up

$10,878,749

Up $1,199,330 (+12%) from 2020

Net Assets

Up

$10,842,959

Up $1,267,594 (+13%) from 2020

Liabilities

Down

$35,790

Down $68,264 (-66%) from 2020

Revenue

Down

$1,073,893

Down $1,120,842 (-51%) from 2020

Expenses

Up

$667,968

Up $410,622 (+160%) from 2020

Net Income

Down

$405,925

Down $1,531,464 (-79%) from 2020

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2014: $0Liabilities 2014: $0Net Assets 2014: $02014Assets 2015: $2,075,468Liabilities 2015: $0Net Assets 2015: $2,075,4682015Assets 2016: $3,468,940Liabilities 2016: $0Net Assets 2016: $3,468,9402016Assets 2017: $5,339,642Liabilities 2017: $0Net Assets 2017: $5,339,6422017Assets 2018: $6,023,503Liabilities 2018: $0Net Assets 2018: $6,023,5032018Assets 2019: $6,705,300Liabilities 2019: $0Net Assets 2019: $6,705,3002019Assets 2020: $9,679,419Liabilities 2020: $104,054Net Assets 2020: $9,575,3652020Assets 2021: $10,878,749Liabilities 2021: $35,790Net Assets 2021: $10,842,9592021Assets 2022: $9,574,343Liabilities 2022: $0Net Assets 2022: $9,574,3432022Assets 2023: $13,980,770Liabilities 2023: $0Net Assets 2023: $13,980,7702023Assets 2024: $15,249,410Liabilities 2024: $0Net Assets 2024: $15,249,4102024

Highlighted filing

2021

Assets$10,878,749
Liabilities$35,790
Net Assets$10,842,959

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2014: $0Expenses 2014: $0Net Income 2014: $02014Revenue 2015: $2,282,132Expenses 2015: $13,353Net Income 2015: $2,268,7792015Revenue 2016: $1,422,188Expenses 2016: $129,006Net Income 2016: $1,293,1822016Revenue 2017: $1,688,841Expenses 2017: $123,419Net Income 2017: $1,565,4222017Revenue 2018: $1,355,015Expenses 2018: $223,545Net Income 2018: $1,131,4702018Revenue 2019: $780,460Expenses 2019: $1,058,675Net Income 2019: -$278,2152019Revenue 2020: $2,194,735Expenses 2020: $257,346Net Income 2020: $1,937,3892020Revenue 2021: $1,073,893Expenses 2021: $667,968Net Income 2021: $405,9252021Revenue 2022: $587,737Expenses 2022: $379,919Net Income 2022: $207,8182022Revenue 2023: $3,755,865Expenses 2023: $432,257Net Income 2023: $3,323,6082023Revenue 2024: $1,559,624Expenses 2024: $463,426Net Income 2024: $1,096,1982024

Highlighted filing

2021

Revenue$1,073,893
Expenses$667,968
Net Income$405,925
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jun 14, 2022
Return Version
2021v4.2
Gross Receipts
$2,697,684
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 by generating perpetual financial support.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$8,208,994$9,507,269▲ $1,298,275
Savings and Temporary Cash Investments$740,333$1,155,007▲ $414,674
Cash and Non-Interest-Bearing Accounts$180,289$117,284▼ $63,005
Pledges and Grants Receivable$549,803$99,189▼ $450,614
Total Assets$9,679,419$10,878,749▲ $1,199,330
Liabilities
Other Liabilities$104,054$35,790▼ $68,264
Total Liabilities$104,054$35,790▼ $68,264
Net Assets / Fund Balance
Net Assets With Donor Restrictions$7,528,423$8,501,372▲ $972,949
Net Assets Without Donor Restrictions$2,046,942$2,341,587▲ $294,645
Total Net Assets Fund Balance$9,575,365$10,842,959▲ $1,267,594
Total Liabilities and Net Assets / Fund Balance$9,679,419$10,878,749▲ $1,199,330

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$8,732,599$866,064▲ $1,221,110-$10,508,109
2020$5,912,722$2,278,596▲ $760,521-$8,732,599
2019$5,064,600$65,031▲ $983,515-$5,912,722
2018$5,118,816$467,872▼ $319,708-$5,064,600
2017$3,288,078$1,476,056▲ $466,533-$5,118,816
Compensation and Service Providers

Employees

NameTitleOtherTotal
W Lowell PutnamTrustee$8,958$8,958

Board Members and Trustees

NameTitle
Donna WeistropBoard Chair
George Putnam IiiBoard Vice-chair as of March 2021
John RadwayBoard Vice-chair Thru Feb 2021
Ann T ActorExecutive Director
David D ChaseTrustee
John MenkeTrustee
Marjorie McclanahanTrustee
Stephen W BrownTrustee
Teri KelleyTrustee
Virginia G GiovaleTrustee
Anne LabruzzoChief Financial Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$642,974
Program Service Revenue
$0
Investment Income
$430,919
Other Revenue
$0
All Other Contributions
$103,363
Change in Net Assets
$405,925
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$354,895
Other Expenses$313,073
Total Fundraising Expense$251,392
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$354,895--$354,895
Fees for Service Investment Mgmnt Fees-$51,855-$51,855
Other Expenses--$10,249$10,249
Fees for Services Accounting-$7,100-$7,100
Insurance-$2,669-$2,669
Office Expenses-$57-$57
Total Functional Expenses$354,895$61,681$251,392$667,968
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lowell ObservatoryFlagstaff, AZ501(c)(3)Operational Support$354,895
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
Due to Related Party$35,790
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

The board of trustees will consist of a minimum of seven members and up to a maximum of fifteen members. One of the members shall be the sole trustee of the lowell observatory who shall always be a trustee of the foundation. The remaining trustees making up the foundation board of trustees have all been selected by nomination of the executive committee of the advisory board of lowell observatory and approved by a majority vote of the advisory board of lowell observatory at its annual meeting.

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

The form 990 draft will be first reviewed by the chief financial officer (cfo) for the observatory for accuracy. Once it has been deemed accurate by the cfo, 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, the 990 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. A copy of this policy is located at: https://foundation.lowell.edu/policies/. 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
Donna Weistrop
Title
Board Chairman
Phone
9287743358
Signed
2022-06-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donna Weistrop
Formed
2014
Legal Domicile
Az
Voting Board Members
9
Independent Board Members
8
Employees
0
Volunteers
9

Preparer

Firm
Beachfleischman Pllc
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.

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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0549803
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt099189
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DONNA WEISTROP
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02312462
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0198195
IRS990/PYInvestmentIncomeAmt0-117727
IRS990/PYOtherExpensesAmt059151
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt01937389
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0257346
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02194735
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0405925
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt0539611
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0740333
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01155007
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0860098918
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd07
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0354895
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0LOWELL OBSERVATORY
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt0354895
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.22080
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt051855
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt08732599
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0866064
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt010508109
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt0259809
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt01221110
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt044054
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt05912722
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt02278596
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt08732599
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt0175186
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0760521
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt037187
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt05064600
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt065031
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt05912722
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt0163237
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0983515
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt036275
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt05118816
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0467872
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt05064600
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt0166105
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-319708
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt029325
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt03288078
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt01476056
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt05118816
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt082526
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0466533
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt035790
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED PARTY
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.77920
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0A MAJORITY OF THE ENDOWMENT FUNDS ARE HELD IN PERPETUITY FOR THE BENEFIT OF LOWELL OBSERVATORY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE 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/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt035790
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt0354895
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0OPERATIONAL SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0LOWELL OBSERVATORY
IRS990ScheduleI/RecipientTable/RecipientEIN0860098918
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01400 W MARS HILL ROAD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0FLAGSTAFF
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0AZ
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd086001
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE 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/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0156233
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1148969
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt07875
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt17825
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt09038
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt19753
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ANN T ACTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1ANNE LABRUZZO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CHIEF FINANCIAL OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0173146
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1166547

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