Liabilities / Assets
8th percentile
Tied with the lowest-debt nonprofits in its peer group.
990 • Fiscal year 2022 • EIN 47-2052113
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
8th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
8th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
82nd percentile
Higher net margin than 82% of similar nonprofits.
Top Officer Pay
72nd percentile
Higher top officer pay than 72% of similar nonprofits.
Top officer pay equals 31.2% of source-year revenue.
Asset Growth
15th percentile
Faster asset growth than 15% of similar nonprofits.
Revenue Growth
8th percentile
Faster revenue growth than 8% of similar nonprofits.
Assets
Down$9,574,343
Down $1,304,406 (-12%) from 2021
Net Assets
Down$9,574,343
Down $1,268,616 (-12%) from 2021
Liabilities
Down$0
Down $35,790 (-100%) from 2021
Revenue
Down$587,737
Down $486,156 (-45%) from 2021
Expenses
Down$379,919
Down $288,049 (-43%) from 2021
Net Income
Down$207,818
Down $198,107 (-49%) from 2021
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $9,507,269 | $9,014,354 | ▼ $492,915 |
| Pledges and Grants Receivable | $99,189 | $350,000 | ▲ $250,811 |
| Cash and Non-Interest-Bearing Accounts | $117,284 | $160,292 | ▲ $43,008 |
| Savings and Temporary Cash Investments | $1,155,007 | $44,735 | ▼ $1,110,272 |
| Total Assets | $10,878,749 | $9,574,343 | ▼ $1,304,406 |
| Other Assets Total | $0 | $4,962 | ▲ $4,962 |
| Liabilities | |||
| Other Liabilities | $35,790 | $0 | ▼ $35,790 |
| Total Liabilities | $35,790 | $0 | ▼ $35,790 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $8,501,372 | $7,605,654 | ▼ $895,718 |
| Net Assets Without Donor Restrictions | $2,341,587 | $1,968,689 | ▼ $372,898 |
| Total Net Assets Fund Balance | $10,842,959 | $9,574,343 | ▼ $1,268,616 |
| Total Liabilities and Net Assets / Fund Balance | $10,878,749 | $9,574,343 | ▼ $1,304,406 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2022 | $10,508,109 | $604,748 | ▼ $1,425,624 | - | $9,340,302 |
| 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 |
| Name | Title | Other | Total |
|---|---|---|---|
| W Lowell Putnam | Trustee | $12,492 | $12,492 |
| Name | Title |
|---|---|
| Donna Weistrop | Board Chair |
| George Putnam Iii | Board Vice-chair |
| Ann T Actor | Executive Director |
| Camille Bibles | Trustee |
| David D Chase | Trustee |
| Marjorie Mcclanahan | Trustee |
| Stephen W Brown | Trustee |
| Teri Kelley | Trustee |
| Virginia G Giovale | Trustee |
| Anne Labruzzo | Chief Financial Officer |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $310,812 |
| Other Expenses | $69,107 |
| Total Fundraising Expense | $10,483 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $310,812 | - | - | $310,812 |
| Fees for Service Investment Mgmnt Fees | - | $52,528 | - | $52,528 |
| Other Expenses | - | - | $10,479 | $10,479 |
| Fees for Services Accounting | - | $4,200 | - | $4,200 |
| Insurance | - | $1,896 | - | $1,896 |
| Office Expenses | - | - | $4 | $4 |
| Total Functional Expenses | $310,812 | $58,624 | $10,483 | $379,919 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Lowell Observatory | Flagstaff, AZ | 501(c)(3) | Operational Support | $310,812 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“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. Effective june 23, 2022 future trustees shall be considered by the executive committee for appointment or reappointment after receiving the nomination from the lowell observatory foundation board. Once approved by the executive committee, the successor trustees' appointment shall be subject to the approval of a majority vote by the advisory board of the lowell observatory present at its annual meeting.”
“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.”
“Each of the foundation trustees certifies 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: http://foundation.lowell.edu/wpcontent/uploads/sites/2/2023/01/policy- conflict-of-interest-02-2016.pdf. The foundation believes that this provides reasonable additional protection against prohibited transactions.”
“All of these documents will be posted on the foundation website and the form 990 will be available on charity navigator and guidestar.”
“A majority of the endowment funds are held in perpetuity for the benefit of lowell observatory.”
“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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO SUSTAIN AND ENHANCE LOWELL OBSERVATORY'S MISSION BY GENERATING PERPETUAL FINANCIAL SUPPORT. |
| IRS990/AllOtherContributionsAmt | 0 | 451905 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | ANNE LABRUZZO |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9282333239 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1400 W MARS HILL ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | FLAGSTAFF |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 860014470 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 117284 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 160292 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 505724 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 310812 |
| IRS990/CYInvestmentIncomeAmt | 0 | 82013 |
| IRS990/CYOtherExpensesAmt | 0 | 69107 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 207818 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 379919 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 10483 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 587737 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | THE LOWELL OBSERVATORY FOUNDATION (LOF) ACCEPTS GIFTS FOR ENDOWED FUNDS AND MANAGES THE FUNDS FOR THE SUPPORT OF THE OBSERVATORY'S GENERAL OPERATIONS AND THE GROWTH OF THE ENDOWED FUNDS. IN 2022, THE FOUNDATION RECEIVED SEVERAL SIGNIFICANT GIFTS. THESE INCLUDE $100,000 TO SUPPLEMENT THE GODO ENDOWED FUND AND A GIFT TO CREATE THE PERCIVAL LOWELL POSTDOCTORAL FELLOWSHIP FUND. WE ALSO RECEIVED AN ESTATE PLEDGE THAT CREATED THE WILLIAM G. TIFFT ENDOWED FUND FOR EXTRAGALACTIC AND COSMOLOGICAL RESEARCH. THE FUNDS WILL BE DELIVERED IN 2023. WHILE MARKET TRENDS DROVE THE LOF'S ENDOWMENT CORPUS VALUES DOWN IN 2022, $550,000 IN NEW GIFTS AND PLEDGE PAYMENTS HELPED TO OFFSET THE DOWNTURN. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 8501372 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 7605654 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 1 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 310812 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 4200 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4200 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 52528 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 52528 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 38.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 38.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 32.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 17576 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 21843 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 12486 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ANN T ACTOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ANNE LABRUZZO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | W LOWELL PUTNAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CAMILLE BIBLES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | STEPHEN W BROWN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DAVID D CHASE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | VIRGINIA G GIOVALE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | TERI KELLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | MARJORIE MCCLANAHAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | DONNA WEISTROP |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | GEORGE PUTNAM III |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 166065 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 156024 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 6 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CHIEF FINANCIAL OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | BOARD CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | BOARD VICE-CHAIR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2014 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -113377 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantAmt | 0 | 310812 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 310812 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 310812 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 2367606 |
| IRS990/GrossReceiptsAmt | 0 | 3068720 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1896 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1896 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 195390 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 195390 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 9507269 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 9014354 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | AZ |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 2480983 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 10842959 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 9574343 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -113377 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -113377 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -1476434 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2341587 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1968689 |
| IRS990/NoncashContributionsAmt | 0 | 10276 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 4 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 4 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 0 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 4962 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | LICENSES AND FEES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 10479 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 10479 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 35790 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 99189 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 350000 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | DONNA WEISTROP |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 642974 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 354895 |
| IRS990/PYInvestmentIncomeAmt | 0 | 430919 |
| IRS990/PYOtherExpensesAmt | 0 | 313073 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 405925 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 667968 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1073893 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 207818 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RelatedOrganizationsAmt | 0 | 53819 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
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| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 7 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
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| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 8732599 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 175186 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 760521 |
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| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 5064600 |
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| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 5912722 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 163237 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 983515 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 36275 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 5118816 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 467872 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 5064600 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 166105 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -319708 |
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| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.79380 |
| 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 | 0 |
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| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 310812 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 0 | 0 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | OPERATIONAL SUPPORT |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | LOWELL OBSERVATORY |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 860098918 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 1400 W MARS HILL ROAD |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | FLAGSTAFF |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 86001 |
| 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: |
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| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 0 |
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| 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 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 166065 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 156024 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 8350 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 8200 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 9226 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 13643 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | CHIEF FINANCIAL OFFICER |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 0 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. EFFECTIVE JUNE 23, 2022 FUTURE TRUSTEES SHALL BE CONSIDERED BY THE EXECUTIVE COMMITTEE FOR APPOINTMENT OR REAPPOINTMENT AFTER RECEIVING THE NOMINATION FROM THE LOWELL OBSERVATORY FOUNDATION BOARD. ONCE APPROVED BY THE EXECUTIVE COMMITTEE, THE SUCCESSOR TRUSTEES' APPOINTMENT SHALL BE SUBJECT TO THE APPROVAL OF A MAJORITY VOTE BY THE ADVISORY BOARD OF THE LOWELL OBSERVATORY PRESENT AT ITS ANNUAL MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EACH OF THE FOUNDATION TRUSTEES CERTIFIES 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: HTTP://FOUNDATION.LOWELL.EDU/WPCONTENT/UPLOADS/SITES/2/2023/01/POLICY- CONFLICT-OF-INTEREST-02-2016.PDF. THE FOUNDATION BELIEVES THAT THIS PROVIDES REASONABLE ADDITIONAL PROTECTION AGAINST PROHIBITED TRANSACTIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
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Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.