Civic Intelligence

Lowell Observatory

990 • Fiscal year 2017 • EIN 86-0098918

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 06, 2018

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

65th percentile

0.42x

Higher debt load relative to assets than 65% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Liabilities / Revenue

75th percentile

0.90x

Higher debt load relative to revenue than 75% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Net Margin

90th percentile

44%

Higher net margin than 90% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Top Officer Pay

28th percentile

$172,420

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Asset Growth

23rd percentile

-1.5%

Faster asset growth than 23% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Revenue Growth

93rd percentile

104%

Faster revenue growth than 93% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Assets

Down

$47,935,722

Down $748,533 (-1.5%) from 2016

Net Assets

Up

$27,676,043

Up $10,053,017 (+57%) from 2016

Liabilities

Down

$20,259,679

Down $10,801,550 (-35%) from 2016

Revenue

Up

$22,523,259

Up $11,467,224 (+104%) from 2016

Expenses

Down

$12,648,803

Down $309,090 (-2.4%) from 2016

Net Income

Up

$9,874,456

Up $11,776,314 (+619%) from 2016

Historical Trend

Balance Sheet Trend

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

$150M$100M$50M$0Assets 2010: $52,551,561Liabilities 2010: $21,461,385Net Assets 2010: $31,090,1762010Assets 2011: $53,848,348Liabilities 2011: $22,745,541Net Assets 2011: $31,102,8072011Assets 2012: $54,884,676Liabilities 2012: $25,541,447Net Assets 2012: $29,343,2292012Assets 2013: $54,560,319Liabilities 2013: $27,812,352Net Assets 2013: $26,747,9672013Assets 2014: $53,149,284Liabilities 2014: $28,470,487Net Assets 2014: $24,678,7972014Assets 2015: $48,545,604Liabilities 2015: $29,682,765Net Assets 2015: $18,862,8392015Assets 2016: $48,684,255Liabilities 2016: $31,061,229Net Assets 2016: $17,623,0262016Assets 2017: $47,935,722Liabilities 2017: $20,259,679Net Assets 2017: $27,676,0432017Assets 2018: $48,062,648Liabilities 2018: $16,568,732Net Assets 2018: $31,493,9162018Assets 2019: $65,145,325Liabilities 2019: $20,739,131Net Assets 2019: $44,406,1942019Assets 2020: $70,100,548Liabilities 2020: $23,190,520Net Assets 2020: $46,910,0282020Assets 2021: $78,377,713Liabilities 2021: $25,508,851Net Assets 2021: $52,868,8622021Assets 2022: $78,976,661Liabilities 2022: $23,388,279Net Assets 2022: $55,588,3822022Assets 2023: $85,437,670Liabilities 2023: $29,024,549Net Assets 2023: $56,413,1212023Assets 2024: $102,618,903Liabilities 2024: $53,834,242Net Assets 2024: $48,784,6612024

Highlighted filing

2017

Assets$47,935,722
Liabilities$20,259,679
Net Assets$27,676,043

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $5,822,7462010Expenses 2011: $7,125,8562011Expenses 2012: $9,655,9042012Revenue 2013: $8,056,313Expenses 2013: $10,757,145Net Income 2013: -$2,700,8322013Revenue 2014: $8,592,424Expenses 2014: $10,561,464Net Income 2014: -$1,969,0402014Revenue 2015: $7,579,056Expenses 2015: $13,157,576Net Income 2015: -$5,578,5202015Revenue 2016: $11,056,035Expenses 2016: $12,957,893Net Income 2016: -$1,901,8582016Revenue 2017: $22,523,259Expenses 2017: $12,648,803Net Income 2017: $9,874,4562017Revenue 2018: $16,797,299Expenses 2018: $12,829,418Net Income 2018: $3,967,8812018Revenue 2019: $29,221,520Expenses 2019: $14,346,917Net Income 2019: $14,874,6032019Revenue 2020: $16,133,508Expenses 2020: $13,478,815Net Income 2020: $2,654,6932020Revenue 2021: $22,823,113Expenses 2021: $16,074,661Net Income 2021: $6,748,4522021Revenue 2022: $20,035,165Expenses 2022: $19,188,129Net Income 2022: $847,0362022Revenue 2023: $20,163,990Expenses 2023: $18,645,161Net Income 2023: $1,518,8292023Revenue 2024: $11,946,368Expenses 2024: $19,482,906Net Income 2024: -$7,536,5382024

Highlighted filing

2017

Revenue$22,523,259
Expenses$12,648,803
Net Income$9,874,456
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 6, 2018
Return Version
2017v2.2
Gross Receipts
$23,724,253
Mission and Program Overview

Mission

Lowell's mission is to pursue the study of astronomy, especially the study of the solar system and its evolution; conduct pure research in astronomical phenomena; provide quality public education and outreach programs to bring the results of astronomical research to the public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$43,242,180$43,452,560▲ $210,380
Pledges and Grants Receivable$1,847,437$1,798,306▼ $49,131
Savings and Temporary Cash Investments$770,901$1,319,534▲ $548,633
Investments in Publicly Traded Securities$840,454--
Cash and Non-Interest-Bearing Accounts$1,363,415$608,331▼ $755,084
Prepaid Expenses and Deferred Charges$73,486$204,117▲ $130,631
Inventories for Sale or Use$102,153$108,126▲ $5,973
Accounts Receivable$28,462$22,982▼ $5,480
Total Assets$48,684,255$47,935,722▼ $748,533
Other Assets Total$415,767$421,766▲ $5,999
Liabilities
Mortgage Notes Payable Secured by Investment Property$20,675,427$10,231,776▼ $10,443,651
Deferred Revenue$9,479,265$8,909,221▼ $570,044
Other Liabilities$300,000$750,000▲ $450,000
Accounts Payable and Accrued Expenses$606,537$368,682▼ $237,855
Total Liabilities$31,061,229$20,259,679▼ $10,801,550
Net Assets / Fund Balance
Unrestricted Net Assets$15,096,692$23,843,727▲ $8,747,035
Temporarily Rstr Net Assets$2,526,334$3,832,316▲ $1,305,982
Total Net Assets Fund Balance$17,623,026$27,676,043▲ $10,053,017
Total Liabilities and Net Assets / Fund Balance$48,684,255$47,935,722▼ $748,533

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$25,977,330$12,528,290$38,505,620
Buildings$14,732,559$7,738,287$22,470,846
Other Land Buildings$2,072,237$723,484$2,795,721
Land$670,434-$670,434

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$39,620,403$1,476,056▲ $4,372,359-$33,571,683
2016$37,221,789$1,254,991▲ $2,174,579$94,516$39,620,403
2015$35,590,304$2,282,857▼ $377,198-$37,221,789
2014$34,950,148-▲ $1,623,968-$35,590,304
2013$31,195,406$172,843▲ $4,459,620-$34,950,148
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Hall JeffreyDirectorFT$150,208$22,212$172,420
Dunham EdwardInstrument ManagerFT$154,324$15,413$169,737
Massey PhilipAstronomerFT$149,224$15,143$164,367
Schleicher DavidAstronomerFT$145,120$14,844$159,964
Actor Anne TDeputy Director for DevelopmentFT$141,320$14,654$155,974
West MichaelDeputy Director for ScienceFT$143,825$7,980$151,805
Labruzzo AnneDeputy Director for AdministratonFT$91,211$13,187$104,398
Putnam W LowellTrustee - SolePT$1,175$7,523$8,698

Highest Paid Contractors

ContractorServicesLocationCompensation
Johnson Walzer Associates LLCConsulting17 NORTH SAN FRANCISCO STREET SUIT, Flagstaff, AZ 86001, Ca$207,442
Massachusetts Institute Of TechnologyConsulting77 MASSACHUSETTS AVE, Cambridge, MA 02139$141,695
-Technology Services-$138,255
Revenue and Support

Revenue Composition

Contributions and Grants
$17,637,617
Program Service Revenue
$4,444,956
Investment Income
$85,011
Other Revenue
$355,675
All Other Contributions
$3,426,584
Change in Net Assets
$9,874,456

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded10$90,393Transaction Value
Other Non Cash Contri Table1$3,514Donor Valued
Other Non Cash Contri Table2$3,130Donor Valued
Other Non Cash Contri Table1$2,350Donor Valued
Other Non Cash Contri Table1$300Donor Valued
Other Non Cash Contri Table1$200Donor Valued
Total Noncash Contributions16$99,887-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,967,868
Other Expenses$5,287,538
Grants and Similar Amounts Paid$1,393,397
Total Fundraising Expense$1,161,264
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,398,261$409,692$371,602$4,179,555
Depreciation Depletion$1,893,787$48,395$24,198$1,966,380
Grants to Domestic Orgs$1,393,397--$1,393,397
Current Officers, Directors, Trustees, and Key Employees$670,012$237,239$180,113$1,087,364
Interest$602,214--$602,214
Office Expenses$290,738$61,326$124,810$476,874
Occupancy$425,832$26,748$21,509$474,089
Travel$241,902$48,681$96,988$387,571
Payroll Taxes$274,305$44,505$39,686$358,496
Insurance$270,264$10,732$4,379$285,375
Fees for Services Other$89,544$69,031$126,582$285,157
Pension Plan Contributions$157,299$19,575$18,915$195,789
Advertising$3,970$154,160$13,312$171,442
Other Employee Benefits$113,611$8,387$24,666$146,664
Information Technology$75,487$19,342$22,276$117,105
Conferences and Meetings$11,275$36,310$46,912$94,497
All Other Expenses$52,497$4,040$1,837$58,374
Fees for Services Accounting-$52,240-$52,240
Other Expenses$18,171$17,506$23,993$42,164
Fees for Services Legal$4,606$20,723-$25,329
Fees for Service Investment Mgmnt Fees-$432-$432
Total Functional Expenses$10,170,858$1,316,681$1,161,264$12,648,803
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lowell Observatory FoundationFlagstaff, AZ501(c)(3)To Hold and Manage the Assets for the Exclusive Benefit of the Observatory.$920,047
University of MarylandCollege Park, MS501(c)(3)Nasa Grant - Subaward Collaboration Research$148,506
Massachusetts Institute of TechnologyCambridge, MA501(c)(3)Nasa Grant - Subaward Collaboration Research$137,999
Planetary Science InstituteTucson, AZ501(c)(3)Nasa Grant - Subaward Collaboration Research$59,741
Northern Arizona UniversityFlagstaff, AZ501(c)(3)Nasa Grant - Subaward Collaboration Research$44,517
University of HawaiiHonolulu, HI501(c)(3)Donor Funds for Predoctoral Student Salary$33,926
Northern Arizona UniversityFlagstaff, AZ501(c)(3)Nsf Grant - Subaward Collaboration Research$32,822
Purdue UniversityWest Lafayette, IN501(c)(3)Nasa Grant - Subaward Collaboration Research$9,169
University of HawaiiHonolulu, HI501(c)(3)Nasa Grant - Subaward Collaboration Research$6,670
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 Percival Lowell Trust Uw$750,000
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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 B, Line 11B

The form 990 draft will be first reviewed by the deputy directory for administration (dda) for accuracy. Once it has been deemed accurate by the dda it will be forwarded to the sole trustee, director and audit committee for their review and comments. After any questions and comments have been addressed it will be approved and a final copy will be signed and filed by the dda.

Form 990, Part VI, Section B, Line 12C

The organization conducts weekly reviews of payables including potential conflicts of interest and follow-up occurs to enforce compliance with the company policy.

Form 990, Part VI, Section B, Line 15A

Compensation of the director for lowell observatory is determined by the sole trustee of the corporation after review of information provided by the human resource administrator and members of the advisory board who are or have been members of the scientific business community. The human resource administrator reviews the total compensation of the director in accordance with regulations/guidelines established by the irs and industry best practices. Data regarding salaries of other directors (ceos) at organizations of similar size, including both non-profit and for-profit companies is also reviewed. The sole trustee, with advice from the advisory board, also establishes goals and objectives for the director and evaluates the performance of the director based on the prior year's goals and objectives.

Form 990, Part VI, Section C, Line 19

When requested, documents regarding the observatory are provided by the business office. The 990 and audited financial statements are available on the lowell observatory website. The 990 is also available on guidestar and charity navigator. A summary of the consolidated financial statements is published annually in an annual report.

Filing and Contact Details

Filer

Filer Name
Lowell Observatory
EIN
86-0098918
Phone
9287743358
Address
1400 W MARS HILL ROAD, FLAGSTAFF, AZ 86001-4470

Signing Officer

Name
Anne Labruzzo
Title
Deputy Director of Admin.
Phone
9287743358
Signed
2018-07-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Hall
Formed
1946
Legal Domicile
Az
Voting Board Members
1
Independent Board Members
0
Employees
156
Volunteers
46

Preparer

Firm
Beachfleischman Pc
Address
1985 E RIVER ROAD SUITE 201, TUCSON, AZ 85718
Preparer
Karen K Mccloskey CPA
Phone
5203214600
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

The endowment funds are used for support of lowell observatory and for reinvestment.

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 and the foundation 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 is classified as other than a private foundation under irc section 509(a)(3) as a supporting organization of the observatory. The trust qualifies as an irc section 509(a)(3) supporting organization of the observatory. No provision for federal and state income taxes has been made. 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). Gaap requires management to perform an evaluation of all tax positions taken or expected to be taken in the course of preparing the organization's tax returns to determine whether the tax positions meet a "more likely than not" standard of being sustained under examination by the applicable taxing authorities. This evaluation is required to be performed for all open tax years, as defined by the various statutes of limitations, for federal and state purposes. The organization is only subject to income taxes on ubti as applicable. The organization is required to file informational returns for federal and state purposes and, if it has ubti, federal and state income tax returns. Management has performed its evaluation of tax positions taken on all open tax returns and has determined that there were no positions taken that do not meet the "more likely than not" standard. 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 858 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/ActivityOrMissionDesc0LOWELL'S MISSION IS TO PURSUE THE STUDY OF ASTRONOMY, ESPECIALLY THE STUDY OF THE SOLAR SYSTEM AND ITS EVOLUTION; CONDUCT PURE RESEARCH IN ASTRONOMICAL PHENOMENA; PROVIDE QUALITY PUBLIC EDUCATION AND OUTREACH PROGRAMS TO BRING THE RESULTS OF ASTRONOMICAL RESEARCH TO THE PUBLIC.
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IRS990/Desc0LOWELL OBSERVATORY ASTRONOMERS CONDUCT FOREFRONT RESEARCH IN ALL AREAS OF ASTRONOMY, INCLUDING STUDIES OF THE SUN, SOLAR SYSTEM, STARS, GALAXIES AND COSMOLOGY. IN 2017, OUR ASTRONOMERS AVERAGED ONE PUBISHED PAPER PER WEEK IN LEADING SCIENTIFIC JOURNALS, AND THEY REGULARLY PARTICIPATE IN MAJOR ASTRONOMICAL MISSIONS, USING MAJOR TELESCOPES AROUND THE WORLD AND IN SPACE, AND ARE INVITED TO PARTICIPATE IN FACILITIES AND SCIENCE REVIEWS. LOWELL ASTRONOMERS ARE ALSO VERY SUCCESSFUL AT OBTAINING GRANTS IN SUPPORT OF THEIR RESEARCH FROM EXTERNAL SOURCES SUCH AS NASA AND THE NATIONAL SCIENCE FOUNDATION. LOWELL'S 4.3-METER DISCOVERY CHANNEL TELESCOPE (DCT) WAS BROUGHT INTO FULL OPERATIONS IN 2015, AND IN 2017 WE DELIVERED 300 SCIENCE NIGHTS TO ASTRONOMERS FROM OUR OWN STAFF AND FROM OUR PARTNERS (CURRENT PARTNERS ARE BOSTON UNIVERSITY, KOREA ASTRONOMY AND SPACE SCIENCE INSTITUTE, NORTHERN ARIZONA UNIVERSITY, UNIVERSITY OF MARYLAND, UNIVERSITY OF TEXAS, UNIVERSITY OF TOLEDO AND YALE UNIVERSITY). WE BROUGHT A WORLD-LEADING INFRARED INSTRUMENT TO DCT (EXPRES) WHICH WILL HUNT FOR EARTH-SIZED PLANETS AROUND OTHER STARS, WE COMISSIONED A NEW INFRARED SPECTROGRAPH NIHTS THAT WAS BUILT IN-HOUSE, AND SOLIDIFIED PLANS TO BRING ADDITIONAL WORLD-CLASS INSTRUMENTS FROM OUR PARTNERS, THEREBY EXPANDING DCT'S CAPABILITIES FOR MANY YEARS TO COME. LOWELL ALUMINIZED THE DCT'S 1-M SECONDARY MIRROR IN 2017 AND IMPROVED THE SAFETY AND EFFICIENCY OF ITS INSTRUMENT CUBE.
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IRS990/FeesForServicesOtherGrp/ProgramServicesAmt089544
IRS990/FeesForServicesOtherGrp/TotalAmt0285157
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt0432
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt0432
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt04.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt340.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt640.00
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IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt07523
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt116212
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt213187
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt315413
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt415143
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt514844
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt614654
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt77980
IRS990/Form990PartVIISectionAGrp/PersonNm0PUTNAM W LOWELL
IRS990/Form990PartVIISectionAGrp/PersonNm1HALL JEFFREY
IRS990/Form990PartVIISectionAGrp/PersonNm2LABRUZZO ANNE
IRS990/Form990PartVIISectionAGrp/PersonNm3DUNHAM EDWARD
IRS990/Form990PartVIISectionAGrp/PersonNm4MASSEY PHILIP
IRS990/Form990PartVIISectionAGrp/PersonNm5SCHLEICHER DAVID
IRS990/Form990PartVIISectionAGrp/PersonNm6ACTOR ANNE T
IRS990/Form990PartVIISectionAGrp/PersonNm7WEST MICHAEL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt01175
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1156208
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt291211
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3154324
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4149224
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5145120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt6141320
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt7143825
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE - SOLE
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DEPUTY DIRECTOR FOR ADMINISTRATON
IRS990/Form990PartVIISectionAGrp/TitleTxt3INSTRUMENT MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt4ASTRONOMER
IRS990/Form990PartVIISectionAGrp/TitleTxt5ASTRONOMER
IRS990/Form990PartVIISectionAGrp/TitleTxt6DEPUTY DIRECTOR FOR DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7DEPUTY DIRECTOR FOR SCIENCE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01946
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt02905
IRS990/GainOrLossGrp/SecuritiesAmt078445
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt01
IRS990/GovernmentGrantsAmt02122821
IRS990/GrantAmt01393397
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt01393397
IRS990/GrantsToDomesticOrgsGrp/TotalAmt01393397
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt02905
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0952216
IRS990/GrossReceiptsAmt023724253
IRS990/GrossSalesOfInventoryAmt0556912
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt09
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt022276
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt019342
IRS990/InformationTechnologyGrp/ProgramServicesAmt075487
IRS990/InformationTechnologyGrp/TotalAmt0117105
IRS990/InsuranceGrp/FundraisingAmt04379
IRS990/InsuranceGrp/ManagementAndGeneralAmt010732
IRS990/InsuranceGrp/ProgramServicesAmt0270264
IRS990/InsuranceGrp/TotalAmt0285375
IRS990/InterestGrp/ProgramServicesAmt0602214
IRS990/InterestGrp/TotalAmt0602214
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0102153
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0108126
IRS990/InvestmentIncomeGrp/ExclusionAmt03661
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03661
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0840454
IRS990/IRPDocumentCnt040
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt020990061
IRS990/LandBldgEquipBasisNetGrp/BOYAmt043242180
IRS990/LandBldgEquipBasisNetGrp/EOYAmt043452560
IRS990/LandBldgEquipCostOrOtherBssAmt064442621
IRS990/LegalDomicileStateCd0AZ
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0873771
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0344186
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0LOWELL'S MISSION IS TO PURSUE THE STUDY OF ASTRONOMY, ESPECIALLY THE STUDY OF THE SOLAR SYSTEM AND ITS EVOLUTION; CONDUCT PURE RESEARCH IN ASTRONOMICAL PHENOMENA; PROVIDE QUALITY PUBLIC EDUCATION AND OUTREACH PROGRAMS TO BRING THE RESULTS OF ASTRONOMICAL RESEARCH TO THE PUBLIC.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt020675427
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt010231776
IRS990/NetAssetsOrFundBalancesBOYAmt017623026
IRS990/NetAssetsOrFundBalancesEOYAmt027676043
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt081350
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt081350
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0229689
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0229689
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0178561
IRS990/NoncashContributionsAmt099887
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt021509
IRS990/OccupancyGrp/ManagementAndGeneralAmt026748
IRS990/OccupancyGrp/ProgramServicesAmt0425832
IRS990/OccupancyGrp/TotalAmt0474089
IRS990/OfficeExpensesGrp/FundraisingAmt0124810
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt061326
IRS990/OfficeExpensesGrp/ProgramServicesAmt0290738
IRS990/OfficeExpensesGrp/TotalAmt0476874
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0415767
IRS990/OtherAssetsTotalGrp/EOYAmt0421766
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt024666
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt08387
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0113611
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0146664
IRS990/OtherExpensesGrp/Desc0REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc1DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2TRAINING AND DEVELOPMEN
IRS990/OtherExpensesGrp/Desc3TAXES
IRS990/OtherExpensesGrp/FundraisingAmt03777
IRS990/OtherExpensesGrp/FundraisingAmt13794
IRS990/OtherExpensesGrp/FundraisingAmt211915
IRS990/OtherExpensesGrp/FundraisingAmt323993
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07182
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt120435
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt217506
IRS990/OtherExpensesGrp/ProgramServicesAmt0100938
IRS990/OtherExpensesGrp/ProgramServicesAmt158088
IRS990/OtherExpensesGrp/ProgramServicesAmt224660
IRS990/OtherExpensesGrp/ProgramServicesAmt318171
IRS990/OtherExpensesGrp/TotalAmt0111897
IRS990/OtherExpensesGrp/TotalAmt182317
IRS990/OtherExpensesGrp/TotalAmt254081
IRS990/OtherExpensesGrp/TotalAmt342164
IRS990/OtherLiabilitiesGrp/BOYAmt0300000
IRS990/OtherLiabilitiesGrp/EOYAmt0750000
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0125986
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0125986
IRS990/OtherRevenueTotalAmt0125986
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0371602
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0409692
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03398261
IRS990/OtherSalariesAndWagesGrp/TotalAmt04179555
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt039686
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt044505
IRS990/PayrollTaxesGrp/ProgramServicesAmt0274305
IRS990/PayrollTaxesGrp/TotalAmt0358496
IRS990/PensionPlanContributionsGrp/FundraisingAmt018915
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt019575
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0157299
IRS990/PensionPlanContributionsGrp/TotalAmt0195789
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt01847437
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01798306
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt073486
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0204117
IRS990/PrincipalOfficerNm0JEFF HALL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541700
IRS990/ProgramServiceRevenueGrp/BusinessCd1541700
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/Desc0RESEARCH - GOVERNMENT CONTRACTS
IRS990/ProgramServiceRevenueGrp/Desc1TELESCOPE ACCESS FEES
IRS990/ProgramServiceRevenueGrp/Desc2EDUCATIONAL PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01908638
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11538425
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2997893
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01908638
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11538425
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2997893
IRS990/ProgSrvcAccomActy2Grp/Desc0OUR EDUCATIONAL PROGRAMS TEACH VISITORS ABOUT GENERAL CONCEPTS IN PHYSICS AND ASTRONOMY AND ABOUT PAST AND PRESENT RESEARCH PROJECTS AT LOWELL. MORE THAN 98,000 VISITORS OF ALL AGES AND BACKGROUNDS PARTICIPATED IN THESE PROGRAMS IN 2017. LOWELL OBSERVATORY CAMPS FOR KIDS (LOCKS) PROGRAMS WERE OFFERED ONSITE FOR CHILDREN AGES 3-15. STUDENTS ENROLLED IN THE LOCKS PROGRAMS LEARNED ABOUT TOPICS IN ASTRONOMY AND PHYSICS THROUGH HANDS-ON EXERCISES AND EXPLORATIONS.THESE ONSITE PROGRAMS SERVED MORE THAN 200 CHILDREN AND A NUMBER OF LOCAL TEACHERS OVER THE COURSE OF THE YEAR. LOWELL ASTRONOMERS AND EDUCATORS INVOLVED IN THE OBSERVATORY'S NAVAJO-HOPI PROGRAM MADE NUMEROUS VISITS TO SCHOOLS ON NAVAJO AND HOPI LANDS TO TEACH LESSONS AND HOST STAR PARTIES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01474441
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01227582
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt07675056
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt01434000
IRS990/PYInvestmentIncomeAmt0262905
IRS990/PYOtherExpensesAmt05119757
IRS990/PYOtherRevenueAmt0265764
IRS990/PYProgramServiceRevenueAmt02852310
IRS990/PYRevenuesLessExpensesAmt0-1901858
IRS990/PYSalariesCompEmpBnftPaidAmt06404136
IRS990/PYTotalExpensesAmt012957893
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt011056035
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt09874456
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RelatedOrganizationsAmt011744026
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03573049
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0770901
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01319534
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt017637617
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt07675056
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03697510
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt05764553
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt06079770
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt040854506
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt0120000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt0119000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt0118000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt0117000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt0116000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt0590000
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03661
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt037614
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0110959
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0192885
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0145384
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0490503
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt012205724
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt01371252
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0664534
IRS990ScheduleA/OtherIncome170Grp/TotalAmt02035786
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.90420
IRS990ScheduleA/PublicSupportPY170Pct00.85410
IRS990ScheduleA/PublicSupportTotal170Amt039829823
IRS990ScheduleA/SubstantialContributorsTotAmt01614683
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt017757617
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt07794056
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03815510

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$103$53.8$48.8$11.9$19.5$7.54
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$85.4$29.0$56.4$20.2$18.6$1.52
2022Detailed filing. Detailed filing data is available for this year.$79.0$23.4$55.6$20.0$19.2$0.85
2021Detailed filing. Detailed filing data is available for this year.$78.4$25.5$52.9$22.8$16.1$6.75
2020Detailed filing. Detailed filing data is available for this year.$70.1$23.2$46.9$16.1$13.5$2.65
2019Detailed filing. Detailed filing data is available for this year.$65.1$20.7$44.4$29.2$14.3$14.9
2018Detailed filing. Detailed filing data is available for this year.$48.1$16.6$31.5$16.8$12.8$3.97
2017Detailed filing. Detailed filing data is available for this year.$47.9$20.3$27.7$22.5$12.6$9.87
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$48.7$31.1$17.6$11.1$13.0$1.90
2015Detailed filing. Detailed filing data is available for this year.$48.5$29.7$18.9$7.58$13.2$5.58
2014Detailed filing. Detailed filing data is available for this year.$53.1$28.5$24.7$8.59$10.6$1.97
2013Detailed filing. Detailed filing data is available for this year.$54.6$27.8$26.7$8.06$10.8$2.70
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$54.9$25.5$29.3$9.66
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$53.8$22.7$31.1$7.13
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$52.6$21.5$31.1$5.82