Civic Intelligence

Lowell Alumni Association

EIN 94-6125408 • 501(c)3 • San Francisco, CA

Profile

The Lowell Alumni Association maintains and enhances relationships that serve and support our alumni, students, school and the Lowell community.

PO Box 320009San Francisco, CA 94132

www.lowellalumni.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

31st percentile

0.03x

Higher debt load relative to assets than 31% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

53rd percentile

0.18x

Higher debt load relative to revenue than 53% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

89th percentile

49%

Higher net margin than 89% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

45th percentile

$72,215

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

75th percentile

16%

Faster asset growth than 75% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

75th percentile

25%

Faster revenue growth than 75% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets31st percentile

Assets

Up

$8,443,639

Up $885,948 (+12%) from 2023

Liabilities

Up

$332,457

Up $80,994 (+32%) from 2023

Net Assets

Up

$8,111,182

Up $804,954 (+11%) from 2023

Operations
Liabilities / Revenue53rd percentileNet Margin89th percentile

Revenue

Up

$1,860,627

Up $488,146 (+36%) from 2023

Expenses

Up

$924,206

Up $220,367 (+31%) from 2023

Net Income

Up

$936,421

Up $267,779 (+40%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth75th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2010: $2,639,048Liabilities 2010: $0Net Assets 2010: $2,639,0482010Assets 2011: $2,932,633Liabilities 2011: $0Net Assets 2011: $2,932,6332011Assets 2012: $3,002,344Liabilities 2012: $0Net Assets 2012: $3,002,3442012Assets 2013: $3,250,086Liabilities 2013: $0Net Assets 2013: $3,250,0862013Assets 2014: $4,018,669Liabilities 2014: $0Net Assets 2014: $4,018,6692014Assets 2015: $3,952,199Liabilities 2015: $0Net Assets 2015: $3,952,1992015Assets 2016: $4,033,080Liabilities 2016: $0Net Assets 2016: $4,033,0802016Assets 2017: $4,167,385Liabilities 2017: $0Net Assets 2017: $4,167,3852017Assets 2018: $5,461,156Liabilities 2018: $5,213Net Assets 2018: $5,455,9432018Assets 2019: $6,345,976Liabilities 2019: $27,961Net Assets 2019: $6,318,0152019Assets 2020: $6,850,687Liabilities 2020: $10,173Net Assets 2020: $6,840,5142020Assets 2021: $7,870,953Liabilities 2021: $40,323Net Assets 2021: $7,830,6302021Assets 2022: $6,494,922Liabilities 2022: $273,193Net Assets 2022: $6,221,7292022Assets 2023: $7,557,691Liabilities 2023: $251,463Net Assets 2023: $7,306,2282023Assets 2024: $8,443,639Liabilities 2024: $332,457Net Assets 2024: $8,111,1822024

Highlighted filing

2024

Assets$8,443,639
Liabilities$332,457
Net Assets$8,111,182
Open 2024 Filing

Operations Trend

Revenue Growth75th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2010: $689,8582010Revenue 2011: $645,634Expenses 2011: $385,714Net Income 2011: $259,9202011Revenue 2012: $762,579Expenses 2012: $692,868Net Income 2012: $69,7112012Revenue 2013: $799,685Expenses 2013: $551,943Net Income 2013: $247,7422013Revenue 2014: $1,535,953Expenses 2014: $730,872Net Income 2014: $805,0812014Revenue 2015: $202,511Expenses 2015: $260,302Net Income 2015: -$57,7912015Revenue 2016: $945,648Expenses 2016: $864,767Net Income 2016: $80,8812016Revenue 2017: $787,971Expenses 2017: $653,666Net Income 2017: $134,3052017Revenue 2018: $1,999,502Expenses 2018: $707,985Net Income 2018: $1,291,5172018Revenue 2019: $1,667,882Expenses 2019: $805,810Net Income 2019: $862,0722019Revenue 2020: $865,201Expenses 2020: $1,243,041Net Income 2020: -$377,8402020Revenue 2021: $786,955Expenses 2021: $720,488Net Income 2021: $66,4672021Revenue 2022: $1,098,988Expenses 2022: $1,514,230Net Income 2022: -$415,2422022Revenue 2023: $1,372,481Expenses 2023: $703,839Net Income 2023: $668,6422023Revenue 2024: $1,860,627Expenses 2024: $924,206Net Income 2024: $936,4212024

Highlighted filing

2024

Revenue$1,860,627
Expenses$924,206
Net Income$936,421
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,443,639
Liabilities
$332,457
Net assets
$8,111,182
Revenue
$1,860,627
Expenses
$924,206
Net income
$936,421
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.44$0.33$8.11$1.86$0.92$0.94
2023Detailed filing. Detailed filing data is available for this year.$7.56$0.25$7.31$1.37$0.70$0.67
2022Detailed filing. Detailed filing data is available for this year.$6.49$0.27$6.22$1.10$1.51$0.42
2021Detailed filing. Detailed filing data is available for this year.$7.87$0.04$7.83$0.79$0.72$0.07
2020Detailed filing. Detailed filing data is available for this year.$6.85$0.01$6.84$0.87$1.24$0.38
2019Detailed filing. Detailed filing data is available for this year.$6.35$0.03$6.32$1.67$0.81$0.86
2018Detailed filing. Detailed filing data is available for this year.$5.46$0.01$5.46$2.00$0.71$1.29
2017Detailed filing. Detailed filing data is available for this year.$4.17$0.00$4.17$0.79$0.65$0.13
2016Detailed filing. Detailed filing data is available for this year.$4.03$0.00$4.03$0.95$0.86$0.08
2015Summary only. Only limited summary data is available for this year.$3.95$0.00$3.95$0.20$0.26$0.06
2014Detailed filing. Detailed filing data is available for this year.$4.02$0.00$4.02$1.54$0.73$0.81
2013Detailed filing. Detailed filing data is available for this year.$3.25$0.00$3.25$0.80$0.55$0.25
2012Summary only. Only limited summary data is available for this year.$3.00$0.00$3.00$0.76$0.69$0.07
2011Summary only. Only limited summary data is available for this year.$2.93$0.00$2.93$0.65$0.39$0.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.64$0.00$2.64$0.69
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$6,840,028
Mission and Program Overview

Mission

The Lowell Alumni Association maintains and enhances relationships that serve and support our alumni, students, school and the Lowell community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,849,281$7,772,050▲ $922,769
Savings and Temporary Cash Investments$553,273$560,383▲ $7,110
Cash and Non-Interest-Bearing Accounts$123,100$85,297▼ $37,803
Accounts Receivable$32,037$25,909▼ $6,128
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$7,557,691$8,443,639▲ $885,948
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$251,463$332,457▲ $80,994
Total Liabilities$251,463$332,457▲ $80,994
Net Assets / Fund Balance
Net Assets With Donor Restrictions$5,497,468$5,985,996▲ $488,528
Net Assets Without Donor Restrictions$1,808,760$2,125,186▲ $316,426
Total Net Assets Fund Balance$7,306,228$8,111,182▲ $804,954
Total Liabilities and Net Assets / Fund Balance$7,557,691$8,443,639▲ $885,948

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$4,776,167$235,109▲ $1,077,382-$5,838,391
2022$4,852,441$80,134▲ $92,058-$4,776,167
2021$4,677,337$179,463▲ $444,439-$4,852,441
2020$4,473,601$73,434▲ $325,991-$4,677,337
2019$4,486,850$38,687▲ $249,098-$4,473,600
Compensation and Service Providers
Top Officer Pay45th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Terence AbadExecutive DirectorPT$46,296$46,296

Board Members and Trustees

NameTitle
Kate LazarusPresident
Phillip ShinnVice President
Adnan KhanDirector
Annie Miu WasaczDirector
Cary WongDirector
Charles BreyerDirector
Christine LinnenbachDirector
Diane YapDirector
Dr James HanDirector
Dr Joyce YuanDirector
Dr Julia YeDirector
Dr Tony QuangDirector
Ella Tom MiyamotoDirector
Emily MoonDirector
Eugene LeeDirector
Gerald BuchwaldDirector
Helen Louie WaxDirector
Jennifer WongDirector
Leon BlumDirector
Lisa Coughlin ClayDirector
Mark BudakDirector
Mark MosheimDirector
Matthew EstiponaDirector
Pamela SayadDirector
Sonia Gomez-rexeliusDirector
Tree TamDirector
Trinh GreenDirector
Tycho RosenfeldDirector
Bob WuSecretary
Sunil KapadiaSecretary
Peter LeeTreasurer
Quincy YuTreasurer
John TrasvinaVP, Governance
Lee ChengVP, Plan & Dev
Susan DeanVP,planning&dev
Revenue and Support

Revenue Composition

Contributions and Grants
$719,119
Program Service Revenue
$60,727
Investment Income
$1,080,781
Other Revenue
$0
All Other Contributions
$719,119
Change in Net Assets
$936,421
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$612,479
Other Expenses$198,545
Salaries, Compensation, and Employee Benefits$113,182
Total Fundraising Expense$91,670
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$358,394--$358,394
Grants to Domestic Individuals$254,085--$254,085
Current Officers, Directors, Trustees, and Key Employees$20,030$40,061$20,030$80,121
Other Expenses$82,247-$71,351$71,351
Other Salaries and Wages$31,855$50-$31,905
Office Expenses$1,393$21,262-$22,655
Fees for Services Accounting-$8,749-$8,749
Fees for Services Other-$8,312-$8,312
Insurance-$5,231-$5,231
Payroll Taxes$289$578$289$1,156
Total Functional Expenses$748,293$84,243$91,670$924,206
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lowell High SchoolSan Francisco, CA-Various Educational Grants$358,394
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Directors eugene lee and lee cheng are brothers.”

Form 990, Part VI, Section A, Line 6

“All Lowell High School alumni are members of the LAA.”

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

“Pursuant to the Lowell Alumni Association's bylaws, there is an annual meeting open to the organizations entire membership (comprising all persons who have ever attended Lowell High School) at which ten members of the board of directors are to be elected to full three-year terms. The board is authorized to include a total of 32 directors, 30 of which are elected by the membership to staggered three-year terms plus the immediate past president plus a representative of our Southern California Alumni Club, which is not separately organized/incorporated.”

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

“Other than the election of directors, the only other action that requires a vote of the membership, pursuant to the bylaws, is an amendment to the bylaws regarding the authorized number of directors. The Board of Directors is explicitly authorized by the bylaws to carry out all other operations of the organization.”

Form 990, Part VI, Section B, Line 10B

“Local chapters abide by the same policies and procedures as Lowell Alumni Association.”

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

“The federal Form 990 is reviewed by the LAA Finance Committee, chaired by the Associations Treasurer.”

Form 990, Part VI, Section C, Line 19

“The association provides its governing documents, as well as conflict of interest policy and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Lowell Alumni Association
EIN
94-6125408
Phone
4157597830
Address
PO Box 320009, San Francisco, CA 94132

Signing Officer

Name
Peter Lee
Title
President
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peter Lee
Formed
1981
Legal Domicile
CA
Voting Board Members
32
Independent Board Members
32
Employees
1
Volunteers
100

Preparer

Firm
Iryna AC
Address
1000 Broadway Ste 200-C, Oakland, CA 94607
Preparer
Kostyantyn Oreshkov EA
Phone
5104679506
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“The associations endowment funds are intended for scholarships, grants and gifts to Lowell High School.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0Grants Program/Designated Gifts Twice each year, we solicit grant requests from Lowell faculty, staff and coaches to fund projects that supplement Lowell High Schools academic and extracurricular programs. Our Grant Committee evaluates the requests and makes funding recommendations to the LAA Board of Directors for their review and approval.Thanks to our annual grants program and generous designated gifts we have received, we were able to fund a wide variety of projects during fiscal year 2023-24 including support for Lowells Robotics team ($49,000), including travel to the World Championships in Houston; Science Research Program ($20,000); Speech & Debate team ($35,000); Lion Dance team ($3,000); a baseball team trip to play in Hawaii ($14,800); state championship rings for the varsity baseball team ($6,500); choir student travel to a music festival in Boston ($11,000); and continued support for the California Poets in the Schools program ($5,400).Perhaps most important was our use of $80,000 to provide supplemental college counseling services to Lowell students after budget cuts eliminated our dedicated college counseling advisor.Additionally, we have expanded our efforts to make important student activities accessible to all students by underwriting the senior picnic to make it free to all students ($23,000) and subsidizing tickets to important student events (Senior Boat Dance, Junior Prom, Senior Prom) ($11,000). Additionally, some of the grant support listed above was specifically earmarked to make it possible for students with financial need to participate in extracurricular and athletic activities (e.g., choir trip to Boston and baseball team trip to Hawaii).Finally, we funded new academic support programs including school supplies for entering 9th graders ($5,000) as well as various projects to benefit our Science department: Bay discovery voyages for AP Environmental Science and Marine Science students ($11,000); new incubator for our drosophila lab ($5,850); and new AP Environmental Science texts ($7,700). And we are proud to fund a weekly tutoring program that brings students to Lowell from Willie Brown Middle School ($5,300) to meet and work with Lowell students.
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