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LOWELL PARKS AND CONSERVATION TRUST INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
LOWELL PARKS AND CONSERVATION TRUST INC (EIN 22-3070912)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-03-29
IRS object ID
202430899349300038
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-03-29T13:53:18-04:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN042917204PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ANSTISS & CO PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16 OMNI WAY STE 201AddressLine1Txt
CityCHELMSFORDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP018244187ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN223070912EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LOWELL PARKS & CONSERVATION TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLOWEBusinessNameControlTxt
Phone9789340030PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 7162AddressLine1Txt
CityLOWELLCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01852ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJANE CALVINPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone9789340030PhoneNum
Signature2024-02-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJANEPersonFirstNm
Person LastCALVINPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBRENDAN E TOOLINPreparerPersonNm
PTINP01323447PTIN
Phone9784522500PhoneNum
Preparation2024-02-13PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJANE CALVINPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1660 SUFFOLK STREET SUITE 335AddressLine1Txt
CityLOWELLCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01854ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,735,259GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.LOWELLLANDTRUST.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1991FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO IMPROVE THE QUALITY OF LIFE FOR THE PEOPLE OF LOWELL THROUGH EDUCATION AND THROUGH THE CREATION, CONSERVATION, AND PRESERVATION OF PARKS, OPEN SPACES, AND SPECIAL PLACES.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee9TotalEmployeeCnt
Total Volunteers375TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$532,996PYContributionsGrantsAmt
CY Contributions Grants$1,716,607CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$294PYInvestmentIncomeAmt
CY Investment Income$14,545CYInvestmentIncomeAmt
PY Other Revenue-$2,370PYOtherRevenueAmt
CY Other Revenue-$3,070CYOtherRevenueAmt
PY Total Revenue$530,920PYTotalRevenueAmt
CY Total Revenue$1,728,082CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$182,994PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$229,446CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$2,493CYTotalFundraisingExpenseAmt
PY Other Expenses$233,155PYOtherExpensesAmt
CY Other Expenses$180,150CYOtherExpensesAmt
PY Total Expenses$416,149PYTotalExpensesAmt
CY Total Expenses$409,596CYTotalExpensesAmt
PY Revenues Less Expenses$114,771PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,318,486CYRevenuesLessExpensesAmt
Total Assets BOY$2,033,737TotalAssetsBOYAmt
Total Assets EOY$3,372,673TotalAssetsEOYAmt
Total Liabilities BOY$41,066TotalLiabilitiesBOYAmt
Total Liabilities EOY$31,826TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,992,671NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,340,847NetAssetsOrFundBalancesEOYAmt
MissionTO IMPROVE THE QUALITY OF LIFE FOR THE PEOPLE OF LOWELL THROUGH EDUCATION AND THROUGH THE CREATION, CONSERVATION, AND PRESERVATION OF PARKS, OPEN SPACES, AND SPECIAL PLACES.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$352,799ExpenseAmt
DescTHE TRUST ASSISTS IN THE PRESERVATION OF THE HISTORIC & NATURAL BEAUTIES IN THE CITY OF LOWELL THROUGH EDUCATION OF THE PUBLIC AND OUTDOOR ACTIVITIES.Desc
Total Program Service Expenses$352,799TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsYes (true)ConservationEasementsInd
Collections Of ArtYes (true)CollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee9EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldCTStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNHStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJANE CALVINPersonNm
Phone9789340030PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1660 SUFFOLK STREET SUITE 335AddressLine1Txt
CityLOWELLCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01854ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
SHEILA KIRSCHBAUM
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
JAMES O'HEARN
VICE PRESIDE1.00Yes (X)Yes (X)$0$0$0
DAVID M BRASLAU
TREASURER1.00Yes (X)Yes (X)$0$0$0
JONATHAN GEER
CLERK1.00Yes (X)Yes (X)$0$0$0
AMANDA FLORES
BOARD MEMBER1.00Yes (X)$0$0$0
CHRISTINE COLE
BOARD MEMBER1.00Yes (X)$0$0$0
MATTHEW C DONAHUE ESQ
BOARD MEMBER1.00Yes (X)$0$0$0
DR MARK ROMANOWSKY
BOARD MEMBER1.00Yes (X)$0$0$0
TIFFANEY ROSS
BOARD MEMBER1.00Yes (X)$0$0$0
SOPHEAP THEAM
BOARD MEMBER1.00Yes (X)$0$0$0
DIANE NICHOLS TRADD
BOARD MEMBER1.00Yes (X)$0$0$0
LAURA WATTS
BOARD MEMBER1.00Yes (X)$0$0$0
JANE CALVIN
EXECUTIVE DI37.50Yes (X)$102,392$0$2,988
FieldValueIRS element (for citing)
Total Reportable Comp From Org$102,392TotalReportableCompFromOrgAmt
Total Other Compensation$2,988TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Fundraising$16,091FundraisingAmt
Government Grants$116,850GovernmentGrantsAmt
All Other Contributions$1,583,666AllOtherContributionsAmt
Total Contributions$1,716,607TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$14,545TotalRevenueColumnAmt
Exclusion$14,545ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$4,107FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$16,091ContriRptFundraisingEventAmt
Fundraising Direct Expenses$7,177FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$3,070TotalRevenueColumnAmt
Exclusion-$3,070ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,728,082TotalRevenueColumnAmt
Exclusion$11,475ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$102,714TotalAmt
Program Services$92,174ProgramServicesAmt
Management And General$8,047ManagementAndGeneralAmt
Fundraising$2,493FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$108,143TotalAmt
Program Services$102,736ProgramServicesAmt
Management And General$5,407ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$500TotalAmt
Management And General$500ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$18,089TotalAmt
Program Services$14,652ProgramServicesAmt
Management And General$3,437ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$8,000TotalAmt
Management And General$8,000ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$53,144TotalAmt
Program Services$51,106ProgramServicesAmt
Management And General$2,038ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$412TotalAmt
Program Services$286ProgramServicesAmt
Management And General$126ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$24,367TotalAmt
Program Services$17,951ProgramServicesAmt
Management And General$6,416ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$8,112TotalAmt
Program Services$500ProgramServicesAmt
Management And General$7,612ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$13,800TotalAmt
Program Services$10,723ProgramServicesAmt
Management And General$3,077ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$3,478TotalAmt
Program Services$2,388ProgramServicesAmt
Management And General$1,090ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,527TotalAmt
Program Services$548ProgramServicesAmt
Management And General$979ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$15,368TotalAmt
Program Services$15,368ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$10,767TotalAmt
Program Services$7,670ProgramServicesAmt
Management And General$3,097ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
PROPERTY MAINTENANCE$20,588$20,588
PROJECT SUPPLIES & EQUIPM$14,948$16,109-$1,161
DUES AND PUBLICATIONS$3,691$3,691
MISCELLANEOUS EXPENSE$1,187$1,187

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$761TotalAmt
Management And General$761ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$409,596TotalAmt
Program Services$352,799ProgramServicesAmt
Management And General$54,304ManagementAndGeneralAmt
Fundraising$2,493FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$262,057BOYAmt
EOY$428,397EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$326,403BOYAmt
EOY$1,525,434EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$163,199BOYAmt
EOY$142,765EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$6,529BOYAmt
EOY$6,530EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,201,084LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$225,189LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$989,345BOYAmt
EOY$975,895EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$286,204BOYAmt
EOY$293,652EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,033,737BOYAmt
EOY$3,372,673EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$10,713BOYAmt
EOY$13,806EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$30,353BOYAmt
EOY$18,020EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$41,066BOYAmt
EOY$31,826EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,689,090BOYAmt
EOY$1,743,187EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$303,581BOYAmt
EOY$1,597,660EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,992,671BOYAmt
EOY$3,340,847EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,033,737BOYAmt
EOY$3,372,673EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$1,318,486ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$29,690NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$331,678CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$445,485CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$444,153CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$532,996CurrentTaxYearMinus1YearAmt
Current Tax Year$1,716,607CurrentTaxYearAmt
Total$3,470,919TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$331,678CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$445,485CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$444,153CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$532,996CurrentTaxYearMinus1YearAmt
Current Tax Year$1,716,607CurrentTaxYearAmt
Total$3,470,919TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$1,280,480SubstantialContributorsTotAmt
Public Support Total170$2,190,439PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,857CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,807CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$577CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$294CurrentTaxYearMinus1YearAmt
Current Tax Year$14,545CurrentTaxYearAmt
Total$23,080TotalAmt
FieldValueIRS element (for citing)
Total Support$3,493,999TotalSupportAmt
Public Support CY1700.62690PublicSupportCY170Pct
Public Support PY1700.81890PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Preservation Public UseYes (X)PreservationPublicUseInd
Protection Natural HabitatYes (X)ProtectionNaturalHabitatInd
Preservation Open SpaceYes (X)PreservationOpenSpaceInd
Historic Land AreaYes (X)HistoricLandAreaInd
Total Easements1TotalEasementsCnt
Total Acreage4.70TotalAcreageCnt
States Easements Held1StatesEasementsHeldCnt
Written Policy MonitoringYes (true)WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement95.00StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement$520ExpensesIncurredEnforcementAmt
Section170h Rqr StsfdYes (true)Section170hRqrStsfdInd

Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp

FieldValueIRS element (for citing)
Assets Included$50,000AssetsIncludedAmt
FieldValueIRS element (for citing)
Collection Used Pub ExhibitionYes (X)CollectionUsedPubExhibitionInd
Collection Used PreservationYes (X)CollectionUsedPreservationInd
Solicited Assets SalefalseSolicitedAssetsSaleInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$791,853OtherCostOrOtherBasisAmt
Book Value$791,853BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$331,577OtherCostOrOtherBasisAmt
Depreciation$200,503DepreciationAmt
Book Value$131,074BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$27,654OtherCostOrOtherBasisAmt
Depreciation$24,686DepreciationAmt
Book Value$2,968BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$50,000OtherCostOrOtherBasisAmt
Book Value$50,000BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$975,895TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
BENEFICIAL INTEREST IN ASSETS - GLCF$276,838
OPERATING LEASE ASSET$16,814
FieldValueIRS element (for citing)
Total Book Value Other Assets$293,652TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE LIABILITYDesc
Amt$18,020Amt
FieldValueIRS element (for citing)
Total Liability$18,020TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,760,842TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$29,690NetUnrealizedGainsInvstAmt
Revenue Not Reported$29,690RevenueNotReportedAmt
Revenue Subtotal$1,731,152RevenueSubtotalAmt
Other Revenues Not Included-$3,070OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$3,070RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,728,082TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$412,666TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$412,666ExpensesSubtotalAmt
Other Expenses Not Included-$3,070OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt-$3,070ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$409,596TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 1, PART II, LINE 5THE ORGANIZATION MONITORS EASEMENTS IN THE NORMAL COURSE OF ITS OPERATIONS
SCHEDULE D, PAGE 1, PART II, LINE 9THE ESTIMATED VALUE OF THE EASEMENTS IS NOT INCLUDED IN THE STATEMENT OF FINANCIAL POSITION BECAUSE THE EASEMENTS DO NOT REPRESENT AS FUTURE ECONOMIC BENEFIT TO THE ORGANIZATION.
SCHEDULE D, PAGE 2, PART III, LINE 4THE ARTIFACTS ALL CAME WITH THE SPALDING HOUSE AND RANGE FROM FURNITURE TO LAMPS, CROSS STITCHES TO DISHES. THESE WERE ALL COLLECTED BY THE DAUGHTER OF THE AMERICAN REVOLUTION. THESE ARTIFACTS HELP US CONVEY THE HISTORY OF THE SPAULDING HOUSE, WHICH WE HOPE TO OPEN EVENTUALLY AS AN URBAN ENVIRONMENTAL EDUCATION MUSEUM. THE ARTIFACTS ALSO HELP US CONVEY A SENSE OF PLACE.
SCHEDULE D, PAGE 3, PART XTHE ORGANIZATION HAS BEEN GRANTED TAX-EXEMPT STATUS UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND IS, THEREFORE, GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED FOR IN THE ACCOMPANYING FINANCIAL STATEMENTS. ASC 740-10, "INCOME TAXES" REQUIRES THE ORGANIZATION TO EVALUATE AND DISCLOSE TAX POSITIONS THAT COULD HAVE AN EFFECT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION REPORTS ITS ACTIVITIES TO THE INTERNAL REVENUE SERVICE AND TO THE COMMONWEALTH OF MASSACHUSETTS ON AN ANNUAL BASIS. THESE INFORMATIONAL RETURNS ARE GENERALLY SUBJECT TO AUDIT AND REVIEW BY THE GOVERNMENTAL AGENCIES FOR A PERIOD OF THREE YEARS AFTER FILING. SUBSTANTIALLY ALL OF THE ORGANIZATION'S INCOME, EXPENDITURES AND ACTIVITIES RELATE TO ITS EXEMPT PURPOSE, THEREFORE, MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAXES AND WILL CONTINUE TO QUALIFY AS A TAX-EXEMPT NOT-FOR-PROFIT ENTITY.
SCHEDULE D, PAGE 4, PART XI, LINE 4BFUNDRAISING EVENT EXPENSES -3,070
SCHEDULE D, PAGE 4, PART XII, LINE 4BFUNDRAISING EVENT EXPENSES -3,070

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1SOIREEEvent1Nm
Gross Receipts Event1$20,198GrossReceiptsEvent1Amt
Charitable Contri Event1$16,091CharitableContriEvent1Amt
Gross Revenue Event1$4,107GrossRevenueEvent1Amt
Food And Beverage Event1$3,607FoodAndBeverageEvent1Amt
Entertainment Event1$500EntertainmentEvent1Amt
Other Direct Expenses Event1$3,070OtherDirectExpensesEvent1Amt
Gross Receipts Total$20,198GrossReceiptsTotalAmt
Charitable Contributions Tot$16,091CharitableContributionsTotAmt
Gross Revenue Total Events$4,107GrossRevenueTotalEventsAmt
Food And Beverage Total Events$3,607FoodAndBeverageTotalEventsAmt
Entertainment Total Events$500EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$3,070OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$7,177DirectExpenseSummaryEventsAmt
Net Income Summary-$3,070NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BTHE ENTIRE BOARD MEETS WITH THE AUDITORS TO REVIEW THE FORM 990 BEFORE APPROVING IT TO BE FILED
FORM 990, PAGE 6, PART VI, LINE 12CBOARD MEMBERS ARE REQUIRED TO SIGN ANNUAL CONFLICT OF INTEREST STATEMENTS.
FORM 990, PAGE 6, PART VI, LINE 15AA PERSONNEL COMMITTEE MEETS ANNUALLY WITH THE EXECUTIVE DIRECTOR. THIS COMMITTEE REVIEWS DATA ON THE PAY SCALE OF OTHER LOCAL EXECUTIVE DIRECTORS. THEY'VE DETERMINED THAT THE ORGANIZATION 'S EXECUTIVE DIRECTORS SALARY IS AVERAGE. THIS IS THEN REVIEWED AND VOTED ON BY THE ENTIRE BOARD.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11GOTHER FEES 51,106 2,038 0
FORM 990, PART XI, LINE 9FUNDRAISING EVENT EXPENSES 3,070 FUNDRAISING EVENT EXPENSES -3,070

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