LOWELL FESTIVAL FOUNDATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- LOWELL FESTIVAL FOUNDATION (EIN 04-2578293)
- Tax period
- 2023-05-01 to 2024-04-30
- Filed
- 2024-10-30
- IRS object ID
- 202413049349302146
- Schema version
- 2023v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-10-30T15:33:12-04:00 | ReturnTs |
| Tax Period End | 2024-04-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 263582184 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CAIN BOURRET JARRY & CRESSMAN LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1175 MAMMOTH ROAD SUITE 2A | AddressLine1Txt |
| City | DRACUT | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01826 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-05-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042578293 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE LOWELL FESTIVAL FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LOWE | BusinessNameControlTxt |
| Phone | 9782751764 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 217 | AddressLine1Txt |
| City | LOWELL | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01852 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ARTHUR SUTCLIFFE | PersonNm |
| Person Title | TRUSTEE, CHAIRMAN | PersonTitleTxt |
| Phone | 9782751764 | PhoneNum |
| Signature | 2024-09-19 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KRISTIN M CRESSMAN | PreparerPersonNm |
| PTIN | P00446157 | PTIN |
| Phone | 9789571421 | PhoneNum |
| Preparation | 2024-09-19 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ARTHUR SUTCLIFFE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8 INDIAN DRIVE | AddressLine1Txt |
| City | CHELMSFORD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01824 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,824,172 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LOWELLSUMMERMUSIC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1974 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | THE ORGANIZATIONS PRIMARY PURPOSE IS TO ENCOURAGE CHARITABLE, CIVIC AND EDUCATIONAL ACTIVITIES BY BUSINESS AND INDIVIDUALS IN THE CITY OF LOWELL, MASSACHUSETTS THROUGH ENTERTAINMENT AND FESTIVAL ACTIVITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 50 | TotalEmployeeCnt |
| Total Volunteers | 1896 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $586,324 | PYContributionsGrantsAmt |
| CY Contributions Grants | $516,164 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $941,145 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,224,280 | CYProgramServiceRevenueAmt |
| PY Investment Income | $428 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,582 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,690 | PYOtherRevenueAmt |
| CY Other Revenue | $81,146 | CYOtherRevenueAmt |
| PY Total Revenue | $1,529,587 | PYTotalRevenueAmt |
| CY Total Revenue | $1,824,172 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $237,897 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $234,813 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $53,498 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,315,069 | PYOtherExpensesAmt |
| CY Other Expenses | $1,714,569 | CYOtherExpensesAmt |
| PY Total Expenses | $1,552,966 | PYTotalExpensesAmt |
| CY Total Expenses | $1,949,382 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$23,379 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$125,210 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,164,927 | TotalAssetsBOYAmt |
| Total Assets EOY | $801,125 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $547,670 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $238,178 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $617,257 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $562,947 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE ORGANIZATIONS PRIMARY PURPOSE IS TO ENCOURAGE CHARITABLE, CIVIC AND EDUCATIONAL ACTIVITIES BY BUSINESS AND INDIVIDUALS IN THE CITY OF LOWELL, MASSACHUSETTS THROUGH ENTERTAINMENT AND FESTIVAL ACTIVITIES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,727,746 | ExpenseAmt |
| Revenue | $1,224,280 | RevenueAmt |
| Desc | THE ORGANIZATION OPERATES AN ANNUAL FOLK FESTIVAL, WITH MUSIC, DANCING AND ENTERTAINMENT IN ORDER TO SUPPORT AND PROMOTE THE ARTS WITHIN THE CITY OF LOWELL, MASSACHUSETTS. THE ORGANIZATION ALSO HAS A SUMMER MUSIC SERIES OF CONCERTS, HEADLINED BY NATIONAL AND GLOBAL ARTISTS WITHIN THE ENTERTAINMENT INDUSTRY, AT AN OUTDOOR LOCAL REFURBISHED PARK, IN ORDER TO PROMOTE THE ARTS WITHIN THE CITY OF LOWELL, MASSACHUSETTS AND THE LOCAL SURROUNDING COMMUNITIES. | Desc |
| Total Program Service Expenses | $1,727,746 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 28 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 50 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HELENE LOISELLE | PersonNm |
| Phone | 9782751764 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5 CAROLINA LANE | AddressLine1Txt |
| City | WESTFORD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01886 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| PAULINE GOLEC | ||||||
| TRUSTEE | 0.25 | Yes (X) | $0 | $0 | $0 | |
| HELENE LOISELLE | ||||||
| TRUSTEE, TRE | 0.25 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JANIS MALISZEWSKI | ||||||
| TRUSTEE, GLO | 0.25 | Yes (X) | $0 | $0 | $0 | |
| MIKE ROSENBERG | ||||||
| TRUSTEE | 0.25 | Yes (X) | $0 | $0 | $0 | |
| JOHN SCANNELL | ||||||
| TRUSTEE | 0.25 | Yes (X) | $0 | $0 | $0 | |
| ARTHUR SUTCLIFFE | ||||||
| TRUSTEE, CHA | 0.25 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Federated Campaigns | $502,664 | FederatedCampaignsAmt |
| All Other Contributions | $13,500 | AllOtherContributionsAmt |
| Noncash Contributions | $13,500 | NoncashContributionsAmt |
| Total Contributions | $516,164 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM SERVICE REVENUE | Desc |
| Total Revenue Column | $1,224,280 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,224,280 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,224,280 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,582 | TotalRevenueColumnAmt |
| Exclusion | $2,582 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| MANAGEMENT FEES | $65,000 | $65,000 |
| OTHER INCOME | $16,146 | $16,146 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $81,146 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,824,172 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,305,426 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $2,582 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $215,457 | TotalAmt |
| Program Services | $138,677 | ProgramServicesAmt |
| Management And General | $59,987 | ManagementAndGeneralAmt |
| Fundraising | $16,793 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,356 | TotalAmt |
| Program Services | $12,624 | ProgramServicesAmt |
| Management And General | $5,260 | ManagementAndGeneralAmt |
| Fundraising | $1,472 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,854 | TotalAmt |
| Program Services | $9,427 | ProgramServicesAmt |
| Management And General | $9,427 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,000 | TotalAmt |
| Program Services | $32,500 | ProgramServicesAmt |
| Management And General | $32,500 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,392 | TotalAmt |
| Management And General | $21,392 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $354 | TotalAmt |
| Management And General | $354 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,005 | TotalAmt |
| Program Services | $40,005 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| PROGRAM COSTS | $1,349,938 | $1,349,938 | ||
| CONTRACT LABOR | $152,054 | $80,414 | $36,407 | $35,233 |
| STAGE & SOUND EQUIPMENT | $52,834 | $52,834 | ||
| MISCELLANEOUS | $7,505 | $7,505 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,633 | TotalAmt |
| Program Services | $3,822 | ProgramServicesAmt |
| Management And General | $2,811 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,949,382 | TotalAmt |
| Program Services | $1,727,746 | ProgramServicesAmt |
| Management And General | $168,138 | ManagementAndGeneralAmt |
| Fundraising | $53,498 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,138,104 | BOYAmt |
| EOY | $780,756 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,014 | BOYAmt |
| EOY | $8,422 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,809 | BOYAmt |
| EOY | $11,947 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,164,927 | BOYAmt |
| EOY | $801,125 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,551 | BOYAmt |
| EOY | $9,050 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $519,119 | BOYAmt |
| EOY | $229,128 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $547,670 | BOYAmt |
| EOY | $238,178 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $617,257 | BOYAmt |
| EOY | $492,406 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $70,541 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $617,257 | BOYAmt |
| EOY | $562,947 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,164,927 | BOYAmt |
| EOY | $801,125 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$125,210 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | $70,900 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $296,955 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $99,824 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $748,067 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $586,324 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $516,164 | CurrentTaxYearAmt |
| Total | $2,247,334 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $296,955 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $99,824 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $748,067 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $586,324 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $516,164 | CurrentTaxYearAmt |
| Total | $2,247,334 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $2,247,334 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $768 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,664 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $345 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $428 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,582 | CurrentTaxYearAmt |
| Total | $6,787 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $2,254,121 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $4,201,060 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99700 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99720 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,954,622 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $130,450 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $130,450 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,824,172 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,824,172 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,079,832 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $130,450 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $130,450 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,949,382 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,949,382 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXATION UNDER SECTION 501(A) AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 830 CMR 63.38T.1 OF MASSACHUSETTS GENERAL LAWS. SINCE THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAX LIABILITY, NO PROVISION IS MADE FOR CURRENT OR DEFERRED INCOME TAX EXPENSES. THE ORGANIZATION IS NOT A PRIVATE FOUNDATION. ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THE ORGANIZATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH INCOME TAX ACCOUNTING GUIDANCE IN FASB ASC TOPIC 740, INCOME TAXES. MANAGEMENT IS NOT AWARE OF ANY TRANSACTIONS THAT WOULD NEGATIVELY IMPACT THE ORGANIZATION'S TAX-EXEMPT STATUS. THE PREPARATION OF FINANCIAL STATEMENTS IN CONFORMITY WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IN THE UNITED STATES OF AMERICA REQUIRES THE ORGANIZATION TO REPORT INFORMATION REGARDING ITS EXPOSURE TO VARIOUS TAX POSITIONS TAKEN BY THE ORGANIZATION. THE ORGANIZATION HAS DETERMINED WHETHER ANY TAX POSITIONS HAVE MET THE RECOGNITION THRESHOLD AND HAVE MEASURED THE ORGANIZATION'S EXPOSURE TO THOSE TAX POSITIONS. MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS ADEQUATELY ADDRESSED ALL RELEVANT TAX POSITIONS AND THAT THERE ARE NO UNRECORDED TAX LIABILITIES. ANY INTEREST OR PENALTIES ASSESSED TO THE ORGANIZATION ARE RECORDED IN OPERATING EXPENSES. NO INTEREST OR PENALTIES FROM ANY TAX AUTHORITIES WERE RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION'S FEDERAL EXEMPT TAX RETURNS AND STATE OF MASSACHUSETTS REPORTS FOR THE YEARS ENDED APRIL 30, 2021 THROUGH APRIL 30, 2023 (OPEN YEARS) ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND MASSACHUSETTS ATTORNEY GENERAL'S OFFICE. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 11B | COPY OF FORM 990 SENT IS REVIEWED BY THE ACCOUNTING MANAGER AND SENT TO EACH BOARD MEMBER FOR COMMENT AND REVIEW BEFORE FILING. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. BY EITHER VISITING THE LOCAL OFFICE, OR CALLING TO RECEIVE A COPY BY MAIL. |
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