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LOWELL PARKS AND CONSERVATION TRUST INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
LOWELL PARKS AND CONSERVATION TRUST INC (EIN 22-3070912)
Tax period
2020-07-01 to 2021-06-30
Filed
2022-05-16
IRS object ID
202211369349305386
Schema version
2020v4.0
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)
Return2022-05-16T10:43:39-05:00ReturnTs
Tax Period End2021-06-30TaxPeriodEndDt

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 SUITE 201AddressLine1Txt
CityCHELMSFORDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP018244141ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-07-01TaxPeriodBeginDt

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
Signature2022-05-15SignatureDt
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

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBRENDAN E TOOLINPreparerPersonNm
PTINP01323447PTIN
Phone9784522500PhoneNum
Preparation2022-05-15PreparationDt
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

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$444,730GrossReceiptsAmt
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 Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee5TotalEmployeeCnt
Total Volunteers292TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$445,485PYContributionsGrantsAmt
CY Contributions Grants$444,153CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$3,807PYInvestmentIncomeAmt
CY Investment Income$577CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$449,292PYTotalRevenueAmt
CY Total Revenue$444,730CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$166,913PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$172,918CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$4,067CYTotalFundraisingExpenseAmt
PY Other Expenses$184,278PYOtherExpensesAmt
CY Other Expenses$129,539CYOtherExpensesAmt
PY Total Expenses$351,191PYTotalExpensesAmt
CY Total Expenses$302,457CYTotalExpensesAmt
PY Revenues Less Expenses$98,101PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$142,273CYRevenuesLessExpensesAmt
Total Assets BOY$1,830,604TotalAssetsBOYAmt
Total Assets EOY$1,971,289TotalAssetsEOYAmt
Total Liabilities BOY$112,655TotalLiabilitiesBOYAmt
Total Liabilities EOY$49,006TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,717,949NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,922,283NetAssetsOrFundBalancesEOYAmt
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$248,655ExpenseAmt
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$248,655TotalProgramServiceExpensesAmt
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 ActivitiesfalseFundraisingActivitiesInd
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 Document5IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee5EmployeeCnt
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 Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
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 (11 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
BRIAN CHAPMAN
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
JANE CALVIN
EXECUTIVE DI35.00Yes (X)$90,393$0$7,530
FieldValueIRS element (for citing)
Total Reportable Comp From Org$90,393TotalReportableCompFromOrgAmt
Total Other Compensation$7,530TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$55,010GovernmentGrantsAmt
All Other Contributions$389,143AllOtherContributionsAmt
Total Contributions$444,153TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$577TotalRevenueColumnAmt
Exclusion$577ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$444,730TotalRevenueColumnAmt
Exclusion$577ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$97,312TotalAmt
Program Services$86,903ProgramServicesAmt
Management And General$8,164ManagementAndGeneralAmt
Fundraising$2,245FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$59,514TotalAmt
Program Services$56,538ProgramServicesAmt
Management And General$2,976ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$2,080TotalAmt
Management And General$2,080ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$14,012TotalAmt
Program Services$11,350ProgramServicesAmt
Management And General$2,662ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$7,000TotalAmt
Management And General$7,000ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$26,800TotalAmt
Program Services$24,839ProgramServicesAmt
Management And General$956ManagementAndGeneralAmt
Fundraising$1,005FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$396TotalAmt
Program Services$152ProgramServicesAmt
Management And General$244ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$18,317TotalAmt
Program Services$11,103ProgramServicesAmt
Management And General$6,397ManagementAndGeneralAmt
Fundraising$817FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$5,476TotalAmt
Program Services$1,332ProgramServicesAmt
Management And General$4,144ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$13,235TotalAmt
Program Services$10,571ProgramServicesAmt
Management And General$2,664ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$2,513TotalAmt
Program Services$2,126ProgramServicesAmt
Management And General$387ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$285TotalAmt
Program Services$250ProgramServicesAmt
Management And General$35ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$16,018TotalAmt
Program Services$16,018ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$10,938TotalAmt
Program Services$7,811ProgramServicesAmt
Management And General$3,127ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
PROPERTY MAINTENANCE$12,188$9,227$2,961
PROJECT SUPPLIES & EQUIPM$10,721$10,435$286
DUES AND PUBLICATIONS$3,947$3,947
MISCELLANEOUS EXPENSE$944$944

All Other Expenses AllOtherExpensesGrp

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

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$302,457TotalAmt
Program Services$248,655ProgramServicesAmt
Management And General$49,735ManagementAndGeneralAmt
Fundraising$4,067FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$244,494BOYAmt
EOY$389,297EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$315,811BOYAmt
EOY$321,219EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$89,022BOYAmt
EOY$59,529EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$4,760BOYAmt
EOY$4,760EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,099,167LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$194,663LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$919,631BOYAmt
EOY$904,504EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$256,886BOYAmt
EOY$291,980EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,830,604BOYAmt
EOY$1,971,289EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$36,931BOYAmt
EOY$7,304EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$23,599BOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$52,125BOYAmt
EOY$41,702EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$112,655BOYAmt
EOY$49,006EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,407,535BOYAmt
EOY$1,530,993EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$310,414BOYAmt
EOY$391,290EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,717,949BOYAmt
EOY$1,922,283EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,830,604BOYAmt
EOY$1,971,289EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$142,273ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$55,415NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments$6,646PriorPeriodAdjustmentsAmt
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$280,833CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$471,160CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$331,678CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$445,485CurrentTaxYearMinus1YearAmt
Current Tax Year$444,153CurrentTaxYearAmt
Total$1,973,309TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$280,833CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$471,160CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$331,678CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$445,485CurrentTaxYearMinus1YearAmt
Current Tax Year$444,153CurrentTaxYearAmt
Total$1,973,309TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$309,023SubstantialContributorsTotAmt
Public Support Total170$1,664,286PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$162CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$809CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,857CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,807CurrentTaxYearMinus1YearAmt
Current Tax Year$577CurrentTaxYearAmt
Total$9,212TotalAmt
FieldValueIRS element (for citing)
Total Support$1,982,521TotalSupportAmt
Gross Receipts Rltd Activities$9,587GrossReceiptsRltdActivitiesAmt
Public Support CY1700.83950PublicSupportCY170Pct
Public Support PY1700.88390PublicSupportPY170Pct
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 Enforcement40.00StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement$1,242ExpensesIncurredEnforcementAmt
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$691,853OtherCostOrOtherBasisAmt
Book Value$691,853BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$331,577OtherCostOrOtherBasisAmt
Depreciation$176,871DepreciationAmt
Book Value$154,706BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$25,737OtherCostOrOtherBasisAmt
Depreciation$17,792DepreciationAmt
Book Value$7,945BookValueAmt

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$904,504TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
BENEFICIAL INTEREST IN ASSETS - GLCF$251,624
OPERATING LEASE ASSET$40,356
FieldValueIRS element (for citing)
Total Book Value Other Assets$291,980TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE LIABILITYDesc
Amt$41,702Amt
FieldValueIRS element (for citing)
Total Liability$41,702TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$500,145TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$55,415NetUnrealizedGainsInvstAmt
Revenue Not Reported$55,415RevenueNotReportedAmt
Revenue Subtotal$444,730RevenueSubtotalAmt
Total Revenue Per Form990$444,730TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$302,457TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$302,457ExpensesSubtotalAmt
Total Expenses Per Form990$302,457TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 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 XLOWELL PARKS & CONSERVATION TRUST, INC. 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 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 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 O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 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.

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