BETA

LOWELL OBSERVATORY FOUNDATION: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
LOWELL OBSERVATORY FOUNDATION (EIN 47-2052113)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-07-12
IRS object ID
201841939349301114
Schema version
2017v2.2
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)
Return2018-07-12T14:03:21-05:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN860683059PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BEACHFLEISCHMAN PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11985 E RIVER ROAD SUITE 201AddressLine1Txt
CityTUCSONCityNm
State AbbreviationAZStateAbbreviationCd
ZIP85718ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN472052113EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LOWELL OBSERVATORY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLOWEBusinessNameControlTxt
Phone9287743358PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11400 W MARS HILL ROADAddressLine1Txt
CityFLAGSTAFFCityNm
State AbbreviationAZStateAbbreviationCd
ZIP860014470ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonW DAVID CONNELLPersonNm
Person TitleBOARD CHAIRMANPersonTitleTxt
Phone9287743358PhoneNum
Signature2018-07-06SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKAREN K MCCLOSKEY CPAPreparerPersonNm
PTINP00099644PTIN
Phone5203214600PhoneNum
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerW DAVID CONNELLPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11400 W MARS HILL ROADAddressLine1Txt
CityFLAGSTAFFCityNm
State AbbreviationAZStateAbbreviationCd
ZIP860014470ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,609,765GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTPS://FOUNDATION.LOWELL.EDU/WebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation2014FormationYr
Legal Domicile StateAZLegalDomicileStateCd
Activity Or MissionA FOUNDATION GOVERNED BY AN INDEPENDENT BOARD OF TRUSTEES AND DEDICATED SOLELY TO SUPPORTING LOWELL OBSERVATORY'S MISSION.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers6TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,341,096PYContributionsGrantsAmt
CY Contributions Grants$1,508,622CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$81,092PYInvestmentIncomeAmt
CY Investment Income$180,219CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,422,188PYTotalRevenueAmt
CY Total Revenue$1,688,841CYTotalRevenueAmt
PY Grants And Similar Paid$109,006PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$94,026CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$20,000PYOtherExpensesAmt
CY Other Expenses$29,393CYOtherExpensesAmt
PY Total Expenses$129,006PYTotalExpensesAmt
CY Total Expenses$123,419CYTotalExpensesAmt
PY Revenues Less Expenses$1,293,182PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,565,422CYRevenuesLessExpensesAmt
Total Assets BOY$3,468,940TotalAssetsBOYAmt
Total Assets EOY$5,339,642TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,468,940NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$5,339,642NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE FOUNDATION WAS ESTABLISHED TO HELP DONORS ACHIEVE THEIR LONG-TERM ENDOWMENT GOALS AND MANAGE SHORT-TERM TARGETED DONATIONS TO LOWELL OBSERVATORY IN ORDER TO SUPPORT THE OBSERVATORY'S MISSION IN PERPETUITY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$94,026ExpenseAmt
Grant$94,026GrantAmt
DescLOWELL OBSERVATORY FOUNDATION MANAGES THE ENDOWMENT FUNDS FOR LOWELL OBSERVATORY. IN 2017, THE FOUNDATION TRANSFERRED $94,026 OF INVESTMENT EARNINGS TO THE OBSERVATORY IN ORDER TO SUPPORT GENERAL OPERATIONS. IN 2017 THE FOUNDATION ESTABLISHED TWO NEW ENDOWMENTS. THEY RECEIVED A $537,143 DONATION TO CREATE A NEW ENDOWMENT TO SUPPORT THE ACQUISITION, DEVELOPMENT, MAINTENANCE OF AND ACCESS TO TECHNOLOGIES, INSTRUMENTS, AND TELESCOPES LOCATED WITHIN THE OBSERVATORY'S FACILITIES OR ELSEWHERE. ALSO, THEY RECEIVED A $500,000 DONATION TO CREATE A NEW ENDOWMENT WHICH SUPPORTS ASTRONOMICAL RESEARCH BY THE LOWELL OBSERVATORY ASTRONOMERS. ALONG WITH THESE TWO NEW ENDOWMENTS, THE CURRENT EXPLORATION FUND ENDOWMENT RECEIVED AN ADDITIONAL $360,000 IN DONATIONS TO SUPPORT RESEARCH AND RESEARCHERS AT LOWELL OBSERVATORY.Desc
Total Program Service Expenses$94,026TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent EndowmentsYes (1)TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldAZStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ANNE LABRUZZOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9282333239PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11400 MARS HILL ROADAddressLine1Txt
CityFLAGSTAFFCityNm
State AbbreviationAZStateAbbreviationCd
ZIP860014470ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
W LOWELL PUTNAM
TRUSTEE2.0032.00Yes (X)$0$1,175$7,523
STEPHEN W BROWN
TRUSTEE2.00Yes (X)$0$0$0
DAVID D CHASE
TRUSTEE2.00Yes (X)$0$0$0
DONNA WEISTROP
TRUSTEE2.00Yes (X)$0$0$0
JOHN A RADWAY JR
TRUSTEE2.00Yes (X)$0$0$0
VIRGINIA G GIOVALE
TRUSTEE2.00Yes (X)$0$0$0
W DAVID CONNELL
BOARD CHAIR2.00Yes (X)$0$0$0Yes (X)
LISA ACTOR
EXECUTIVE DIRECTOR2.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$1,175TotReportableCompRltdOrgAmt
Total Other Compensation$7,523TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Related Organizations$920,047RelatedOrganizationsAmt
All Other Contributions$588,575AllOtherContributionsAmt
Noncash Contributions$13,910NoncashContributionsAmt
Total Contributions$1,508,622TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$173,964TotalRevenueColumnAmt
Exclusion$173,964ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,927,179SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,920,924SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$6,255SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,255TotalRevenueColumnAmt
Exclusion$6,255ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,688,841TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$180,219ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$94,026TotalAmt
Program Services$94,026ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$29,325TotalAmt
Management And General$29,325ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$68TotalAmt
Management And General$68ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$123,419TotalAmt
Program Services$94,026ProgramServicesAmt
Management And General$29,393ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$27,344BOYAmt
EOY$42,339EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$186,482BOYAmt
EOY$2,560,981EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$60,000BOYAmt
EOY$60,000EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$3,195,114BOYAmt
EOY$2,675,322EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
EOY$1,000EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,468,940BOYAmt
EOY$5,339,642EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$63,424BOYAmt
EOY$6,341EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$94,516BOYAmt
EOY$419,397EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,437,848BOYAmt
EOY$4,913,904EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,468,940BOYAmt
EOY$5,339,642EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,468,940BOYAmt
EOY$5,339,642EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,565,422ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$305,280NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type1Yes (X)SupportingOrgType1Ind
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1LOWELL OBSERVATORYBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN860098918EIN
Organization Type7OrganizationTypeCd
Governing Document ListedYes (1)GoverningDocumentListedInd
Support$94,026SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$94,026SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (1)ListedByNameGoverningDocInd
Suprt Org No IRS Determination0SuprtOrgNoIRSDeterminationInd
Supported Org Section C4560SupportedOrgSectionC456Ind
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported Org0SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

FieldValueIRS element (for citing)
Power Appoint Majority Dir TrstYes (1)PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt Org0OperateBenefitNonSuprtOrgInd

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

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,288,078BeginningYearBalanceAmt
Contributions$1,476,056ContributionsAmt
Investment Earnings Or Losses$466,533InvestmentEarningsOrLossesAmt
Grants Or Scholarships$82,526GrantsOrScholarshipsAmt
Administrative Expenses$29,325AdministrativeExpensesAmt
End Year Balance$5,118,816EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,075,218BeginningYearBalanceAmt
Contributions$1,254,991ContributionsAmt
Investment Earnings Or Losses$181,391InvestmentEarningsOrLossesAmt
Grants Or Scholarships$109,006GrantsOrScholarshipsAmt
Other Expenditures$94,516OtherExpendituresAmt
Administrative Expenses$20,000AdministrativeExpensesAmt
End Year Balance$3,288,078EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Contributions$2,282,857ContributionsAmt
Investment Earnings Or Losses-$207,639InvestmentEarningsOrLossesAmt
End Year Balance$2,075,218EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.00000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY1.00000PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.00000TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:A MAJORITY OF THE ENDOWMENT FUNDS ARE HELD IN PERPETUITY FOR THE BENEFIT OF LOWELL OBSERVATORY.
PART X, LINE 2:THE FOLLOWING DISCLOSURE IS RELATED TO THE COMBINED FINANCIAL STATEMENTS OF THE LOWELL OBSERVATORY, TRUST U/W OF PERCIVAL LOWELL, AND THE LOWELL OBSERVATORY FOUNDATION: THE OBSERVATORY AND THE FOUNDATION ARE EXEMPT FROM INCOME TAXES UNDER BOTH INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND ARIZONA INCOME TAX LAWS. THE OBSERVATORY IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION UNDER IRC SECTION 509(A)(1). THE FOUNDATION IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION UNDER IRC SECTION 509(A)(3) AS A SUPPORTING ORGANIZATION OF THE OBSERVATORY. THE TRUST QUALIFIES AS AN IRC SECTION 509(A)(3) SUPPORTING ORGANIZATION OF THE OBSERVATORY. NO PROVISION FOR FEDERAL AND STATE INCOME TAXES IS MADE. INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE, HOWEVER, MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS TAXABLE INCOME (UBTI). GAAP REQUIRES MANAGEMENT TO PERFORM AN EVALUATION OF ALL TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE ORGANIZATION'S TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS MEET A "MORE LIKELY THAN NOT" STANDARD OF BEING SUSTAINED UNDER EXAMINATION BY THE APPLICABLE TAXING AUTHORITIES. THIS EVALUATION IS REQUIRED TO BE PERFORMED FOR ALL OPEN TAX YEARS, AS DEFINED BY THE VARIOUS STATUTES OF LIMITATIONS, FOR FEDERAL AND STATE PURPOSES. THE ORGANIZATION IS ONLY SUBJECT TO INCOME TAXES ON UBTI AS APPLICABLE. THE ORGANIZATION IS REQUIRED TO FILE INFORMATIONAL RETURNS FOR FEDERAL AND STATE PURPOSES AND, IF IT HAS UBTI, FEDERAL AND STATE INCOME TAX RETURNS. MANAGEMENT HAS PERFORMED ITS EVALUATION OF TAX POSITIONS TAKEN ON ALL OPEN TAX RETURNS AND HAS DETERMINED THAT THERE WERE NO POSITIONS TAKEN THAT DO NOT MEET THE "MORE LIKELY THAN NOT" STANDARD. FROM TIME TO TIME, THE ORGANIZATION MAY BE SUBJECT TO PENALTIES AND INTEREST ASSESSED BY VARIOUS TAXING AUTHORITIES, WHICH ARE CLASSIFIED AS GENERAL AND ADMINISTRATIVE EXPENSES IF THEY OCCUR.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1LOWELL OBSERVATORYBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11400 W MARS HILL RDAddressLine1Txt
CityFLAGSTAFFCityNm
State AbbreviationAZStateAbbreviationCd
ZIP86001ZIPCd
FieldValueIRS element (for citing)
Recipient EIN860098918RecipientEIN
IRC Section501(C)(3)IRCSectionDesc
Cash Grant$94,026CashGrantAmt
Purpose Of GrantENDOWMENT EARNINGS/GENERAL SUPPORTPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE FOUNDATION EXISTS WITH THE SOLE PURPOSE OF SUPPORTING LOWELL OBSERVATORY, THEREFORE SELECTION CRITERIA AND ELIGIBILITY REQUIREMENTS ARE NOT APPLICABLE. SUBSTANTIATION FOR THE AMOUNTS OF GRANTS ARE KEPT WITHIN LOWELL'S INTERNAL ACCOUNTING DEPARTMENT.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 7ATHE BOARD OF TRUSTEES CONSISTS OF SEVEN INDIVIDUALS. ONE OF THE INDIVIDUALS SHALL BE THE SOLE TRUSTEE OF THE LOWELL OBSERVATORY WHO SHALL ALWAYS BE A TRUSTEE OF THE FOUNDATION. OF THE REMAINING SIX INDIVIDUALS, TWO OF THESE INDIVIDUALS WILL BE SELECTED FOR A THREE YEAR TERM, TWO FOR A TWO YEAR TERM, AND TWO FOR A ONE YEAR TERM. THESE REMAINING SIX MEMBERS OF THE BOARD OF TRUSTEES WILL BE SELECTED BY THE SOLE TRUSTEE AND THE EXECUTIVE COMMITTEE OF THE ADVISORY BOARD OF THE LOWELL OBSERVATORY. AT THE END OF THE TERMS OF THE INITIAL MEMBERS OF THE BOARD OF TRUSTEES, NEW SUCCESSOR TRUSTEES WILL BE SELECTED FOR THREE YEAR TERMS. ANY NEW SUCCESSOR TRUSTEES WILL BE SELECTED BY NOMINATION OF THE EXECUTIVE COMMITTEE OF THE ADVISORY BOARD OF THE LOWELL OBSERVATORY AND SUBJECT TO THE APPROVAL OF A MAJORITY VOTE BY THE ADVISORY BOARD OF THE LOWELL OBSERVATORY PRESENT AT ITS ANNUAL MEETING.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 DRAFT WILL BE FIRST REVIEWED BY THE DEPUTY DIRECTOR FOR ADMINISTRATION (DDA) FOR THE OBSERVATORY FOR ACCURACY. ONCE IT HAS BEEN DEEMED ACCURATE BY THE DDA IT WILL BE FORWARDED TO THE LOWELL OBSERVATORY AUDIT COMMITTEE AND THE FOUNDATION BOARD OF TRUSTEES FOR THEIR REVIEW AND COMMENTS. AFTER ANY QUESTIONS AND COMMENTS HAVE BEEN ADDRESSED IT WILL BE APPROVED AND A FINAL COPY WILL BE SIGNED BY THE BOARD CHAIRMAN.
FORM 990, PART VI, SECTION B, LINE 12CTO ENSURE THE FOUNDATION OPERATES IN A MANNER CONSISTENT WITH ITS CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: A. WHETHER COMPENSATION AND BENEFITS ARRANGEMENTS, IF ANY, ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH BARGAINING. B. WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE FOUNDATION'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER ITS CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION.
FORM 990, PART VI, SECTION C, LINE 19ALL OF THESE DOCUMENTS WILL BE POSTED ON THE FOUNDATION WEBSITE AND THE FORM 990 WILL BE AVAILABLE ON GUIDESTAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
LOWELL OBSERVATORY
1400 W MARS HILL ROADFLAGSTAFFAZ860014470860098918ASTRONOMICAL RESEARCH AND EDUCATIONAZ501(C)(3)LINE 7TRUST UW OF PERCIVAL LOWELL0
PERCIVAL LOWELL TRUST UW
1400 W MARS HILL ROADFLAGSTAFFAZ860014470042007327CHARITABLE TRUST F/B/O LOWELL OBSERVATORYAZ501(C)(3)LINE 12B, IILOWELL OBSERVATORY0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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