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LOWELL PARKS AND CONSERVATION TRUST INC: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
LOWELL PARKS AND CONSERVATION TRUST INC (EIN 22-3070912)
Tax period
2015-07-01 to 2016-06-30
Filed
2017-01-09
IRS object ID
201730099349300963
Schema version
2015v3.0
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)
Return2017-01-09T10:14:44-06:00ReturnTs
Tax Period End2016-06-30TaxPeriodEndDt

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 Line11115 WESTFORD STREETAddressLine1Txt
CityLOWELLCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01851ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2015-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN223070912EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LOWELL PARKS & CONSERVATION TRUST INCBusinessNameLine1Txt
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
Signature2017-01-09SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRAYMOND L ANSTISS JRPreparerPersonNm
PTINP00142883PTIN
Phone9784522500PhoneNum
Preparation2017-01-06PreparationDt
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2017-02-10 21:41:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJANE CALVINPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1660 SUFFOLK STREET STE 120AddressLine1Txt
CityLOWELLCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01854ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$289,730GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
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 THE CREATION, CONSERVATION, AND PRESERVATION OF THE PARKS, OPEN SPACES, AND SPECIAL PLACES.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee4TotalEmployeeCnt
Total Volunteers209TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$331,759PYContributionsGrantsAmt
CY Contributions Grants$289,379CYContributionsGrantsAmt
PY Program Service Revenue$10,484PYProgramServiceRevenueAmt
CY Program Service Revenue$107CYProgramServiceRevenueAmt
PY Investment Income$24PYInvestmentIncomeAmt
CY Investment Income$244CYInvestmentIncomeAmt
PY Other Revenue$260PYOtherRevenueAmt
CY Other Revenue-$28,186CYOtherRevenueAmt
PY Total Revenue$342,527PYTotalRevenueAmt
CY Total Revenue$261,544CYTotalRevenueAmt
PY Grants And Similar Paid$4,369PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$130,269PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$126,651CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$1,940CYTotalFundraisingExpenseAmt
PY Other Expenses$130,792PYOtherExpensesAmt
CY Other Expenses$129,774CYOtherExpensesAmt
PY Total Expenses$265,430PYTotalExpensesAmt
CY Total Expenses$256,425CYTotalExpensesAmt
PY Revenues Less Expenses$77,097PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$5,119CYRevenuesLessExpensesAmt
Total Assets BOY$1,402,759TotalAssetsBOYAmt
Total Assets EOY$1,429,518TotalAssetsEOYAmt
Total Liabilities BOY$10,395TotalLiabilitiesBOYAmt
Total Liabilities EOY$35,534TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,392,364NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,393,984NetAssetsOrFundBalancesEOYAmt
MissionTO IMPROVE THE QUALITY OF LIFE FOR THE PEOPLE OF LOWELL THROUGH THE CREATION, CONSERVATION, AND PRESERVATION OF THE PARKS, OPEN SPACES, AND SPECIAL PLACES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$222,052ExpenseAmt
Grant$0GrantAmt
Revenue$107RevenueAmt
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$222,052TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation EasementsYes (1)ConservationEasementsInd
Collections Of ArtYes (1)CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
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 ContributionYes (1)DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee4EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
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 Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
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 PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
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 120AddressLine1Txt
CityLOWELLCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01854ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DR MARK ROMANOWSKY
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
CHRISTINE COLE
TREASURER1.00Yes (X)Yes (X)$0$0$0
SHEILA KIRSCHBAUM
CLERK1.00Yes (X)Yes (X)$0$0$0
SOPHEAP THEAM
BOARD MEMBER1.00Yes (X)$0$0$0
MATTHEW C DONAHUE ESQ
BOARD MEMBER2.00Yes (X)$0$0$0
JAMES O'HEARN
BOARD MEMBER1.00Yes (X)$0$0$0
CHRISTINE MCCALL
BOARD MEMBER1.00Yes (X)$0$0$0
BRIAN CHAPMAN
BOARD MEMBER1.00Yes (X)$0$0$0
JONATHAN GEER
BOARD MEMBER1.00Yes (X)$0$0$0
JANE CALVIN
EXEC. DIRECTOR35.00Yes (X)$77,601$0$3,453
FieldValueIRS element (for citing)
Total Reportable Comp From Org$77,601TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$3,453TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$61,135FundraisingAmt
Government Grants$32,000GovernmentGrantsAmt
All Other Contributions$196,244AllOtherContributionsAmt
Total Contributions$289,379TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescWHITE WATER RAFTING ONDesc
Business713990BusinessCd
Total Revenue Column$107TotalRevenueColumnAmt
Related Or Exempt Func Income$107RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$107TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$244TotalRevenueColumnAmt
Exclusion$244ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$61,135ContriRptFundraisingEventAmt
Fundraising Direct Expenses$28,186FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$28,186TotalRevenueColumnAmt
Exclusion-$28,186ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$261,544TotalRevenueColumnAmt
Related Or Exempt Func Income$107RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion-$27,942ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$78,774TotalAmt
Program Services$70,961ProgramServicesAmt
Management And General$5,924ManagementAndGeneralAmt
Fundraising$1,889FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$38,624TotalAmt
Program Services$37,158ProgramServicesAmt
Management And General$1,466ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$9,253TotalAmt
Program Services$8,513ProgramServicesAmt
Management And General$740ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$5,750TotalAmt
Management And General$5,750ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$45,950TotalAmt
Program Services$44,871ProgramServicesAmt
Management And General$1,079ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$259TotalAmt
Program Services$255ProgramServicesAmt
Management And General$4ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$17,584TotalAmt
Program Services$9,785ProgramServicesAmt
Management And General$7,764ManagementAndGeneralAmt
Fundraising$35FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$1,461TotalAmt
Management And General$1,445ManagementAndGeneralAmt
Fundraising$16FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$2,366TotalAmt
Program Services$2,029ProgramServicesAmt
Management And General$337ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$3,519TotalAmt
Program Services$3,073ProgramServicesAmt
Management And General$446ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$10,387TotalAmt
Program Services$10,387ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$8,108TotalAmt
Program Services$4,751ProgramServicesAmt
Management And General$3,357ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
PROJECT SUPPLIES & EQUI$23,028$23,028
PROPERTY MAINTENANCE$7,241$7,241
MEMBERSHIP DUES$2,704$2,704
MISCELLANEOUS EXPENSE$1,417$1,417

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$256,425TotalAmt
Program Services$222,052ProgramServicesAmt
Management And General$32,433ManagementAndGeneralAmt
Fundraising$1,940FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$142,536BOYAmt
EOY$211,995EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$53,383BOYAmt
EOY$58,597EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$73,539BOYAmt
EOY$49,510EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$31,465BOYAmt
EOY$27,380EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$4,240BOYAmt
EOY$3,326EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,047,150LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$124,840LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$931,814BOYAmt
EOY$922,310EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$165,782BOYAmt
EOY$156,400EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,402,759BOYAmt
EOY$1,429,518EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$10,395BOYAmt
EOY$35,534EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$10,395BOYAmt
EOY$35,534EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,114,593BOYAmt
EOY$1,135,420EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$227,771BOYAmt
EOY$208,564EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$50,000BOYAmt
EOY$50,000EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,392,364BOYAmt
EOY$1,393,984EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,402,759BOYAmt
EOY$1,429,518EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$5,119ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$3,499NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

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$205,979CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$236,652CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$256,896CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$340,939CurrentTaxYearMinus1YearAmt
Current Tax Year$289,379CurrentTaxYearAmt
Total$1,329,845TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$205,979CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$236,652CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$256,896CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$340,939CurrentTaxYearMinus1YearAmt
Current Tax Year$289,379CurrentTaxYearAmt
Total$1,329,845TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$160,014SubstantialContributorsTotAmt
Public Support Total170$1,169,831PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$531CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$119CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$136CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$24CurrentTaxYearMinus1YearAmt
Current Tax Year$244CurrentTaxYearAmt
Total$1,054TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$2,861CurrentTaxYearMinus1YearAmt
Total$2,861TotalAmt
FieldValueIRS element (for citing)
Total Support$1,333,760TotalSupportAmt
Gross Receipts Rltd Activities$16,700GrossReceiptsRltdActivitiesAmt
Public Support CY1700.87710PublicSupportCY170Pct
Public Support PY1700.88420PublicSupportPY170Pct
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
Historic Structure Easements0HistoricStructureEasementsCnt
Historic Strctr Easements Aftr0HistoricStrctrEasementsAftrCnt
Modified Easements0ModifiedEasementsCnt
States Easements Held1StatesEasementsHeldCnt
Written Policy MonitoringYes (1)WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement10.00StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement$380ExpensesIncurredEnforcementAmt
Section170h Rqr StsfdYes (1)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 Sale0SolicitedAssetsSaleInd

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$299,212OtherCostOrOtherBasisAmt
Depreciation$120,628DepreciationAmt
Book Value$178,584BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$6,085OtherCostOrOtherBasisAmt
Depreciation$4,212DepreciationAmt
Book Value$1,873BookValueAmt

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$922,310TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescBENEFICIAL INTEREST IN ASSETS HELD BY GLCFDesc
Book Value$156,400BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$156,400TotalBookValueOtherAssetsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$271,324TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$3,499NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$6,000DonatedServicesAndUseFcltsAmt
Revenue Not Reported$2,501RevenueNotReportedAmt
Revenue Subtotal$268,823RevenueSubtotalAmt
Other Revenues Not Included-$7,279OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$7,279RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$261,544TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$269,704TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$6,000DonatedServicesUseFcltsAmt
Other Expenses Included$7,279OtherExpensesIncludedAmt
Expenses Not Reported$13,279ExpensesNotReportedAmt
Expenses Subtotal$256,425ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$256,425TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART II, LINE 9:THE ORGANIZATION MONITORS EASEMENTS IN THE NORMAL COURSE OF ITS OPERATIONS AND ASSOCIATED COSTS ARE EXPENSED AS INCURRED. THE ESTIMATED VALUE OF THE EASEMENTS IS NOT INCLUDED IN THE STATEMENT OF FINANCIAL POSITION BECAUSE THE EASEMENTS DO NOT REPRESENT A FUTURE ECONOMIC BENEFIT TO THE ORGANIZATION.
PART III, LINE 4:THE ARTIFACTS ALL CAME WITH THE SPALDING HOUSE AND RANGE FROM FURNITURE TO LAMPS, CROSS STITCHES TO DISHES. THESE WERE ALL COLLECTED BY THE DAUGHTERS OF THE AMERICAN REVOLUTION. THE ARTIFACTS HELP US CONVEY THE HISTORY OF THE SPALDING HOUSE, WHICH WE HOPE TO OPEN EVENTUALLY AS AN URBAN ENVIRONMENTAL EDUCATION MUSEUM. THE ARTIFACTS ALSO HELP US CONVEY A SENSE OF PLACE.
PART V, LINE 4:LOWELL PARKS AND CONSERVATION TRUST ESTABLISHED FIVE ENDOWMENT FUNDS WITH THE GREATER LOWELL COMMUNITY FOUNDATION WITH THE INTENT OF GROWING THE ENDOWMENTS SO THAT THE ANNUAL DISTRIBUTIONS COULD BE USED TO FURTHER THE MISSION OF IMPROVING THE QUALITY OF LIFE FOR THE PEOPLE OF LOWELL THROUGH THE CREATION, CONSERVATION, AND PRESERVATION OF THE PARKS, OPEN SPACES, AND SPECIAL PLACES. FOUR OF THE ENDOWMENTS ARE TO PROVIDE FUNDS FOR THE MAINTENANCE OF PROPERTY OWNED BY LOWELL PARKS AND CONSERVATION TRUST, AND THE OTHER IS TO PROVIDE FUNDS FOR CONSERVATION EASEMENT STEWARDSHIP AS WELL AS TO FUND OPERATIONS.
PART X, LINE 2:LOWELL 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 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.
PART XI, LINE 4B - OTHER ADJUSTMENTS:FUNDRAISING EVENT EXPENSES NETTEED AGAINST REVENUE -7,279.
PART XII, LINE 2D - OTHER ADJUSTMENTS:FUNDRAISING EVENT EXPENSES NETTED AGAINST REVENUE 7,279.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event125TH ANNIVERSARY CELEBRATIONEvent1Nm
Gross Receipts Event1$53,520GrossReceiptsEvent1Amt
Charitable Contri Event1$53,520CharitableContriEvent1Amt
Rent Facility Costs Event1$17,331RentFacilityCostsEvent1Amt
Entertainment Event1$1,000EntertainmentEvent1Amt
Other Direct Expenses Event1$5,602OtherDirectExpensesEvent1Amt
Event2SOIREEEvent2Nm
Gross Receipts Event2$7,615GrossReceiptsEvent2Amt
Charitable Contri Event2$7,615CharitableContriEvent2Amt
Food And Beverage Event2$2,576FoodAndBeverageEvent2Amt
Other Direct Expenses Event2$1,677OtherDirectExpensesEvent2Amt
Gross Receipts Total$61,135GrossReceiptsTotalAmt
Charitable Contributions Tot$61,135CharitableContributionsTotAmt
Rent Fclty Costs Total Events$17,331RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$2,576FoodAndBeverageTotalEventsAmt
Entertainment Total Events$1,000EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$7,279OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$28,186DirectExpenseSummaryEventsAmt
Net Income Summary-$28,186NetIncomeSummaryAmt

Schedule M IRS990ScheduleM

Works Of Art WorksOfArtGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution4ContributionCnt
Noncash Contributions Rpt F990$0NoncashContributionsRptF990Amt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, COLUMN (B):THE ORGANIZATION IS REPORTING THE NUMBER OF ITEMS RECEIVED IN PART I, COLUMN (B).
PART I, LINE 33:THE ORGANIZATION RECEIVES PROCEEDS FROM THE SALES OF WORKS OF ART CREATED BY THE PRESIDENT OF THE BOARD OF DIRECTORS. PROCEEDS FROM THE SALES OF ARTWORK WERE $1,400 DURING THE YEAR ENDED JUNE 30, 2016.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11THE ENTIRE BOARD MEETS WITH THE AUDITORS TO REVIEW THE FORM 990 BEFORE APPROVING IT TO BE FILED.
FORM 990, PART VI, SECTION B, LINE 12CBOARD MEMBERS ARE REQUIRED TO SIGN ANNUAL CONFLICT OF INTEREST STATEMENTS.
FORM 990, PART VI, SECTION B, LINE 15A 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, PART VI, SECTION C, LINE 19GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11GPROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 42,122. MANAGEMENT AND GENERAL EXPENSES 840. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 42,962. PAYROLL FEE-INTERPAY: PROGRAM SERVICE EXPENSES 2,749. MANAGEMENT AND GENERAL EXPENSES 239. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,988.
FORM 990, PART XII, LINE 2C:THERE HAVE BEEN NO CHANGES IN THE PROCESS. THE BOARD OF DIRECTORS CONTINUES TO HAVE OVERSIGHT OF THE AUDIT.

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