LOWELL FESTIVAL FOUNDATION: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: LOWELL FESTIVAL FOUNDATION (EIN 04-2578293)
Tax period: 2012-05-01 to 2013-04-30
Filed: 2013-08-08
IRS object ID: 201302209349300910
Schema version: 2012v2.1
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-08-08T11:14:31-05:00	Timestamp
Tax Period End Date	2013-04-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CAIN BOURRET JARRY & ASSOCIATES LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1595 LAKEVIEW AVENUE	AddressLine1
City	DRACUT	City
State	MA	State
ZIP Code	01826	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-05-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	042578293	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	THE LOWELL FESTIVAL FOUNDATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	LOWE	NameControl
Phone	9782751764	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 217	AddressLine1
City	LOWELL	City
State	MA	State
ZIP Code	01853	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	ARTHUR D SUTCLIFFE	Name
Title	CHAIRMAN	Title
Phone	9782751764	Phone
Date Signed	2013-08-08	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	STEVEN R BOURRET	Name
Phone	9789571421	Phone
Date Prepared	2013-08-08	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	ARTHUR D SUTCLIFFE	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	8 INDIAN DRIVE	AddressLine1
City	CHELMSFORD	City
State	MA	State
ZIP Code	01824	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	1227570	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.LOWELLSUMMERMUSIC.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1974	YearFormation
State Legal Domicile	MA	StateLegalDomicile
Activity Or Mission Description	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.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	5	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	16	NbrIndependentVotingMembers
Total Nbr Employees	40	TotalNbrEmployees
Total Nbr Volunteers	1110	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	563676	ContributionsGrantsPriorYear
Contributions Grants Current Year	511345	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	811848	ProgramServiceRevenuePriorYear
Program Service Revenue CY	716087	ProgramServiceRevenueCY
Investment Income Prior Year	752	InvestmentIncomePriorYear
Investment Income Current Year	138	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	1376276	TotalRevenuePriorYear
Total Revenue Current Year	1227570	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	179164	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	113483	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	204312	SalariesEtcPriorYear
Salaries Etc Current Year	194905	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	43900	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1081690	OtherExpensePriorYear
Other Expenses Current Year	999080	OtherExpensesCurrentYear
Total Expenses Prior Year	1465166	TotalExpensesPriorYear
Total Expenses Current Year	1307468	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-88890	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-79898	RevenuesLessExpensesCY
Total Assets BOY	441928	TotalAssetsBOY
Total Assets EOY	486281	TotalAssetsEOY
Total Liabilities BOY	219715	TotalLiabilitiesBOY
Total Liabilities EOY	343966	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	222213	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	142315	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	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.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	413120	Expense
Grants	109725	Grants
Revenue	143966	Revenue
Description	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.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	754716	Expense
Grants	3758	Grants
Revenue	559845	Revenue
Description	THE ORGANIZATION OPERATES 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.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	34911	Expense
Revenue	12276	Revenue
Description	THE ORGANIZATION OPERATES OTHER ACTIVITIES TO ENCOURAGE CHARITABLE, CIVIC AND EDUCATIONAL ACTIVITES IN THE CITY OF LOWELL, MASSACHUSETTS.	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	461	Expense
Description	DEPRECIATION ON EQUIPMENT USED FOR OUTDOOR SUMMER ACTIVITIES.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	461	TotalOfOtherProgramServiceExp
Total Program Service Expense	1203208	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	36	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	40	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	5	NbrVotingGoverningBodyMembers
Number Independent Voting Members	16	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	MA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	THE LOWELL FESTIVAL FOUNDATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	9782751764	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	67 KIRK STREET	AddressLine1
City	LOWELL	City
State	MA	State
ZIP Code	01852	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (19 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
ARTHUR SUTCLIFFE
TRUSTEE, CHA	1.00	X	0	0	0
HELENE LOISELLE
TRUSTEE, TRE	1.00	X	0	0	0
PAULINE GOLEC
TRUSTEE, ETH	1.00	X	0	0	0
BETH FRASER
DIRECTOR, SE	1.00	X	0	0	0
RICHARD COHAN
DIRECTOR	1.00	X	0	0	0
ANN SCANNELL
DIRECTOR	1.00	X	0	0	0
JOHN SCANNELL
TRUSTEE	1.00	X	0	0	0
COREY BELANGER
DIRECTOR	1.00	X	0	0	0
BOB HOWARD
DIRECTOR	1.00	X	0	0	0
JANET LEGGAT
DIRECTOR	1.00	X	0	0	0
JANIS MALISZEWSKI
TRUSTEE	1.00	X	0	0	0
PRISCILLA PARTYKA
DIRECTOR	1.00	X	0	0	0
DONALD DUPAUL
DIRECTOR	1.00	X	0	0	0
JAMES OSTIS
DIRECTOR	1.00	X	0	0	0
RICHARD LALIME
DIRECTOR	1.00	X	0	0	0
MICHAEL COUTURE
DIRECTOR	1.00	X	0	0	0
DEAN SECCHIAROLI
DIRECTOR	1.00	X	0	0	0
JOELLEN SCANNELL
DIRECTOR	1.00	X	0	0	0
MICHAEL SORIANO
DIRECTOR	1.00	X	0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	213034	GovernmentGrants
All Other Contributions	298311	AllOtherContributions
Total Contributions	511345	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
MUSIC FESTIVALS	559845	559845
FOLK FESTIVAL	143966	143966
VAR COMMUNITY ACTIVITIES	12276	12276

Field	Value	IRS element (for citing)
Total Program Service Revenue	716087	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	138	TotalRevenueColumn
Exclusion	$138	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1227570	TotalRevenueColumn
Related Or Exempt Function Income	716087	RelatedOrExemptFunctionIncome
Exclusion	$138	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	113483	Total
Program Services	113483	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	169420	Total
Program Services	110896	ProgramServices
Management And General	27024	ManagementAndGeneral
Fundraising	31500	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	9128	Total
Management And General	2738	ManagementAndGeneral
Fundraising	6390	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	16357	Total
Program Services	11216	ProgramServices
Management And General	2463	ManagementAndGeneral
Fundraising	2678	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	10082	Total
Management And General	10082	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	7750	Total
Program Services	233	ProgramServices
Management And General	4185	ManagementAndGeneral
Fundraising	3332	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	4325	Total
Program Services	4325	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	461	Total
Program Services	461	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
PROGRAM COSTS	548382	548382
PERFORMERS	358219	358219
CONTRACT LABOR	14720	14720
SOUND/STAGE EQUIPMENT	12979	12979

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	42162	Total
Program Services	28294	ProgramServices
Management And General	13868	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1307468	Total
Program Services	1203208	ProgramServices
Management And General	60360	ManagementAndGeneral
Fundraising	43900	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	414926	BOY
EOY	473004	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	22544	BOY
EOY	3699	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	1611	BOY
EOY	7192	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	4617	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	2231	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	2847	BOY
EOY	2386	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	441928	BOY
EOY	486281	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	23545	BOY
EOY	36588	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	192375	BOY
EOY	303583	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	3795	BOY
EOY	3795	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	219715	BOY
EOY	343966	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	222213	BOY
EOY	142315	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	222213	BOY
EOY	142315	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	441928	BOY
EOY	486281	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-79898	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	627978	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	476207	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	481535	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	563676	CurrentTaxYearMinus1Year
Current Tax Year	509123	CurrentTaxYear
Total	2658519	Total

Value Srvc Fclts Furnished By Govt ValueSrvcFcltsFurnishedByGovt

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	3600	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	3600	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	3600	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	3600	CurrentTaxYearMinus1Year
Current Tax Year	3600	CurrentTaxYear
Total	18000	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	631578	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	479807	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	485135	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	567276	CurrentTaxYearMinus1Year
Current Tax Year	512723	CurrentTaxYear
Total	2676519	Total

Field	Value	IRS element (for citing)
Public Support Total170	2676519	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2517	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1194	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1642	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	752	CurrentTaxYearMinus1Year
Current Tax Year	138	CurrentTaxYear
Total	6243	Total

Field	Value	IRS element (for citing)
Total Support	2682762	TotalSupport
Gross Receipts From Admissions Etc	716087	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.99770	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.99670	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	4617	OtherCostOrOtherBasis
Depreciation	2231	Depreciation
Book Value	2386	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	2386	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
SANDY WALTER FUND	$3,785
ROUNDING	$10

Field	Value	IRS element (for citing)
Total Of Amounts	3795	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	1231170	TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities	3600	DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F990	3600	RevenueNotRptdF990
Revenue Subtotal	1227570	RevenueSubtotal
Total Revenue Per Form990	1227570	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1311068	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	3600	DonatedServicesUseOfFacilities
Expenses Not Rptd F990	3600	ExpensesNotRptdF990
Expenses Subtotal	1307468	ExpensesSubtotal
Total Expenses Per Form990	1307468	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Field	Value	IRS element (for citing)
Identifier	LIABILITY UNDER FIN 48 FOOTNOTE	Identifier
Return Reference	SCHEDULE D, PAGE 3, PART X	ReturnReference
Explanation	THE ORGANIZATION IS RECOGNIZED AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE). 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. ON JULY 1, 2009, THE ORGANIZATION ADOPTED THE RECENT GUIDANCE FOR RECOGNIZING AND MEASURING UNCERTAIN TAX POSITIONS. THE ORGANIZATION FOLLOWS THE STATUTORY REQUIREMENTS FOR THEIR INCOME TAX ACCOUNTING AND GENERALLY AVOID RISKS ASSOCIATED WITH POTENTIALLY PROBLEMATIC TAX POSITIONS THAT MAY BE CHALLENGED UPON EXAMINATION. MANAGEMENT BELIEVES ANY LIABILITY RESULTING FROM TAXING AUTHORITIES IMPOSING ADDITIONAL INCOME TAXES FROM ACTIVITIES DEEMED TO BE UNRELATED TO THE ORGANIZATION'S TAX-EXEMPT STATUS WOULD NOT HAVE A MATERIAL EFFECT ON THE ACCOMPANYING FINANCIAL STATEMENTS.	Explanation

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	false	RecordsMaintained

Recipient Table RecipientTable

Recipient Name Business RecipientNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	GREATER MV CONV BUREAU	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	9 CENTRAL STREET	AddressLine1
City	LOWELL	City
State	MA	State
ZIP Code	01852	ZIPCode

Field	Value	IRS element (for citing)
EIN Of Recipient	043158302	EINOfRecipient
IRC Section	501	IRCSection
Amount Of Cash Grant	109725	AmountOfCashGrant
Purpose Of Grant	FESTIVAL ACTIVITIES	PurposeOfGrant

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	1	TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations	12	TotalNbrOfOtherOrganizations

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ALL OTHER ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	DEPRECIATION ON EQUIPMENT USED FOR OUTDOOR SUMMER ACTIVITIES.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	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.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	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.

LOWELL FESTIVAL FOUNDATION: Form 990, tax year 2012

Return header ReturnHeader

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Preparer Firm US Address PreparerFirmUSAddress

Filer Filer

Name Name

US Address USAddress

Officer Officer

Preparer Preparer

Form 990 IRS990

Address Principal Officer US AddressPrincipalOfficerUS

Activity2 Activity2

Activity3 Activity3

Activity Other ActivityOther

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Address US AddressUS

Form990 Part VII Section A Form990PartVIISectionA (19 entries)

Program Service Revenue ProgramServiceRevenue (3 entries)

Investment Income InvestmentIncome

Total Revenue TotalRevenue

Grants To Domestic Orgs GrantsToDomesticOrgs

Other Salaries And Wages OtherSalariesAndWages

Other Employee Benefits OtherEmployeeBenefits

Payroll Taxes PayrollTaxes

Fees For Services Legal FeesForServicesLegal

Fees For Services Accounting FeesForServicesAccounting

Travel Travel

Depreciation Depletion DepreciationDepletion

Other Expenses OtherExpenses (4 entries)

All Other Expenses AllOtherExpenses

Total Functional Expenses TotalFunctionalExpenses

Cash Non Interest Bearing CashNonInterestBearing

Accounts Receivable AccountsReceivable

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Total Assets TotalAssets

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Deferred Revenue DeferredRevenue

Other Liabilities OtherLiabilities

Total Liabilities TotalLiabilities

Unrestricted Net Assets UnrestrictedNetAssets

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FS Audited Basis FSAuditedBasis

Schedule A IRS990ScheduleA

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Value Srvc Fclts Furnished By Govt ValueSrvcFcltsFurnishedByGovt

Total170 Total170

Gross Investment Income170 GrossInvestmentIncome170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Contributor Name Business ContributorNameBusiness

Contributor Address US ContributorAddressUS

Schedule D IRS990ScheduleD

Equipment Equipment

Other Liabilities OtherLiabilities (2 entries)

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Schedule I IRS990ScheduleI

Recipient Table RecipientTable

Recipient Name Business RecipientNameBusiness

Address US AddressUS

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

Comments