LOWELL PARKS AND CONSERVATION TRUST INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- LOWELL PARKS AND CONSERVATION TRUST INC (EIN 22-3070912)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2013-10-09
- IRS object ID
- 201342829349300239
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-10-09T12:30:00-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042917204 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANSTISS & CO PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1115 WESTFORD STREET | AddressLine1 |
| City | LOWELL | City |
| State | MA | State |
| ZIP Code | 01851 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 223070912 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOWELL PARKS & CONSERVATION TRUST INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LOWE | NameControl |
| Phone | 9789340030 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 7162 | AddressLine1 |
| City | LOWELL | City |
| State | MA | State |
| ZIP Code | 01852 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JANE CALVIN | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 9789340030 | Phone |
| Date Signed | 2013-09-10 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RAYMOND L ANSTISS JR | Name |
| PTIN | P00142883 | PTIN |
| Phone | 9784522500 | Phone |
| Date Prepared | 2013-09-10 | 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 | JANE CALVIN | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 7162 | AddressLine1 |
| City | LOWELL | City |
| State | MA | State |
| ZIP Code | 01852 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 240805 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.LOWELLLANDTRUST.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1991 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | TO IMPROVE THE QUALITY OF LIFE FOR THE PEOPLE OF LOWELL THROUGH THE CREATION, CONSERVATION, AND PRESERVATION OF THE PARKS, OPEN SPACES, AND SPECIAL PLACES. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 9 | NbrIndependentVotingMembers |
| Total Nbr Employees | 2 | TotalNbrEmployees |
| Total Nbr Volunteers | 159 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 205979 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 236652 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1850 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1810 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 531 | InvestmentIncomePriorYear |
| Investment Income Current Year | 119 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 135 | OtherRevenuePriorYear |
| Other Revenue Current Year | 203 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 208495 | TotalRevenuePriorYear |
| Total Revenue Current Year | 238784 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 107493 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 102981 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 9301 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 114838 | OtherExpensePriorYear |
| Other Expenses Current Year | 100739 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 222331 | TotalExpensesPriorYear |
| Total Expenses Current Year | 203720 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -13836 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 35064 | RevenuesLessExpensesCY |
| Total Assets BOY | 1193645 | TotalAssetsBOY |
| Total Assets EOY | 1236654 | TotalAssetsEOY |
| Total Liabilities BOY | 30435 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 30720 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1163210 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1205934 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO IMPROVE THE QUALITY OF LIFE FOR THE PEOPLE OF LOWELL THROUGH THE CREATION, CONSERVATION, AND PRESERVATION OF THE PARKS, OPEN SPACES, AND SPECIAL PLACES. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 143847 | Expense |
| Revenue | 1810 | Revenue |
| Description | THE TRUST ASSISTS IN THE PRESERVATION OF THE HISTORIC & NATURAL BEAUTIES IN THE CITY OF LOWELL THROUGH EDUCATION OF THE PUBLIC AND OUTDOOR ACTIVITIES. | Description |
| Total Program Service Expense | 143847 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 1 | ConservationEasements |
| Collections Of Art | 1 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 4 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 2 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Excess Business Holdings | 0 | ExcessBusinessHoldings |
| Taxable Distributions | 0 | TaxableDistributions |
| Distribution To Donor | 0 | DistributionToDonor |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 9 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 9 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | CT | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | NY | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | NH | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JANE CALVIN | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 9789340030 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 660 SUFFOLK STREET SUITE 120 | AddressLine1 |
| City | LOWELL | City |
| State | MA | State |
| ZIP Code | 01854 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (12 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| SOPHEAP THEAM | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| SHEILA KIRSCHBAUM | ||||||
| CLERK | 2.00 | X | 0 | 0 | 0 | X |
| MATTHEW C DONAHUE ESQ | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| LAURIS DONOVAN | ||||||
| BOARD MEMBER (THRU 12/18/12) | 1.00 | X | 0 | 0 | 0 | |
| BRIAN CHAPMAN | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| WILLIAM MARTIN ESQ | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| DR MARK ROMANOWSKY | ||||||
| PRESIDENT | 1.00 | X | 0 | 0 | 0 | X |
| STEPHEN CONANT | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| CHRISTINE COLE | ||||||
| TREASURER | 1.00 | X | 0 | 0 | 0 | X |
| DOROTHY BICKLING | ||||||
| BOARD MEMBER (THRU 11/08/12) | 1.00 | X | 0 | 0 | 0 | |
| JAMES O'HEARN | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| JANE CALVIN | ||||||
| EXEC. DIRECTOR | 35.00 | 66211 | 0 | 0 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 66211 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Membership Dues | 52685 | MembershipDues |
| Fundraising Events | 3651 | FundraisingEvents |
| All Other Contributions | 180316 | AllOtherContributions |
| Noncash Contributions | 3379 | NoncashContributions |
| Total Contributions | 236652 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | WHITE WATER RAFTING ON | Description |
| Business Code | 713990 | BusinessCode |
| Total Revenue Column | 1810 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1810 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1810 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 119 | TotalRevenueColumn |
| Exclusion | $119 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 2224 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 3651 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 2021 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 203 | TotalRevenueColumn |
| Exclusion | $203 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 238784 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1810 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $322 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 68751 | Total |
| Program Services | 49396 | ProgramServices |
| Management And General | 11288 | ManagementAndGeneral |
| Fundraising | 8067 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 26965 | Total |
| Program Services | 24091 | ProgramServices |
| Management And General | 2874 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7265 | Total |
| Program Services | 5772 | ProgramServices |
| Management And General | 859 | ManagementAndGeneral |
| Fundraising | 634 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4400 | Total |
| Management And General | 4400 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24354 | Total |
| Program Services | 17530 | ProgramServices |
| Management And General | 6824 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 323 | Total |
| Program Services | 323 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16622 | Total |
| Program Services | 8010 | ProgramServices |
| Management And General | 8012 | ManagementAndGeneral |
| Fundraising | 600 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 558 | Total |
| Management And General | 558 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1054 | Total |
| Management And General | 1054 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1581 | Total |
| Program Services | 1494 | ProgramServices |
| Management And General | 87 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1660 | Total |
| Program Services | 1174 | ProgramServices |
| Management And General | 486 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11273 | Total |
| Program Services | 11273 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6696 | Total |
| Management And General | 6696 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| PROJECT SUPPLIES & EQUI | 17455 | 17174 | 281 |
| PROPERTY MAINTENANCE | 7610 | 7610 | |
| MEMBERSHIP DUES | 3930 | 3930 | |
| MISCELLANEOUS EXPENSE | 3045 | 3045 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 178 | Total |
| Management And General | 178 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 203720 | Total |
| Program Services | 143847 | ProgramServices |
| Management And General | 50572 | ManagementAndGeneral |
| Fundraising | 9301 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 144929 | BOY |
| EOY | 164447 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 41693 | BOY |
| EOY | 51778 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23638 | BOY |
| EOY | 37511 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2850 | BOY |
| EOY | 3484 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1020039 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 128111 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 899822 | BOY |
| EOY | 891928 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 80713 | BOY |
| EOY | 87506 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1193645 | BOY |
| EOY | 1236654 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11435 | BOY |
| EOY | 11720 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19000 | BOY |
| EOY | 19000 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30435 | BOY |
| EOY | 30720 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 819003 | BOY |
| EOY | 868091 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 294207 | BOY |
| EOY | 287843 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 50000 | BOY |
| EOY | 50000 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1163210 | BOY |
| EOY | 1205934 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1193645 | BOY |
| EOY | 1236654 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 35064 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 7660 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | 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 | 244790 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 252854 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 282618 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 205979 | CurrentTaxYearMinus1Year |
| Current Tax Year | 236652 | CurrentTaxYear |
| Total | 1222893 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 244790 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 252854 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 282618 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 205979 | CurrentTaxYearMinus1Year |
| Current Tax Year | 236652 | CurrentTaxYear |
| Total | 1222893 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 76956 | AmountsSubstContributorsTotal |
| Public Support Total170 | 1145937 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 610 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 753 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 623 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 531 | CurrentTaxYearMinus1Year |
| Current Tax Year | 119 | CurrentTaxYear |
| Total | 2636 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 1225529 | TotalSupport |
| Gross Receipts From Admissions Etc | 23982 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.93510 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.97840 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preservation For Public Use | X | PreservationForPublicUse |
| Protection Of Natural Habitat | X | ProtectionOfNaturalHabitat |
| Preservation Of Open Space | X | PreservationOfOpenSpace |
| Historic Land Area | X | HistoricLandArea |
| Total Number Of Easements | 1 | TotalNumberOfEasements |
| Total Acreage | 4.70 | TotalAcreage |
| Nmbr Hist Struct Easements After | 0 | NmbrHistStructEasementsAfter |
| Nmbr Easements Modified | 0 | NmbrEasementsModified |
| Nmbr States In Which Easements Held | 1 | NmbrStatesInWhichEasementsHeld |
| Written Policy Monitoring | 1 | WrittenPolicyMonitoring |
| Staff Hours Spent On Enforcement | 70.00 | StaffHoursSpentOnEnforcement |
| Expenses Incurred For Enforcement | 1440 | ExpensesIncurredForEnforcement |
| Sect170h Requirements Satisfied | 1 | Sect170hRequirementsSatisfied |
Art Public Exhibition Amts ArtPublicExhibitionAmts
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets In Part X | 50000 | AssetsInPartX |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collect Used For Public Exhibition | X | CollectUsedForPublicExhibition |
| Collect Used For Preservation | X | CollectUsedForPreservation |
| Solicited Assets For Sale | 0 | SolicitedAssetsForSale |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 80713 | BeginningOfYearBalance |
| Contributions | 1528 | Contributions |
| Grants Or Scholarships | 2395 | GrantsOrScholarships |
| Administrative Expenses | 7660 | AdministrativeExpenses |
| End Of Year Balance | 87506 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 69137 | BeginningOfYearBalance |
| Contributions | 14600 | Contributions |
| Investment Earnings Or Losses | 127 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 1959 | GrantsOrScholarships |
| Administrative Expenses | 1192 | AdministrativeExpenses |
| End Of Year Balance | 80713 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 47617 | BeginningOfYearBalance |
| Contributions | 18022 | Contributions |
| Investment Earnings Or Losses | 5631 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 1502 | GrantsOrScholarships |
| Administrative Expenses | 631 | AdministrativeExpenses |
| End Of Year Balance | 69137 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 17448 | BeginningOfYearBalance |
| Contributions | 30314 | Contributions |
| Investment Earnings Or Losses | 1061 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 826 | GrantsOrScholarships |
| Administrative Expenses | 380 | AdministrativeExpenses |
| End Of Year Balance | 47617 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 19360 | BeginningOfYearBalance |
| Contributions | 280 | Contributions |
| Investment Earnings Or Losses | -1666 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 446 | GrantsOrScholarships |
| Administrative Expenses | 80 | AdministrativeExpenses |
| End Of Year Balance | 17448 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.29750 | BoardDesignatedEOYBalance |
| Term Endowment EOY Balance | 0.70250 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 1 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 643414 | OtherCostOrOtherBasis |
| Book Value | 643414 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 360534 | OtherCostOrOtherBasis |
| Depreciation | 113182 | Depreciation |
| Book Value | 247352 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 16091 | OtherCostOrOtherBasis |
| Depreciation | 14929 | Depreciation |
| Book Value | 1162 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 891928 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | BENEFICIAL INTEREST IN ASSETS HELD BY GLCF | Description |
| Book Value | 87506 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 87506 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PROPERTY TAX LIENS | Description |
| Amount | $19,000 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 19000 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 252444 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 7660 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 6000 | DonatedSrvcAndUseOfFacilities |
| Revenue Not Rptd F990 | 13660 | RevenueNotRptdF990 |
| Revenue Subtotal | 238784 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 238784 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 209720 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 6000 | DonatedServicesUseOfFacilities |
| Expenses Not Rptd F990 | 6000 | ExpensesNotRptdF990 |
| Expenses Subtotal | 203720 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 203720 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF HOW ORGANIZATION REPORTS CONSERVATION EASEMENTS: | 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 IN 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. | |
| DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: | PART V, LINE 4: | LOWELL PARKS AND CONSERVATION TRUST ESTABLISHED FOUR 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. |
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | 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. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | TWO MEMBERS OF THE BOARD OF DIRECTORS ARE PARTNERS IN A LAW FIRM. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE ENTIRE BOARD MEETS WITH THE AUDITORS TO REVIEW THE FORM 990 BEFORE APPROVING IT TO BE FILED. | |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS ARE REQUIRED TO SIGN ANNUAL CONFLICT OF INTEREST STATEMENTS. | |
| FORM 990, PART VI, SECTION B, LINE 15A | A 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 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. | |
| FORM 990, PART IX, LINE 11G | PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 17,530. MANAGEMENT AND GENERAL EXPENSES 6,824. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,354. | OTHER FEES |
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