2024-03-29T13:53:18-04:00 2023-06-30 042917204 ANSTISS & CO PC 6 OMNI WAY STE 201 CHELMSFORD MA 018244187 990 2022-07-01 223070912 LOWELL PARKS & CONSERVATION TRUST LOWE 9789340030 PO BOX 7162 LOWELL MA 01852 JANE CALVIN EXECUTIVE DIRECTOR 9789340030 2024-02-13 true JANE CALVIN 999009999 false BRENDAN E TOOLIN P01323447 9784522500 2024-02-13 2022 2023-04-26 12:10:37Z JANE CALVIN 660 SUFFOLK STREET SUITE 335 LOWELL MA 01854 1735259 false X WWW.LOWELLLANDTRUST.ORG X 1991 MA TO IMPROVE THE QUALITY OF LIFE FOR THE PEOPLE OF LOWELL THROUGH EDUCATION AND THROUGH THE CREATION, CONSERVATION, AND PRESERVATION OF PARKS, OPEN SPACES, AND SPECIAL PLACES. 12 12 9 375 0 532996 1716607 0 294 14545 -2370 -3070 530920 1728082 0 0 182994 229446 0 2493 233155 180150 416149 409596 114771 1318486 2033737 3372673 41066 31826 1992671 3340847 TO IMPROVE THE QUALITY OF LIFE FOR THE PEOPLE OF LOWELL THROUGH EDUCATION AND THROUGH THE CREATION, CONSERVATION, AND PRESERVATION OF PARKS, OPEN SPACES, AND SPECIAL PLACES. false false 352799 THE TRUST ASSISTS IN THE PRESERVATION OF THE HISTORIC & NATURAL BEAUTIES IN THE CITY OF LOWELL THROUGH EDUCATION OF THE PUBLIC AND OUTDOOR ACTIVITIES. 352799 true true false false false false true true false false true false false true true true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 6 0 true 9 true false false false false false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true false false MA CT NY NH X JANE CALVIN 9789340030 660 SUFFOLK STREET SUITE 335 LOWELL MA 01854 SHEILA KIRSCHBAUM PRESIDENT 1.00 X X 0 0 0 JAMES O'HEARN VICE PRESIDE 1.00 X X 0 0 0 DAVID M BRASLAU TREASURER 1.00 X X 0 0 0 JONATHAN GEER CLERK 1.00 X X 0 0 0 AMANDA FLORES BOARD MEMBER 1.00 X 0 0 0 CHRISTINE COLE BOARD MEMBER 1.00 X 0 0 0 MATTHEW C DONAHUE ESQ BOARD MEMBER 1.00 X 0 0 0 DR MARK ROMANOWSKY BOARD MEMBER 1.00 X 0 0 0 TIFFANEY ROSS BOARD MEMBER 1.00 X 0 0 0 SOPHEAP THEAM BOARD MEMBER 1.00 X 0 0 0 DIANE NICHOLS TRADD BOARD MEMBER 1.00 X 0 0 0 LAURA WATTS BOARD MEMBER 1.00 X 0 0 0 JANE CALVIN EXECUTIVE DI 37.50 X 102392 0 2988 102392 2988 1 false false false 16091 116850 1583666 1716607 14545 14545 4107 16091 7177 -3070 -3070 1728082 11475 X 102714 92174 8047 2493 108143 102736 5407 500 500 18089 14652 3437 8000 8000 53144 51106 2038 412 286 126 24367 17951 6416 8112 500 7612 13800 10723 3077 3478 2388 1090 1527 548 979 15368 15368 10767 7670 3097 PROPERTY MAINTENANCE 20588 20588 PROJECT SUPPLIES & EQUIPM 14948 16109 -1161 DUES AND PUBLICATIONS 3691 3691 MISCELLANEOUS EXPENSE 1187 1187 761 761 409596 352799 54304 2493 262057 428397 326403 1525434 163199 142765 6529 6530 1201084 225189 989345 975895 286204 293652 2033737 3372673 10713 13806 30353 18020 41066 31826 X 1689090 1743187 303581 1597660 1992671 3340847 2033737 3372673 X 1318486 29690 X false true X true false X 331678 445485 444153 532996 1716607 3470919 331678 445485 444153 532996 1716607 3470919 1280480 2190439 3857 3807 577 294 14545 23080 3493999 0.62690 0.81890 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 1 4.70 1 true 95.00 520 true 50000 X X false 791853 791853 331577 200503 131074 27654 24686 2968 50000 50000 975895 BENEFICIAL INTEREST IN ASSETS - GLCF 276838 OPERATING LEASE ASSET 16814 293652 OPERATING LEASE LIABILITY 18020 18020 X 1760842 29690 29690 1731152 -3070 -3070 1728082 412666 412666 -3070 -3070 409596 SCHEDULE D, PAGE 1, PART II, LINE 5 THE ORGANIZATION MONITORS EASEMENTS IN THE NORMAL COURSE OF ITS OPERATIONS SCHEDULE D, PAGE 1, PART II, LINE 9 THE ESTIMATED VALUE OF THE EASEMENTS IS NOT INCLUDED IN THE STATEMENT OF FINANCIAL POSITION BECAUSE THE EASEMENTS DO NOT REPRESENT AS FUTURE ECONOMIC BENEFIT TO THE ORGANIZATION. SCHEDULE D, PAGE 2, PART III, LINE 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 DAUGHTER OF THE AMERICAN REVOLUTION. THESE ARTIFACTS HELP US CONVEY THE HISTORY OF THE SPAULDING HOUSE, WHICH WE HOPE TO OPEN EVENTUALLY AS AN URBAN ENVIRONMENTAL EDUCATION MUSEUM. THE ARTIFACTS ALSO HELP US CONVEY A SENSE OF PLACE. SCHEDULE D, PAGE 3, PART X THE ORGANIZATION 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 D, PAGE 4, PART XI, LINE 4B FUNDRAISING EVENT EXPENSES -3,070 SCHEDULE D, PAGE 4, PART XII, LINE 4B FUNDRAISING EVENT EXPENSES -3,070 SOIREE 20198 16091 4107 3607 500 3070 20198 16091 4107 3607 500 3070 7177 -3070 FORM 990, PAGE 6, PART VI, LINE 11B THE ENTIRE BOARD MEETS WITH THE AUDITORS TO REVIEW THE FORM 990 BEFORE APPROVING IT TO BE FILED FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS ARE REQUIRED TO SIGN ANNUAL CONFLICT OF INTEREST STATEMENTS. FORM 990, PAGE 6, PART VI, 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, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER FEES 51,106 2,038 0 FORM 990, PART XI, LINE 9 FUNDRAISING EVENT EXPENSES 3,070 FUNDRAISING EVENT EXPENSES -3,070