2024-08-16T17:33:57-05:00 2023-12-31 860683059 BEACHFLEISCHMAN PLLC 1985 E RIVER ROAD SUITE 201 TUCSON AZ 85718 990 2023-01-01 860098918 LOWELL OBSERVATORY LOWE 9287743358 1400 W MARS HILL ROAD FLAGSTAFF AZ 860014470 ANNE LABRUZZO CFO 9287743358 2024-08-16 1 1 MONICA A VERA CPA P01456278 5203214600 2024-08-16 2023 2024-08-08 14:25:15Z JEFF HALL 1400 W MARS HILL ROAD FLAGSTAFF AZ 860014470 29125514 0 X WWW.LOWELL.EDU X 1946 AZ LOWELL'S MISSION IS TO PURSUE THE STUDY OF ASTRONOMY AND SHARE THE RESULTS WITH THE PUBLIC. 1 0 195 65 0 0 12847808 18265662 5903798 4915593 395184 -3613217 888375 595952 20035165 20163990 539475 434519 0 0 11175623 10838183 0 0 1685894 7473031 7372459 19188129 18645161 847036 1518829 78976661 85437670 23388279 29024549 55588382 56413121 X LOWELL'S MISSION IS TO PURSUE THE STUDY OF ASTRONOMY, CONDUCT RESEARCH, AND BRING ASTRONOMICAL EDUCATION TO THE PUBLIC. 0 0 10768901 434519 2889706 CONTINUING A 130-YEAR-LONG LEGACY OF ASTRONOMICAL DISCOVERY, LOWELL OBSERVATORY ASTRONOMERS, PLANETARY SCIENTISTS, AND OTHER RESEARCHERS CONDUCTED FOREFRONT RESEARCH IN MANY AREAS OF ASTRONOMY FROM THE SUN AND OUR SOLAR SYSTEM TO EXOPLANETS, STARS, GALAXIES, AND COSMOLOGY. IN 2023, LOWELL SCIENTISTS PUBLISHED 121 PEER-REVIEWED PAPERS IN LEADING SCIENTIFIC JOURNALS, ALONG WITH ANOTHER 70 PAPERS IN OTHER VENUES. LOWELL SCIENTISTS ALSO GAVE NUMEROUS PRESENTATIONS AT SCIENTIFIC CONFERENCES AND PUBLIC OUTREACH EVENTS, AND PARTICIPATED IN MAJOR SCIENTIFIC MISSIONS USING WORLD-LEADING TELESCOPES ACROSS THE GLOBE AND IN SPACE. LOWELL SCIENTIFIC STAFF CONTINUE TO BE VERY SUCCESSFUL AT OBTAINING GRANTS IN SUPPORT OF THEIR RESEARCH FROM NASA, THE NATIONAL SCIENCE FOUNDATION, AND OTHER AGENCIES. THE 4.3-METER LOWELL DISCOVERY TELESCOPE (LDT) DELIVERED APPROXIMATELY 280 SCIENCE NIGHTS USED BY ASTRONOMERS ON THE STAFF AT LOWELL, AND OUR PARTNER INSTITUTIONS: BOSTON UNIVERSITY, NORTHERN ARIZONA UNIVERSITY, THE UNIVERSITY OF MARYLAND, THE UNIVERSITY OF TOLEDO, AND YALE UNIVERSITY. IN TOTAL, THE LDT FEATURED PROMINENTLY IN MORE THAN 50 SCIENTIFIC OR TECHNICAL PUBLICATIONS. THE LDT'S GROWING SUITE OF STATE-OF-THE-ART INSTRUMENTS, SUCH AS THE HIGH-PRECISION SPECTROGRAPH EXPRES, ENABLE CUTTING EDGE RESEARCH ACROSS MULTIPLE FIELDS, INCLUDING THE SEARCH FOR EXOPLANETS. LOWELL OBSERVATORY ALSO CONTINUED TO OPERATE OTHER SMALLER RESEARCH TELESCOPES AT ITS ANDERSON MESA AND MARS HILL SITES; AT THE MESA THEY INSTALLED AND ARE COMMISSIONING A MODERN 1-METER TELESCOPE. ACCESS TO LOCAL TELESCOPES EQUIPPED WITH WORLD-CLASS INSTRUMENTS HAS ENABLED SCIENCE THAT COULD NOT BE DONE ELSEWHERE. PLANNING IS UNDERWAY ON A LONG TERM SCIENCE AND TECHNOLOGY VISION, INCLUDING A NEW TECHNICAL SERVICES BUILDING THAT WILL GREATLY INCREASE THE INSTRUMENTATION AND ENGINEERING CAPABILITIES OF ITS TECHNICAL STAFF. LOWELL OBSERVATORY ALSO ENGAGED IN A STRONG PROGRAM OF RESEARCH AND DEVELOPMENT AIMED AT NEW TECHNOLOGIES TO BENEFIT ITS OBSERVING FACILITIES AND THE LARGER ASTRONOMICAL COMMUNITY. 3934867 2621839 LOWELL OBSERVATORY'S PUBLIC PROGRAMS OPERATED THROUGHOUT 2023 IN MUCH THE WAY THEY DID PRIOR TO THE PANDEMIC. GENERAL ADMISSION OFFERINGS FOR OVER 80,000 VISITORS INCLUDED REGULARLY SCHEDULED DAYTIME GUIDED TOURS OF THE MARS HILL CAMPUS, AND NIGHTTIME DARK SKY TOURS. STAFF HOSTED OPEN HOUSES OF THE HISTORIC CLARK AND PLUTO TELESCOPES, AND PROVIDED REGULARLY SCHEDULED TALKS, DESCRIBING THE HISTORY AND IMPORTANCE OF THE DISCOVERY OF PLUTO, CURRENT ASTRONOMICAL RESEARCH, THE LIFE CYCLE OF STARS AND OUTDOOR CONSTELLATION TALKS. SPECIAL TOURS AND PROGRAMS PROVIDED SMALL GROUP ACCESS TO THE 24INCH DYER TELESCOPE AND INSTRUCTION IN ASTROPHOTOGRAPHY. PROGRAMS FOCUSED ON CHILDREN ALSO GREW IN 2023. OVER 5,500 SCHOOL CHILDREN VISITED LOWELL AS PART OF SCHOOL FIELD TRIPS. THE LOWELL OBSERVATORY CAMPS FOR KIDS PROGRAMS CONTINUED A DECADE-LONG GROWTH TREND IN THE SUMMER AND SERVED MORE THAN 250 CHILDREN, WITH A WAITING LIST OF OVER 200. THE NATIVE AMERICAN ASTRONOMY OUTREACH PROGRAM TEAM CONDUCTED CLASSROOM VISITS THROUGHOUT THE SCHOOL YEAR AND HOSTED SUMMER AND WINTER CAMPS FOR STUDENTS. LOWELL EDUCATORS CONTINUED TO SUPPORT STEM OUTREACH ACTIVITIES THROUGH THE FLAGSTAFF FAMILY FOOD CENTER (FFFC). THE OBSERVATORY ALSO PARTICIPATED IN LOCAL OUTREACH EVENTS, INCLUDING THE FLAGSTAFF STAR PARTY AND SCIENCE IN THE PARK.WORKING IN COLLABORATION WITH THE MARKETING AND COMMUNICATIONS DEPARTMENT, THE OUTREACH TEAM CONTINUED TO PROVIDE ON-LINE EDUCATIONAL PROGRAMMING. REGULAR OFFERINGS INCLUDED "STAR STUFF" PODCASTS, "INTERACTIVE STARGAZING", AND "MARS HILL ALMANAC." SPECIAL PROGRAMMING IN 2023 INCLUDED THE ANNUAL I HEART PLUTO FESTIVAL (IN HYBRID FORM), THE OCTOBER ANNULAR SOLAR ECLIPSE AND LIVESTREAMS HIGHLIGHTING LUNAR ECLIPSES, METEOR SHOWERS, AND NATIONAL ASTRONOMY DAY. PRIVATE EVENTS AND FACILITY RENTALS WERE HOSTED AT LOWELL, AND THE EVENTS TEAM PULLED OFF SEVERAL SUCCESSFUL EVENTS BOTH ON AND OFF-CAMPUS. AFTER THREE YEARS OF CONSTRUCTION AND RAISING $53.6 MILLION DOLLARS FOR THE NEW BUILDING, LOWELL OBSERVATORY EXPECTS TO CELEBRATE THE GRAND OPENING OF THE MARLEY FOUNDATION ASTRONOMY DISCOVERY CENTER (ADC) IN NOVEMBER 2024. THE ADC WILL BE A PLACE TO SPARK CURIOSITY AND DISCOVERY FOR VISITORS FROM AROUND THE GLOBE. THE THREE-STORY, 40,200-SQUARE-FOOT ADC WILL FEATURE A STATE-OF-THE-ART THEATER, EXHIBIT GALLERIES, AND A ROOFTOP AMPHITHEATER FOR EXPLORING FLAGSTAFF'S FAMOUSLY DARK SKIES. THE ENTIRETY OF THE COST OF THE FACILITY WAS FUNDED BY PHILANTHROPIC DONATIONS AND STATE-FUNDED GRANTS A TESTAMENT TO THE INCREDIBLE SUPPORT FROM OUR COMMUNITIES AND A SHOW OF HOW MUCH SUCH A SCIENCE CENTER IS NEEDED IN NORTHERN ARIZONA. IN PREPARATION FOR THE ADC, TEAMS ACROSS THE OBSERVATORY HAVE COME TOGETHER TO PLAN EVERYTHING FROM PROGRAMMING, EXHIBIT DESIGN, INTERPRETIVE SIGNAGE NEEDS, BRANDING, AND GUEST TRAFFIC FLOW. 14703768 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 56 0 1 195 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X ANNE LABRUZZO 9282333239 1400 W MARS HILL ROAD FLAGSTAFF AZ 860014470 PUTNAM W LOWELL TRUSTEE 30.00 4.00 X X 6 0 25357 HALL JEFFREY EXECUTIVE DIRECTOR 40.00 X 200833 0 37311 LABRUZZO ANNE CHIEF FINANCIAL OFFICER 36.00 4.00 X 162474 0 30844 KELLER CHRISTOPH DIRECTOR OF SCIENCE 40.00 X 169086 0 41501 ACTOR ANN CHIEF PHILANTHROPY OFFICER 38.00 2.00 X 172107 0 21549 LEVINE STEPHEN DIRECTOR OF EDUCATION 40.00 X 169245 0 22216 BOSH AMANDA CHIEF OPERATIONS OFFICER 40.00 X 161680 0 30244 KUEHN KYLER DIRECTOR OF TECHNOLOGY 40.00 X 151194 0 32924 MASSEY PHILIP ASTRONOMER 40.00 X 178598 0 17207 HUNTER DEIDRE ASTRONOMER 40.00 X 173571 0 24081 WEST MICHAEL ASTRONOMER 40.00 X 174067 0 11907 SAWYER DAVID TECHNICAL PROJECT MANAGER 40.00 X 148887 0 20874 PRATO LISA ASTRONOMER 40.00 X 150738 0 21023 2012486 0 337038 31 0 1 0 BUILDING & ENGINEERING CONTRACTORS SOUTH PO BOX 30458 FLAGSTAFF AZ 86003 CONSTRUCTION 10863824 CROWELL & MORING LLP 1001 PENNSYLVANIA AVENUE NW WASHINGTON DC 20004 ATTORNEY 314776 NORTHERN ARIZONA UNIVERSITY PO BOX 4080 FLAGSTAFF AZ 860114070 CONSULTING 240488 KEI SPACE DESIGN LTD 1141 MONTROYAL BLVD VANCOUVER CA CONSULTING 188044 BBI ENGINEERING INC 241 QUINT ST SAN FRANCISCO CA 941241418 CONSULTING 174206 7 366285 538835 7896856 9463686 690503 18265662 EDUCATIONAL PROGRAMS 611600 2143409 2143409 TELESCOPE ACCESS FEES 541700 2057312 2057312 RESEARCH - GOVERNMENT CONTRACTS 541700 714872 714872 4915593 176873 176873 4782622 30266 4144014 4458964 638608 -4428698 -3790090 -3790090 787583 358546 429037 429037 MISCELLANEOUS INCOME 900099 166915 166915 166915 20163990 5511545 0 -3613217 434519 434519 1352130 593981 528256 229893 7690538 6410895 441737 837906 342942 290547 17533 34862 806723 667376 46619 92728 645850 507019 66313 72518 559201 452366 106835 80450 80450 7039 7039 559931 366233 182117 11581 315247 233920 38563 42764 782807 414324 329299 39184 286544 162080 32703 91761 764647 687236 58867 18544 278653 203789 33131 41733 98008 20474 30449 47085 39394 39394 2107833 2047299 44092 16442 813695 805355 5166 3174 REPAIRS AND MAINTENANCE 261841 248972 9537 3332 TRAINING AND DEVELOPMEN 149374 40320 105619 3435 EE RECRUITMENT AND RELO 128164 21802 26570 79792 DUES AND SUBSCRIPTIONS 93017 62856 25056 5105 46614 32405 154 14055 18645161 14703768 2255499 1685894 631675 557767 4653683 294575 13547874 16184399 212201 95506 104363 105908 2216971 320331 96993618 29737169 56886106 67256449 199310 0 524478 622735 78976661 85437670 807191 1517114 7033706 6316461 2000000 1953513 13547382 19237461 23388279 29024549 X 34560307 38488526 21028075 17924595 55588382 56413121 78976661 85437670 1518829 -694090 0 X 0 1 X 1 1 1 X 22432053 12195142 16708119 12847808 18265662 82448784 122000 123000 124000 125000 126000 620000 22554053 12318142 16832119 12972808 18391662 83068784 27776164 55292620 9825 12208 14004 43412 176873 256322 83325106 27346127 0.66360 0.71100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 518303 X 0 40059052 3708769 4154482 496851 327554 47097896 44179628 1024292 -4704207 294403 146259 40059052 36315509 4366064 3881793 259809 123929 44179628 30997339 2278596 3333162 175186 118402 36315509 26558269 709421 4013194 163237 120308 30997339 0.04463 0.24702 0.70835 0 1 1 445917 445917 23619209 8223122 15396087 3743059 3086435 656624 38046473 17986008 20060465 31138960 441604 30697356 67256449 DUE TO PERCIVAL LOWELL TRUST UW 18187399 DUE TO/FROM OTHER FUNDS 1050062 19237461 X PART V, LINE 4: THE ENDOWMENT FUNDS ARE USED FOR SUPPORT OF LOWELL OBSERVATORY AND FOR REINVESTMENT. PART X, LINE 2: THE FOLLOWING DISCLOSURE IS RELATED TO THE COMBINED FINANCIAL STATEMENTS OF THE LOWELL OBSERVATORY, TRUST U/W OF PERCIVAL LOWELL, AND THE LOWELL OBSERVATORY FOUNDATION: THE OBSERVATORY, THE FOUNDATION, AND THE TRUST ARE EXEMPT FROM INCOME TAXES UNDER BOTH INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND ARIZONA INCOME TAX LAWS. THE OBSERVATORY IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION UNDER IRC SECTION 509(A)(1). THE FOUNDATION AND THE TRUST ARE EACH CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION UNDER IRC SECTION 509(A)(3) AS A SUPPORTING ORGANIZATION OF THE OBSERVATORY. INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE, HOWEVER, MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS TAXABLE INCOME. FROM TIME TO TIME, THE ORGANIZATION MAY BE SUBJECT TO PENALTIES AND INTEREST ASSESSED BY VARIOUS TAXING AUTHORITIES, WHICH ARE CLASSIFIED AS GENERAL AND ADMINISTRATIVE EXPENSES IF THEY OCCUR. 1 NORTHERN ARIZONA UNIVERSITY PO BOX 4070 FLAGSTAFF AZ 86011 742579628 STATE OF ARIZONA 222547 0 NASA GRANT - SUBAWARD COLLABORATION RESEARCH PLANETARY SCIENCE INSTITUTE 1700 E FORT LOWELL SUITE 106 TUCSON AZ 85719 330175263 501(C)(3) 65574 0 NASA GRANT - SUBAWARD COLLABORATION RESEARCH UNIVERSITY OF PITTSBURGH 123 UNIVERSITY PLACE B21 PITTSBURGH PA 15213 250965591 501(C)(3) 11776 0 NASA GRANT - SUBAWARD COLLABORATION RESEARCH ARIZONA STATE UNIVERSITY PO BOX 876011 TEMPE AZ 85287 860196696 STATE OF ARIZONA 68822 0 NSF GRANT - SUBAWARD COLLABORATION RESEARCH UNIVERSITY OF CENTRAL FLORIDA 12201 RESEARCH PARKWAY SUITE 501 ORLANDO FL 32826 592924021 STATE OF FLORIDA 36239 0 NASA GRANT - SUBAWARD COLLABORATION RESEARCH UNIVERSITY OF MARYLAND - COLLEGE PARK 3112 LEE BUILDING 7809 REGENTS DRIVE COLLEGE PARK MD 20742 526002033 STATE OF MARYLAND 28906 0 NASA GRANT - SUBAWARD COLLABORATION RESEARCH 6 0 PART I, LINE 2: ALL GRANT RECIPIENTS ARE MAJOR UNIVERSITIES, WITH SOPHISTICATED SYSTEMS FOR ADMINISTERING GRANTS. OBSERVATORY GRANTS TO THE UNIVERSITIES ARE PAID ON A COST REIMBURSEMENT BASIS. THE OBSERVATORY PRINCIPAL INVESTIGATOR UNDER EACH AWARD CLOSELY COORDINATES RESEARCH EFFORTS WITH THE UNIVERSITY RECEIVING THE SUB AWARD AND REVIEWS EACH INVOICE SUBMITTED BY THE UNIVERSITY PRIOR TO PAYMENT. X X X 0 0 0 0 0 0 0 0 0 HALL JEFFREY EXECUTIVE DIRECTOR 200833 0 0 0 0 0 10600 0 26711 0 238144 0 0 0 KELLER CHRISTOPH DIRECTOR OF SCIENCE 169086 0 0 0 0 0 9100 0 32401 0 210587 0 0 0 HUNTER DEIDRE ASTRONOMER 173571 0 0 0 0 0 8684 0 15397 0 197652 0 0 0 MASSEY PHILIP ASTRONOMER 178598 0 0 0 0 0 8788 0 8419 0 195805 0 0 0 ACTOR ANN CHIEF PHILANTHROPY OFFICER 172107 0 0 0 0 0 8685 0 12864 0 193656 0 0 0 LABRUZZO ANNE CHIEF FINANCIAL OFFICER 162474 0 0 0 0 0 8528 0 22316 0 193318 0 0 0 BOSH AMANDA CHIEF OPERATIONS OFFICER 161680 0 0 0 0 0 8443 0 21801 0 191924 0 0 0 LEVINE STEPHEN DIRECTOR OF EDUCATION 169245 0 0 0 0 0 8622 0 13594 0 191461 0 0 0 WEST MICHAEL ASTRONOMER 174067 0 0 0 0 0 8684 0 3223 0 185974 0 0 0 KUEHN KYLER DIRECTOR OF TECHNOLOGY 151194 0 0 0 0 0 7905 0 25019 0 184118 0 0 0 PRATO LISA ASTRONOMER 150738 0 0 0 0 0 7665 0 13358 0 171761 0 0 0 SAWYER DAVID TECHNICAL PROJECT MANAGER 148887 0 0 0 0 0 7046 0 13828 0 169761 0 0 0 X 14 690503 TRANSACTION VALUE 0 1 1 PART I, COLUMN (B): THE AMOUNT IN COLUMN B REPRESENTS THE NUMBER OF INSTANCES THAT A DONATION OCCURRED. PART I, LINE 32B: PUBLICLY TRADED SECURITIES ARE DEPOSITED INTO AN INVESTMENT ACCOUNT OWNED BY THE OBSERVATORY. THE SECURITIES ARE SOLD BY A BROKER SHORTLY AFTER. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 DRAFT WILL BE FIRST REVIEWED BY THE CHIEF FINANCIAL OFFICER (CFO) FOR ACCURACY. ONCE IT HAS BEEN DEEMED ACCURATE BY THE CFO, IT WILL BE FORWARDED TO THE SOLE TRUSTEE, EXECUTIVE DIRECTOR AND AUDIT COMMITTEE FOR THEIR REVIEW AND COMMENTS. AFTER ANY QUESTIONS AND COMMENTS HAVE BEEN ADDRESSED, THE 990 WILL BE APPROVED AND A FINAL COPY WILL BE SIGNED AND FILED BY THE CFO. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION CONDUCTS WEEKLY REVIEWS OF PAYABLES INCLUDING POTENTIAL CONFLICTS OF INTEREST AND FOLLOW-UP OCCURS TO ENFORCE COMPLIANCE WITH THE COMPANY POLICY. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION OF THE DIRECTOR FOR LOWELL OBSERVATORY IS DETERMINED BY THE SOLE TRUSTEE OF THE CORPORATION AFTER REVIEW OF INFORMATION PROVIDED BY THE HUMAN RESOURCE MANAGER AND MEMBERS OF THE ADVISORY BOARD AND LOWELL OBSERVATORY FOUNDATION WHO HAVE EXPERIENCE IN THE RESEARCH INDUSTRY OR COMPENSATION AT NON-PROFITS. THE HUMAN RESOURCE MANAGER REVIEWS THE TOTAL COMPENSATION OF THE DIRECTOR IN ACCORDANCE WITH REGULATIONS/GUIDELINES ESTABLISHED BY THE IRS AND INDUSTRY BEST PRACTICES. DATA REGARDING SALARIES OF OTHER DIRECTORS (CEOS) AT ORGANIZATIONS OF SIMILAR SIZE, INCLUDING BOTH NON-PROFIT AND FOR-PROFIT COMPANIES IS ALSO REVIEWED. THE SOLE TRUSTEE, WITH ADVICE FROM THE ADVISORY BOARD, ALSO ESTABLISHES GOALS AND OBJECTIVES FOR THE DIRECTOR AND EVALUATES THE PERFORMANCE OF THE DIRECTOR BASED ON THE PRIOR YEAR'S GOALS AND OBJECTIVES. FORM 990, PART VI, SECTION C, LINE 19 WHEN REQUESTED, DOCUMENTS REGARDING THE OBSERVATORY ARE PROVIDED BY THE BUSINESS OFFICE. THE 990 AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE LOWELL OBSERVATORY WEBSITE. THE 990 IS ALSO AVAILABLE ON GUIDESTAR AND CHARITY NAVIGATOR. PERCIVAL LOWELL TRUST UW 1400 W MARS HILL ROAD FLAGSTAFF AZ 86001 042007327 TRUST F/B/O LOWELL OBSERVATORY AZ 501(C)(3) LINE 12B, II LOWELL OBSERVATORY 1 LOWELL OBSERVATORY FOUNDATION 1400 W MARS HILL ROAD FLAGSTAFF AZ 86001 472052113 FOUNDATION F/B/O LOWELL OBSERVATORY AZ 501(C)(3) LINE 12B, II N/A 0 0 1 1 1 1 0 0 0 0 0 0 1 0 1 1 1 1 0 0 PERCIVAL LOWELL TRUST UW E 18187399 END OF YEAR BALANCE PERCIVAL LOWELL TRUST UW C 166638 CASH TRANSFERRED