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      <PublicSupportCY170Pct>0.50000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.51530</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>DUE TO AFFILIATE</Desc>
        <Amt>5190</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>5190</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF TOURNAMENT</Event1Nm>
        <GrossReceiptsEvent1Amt>16335</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>16335</GrossRevenueEvent1Amt>
        <NonCashPrizesEvent1Amt>6675</NonCashPrizesEvent1Amt>
        <FoodAndBeverageEvent1Amt>2250</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>3740</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>16335</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>16335</GrossRevenueTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>6675</NonCashPrizesTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>2250</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>3740</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>12665</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>3670</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>SCHOLARSHIPS</GrantTypeTxt>
        <RecipientCnt>12</RecipientCnt>
        <CashGrantAmt>5750</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>GRANTS CONSIST OF SCHOLARSHIPS TO STUDENTS IN THE GREATER LOWELL AREA WHO HAVE BEEN ACCEPTED TO OR PLAN TO ATTEND A TWO OR FOUR YEAR COLLEGE. COLLEGE ACCEPTANCE LETTERS AND TRANSCRIPTS ARE REQUIRED UPON APPLICATION FOR SCHOLARSHIPS. APPLICATIONS ARE REVIEWED ANNUALLY. GRANTS FOR INDIGENT AND NEEDY INDIVIDUALS IN THE GREATER LOWELL AREA ARE BASED UPON APPLICATIONS AND REQUESTS DEMONSTRATING NEED SUBMITTED BY SUCH INDIVIDUALS. THE BOARD CONSIDERS AND APPROVES SUCH REQUESTS AFTER REVIEWING, MEETING, AND VOTING THEM.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A DRAFT OF FORM 990 IS PROVIDED TO ALL BOARD MEMBERS FOR DISCUSSION AND APPROVAL BEFORE IT IS FILED WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S POLICIES STIPULATE THAT ALL ACTIVITIES UNDERTAKEN WITH RELATED PARTIES MUST BE CONDUCTED AT ARM'S LENGTH. FURTHERMORE, PARTIES IN A RELATED TRANSACTION ARE PRECLUDED FROM VOTING OR OTHERWISE PARTICIPATING IN THE ACCEPTANCE OF ANY SUCH MATTERS. ACTIVITIES ARE ACTIVELY SCREENED FOR POSSIBLE CONFLICTS OF INTEREST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS TAX RETURNS AND TAX EXEMPT APPLICATION DOCUMENTS AVAILABLE UPON REQUEST. THE FORM 990 IS AVAILABLE UPON REQUEST, AND IS ALSO POSTED ON THE MA ATTORNEY GENERAL'S WEBSITE FOR PUBLIC REVIEW.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. FINANCIAL STATEMENTS ARE NOT REQUIRED AND HAVE NOT BEEN PREPARED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>LOWELL POLICE ASSOCIATION INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO BOX 3</AddressLine1Txt>
          <CityNm>LOWELL</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>01853</ZIPCd>
        </USAddress>
        <EIN>263724057</EIN>
        <PrimaryActivitiesTxt>LABOR REP. FOR COLLECT BARGAIN. AGREE. SOURCE OF FUND. FOR CHARITABLE PURP</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(5)</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>