2026-03-05T21:13:28-06:00 2025-06-30 113266576 GRASSI & CO CPA'S PC 6 OMNI WAY SUITE 201 CHELMSFORD MA 01824 990 2024-07-01 223070912 LOWELL PARKS & CONSERVATION TRUST LOWE 9789340030 PO BOX 7162 LOWELL MA 01852 JANE CALVIN EXECUTIVE DIRECTOR 9789340030 2026-02-25 1 1 BRENDAN E TOOLIN P01323447 9784522500 2026-02-23 2024 2025-03-06 01:10:19Z JANE CALVIN PO BOX 7162 LOWELL MA 01852 1444566 0 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. 10 10 11 370 0 0 1117915 1416627 0 0 38154 21222 -1892 -1641 1154177 1436208 0 0 0 0 289537 395467 0 0 2790 1529649 675695 1819186 1071162 -665009 365046 2751824 3237494 26437 116818 2725387 3120676 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. 0 0 966117 THE TRUST ASSISTS IN THE PRESERVATION OF THE HISTORIC & NATURAL BEAUTIES IN THE CITY OF LOWELL THROUGH EDUCATION OF THE PUBLIC AND OUTDOOR ACTIVITIES. 966117 1 1 0 0 0 0 1 1 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 1 11 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA CT 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 PRESIDENT 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 JONATHAN REGOSIN BOARD MEMBER 1.00 X 0 0 0 DR MARK ROMANOWSKY 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 DIRECTOR 40.00 X 113380 0 3108 113380 0 3108 1 0 0 0 MASSACHUSETTS AUDOBON SOCIETY INC 208 SOUTH GREAT ROAD LINCOLN MA 01773 EDUCATION 392531 1 17508 853800 545319 1416627 21222 21222 6717 17508 8358 -1641 -1641 1436208 0 0 19581 X 114757 102999 8968 2790 229893 218398 11495 17204 13935 3269 33613 28057 5556 13200 13200 504143 498086 6057 683 101 582 26923 17518 9405 21213 11707 9506 15116 12394 2722 5790 2821 2969 3442 500 2942 12948 12948 14193 10480 3713 PROJECT SUPPLIES AND EQ 20263 18000 2263 PROPERTY MAINTENANCE 18173 18173 MISC EXPENSES 13679 13679 DUES & PUBLICATIONS 4308 4308 1621 1621 1071162 966117 102255 2790 560256 1084530 563366 448400 346562 201006 91119 234556 6916 7259 1105532 251659 865406 853873 318199 407870 2751824 3237494 21796 53812 4641 63006 26437 116818 X 1688534 1743109 1036853 1377567 2725387 3120676 2751824 3237494 365046 30243 0 X 0 1 X 1 0 X 444153 532996 1716607 1117915 1416627 5228298 444153 532996 1716607 1117915 1416627 5228298 1587820 3640478 577 294 14545 38154 21222 74792 5303090 0.68650 0.69590 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 2 24.70 1 1 80.00 1160 1 50000 X X 0 691853 691853 331577 223910 107667 32102 27749 4353 50000 50000 853873 BENEFICIAL INTEREST IN ASSETS - GLCF 345482 OPERATING LEASE ASSET 62388 407870 OPERATING LEASE LIABILITY 63006 63006 X 1468092 30243 30243 1437849 -1641 -1641 1436208 1072803 0 1072803 -1641 -1641 1071162 PART II, LINE 5: THE ORGANIZATION MONITORS EASEMENTS IN THE NORMAL COURSE OF ITS OPERATIONS. 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. 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 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. PART X, LINE 2: 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. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES -1,641. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES -1,641. SOIREE 24225 17508 6717 4219 500 3639 24225 17508 6717 4219 500 3639 8358 -1641 FORM 990, PART VI, SECTION B, LINE 11B 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 498,086. MANAGEMENT AND GENERAL EXPENSES 5,032. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 503,118. PAYROLL FEE - INTERPAY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,025. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,025.