PERCIVAL LOWELL TRUST UW (EIN 042007327) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1916

Legal Domicile

Principal Officer

W LOWELL PUTNAM

Phone

9287743358

Tax Period

2024-01-01 to 2024-12-31

PERCIVAL LOWELL TRUST UW, founded in 1916, is a community nonprofit in the Environment sector that reported $2.8M in total revenue in fiscal year 2024. Revenue surged 262% from the prior year, signaling strong growth momentum. The organization ran a surplus of $2.0M, a strong 71% operating margin.

Mission

A TRUST ESTABLISHED FOR THE BENEFIT OF LOWELL OBSERVATORY.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $2,771,923

Other Revenue $1,141

TOTAL REVENUE $2,773,064

Expense Breakdown

Grants Paid $282,184

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $514,228

Other Expenses $530,230

TOTAL EXPENSES $812,414

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,773,064	$766,352	+2.6%
Expenses	$812,414	$449,999	+0.8%
Net Income	$1,960,650	$316,353	+5.2%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$217,405

Total Directors

$18,684

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PUTNAM W LOWELL	TRUSTEE	2.00	Officer Director	$0	$18,678	$18,684
LABRUZZO ANNE	CHIEF FINANCIAL OFFICER	2.00	Officer	$0	$22,166	$198,721

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$2,773,064	$812,414	$41,767,382	$1,960,650
2023	$766,352	$449,999	$37,590,223	$316,353
2022	$963,326	$93,730	$32,234,175	$869,596
2021	$5,617,015	$72,074	$33,671,520	$5,544,941
2020	$549,975	$74,348	$27,582,910	$475,627
2019	$2,439,361	$80,102	$25,084,617	$2,359,259
2018	$2,586,158	$5,507,784	$21,493,670	$-2,921,626

PERCIVAL LOWELL TRUST UW