The Brush Art Gallery and Studios

Nonprofit profile at a glance

EIN
222475069
IRS 990-EZ coverage
2010–2025
Official website data refreshed
Sep 2026
Forms available
Form 990-EZ 2025
Location
Lowell, MA, US
Phone
(978) 459-7819
Rating
52
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$104,531
Expenses
$119,042
Assets
$63,024
Liabilities
$9,915

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • James Dyment (Executive Director)
  • Joanne Bergamini (President)
  • Michael Lally (Vice President)

People named in this filing

  • James Dyment (Executive Director)
  • Joanne Bergamini (President)
  • Michael Lally (Vice President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To nurture the working artist; to keep the visual arts alive and healthy in Lowell National Historical Park and Preservation District; to use art to focus attention on important social and environmental issues; to demonstrate through exhibitions and cultural programming the diverse and rich heritage that exists in Lowell; and to make Lowell a destination for viewing some of the finest art being produced in New England and beyond.

What it reported doing in 2025

The Gallery affords the opportunity for local and regional artists and artisans to exhibit their works.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 96% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 28
  • Transparency & Controls: 82
  • Sustainability: 19
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 28.8%; rating input score 29
  • Program expense ratio: 24.8%; rating input score 25

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -13.9%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0.53; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 50.8%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 5.2% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 1% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: -1% per year; rating input score 0; 23rd percentile among comparable filings

Details

  • What they do: 2 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 28.8% of revenue deployed · 24.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $30K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 29/100.
  • High — Financial Efficiency: Program expense ratio scored 25/100.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.