Lowell Observatory

Nonprofit profile at a glance

EIN
860098918
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Flagstaff, AZ, USA
Phone
9287743358
Rating
74
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Astronomy

Official website

Reported finances

Revenue
$19,557,310
Expenses
$22,235,112
Assets
$97,935,622
Liabilities
$52,046,643

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

Leadership & pay

12 people listed

Executive titles in this filing

  • AMANDA BOSH (EXECUTIVE DIRECTOR/COO)

Highest reported compensation

  • AMANDA BOSH (EXECUTIVE DIRECTOR/COO): $241,104 total reported compensation
  • LESLIE CURRIE (CHIEF PHILANTHROPY OFFICER): $216,071 total reported compensation
  • STEPHEN LEVINE (DIRECTOR OF EDUCATION): $206,563 total reported compensation

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

Overview

Mission

The mission of lowell observatory is to pursue the study of astronomy, especially the study of our solar system and its evolution; to conduct pure research in astronomical phenomena; and to maintain quality public education and outreach programs to bring the results of astronomical research to the public.

What it reported doing in 2025

Continuing a more than 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 2025, lowell scientists published over 125 peer-reviewed scholarly articles in leading scientific journals, along with another 40+ articles 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 260 science nights used by astronomers on the staff at lowell, and our partner institutions: boston university, northern Arizona university, the university of Maryland, yale university, and others. In total, the ldt featured prominently in nearly 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 are operating a modern 1-meter telescope equipped with both imaging and spectroscopic capabilities. Access to local telescopes equipped with world-class instruments has enabled science that could not be done elsewhere. In 2025, lowell observatory continued to advance its science vision, a long-term plan to enhance its observational and technical excellence. This strategic initiative outlines major new goals, including significant upgrades to the ldt, the development of next-generation instrumentation, new pathways for public engagement with scientific discovery, and expanded opportunities for the next generation of astronomers and engineers. Implementation efforts continued in 2025, including supporting its cadre of early career scientists (especially the percival lowell postdoctoral fellows), bringing new ldt observing capabilities online, and advancing the design for several future scientific instruments.lowell observatory remains committed to pioneering research, technological innovation, and sharing discovery with the broader community.

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 99% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 88
  • Accountability: 37
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.4%; rating input score 97
  • Program expense ratio: 82.3%; rating input score 82
  • Fundraising efficiency: $7.63 raised per $1 spent on fundraising; rating input score 25; 25th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -13.7%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 4.4; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0.53; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 10%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 6% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 7% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: 5% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 97.4% of revenue deployed · 82.3% of spending went to programs
  • Governance: 0 of 1 board members independent · 8 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $18.3M in reported program spending
  • Leadership: top reported pay $241K · 12 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $2.7M reported
  • Consistency: 37 of 37 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 16 filed money-flow records
  • Related organizations: 6 filed related-organization links
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Accountability: Independent voting board scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 25/100.
  • High — Sustainability: Operating margin scored 5/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.