Lowell Sun Charities Inc

Nonprofit profile at a glance

EIN
046004936
IRS 990 coverage
2013–2025
Forms available
Form 990 2025, Form 990-EZ 2009
Location
Lowell, MA, USA
Phone
9789704786
Rating
50
Verdict
MIXED
Rating confidence
Moderate
Sector
Federated Giving Programs

Reported finances

Revenue
$239,639
Expenses
$238,723
Assets
$284,299
Liabilities
$6,700

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

Leadership & pay

6 people listed

Executive titles in this filing

  • KEVIN COUGHLIN (PRESIDENT)

Highest reported compensation

  • KEVIN COUGHLIN (PRESIDENT): $36,000 total reported compensation

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

Overview

Mission

Raise funds for charitable causes as well as needy families in the greater lowell area.

What it reported doing in 2025

To raise funds for charitable causes and organizations in the greater lowell and merrimack valley areas.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 88% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up. 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: 38
  • Transparency & Controls: 77
  • Accountability: 44
  • Sustainability: 37
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 40.1%; rating input score 40
  • Program expense ratio: 39.7%; rating input score 40
  • Fundraising efficiency: $5.72 raised per $1 spent on fundraising; rating input score 24; 24th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 70.8%; rating input score 71; 49th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 21st percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.4%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 1.19; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 15.1%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: -5.5% per year; rating input score 0; 15th percentile among comparable filings
  • Revenue growth: -1.6% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: 7.9% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 40.1% of revenue deployed · 39.7% of spending went to programs
  • Governance: 4 of 6 board members independent · 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $95K in reported program spending
  • Leadership: top reported pay $36K · 6 people listed
  • Consistency: 22 of 24 current checks pass · 2 findings to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 13 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 40/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 40/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 24/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.