Lowell Youth Leadership Program

Nonprofit profile at a glance

EIN
873289772
IRS 990 coverage
2023–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025, Form 990-EZ 2022
Location
Lowell, MA, US
Phone
(978) 551-2605
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development Programs

Official website

Reported finances

Revenue
$278,596
Expenses
$164,594
Assets
$539,992
Liabilities
$5,000

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

Leadership & pay

12 people listed

Executive titles in this filing

  • LARRY D WILSON (PRESIDENT)
  • ANDRES LOPEZ (VICE PRESIDENT)

Highest reported compensation

  • ANDRES LOPEZ (VICE PRESIDENT): $6,298 total reported compensation
  • ROEUN CHAN (DIRECTOR): $4,958 total reported compensation

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

Overview

Mission

To provide access and opportunity to under-served Lowell youth.

What it reported doing in 2025

Lowell youth leadership program's sole service is to provide a free summer camp and conduct various outreach programs for under-served lowell kids ages 10 to 16. In 2022 the summer program ran for 2 and a half weeks and served 120 kids. In 2023 the program ran for 4 weeks and served 150 kids. In 2024 and 2025 the program ran for 4 weeks and served 180 kids.

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 100% 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

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 86
  • Accountability: 69
  • Sustainability: 70
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.8%; rating input score 55
  • Program expense ratio: 88.2%; rating input score 88
  • Fundraising efficiency: $12.71 raised per $1 spent on fundraising; rating input score 43; 43rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 40.9%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 3.28; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 6.8%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 20.1% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 21.7% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: 37.9% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • What they do: 4 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 54.8% of revenue deployed · 88.2% of spending went to programs
  • Governance: 12 of 12 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $145K in reported program spending
  • Leadership: top reported pay $6K · 12 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 43/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.