Percival Lowell Trust Uw

Nonprofit profile at a glance

EIN
042007327
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Flagstaff, AZ, USA
Phone
9287743358
Rating
51
Verdict
MIXED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$3,644,267
Expenses
$759,148
Assets
$42,971,074
Liabilities
$8,276,619

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

Leadership & pay

2 people listed

Highest reported compensation

  • ANNE LABRUZZO (CHIEF FINANCIAL OFFICER): $205,272 total reported compensation
  • W LOWELL PUTNAM (TRUSTEE): $21,069 total reported compensation

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

Overview

Mission

A trust established for the benefit of lowell observatory.

What it reported doing in 2025

The trust was established for the benefit of lowell observatory to provide funding to conduct astronomical research and sponsor educational programs related to astronomy.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 72
  • Accountability: 21
  • Sustainability: 85
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.8%; rating input score 58
  • Program expense ratio: 39.3%; rating input score 39
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 75th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 4th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 79.2%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 56.6; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 5.8%; rating input score 51; 51st percentile among comparable filings

Growth

  • Program expense growth: -11.9% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: 7% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 1.3% per year; rating input score 100; 15th percentile among comparable filings

Details

  • Where the money goes: 57.8% of revenue deployed · 39.3% of spending went to programs
  • Governance: 0 of 1 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $298K in reported program spending
  • Leadership: top reported pay $205K · 2 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 17 of 17 current checks pass
  • Schedules: 6 filed schedules · includes grants and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 3 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.

Key Signals

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

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 39/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.
  • Review — Sustainability: Officer compensation ratio scored 51/100.