Lowell Sun Charities INC

Tax-deductible

Lowell, MA501(c)(3)Foundations & GrantmakersEIN 04-6004936Revenue $256K in FY2025

On file with the IRS491 Dutton St, 01854-4289 · Lowell, MATax-exempt since Feb 1949Publicly supported — 509(a)(2)

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

501(c)(3) charity; gifts are tax-deductible.
60¢ of each $1 spent went to programs.
$72K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average surplus $1K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
60%
of spending
Worth a look: 60% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$72K
to officers and key staff · 23% of spending
Top officer’s pay lower than 68% of similar orgs
Worth a look: pay to officers and key staff is 23% of spending; over 20%.
Pt VII · Sec A
Cash reserves
11 mo
of spending, in cash
Looks good: 10.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $8K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$6K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 6 voting members
Looks good: 4 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$256K
-23% vs prior year
Spent
$319K
To programs
60%
Net assets
$277K
By yearFY2021–FY2025
Revenue
$256K
FY2025▼ -23%
Tap a bar for its year
Revenue by fiscal year
FY2021$268K
FY2022$236K
FY2023$417K
FY2024$331K
FY2025$256K
Expenses
$319K
FY2025▼ -9%
Tap a bar for its year
Expenses by fiscal year
FY2021$281K
FY2022$254K
FY2023$298K
FY2024$349K
FY2025$319K
Net assets
$277K
FY2025▼ -19%
Tap a bar for its year
Net assets by fiscal year
FY2021$257K
FY2022$239K
FY2023$357K
FY2024$340K
FY2025$277K

From the FY2025 Form 990 (year ending June 2025) · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 1949.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

60 cents of each dollar spent went to programs.

Program services 60% · $191K Management & general 28% · $89K Fundraising 12% · $39K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $72K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$36,000Pt VII · Sec A
Director-Non Voting
$36,000Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director-Non Voting
$0Pt VII · Sec A

Kevin Coughlin’s $36K as President is at the 32nd percentile of top reported officer pay among 1264 $100K–1M philanthropy & grantmaking nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Kevin Coughlin$36,000$30,000$29,500$20,000—
Charles B Castleberry$36,000————
Terrence McCarthy Until 61521————$24,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Raises funds for local charities and families in need.

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Provided by the organization

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2 programs · $191K · in their own filed words · FY2024
01

To provide food and personal items to needy families in the greater lowell and merrimack valley areas.

$125Kprogram expense
02

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

$66Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$8K
Grants paid · 17 grants · $695K · 2020–2024
Unitemized GrantFY2024$117,691
The Lowell General HospitalMA · FY2024$18,000
Unitemized GrantFY2023$146,858
The Lowell General HospitalMA · FY2023$6,850
Unitemized GrantFY2022$81,160
The Lowell General HospitalMA · FY2022$9,500
Unitemized GrantFY2021$113,550
Unitemized GrantFY2020$133,482
The Lowell General HospitalMA · FY2020$10,000
Unitemized GrantFY2020$5,000

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$256K
Ln 12
Gifts and grantsLn 1h$251K
Investment incomeLn 3$5K
Money outPt IX
$319K
Ln 25
Programscol B$191K
Managementcol C$89K
Fundraisingcol D$39K
Owns and owesPt X
$277K
net assets · Ln 32
Cash and savingsLn 1–2$283K
Total assetsLn 16$283K
LiabilitiesLn 26$6K
PeoplePt VI, VII
6
listed · VII A
PaidVII A2
Voting boardVI 1a6
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$251K
Fundraising eventsLn 1c$72K
Investment incomeLn 3$5K
Total revenueLn 12$256K
Assets in detailPt X, end of year
CashLn 1$250
SavingsLn 2$283K
Cash and savings togetherLn 1–2$283K
Total assetsLn 16$283K
LiabilitiesLn 26$6K
Net assetsLn 32$277K
OperationsPt I, VI
EmployeesI 54
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$346K$283K
Total assetsLn 16$346K$283K
LiabilitiesLn 26$6K$6K
Net assetsLn 32$340K$277K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$62K$62K
Grants to domestic individualsLn 2$118K$118K
Pay of current officers, directors and key staffLn 5$36K$36K
Other salaries and wagesLn 7$57K$21K$36K
Payroll taxesLn 10$8K$5K$3K
Accounting feesLn 11c$6K$6K
Other fees for servicesLn 11g$8K$8K
Advertising and promotionLn 12$11K$11K
Office expensesLn 13$5K$5K
Conferences, conventions and meetingsLn 19$4K$4K
Other expenses (24a–d)Ln 24$5K$671$4K
Total functional expensesLn 25$319K$191K$89K$39K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $256K$319K−$63K$277K 990 PDF
FY2024 $331K$349K−$18K$340K 990 PDF
FY2023 $417K$298K$119K$357K 990 PDF
FY2022 $236K$254K−$18K$239K 990 PDF
FY2021 $268K$281K−$13K$257K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $255,574 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $323,983$250,976
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $31$4,598
I-11 Other revenuePrior year $7,023$0
I-12 Total revenuePrior year $331,037$255,574
I-13 Grants and similar amounts paidPrior year $209,368$179,524
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $99,779$100,855
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $39,395$38,365
I-18 Total expensesPrior year $348,542$318,744
I-19 Revenue less expensesPrior year −$17,505−$63,170
Part VI · Governance 4 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members4
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $255,574 across 6 lines filed
VIII-1c Fundraising events$71,654
VIII-1f All other contributions, gifts and grants$179,322
VIII-1h Total contributions, gifts and grants$250,976
VIII-3 Investment incomeRelated to mission $4,598$4,598
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $4,598 · Unrelated business $0 · Excluded from tax $0$255,574
Part IX · Statement of functional expenses $318,744 across 11 lines filed
IX-1 Grants to domestic organizationsPrograms $61,833$61,833
IX-2 Grants to domestic individualsPrograms $117,691$117,691
IX-5 Pay of current officers, directors and key staffManagement $36,000$36,000
IX-7 Other salaries and wagesManagement $21,000 · Fundraising $36,338$57,338
IX-10 Payroll taxesManagement $4,618 · Fundraising $2,899$7,517
IX-11c Accounting feesManagement $6,105$6,105
IX-11g Other fees for servicesManagement $7,800$7,800
IX-12 Advertising and promotionPrograms $10,766$10,766
IX-13 Office expensesManagement $5,451$5,451
IX-19 Conferences, conventions and meetingsManagement $3,522$3,522
IX-24 Other expenses (24a–d)Programs $671 · Management $4,050$4,721
IX-25 Total functional expensesPrograms $190,961 · Management $88,546 · Fundraising $39,237$318,744
Part X · Balance sheet $283,058 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $250$250
X-2 Savings and temporary cash investmentsStart of year $346,048$282,808
X-16 Total assetsStart of year $346,298$283,058
X-17 Accounts payable and accrued expensesStart of year $6,445$6,375
X-26 Total liabilitiesStart of year $6,445$6,375
X-27 Net assets without donor restrictionsStart of year $339,853$276,683
X-32 Total net assets or fund balancesStart of year $339,853$276,683
X-33 Total liabilities and net assetsStart of year $346,298$283,058
Part XI · Reconciliation of net assets $276,683 net assets at year end
XI-1 Total revenue$255,574
XI-2 Total expenses$318,744
XI-3 Revenue less expenses−$63,170
XI-4 Net assets at start of year$339,853
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$276,683

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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