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Lowell Observatory

Flagstaff, Arizona · EIN 86-0098918 · Science & Technology · tax-exempt since 1947

C

Charity Clarity grade C (score 54.2 of 100), based on the Form 990 for the year ended December 2025.

Graded against 888 science & technology nonprofits with revenue $10M–$50M filing the same form. A = top 10%, B = next 20%, C = middle 40%, D = next 20%, F = bottom 10%.

What goes into the grade

MeasureThis charityScore (0–100)
ReservesMonths of spending covered by unrestricted net assets.24.8 months65
GovernanceBoard independence, key policies and audit, per the 990.61% of practices61
Margin stabilityHow steady the surplus or deficit is year to year.10
Revenue spreadHow much revenue rests on one type of income.65% from one source48
Filing recordOn-time, complete filings, year after year.100%100
Program spendingSelf-reported by the filer.89.5%not scored
Management costsShare of spending.2.3%not scored
Cost to raise $1Fundraising cost per dollar given.$0.13not scored

Scores compare this charity with its peer group; 100 is best. How Charity Clarity rates charities.

Year by year

2015201620172018202020212022202320242025grey: revenue · green: spending
Year endedFormRevenueSpendingSurplusNet assetsMonths of spendingStaffGrade
Dec 2025Form 990$19.56M$22.24M−$2.68M$45.89M24.8183C
Dec 2024Form 990$11.95M$19.48M−$7.54M$48.78M30.0183C
Dec 2023Form 990$20.16M$18.65M$1.52M$56.41M36.3195C
Dec 2022Form 990$20.04M$19.19M$847K$55.59M34.8203C
Dec 2021Form 990$22.82M$16.07M$6.75M$52.87M39.5179C
Dec 2020Form 990$16.13M$13.48M$2.65M$46.91M41.8156D
Dec 2018Form 990$16.80M$12.83M$3.97M$31.49M29.5172C
Dec 2017Form 990$22.52M$12.65M$9.87M$27.68M26.3156C
Dec 2016Form 990$11.06M$12.96M−$1.90M$17.62M16.3142C
Dec 2015Form 990$7.58M$13.16M−$5.58M$18.86M17.2139C

From the organisation’s own IRS filings. “Months of spending” is total net assets divided by a month of that year’s spending. A blank grade means that year was not rated.

Read the filings

Every figure here comes from the returns this charity filed with the IRS. These sites show the full returns and more about the organisation:

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