Lowell Observatory
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE MISSION OF LOWELL OBSERVATORY IS TO PURSUE THE STUDY OF ASTRONOMY, ESPECIALLY THE STUDY OF OUR SOLAR SYSTEM AND ITS EVOLUTION; TO CONDUCT PURE RESEARCH IN ASTRONOMICAL PHENOMENA; AND TO MAINTAIN QUALITY PUBLIC EDUCATION AND OUTREACH PROGRAMS TO BRING THE RESULTS OF ASTRONOMICAL RESEARCH TO THE PUBLIC.
- Income
- $19.6 million
- Spending
- $22.2 million
- Spent on programs
- 82%
- Reserves
- -23.1 months of spending
- Largest source of income
- donations and private grants, 57%
- Employees
- 183
- Volunteers
- 91
- Highest pay
- $241,104, executive director/coo
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 39 out of 100. Higher than 8% of charities in its peer group (science, $10m to $100m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
5 of 20It owes 53% of what it owns.
Living within its means
4 of 15Spending exceeded income by 14% of income.
Income trend
15 of 15Income rose 64% on the year before.
Spending floor
15 of 1582% of spending went to programs and raising each dollar of donations cost 13 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 75 out of 100. Higher than 5% of charities in its peer group (science, $10m to $100m).
Independent board
0 of 250 of 1 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (2)
- $9.8 million spent. CONTINUING A MORE THAN 130-YEAR-LONG LEGACY OF ASTRONOMICAL DISCOVERY, LOWELL OBSERVATORY ASTRONOMERS, PLANETARY SCIENTISTS, AND OTHER RESEARCHERS CONDUCTED FOREFRONT RESEARCH IN MANY AREAS OF ASTRONOMY FROM THE SUN AND OUR SOLAR SYSTEM TO EXOPLANETS, STARS, GALAXIES, AND COSMOLOGY. IN 2025, LOWELL SCIENTISTS PUBLISHED OVER 125 PEER-REVIEWED SCHOLARLY ARTICLES IN LEADING SCIENTIFIC JOURNALS, ALONG WITH ANOTHER 40+ ARTICLES IN OTHER VENUES. LOWELL SCIENTISTS ALSO GAVE NUMEROUS PRESENTATIONS AT SCIENTIFIC CONFERENCES AND PUBLIC OUTREACH EVENTS AND PARTICIPATED IN MAJOR SCIENTIFIC MISSIONS USING WORLD-LEADING TELESCOPES ACROSS THE GLOBE AND IN SPACE. LOWELL SCIENTIFIC STAFF CONTINUE TO BE VERY SUCCESSFUL AT OBTAINING GRANTS IN SUPPORT OF THEIR RESEARCH FROM NASA, THE NATIONAL SCIENCE FOUNDATION, AND OTHER AGENCIES.THE 4.3-METER LOWELL DISCOVERY TELESCOPE (LDT) DELIVERED APPROXIMATELY 260 SCIENCE NIGHTS USED BY ASTRONOMERS ON THE STAFF AT LOWELL, AND OUR PARTNER INSTITUTIONS: BOSTON UNIVERSITY, NORTHERN ARIZONA UNIVERSITY, THE UNIVERSITY OF MARYLAND, YALE UNIVERSITY, AND OTHERS. IN TOTAL, THE LDT FEATURED PROMINENTLY IN NEARLY 50 SCIENTIFIC OR TECHNICAL PUBLICATIONS. THE LDT'S GROWING SUITE OF STATE-OF-THE-ART INSTRUMENTS, SUCH AS THE HIGH-PRECISION SPECTROGRAPH EXPRES, ENABLE CUTTING EDGE RESEARCH ACROSS MULTIPLE FIELDS, INCLUDING THE SEARCH FOR EXOPLANETS. LOWELL OBSERVATORY ALSO CONTINUED TO OPERATE OTHER SMALLER RESEARCH TELESCOPES AT ITS ANDERSON MESA AND MARS HILL SITES; AT THE MESA THEY ARE OPERATING A MODERN 1-METER TELESCOPE EQUIPPED WITH BOTH IMAGING AND SPECTROSCOPIC CAPABILITIES. ACCESS TO LOCAL TELESCOPES EQUIPPED WITH WORLD-CLASS INSTRUMENTS HAS ENABLED SCIENCE THAT COULD NOT BE DONE ELSEWHERE. IN 2025, LOWELL OBSERVATORY CONTINUED TO ADVANCE ITS SCIENCE VISION, A LONG-TERM PLAN TO ENHANCE ITS OBSERVATIONAL AND TECHNICAL EXCELLENCE. THIS STRATEGIC INITIATIVE OUTLINES MAJOR NEW GOALS, INCLUDING SIGNIFICANT UPGRADES TO THE LDT, THE DEVELOPMENT OF NEXT-GENERATION INSTRUMENTATION, NEW PATHWAYS FOR PUBLIC ENGAGEMENT WITH SCIENTIFIC DISCOVERY, AND EXPANDED OPPORTUNITIES FOR THE NEXT GENERATION OF ASTRONOMERS AND ENGINEERS. IMPLEMENTATION EFFORTS CONTINUED IN 2025, INCLUDING SUPPORTING ITS CADRE OF EARLY CAREER SCIENTISTS (ESPECIALLY THE PERCIVAL LOWELL POSTDOCTORAL FELLOWS), BRINGING NEW LDT OBSERVING CAPABILITIES ONLINE, AND ADVANCING THE DESIGN FOR SEVERAL FUTURE SCIENTIFIC INSTRUMENTS.LOWELL OBSERVATORY REMAINS COMMITTED TO PIONEERING RESEARCH, TECHNOLOGICAL INNOVATION, AND SHARING DISCOVERY WITH THE BROADER COMMUNITY.
- $8.5 million spent. IN 2025, LOWELL OBSERVATORY'S PUBLIC PROGRAMS SUCCESSFULLY TRANSITIONED FROM A PERIOD OF MAJOR CAPITAL CONSTRUCTION TO FULL-SCALE OPERATION OF THE MARLEY FOUNDATION ASTRONOMY DISCOVERY CENTER (ADC). THE PRIMARY OBJECTIVE FOR THIS PERIOD WAS TO LEVERAGE OUR EXPANDED CAPACITY TO INCREASE ENGAGEMENT IN ASTRONOMY AND TO PROVIDE IMMERSIVE, NARRATIVE-DRIVEN EXPERIENCES THAT CONNECT VISITORS WITH THE OBSERVATORY'S ONGOING RESEARCH AND THEIR INNATE CURIOSITY ABOUT THE COSMOS. THE LONG-TERM GOAL REMAINS TO INSPIRE CURIOSITY AND PROVIDE WORLD-CLASS STEM EDUCATION TO A GLOBAL AUDIENCE WHILE PRESERVING FLAGSTAFF'S HERITAGE AS THE WORLD'S FIRST INTERNATIONAL DARK SKY CITY.LOWELL OBSERVATORY WELCOMED AN ESTIMATED 141,000 VISITORS IN 2025. THE QUALITY OF THE GUEST EXPERIENCE WAS RECOGNIZED NATIONALLY, WITH THE OBSERVATORY BEING NAMED ONE OF TIME MAGAZINE'S "WORLD'S GREATEST PLACES AND NEWSWEEK'S "BEST SCIENCE MUSEUM IN THE U.S." FOR 2025.2025 MARKED THE INAUGURAL FULL YEAR OF PROGRAMMING IN THE 40,200-SQUARE-FOOT FACILITY. THE LOWELL UNIVERSE THEATER, FEATURING ITS 160-DEGREE LED WRAP-AROUND SCREEN, HOSTED AN ESTIMATED 1,200 LIVE PRESENTATIONS. THE DARK SKY PLANETARIUM, A UNIQUE OPEN-AIR ROOFTOP VENUE, PROVIDED NIGHTLY GUIDED TOURS OF THE COSMOS TO OVER AN ESTIMATED 90,000 GUESTS, UTILIZING FLAGSTAFF'S PREMIER NIGHT SKY.EDUCATIONAL PROGRAMMING REACHED RECORD LEVELS IN 2025. AN ESTIMATED 11,000 SCHOOLCHILDREN PARTICIPATED IN ON-SITE FIELD TRIPS AND SPECIALIZED, CURRICULUM-BASED TOURS. THE LOWELL OBSERVATORY ORBITS CURIOSITY CAMPS EXPANDED TO MEET HIGH DEMAND, SERVING OVER AN ESTIMATED 300 CHILDREN, WHILE THE NATIVE AMERICAN ASTRONOMY OUTREACH PROGRAM CONTINUED ITS MISSION BY CONNECTING SCHOOLS ACROSS THE NAVAJO AND HOPI NATIONS.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since May 1947.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.