Nonprofit · EIN 26-1108081
LOWCOUNTRY ORPHAN RELIEF
Tax-exempt · CHARLESTON, SC 29415
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,289,710 | $842,023 | $447,687 | $3,852,376 | $55,510 | $3,796,866 |
| December 31, 2024 | 990 | $1,238,017 | $774,089 | $463,928 | $3,411,357 | $62,178 | $3,349,179 |
| December 31, 2023 | 990 | $2,233,034 | $1,824,062 | $408,972 | $2,902,621 | $17,370 | $2,885,251 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,134,441
- Program service revenue
- $0
- Investment income
- $37,889
- Net income from fundraising events
- $114,486
- Other revenue
- $117,380
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $559,416
- Salaries, compensation and benefits (total)
- $559,416
- Professional fundraising fees
- $0
- Occupancy
- $4,447
- Travel
- $5,755
- Depreciation
- $24,960
- Program services (functional)
- $417,247
- Management and general (functional)
- $298,838
- Fundraising (functional)
- $125,938
Balance sheet and other
- Total assets, start of year
- $3,411,357
- Total assets, end of year
- $3,852,376
- Total liabilities, end of year
- $55,510
- Net assets, end of year
- $3,796,866
- Land, buildings and equipment
- $966,209
- Publicly traded securities
- $1,483,882
- Net assets without donor restrictions
- $3,719,008
- Net assets with donor restrictions
- $77,858
- Gross receipts
- $1,348,340
- Employees
- 25
- Volunteers
- 5,404
- Year formed
- 2007
- State of legal domicile
- SC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CRAIG MCADAMS | BOARD MEMBER Trustee or director | 1 | $0 |
| ROBERT M KUNES | BOARD MEMBER Trustee or director | 1 | $0 |
| HARRY JONES | BOARD MEMBER Trustee or director | 1 | $0 |
| SARA JENKINS | BOARD MEMBER Trustee or director | 1 | $0 |
| CHARLES TRULUCK | MEMBER EMERITUS Trustee or director | 1 | $0 |
| MARY COURTNEY BROOKS | BOARD CHAIR Trustee or director, Officer | 5 | $0 |
| COURTNAY THOMPSON | BOARD CO-CHAIR Trustee or director, Officer | 5 | $0 |
| MARGARET V MILLER | TREASURER Trustee or director, Officer | 5 | $0 |
| JOE GOOD | SECRETARY Trustee or director, Officer | 5 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOE GOOD | SECRETARY Trustee or director, Officer | 5 | $0 |
| MARGARET V MILLER | TREASURER Trustee or director, Officer | 5 | $0 |
| MARY COURTNEY BROOKS | BOARD CHAIR Trustee or director, Officer | 1 | $0 |
| BETH JASKIEWICZ | BOARD MEMBER Trustee or director | 1 | $0 |
| ROBERT M KUNES | BOARD MEMBER Trustee or director | 1 | $0 |
| COURTNAY THOMPSON | BOARD CO-CHAIR Trustee or director, Officer | 1 | $0 |
| HARRY JONES | BOARD MEMBER Trustee or director | 1 | $0 |
| SARA JENKINS | BOARD MEMBER Trustee or director | 1 | $0 |
| CHARLES TRULUCK | MEMBER EMERITUS Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANCES LYNN YOUNG | FOUNDER Trustee or director, Officer | 25 | $0 |
| GAIL O'MALLEY | BOARD CHAIR Trustee or director, Officer | 5 | $0 |
| JOE GOOD | SECRETARY Trustee or director, Officer | 5 | $0 |
| MARGARET V MILLER | TREASURER Trustee or director, Officer | 5 | $0 |
| MARY COURTNEY BROOKS | BOARD MEMBER Trustee or director | 1 | $0 |
| BETH JASKIEWICZ | BOARD MEMBER Trustee or director | 1 | $0 |
| ROBERT M KUNES | BOARD MEMBER Trustee or director | 1 | $0 |
| COURTNAY THOMPSON | BOARD MEMBER Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 70185, CHARLESTON, SC 29415-0185
- In care of
- % F LYNN YOUNG
- Principal officer (990 for 2025)
- MARGARET V MILLER, PO BOX 70185, N CHARLESTON, SC 29415
- Signed the 990
- MARGARET V MILLER, TREASURER
- Phone
- (843) 747-4099
- Return prepared by
- DAVIS & COMPANY CPAS
Mission
TO PROVIDE BASIC NECESSITIES (SUCH AS CLOTHING, SCHOOL UNIFORMS, SHOES & SOCKS, PAJAMAS, COATS, TOILETRIES, AND SCHOOL SUPPLIES) TO CHILDREN WHO HAVE BEEN ABUSED OR NEGLECTED.
Program accomplishments
- CARE KIT PROGRAMTHE CARE KIT PROGRAM IS THE CORNERSTONE OF LOWCOUNTRY ORPHAN RELIEF'S MISSION. EACH KIT CONTAINS TWO WEEKS' WORTH OF CLOTHING, PAJAMAS, UNDERWEAR, SOCKS, SHOES, TOILETRY KITS, BACKPACKS WITH SCHOOL SUPPLIES, BOOKS, AND STUFFED ANIMALS. THESE KITS ARE PROVIDED AT NO COST TO CHILDREN WHO HAVE BEEN ABUSED, ABANDONED, OR NEGLECTED AND ARE REFERRED BY SOCIAL SERVICE AGENCIES, SCHOOLS, AND OTHER NONPROFITS. IN 2025, MORE THAN 7,000 CHILDREN ACROSS SOUTH CAROLINA RECEIVED CARE KITS.Expenses $294,427 · revenue $1,124,669
- JUST IN CASE CLOSET PROGRAMTHE JUST IN CASE CLOSET PROGRAM PROVIDES ON-SITE ACCESS TO CLOTHING AND HYGIENE ITEMS DIRECTLY WITHIN TITLE 1 SCHOOLS. THESE CLOSETS ALLOW SOCIAL WORKERS, NURSES, TEACHERS, AND COUNSELORS TO RESPOND IMMEDIATELY WHEN A CHILD'S NEEDS ARE IDENTIFIED. WE HAVE JUST IN CASE CLOSETS IN MORE THAN 100 SCHOOLS IN SOUTH CAROLINA.Expenses $109,728 · revenue $81,050
- MAKE A CHILD HAPPY DAYMAKE A CHILD HAPPY DAY IS A SPECIAL EVENT DESIGNED TO BRING JOY AND CREATE POSITIVE MEMORIES FOR THE CHILDREN WE SERVE. THIS ANNUAL CELEBRATION FEATURES GAMES, ACTIVITIES, FOOD, AND MUSIC OFFERING CHILDREN A CHANCE TO SIMPLY BE KIDS, SURROUNDED BY CARING VOLUNTEERS AND PEERS.Expenses $7,639 · revenue $6,615
- Expenses $5,453 · revenue $5,025
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-1108081
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2007
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P30)
- Assets (IRS master file)
- $3,852,376
- Income (IRS master file)
- $1,348,340
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,289,710 | $842,023 | $3,852,376 | IRS |
| 990 | December 2024 | $1,238,017 | $774,089 | $3,411,357 | XML |
| 990 | December 2023 | $2,233,034 | $1,824,062 | $2,902,621 | XML |
| 990 | December 2022 | $1,703,199 | $1,442,881 | $2,483,780 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-1108081).
Questions about LOWCOUNTRY ORPHAN RELIEF
- What is the EIN of LOWCOUNTRY ORPHAN RELIEF?
- The employer identification number (EIN) of LOWCOUNTRY ORPHAN RELIEF is 26-1108081.
- Is LOWCOUNTRY ORPHAN RELIEF tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2007.
- Are donations to LOWCOUNTRY ORPHAN RELIEF tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LOWCOUNTRY ORPHAN RELIEF file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LOWCOUNTRY ORPHAN RELIEF due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LOWCOUNTRY ORPHAN RELIEF last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LOWCOUNTRY ORPHAN RELIEF?
- The 990 for the year ended December 31, 2025 names MARGARET V MILLER.
- Who are the officers and directors of LOWCOUNTRY ORPHAN RELIEF?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does LOWCOUNTRY ORPHAN RELIEF have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,289,710, expenses of $842,023 and total assets of $3,852,376 at year end.
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