Nonprofit · EIN 42-1748654
LOWCOUNTRY MEDIATION CENTER
Tax-exempt · CHARLESTON, SC 29402
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $106,113 | $71,886 | $34,227 | $80,412 | $0 | $80,412 |
| December 31, 2024 | 990-EZ | $77,244 | $53,016 | $24,228 | $46,185 | $0 | $46,185 |
| December 31, 2023 | 990-EZ | $70,084 | $56,071 | $14,013 | $21,957 | $0 | $21,957 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $63,506
- Program service revenue
- $40,984
- Investment income
- $1,623
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $55,158
- Professional fees and payments to contractors
- $7,203
- Printing, publications and postage
- $96
- Other expenses
- $9,429
- Program services (functional)
- $50,319
Balance sheet and other
- Total assets, start of year
- $46,185
- Total assets, end of year
- $80,412
- Total liabilities, end of year
- $0
- Net assets, end of year
- $80,412
- Cash, savings and investments
- $80,412
- Gross receipts
- $106,113
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TYLA N BOWMAN | DIRECTOR | 1 | $0 |
| GREG PERRY | DIRECTOR | 1 | $0 |
| MICHAEL SAMUEL | DIRECTOR | 1 | $0 |
| NINA N SPERLING | DIRECTOR | 1 | $0 |
| CATHERINE M WILHOIT | DIRECTOR | 1 | $0 |
| CAROLYN BONE | DIRECTOR | 1 | $0 |
| KEISHA KIRKLAND | DIRECTOR | 1 | $0 |
| PAUL RAHN | DIRECTOR | 1 | $0 |
| JILL EM HALEVI | PRESIDENT | 2 | $0 |
| JOHN A MASSALON | VICE PRESIDENT | 2 | $0 |
| RICHARD S DUKES | TREASURER | 2 | $0 |
990-EZ for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TYLA N BOWMAN | DIRECTOR | 1 | $0 |
| GREG PERRY | DIRECTOR | 1 | $0 |
| BEN R POGUE III | DIRECTOR | 1 | $0 |
| NINA N SPERLING | DIRECTOR | 1 | $0 |
| CATHERINE M WILHOIT | DIRECTOR | 1 | $0 |
| JILL EM HALEVI | PRESIDENT | 2 | $0 |
| JOHN A MASSALON | VICE PRESIDENT | 2 | $0 |
| RICHARD S DUKES | TREASURER | 2 | $0 |
990-EZ for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TYLA N BOWMAN | DIRECTOR | 0 | $0 |
| GREG PERRY | DIRECTOR | 0 | $0 |
| BEN R POGUE III | DIRECTOR | 0 | $0 |
| NINA N SPERLING | DIRECTOR | 0 | $0 |
| CATHERINE M WILHOIT | DIRECTOR | 0 | $0 |
| JILL EM HALEVI | PRESIDENT | 0 | $0 |
| JOHN A MASSALON | VICE PRESIDENT | 0 | $0 |
| RICHARD S DUKES | TREASURER | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1238, CHARLESTON, SC 29402-1238
- In care of
- % JILL HALEVI
- Mailing address (990-N for 2022)
- PO Box 1238, Charleston SC 29402
- Principal officer (990-N for 2022)
- Jill HaLevi, PO Box 1238, Charleston SC 29402
- Signed the 990-EZ
- RICHARD DUKES, TREASURER
- Phone
- (843) 576-2810
- Return prepared by
- TIDELINE CPA GROUP LLC
Mission
TO PROVIDE AFFORDABLE, HIGH QUALITY MEDIATION SERVICES TO RESOLVE CONFLICT WHILE GROWING AN EXPERIENCED POOL OF MEDIATORS TO SERVE THE COMMUNITY.
Program accomplishments
- PROVIDING AFFORDABLE, HIGH QUALITY MEDIATION SERVICES TO RESOLVE DISPUTES. LMC MATCHES QUALIFIED MEDIATORS WITH QUALIFIED PARTIES SEEKING QUALITY LOW-COST MEDIATION SERVICES USING A VOLUNTEER SERVICE MODEL. LMC SERVES LOW-INCOME FAMILIES, THE COURT SYSTEM, NEIGHBORHOODS AND COMMUNITIES.ALL OUR MEDIATORS SERVE ON A VOLUNTEER BASIS. LMC MEDIATORS OFFER THEIR TIME AND EXPERTISE TO GROW THE UNDERSTANDING AND USE OF MEDIATION AND MEDIATIVE APPROACHES IN RESOLVING CONFLICT IN OUR COMMUNITY, BOTH INSIDE AND OUTSIDE THE COURT SYSTEM.Expenses $50,319 · grants $46,398
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 42-1748654
- 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
- 2008
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X03)
- Assets (IRS master file)
- $80,412
- Income (IRS master file)
- $106,113
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $106,113 | $71,886 | $80,412 | IRS |
| 990-EZ | December 2024 | $77,244 | $53,016 | $46,185 | IRS |
| 990-EZ | December 2023 | $70,084 | $56,071 | $21,957 | XML |
| 990-N for 2022 Officer: Jill HaLevi | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Jill HaLevi | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Jill HaLevi | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 42-1748654).
Questions about LOWCOUNTRY MEDIATION CENTER
- What is the EIN of LOWCOUNTRY MEDIATION CENTER?
- The employer identification number (EIN) of LOWCOUNTRY MEDIATION CENTER is 42-1748654.
- Is LOWCOUNTRY MEDIATION CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to LOWCOUNTRY MEDIATION CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LOWCOUNTRY MEDIATION CENTER 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 MEDIATION CENTER 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 MEDIATION CENTER last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of LOWCOUNTRY MEDIATION CENTER?
- The 990-N for 2022 names Jill HaLevi.
- Who are the officers and directors of LOWCOUNTRY MEDIATION CENTER?
- The 990-EZ for the year ended December 31, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does LOWCOUNTRY MEDIATION CENTER have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $106,113, expenses of $71,886 and total assets of $80,412 at year end.
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