Nonprofit · EIN 46-4028150
FRIENDS OF THE UNDERLINE INC
Tax-exempt · MIAMI, FL 33129
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $4,525,309 | $4,516,568 | $8,741 | $10,566,822 | $835,961 | $9,730,861 |
| September 30, 2024 | 990 | $3,026,179 | $2,550,319 | $475,860 | $9,988,183 | $564,438 | $9,423,745 |
| September 30, 2023 | 990 | $2,682,672 | $1,891,792 | $790,880 | $9,031,278 | $278,272 | $8,753,006 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $4,254,060
- Program service revenue
- $0
- Investment income
- $263,856
- Net rental income
- $2,000
- Net gain from sales of assets
- $8,984
- Other revenue
- $7,393
Expenses
- Grants and similar amounts paid
- $3,071,811
- Other salaries and wages
- $668,214
- Salaries, compensation and benefits (total)
- $781,662
- Professional fundraising fees
- $0
- Legal fees
- $137,901
- Accounting fees
- $35,156
- Occupancy
- $16,029
- Travel
- $86
- Depreciation
- $2,910
- Program services (functional)
- $3,591,554
- Management and general (functional)
- $428,637
- Fundraising (functional)
- $496,377
Balance sheet and other
- Total assets, start of year
- $9,988,183
- Total assets, end of year
- $10,566,822
- Total liabilities, end of year
- $835,961
- Net assets, end of year
- $9,730,861
- Land, buildings and equipment
- $16,525
- Publicly traded securities
- $4,951,162
- Net assets without donor restrictions
- $2,754,531
- Net assets with donor restrictions
- $6,976,330
- Gross receipts
- $4,525,309
- Employees
- 15
- Volunteers
- 745
- Year formed
- 2014
- State of legal domicile
- FL
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 September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EULOIS CLECKLEY | CEO Officer | 25 | $250,000 |
| PATRICE GILLESPIE SMITH | PRESIDENT AN Officer | 20 | $162,205 |
| LISLE BOWEN | CHIEF MARKET Officer | 20 | $86,250 |
| JAKE MOSKOWITZ | CHIEF INNOVA Officer | 30 | $78,076 |
| MICHAEL GINSBERG | CFO Officer | 3 | $17,800 |
| LEANA CIANFONI | CHIEF DEVELO Officer | 40 | $6,905 |
| MARGARET DALY | FOUNDER Trustee or director, Officer | 4 | $0 |
| RODOLFO PRIO TOUZET | CHAIR Trustee or director, Officer | 2 | $0 |
| CHRISTINE YORMACK | TREASURER Trustee or director, Officer | 2 | $0 |
| JORDAN BARGAS | DIRECTOR Officer | 5 | $0 |
| JESSICA BERRIN | DIRECTOR Trustee or director | 2 | $0 |
| HENRY BOTT | DIRECTOR Trustee or director | 1 | $0 |
| JESSICA BRUMLEY | DIRECTOR Trustee or director | 2 | $0 |
| GIOVANNI CASTRO | DIRECTOR Trustee or director | 1 | $0 |
| IRIS ESCARRA | DIRECTOR Trustee or director | 2 | $0 |
18 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANIEL GIBSON | DIRECTOR Trustee or director | 2 | $0 |
| BRIAN Y GOLDMEIER | DIRECTOR Trustee or director | 2 | $0 |
| LUCAS HERNANDEZ | DIRECTOR Trustee or director | 1 | $0 |
| IRA LEESFIELD | DIRECTOR Trustee or director | 2 | $0 |
| DAVID MARTIN | DIRECTOR Trustee or director | 1 | $0 |
| SALMA MERCHANT RAHMATHULLA | DIRECTOR Trustee or director | 2 | $0 |
| CAMILO MIGUEL | DIRECTOR Trustee or director | 1 | $0 |
| BRENT REYNOLDS | DIRECTOR Trustee or director | 1 | $0 |
| JOSH SCHERTZER | DIRECTOR Trustee or director | 2 | $0 |
| MIRIAM SOLER RAMOS | DIRECTOR Trustee or director | 2 | $0 |
| ROGER TERRONE | DIRECTOR Trustee or director | 2 | $0 |
| DEBI WECHSLER | DIRECTOR Trustee or director | 1 | $0 |
| STEVEN WERNICK | DIRECTOR Trustee or director | 1 | $0 |
| MARY JANE WOOLDRIDGE | DIRECTOR Trustee or director | 1 | $0 |
| VANCE ALOUPIS | DIRECTOR Trustee or director | 2 | $0 |
| ALFRED BUNGE | DIRECTOR Trustee or director | 2 | $0 |
| MICHAEL HAYES | DIRECTOR Trustee or director | – | $0 |
| JOSENRIQUE CUETO | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended September 30, 2024: 32 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PATRICE GILLESPIE SMITH | PRESIDENT AN Officer | 25 | $180,000 |
| JAKE MOSKOWITZ | CHIEF INNOVA Officer | 25 | $130,260 |
| LEANA CIANFONI | CHIEF DEVELO Officer | 49 | $126,000 |
| MARGARET DALY | FOUNDER Trustee or director, Officer | 25 | $0 |
| RODOLFO PRIO TOUZET | CHAIR Trustee or director, Officer | 12 | $0 |
| CHRISTINE YORMACK | TREASURER Trustee or director, Officer | 12 | $0 |
| NORMA JEAN ABRAHAM | DIRECTOR Trustee or director | 3 | $0 |
| JORDAN BARGAS | DIRECTOR Trustee or director | 5 | $0 |
| JESSICA BERRIN | DIRECTOR Trustee or director | 9 | $0 |
| HENRY BOTT | DIRECTOR Trustee or director | 8 | $0 |
| JESSICA BRUMLEY | DIRECTOR Trustee or director | 12 | $0 |
| GIOVANNI CASTRO | DIRECTOR Trustee or director | 2 | $0 |
| IRIS ESCARRA | DIRECTOR Trustee or director | 6 | $0 |
| DANIEL GIBSON | DIRECTOR Trustee or director | 5 | $0 |
| BRIAN Y GOLDMEIER | DIRECTOR Trustee or director | 9 | $0 |
| LUCAS HERNANDEZ | DIRECTOR Trustee or director | 9 | $0 |
| IRA LEESFIELD | DIRECTOR Trustee or director | 12 | $0 |
| DAVID MARTIN | DIRECTOR Trustee or director | 3 | $0 |
| SALMA MERCHANT RAHMATHULLA | DIRECTOR Trustee or director | 9 | $0 |
| JOSH MERKIN | DIRECTOR Trustee or director | 9 | $0 |
| CAMILO MIGUEL | DIRECTOR Trustee or director | 3 | $0 |
| BRENT REYNOLDS | DIRECTOR Trustee or director | 2 | $0 |
| JOSH SCHERTZER | DIRECTOR Trustee or director | 11 | $0 |
| MIRIAM SOLER RAMOS | DIRECTOR Trustee or director | 11 | $0 |
| ROGER TERRONE | DIRECTOR Trustee or director | 11 | $0 |
| MARTA VICIEDO | DIRECTOR Trustee or director | 2 | $0 |
| DEBI WECHSLER | DIRECTOR Trustee or director | 6 | $0 |
| LILLY WEINBERG | DIRECTOR Trustee or director | 12 | $0 |
| STEVEN WERNICK | DIRECTOR Trustee or director | 8 | $0 |
| MARY JANE WOOLDRIDGE | DIRECTOR Trustee or director | 9 | $0 |
| JUDITH ZEDER | DIRECTOR Trustee or director | 2 | $0 |
| MICHAEL GINSBERG | CFO Officer | 5 | $0 |
990 for the year ended September 30, 2023: 33 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PATRICE GILLESPIE SMITH | PRESIDENT & Officer | 25 | $151,064 |
| AMY DAWN ROSENBERG | CHIEF DEVELO Officer | 49 | $116,853 |
| LEANA CIANFONI | CHIEF DEVELO Officer | 49 | $69,097 |
| JACOB MARTIN MOSKOWITZ | CHIEF INNOVA Officer | 25 | $45,456 |
| BREANNA FAYE ROSSMAN | CHIEF TECHNO Officer | 25 | $36,584 |
| JESSICA BERRIN | DIRECTOR Trustee or director | 2 | $0 |
| KIERAN BOWERS | DIRECTOR Institutional trustee | 2 | $0 |
| MARGARET DALY | CEO & CHAIR Trustee or director, Officer | 25 | $0 |
| IRIS ESCARRA | DIRECTOR Trustee or director | 2 | $0 |
| DAVID MARTIN | DIRECTOR Trustee or director | 2 | $0 |
| JOSH MERKIN | DIRECTOR Trustee or director | 2 | $0 |
| CAMILO MIGUEL | DIRECTOR Trustee or director | 2 | $0 |
| DANIEL GIBSON | DIRECTOR Trustee or director | 2 | $0 |
| GRACE PERDOMO | DIRECTOR Trustee or director | 2 | $0 |
| SALMA RAHMATHULLA | DIRECTOR Trustee or director | 2 | $0 |
| BRENT REYNOLDS | DIRECTOR Trustee or director | 2 | $0 |
| ROGER TERRONE | TREASURER Trustee or director, Officer | 3 | $0 |
| RUDY TOUZET | VICE CHAIR Trustee or director, Officer | 2 | $0 |
| DEBI WECHSLER | DIRECTOR Trustee or director | 2 | $0 |
| LILLY WEINBERG | DIRECTOR Trustee or director | 2 | $0 |
| STEVE WERNICK | DIRECTOR Trustee or director | 2 | $0 |
| LUCAS HERNANDEZ | DIRECTOR Trustee or director | 2 | $0 |
| JUDY ZEDER | DIRECTOR Trustee or director | 2 | $0 |
| DONNA E SHALALA | DIRECTOR Trustee or director | 2 | $0 |
| RODOLFO J FERNANDEZ | DIRECTOR Trustee or director | 2 | $0 |
| HENRY BOTT | DIRECTOR Trustee or director | 2 | $0 |
| JESSICA BRUMLEY | DIRECTOR Trustee or director | 2 | $0 |
| BRIAN Y GOLDMEIER | DIRECTOR Trustee or director | 2 | $0 |
| IRA LEESFIELD | DIRECTOR Trustee or director | 2 | $0 |
| JOSH SCHERTZER | DIRECTOR Trustee or director | 2 | $0 |
| JANE WOOLDRIDGE | DIRECTOR Trustee or director | 2 | $0 |
| CHRISTINE YORMACK | INCOMING TRE Trustee or director | 2 | $0 |
| MIRIAM SOLER RAMOS | DIRECTOR Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1800 SW 1ST AVE STE 504, MIAMI, FL 33129-1181
- In care of
- % ROGER TERRONE CPA
- Principal officer (990 for 2024)
- MARGARET DALY, 1800 SW 1ST AVE 504, MIAMI, FL 33129
- Signed the 990
- MICHAEL GINSBERG, CFO
- Phone
- (305) 603-9895
- Website
- WWW.THEUNDERLINE.ORG
- Return prepared by
- GARCIA SANTA MARIA DE ARMAS TRUJILLO
Mission
FRIENDS OF THE UNDERLINE'S VISION IS TO TRANSFORM THE UNDERUTILIZED LAND IN THE URBAN CORE BELOW MIAMI'S METRORAIL INTO A 10-MILE NEIGHBORHOOD PARK, URBAN TRAIL, AND LIVING ART DESTINATION TO CREATE A SAFER, HEALTHIER, MORE CONNECTED, MOBILE, AND ENGAGED COMMUNITY. THE UNDERLINE WILL BE OPEN TO ALL AND SERVE ALL WITH AMENITIES AND ART THAT CONNECT PEOPLE TO PLACE AND EACH OTHER.
Program accomplishments
- THE UNDERLINE IS A 10-MILE LINEAR PARK, URBAN TRAIL AND TRANSPORTATION CORRIDOR BENEATH MIAMIS METRORAIL SYSTEM, RUNNING FROM BRICKELL TO DADELAND. FRIENDS OF THE UNDERLINE ADVANCES THAT VISION THROUGH FUNDRAISING, PUBLIC PROGRAMMING, CULTURAL AND EDUCATIONAL INITIATIVES, COMMUNITY PARTNERSHIPS, AND ECONOMIC AND WORKFORCE DEVELOPMENT. . REACH AND USE OF THE CORRIDOR. THIS YEAR, 2.7 MILLION VISITORS WALKED, RAN,ROLLED, BIKED, AND COMMUTED ON THE UNDERLINE. THE CORRIDOR NOW SERVES AS BOTH A PUBLIC GATHERING SPACE AND A DAILY TRANSPORTATION ROUTE, GIVING RESIDENTS A SAFE, DIRECT CONNECTION TO TRANSIT AND TO NEIGHBORHOODS ACROSS MIAMI-DADE COUNTY. PUBLIC PROGRAMMING AND EVENTS. THE UNDERLINE HOSTED 209 PUBLIC AND PRIVATE EVENTS WITH 49,727 TOTAL ATTENDEES. 86% OF PROGRAMMING WAS FREE AND OPEN TO THE PUBLIC, WHICH KEEPS THE CORRIDOR ACCESSIBLE TO RESIDENTS OF EVERY INCOME LEVEL. HIGHLIGHTS INCLUDED THE UNDERLINES FIRST 5K RACE, A MIAMI MUSIC WEEK POP-UP, THE LULULEMON GLOBAL DAY OF RUNNING WITH MORE THAN 600 ATTENDEES, A NEW WORLD SYMPHONY POP-UP PERFORMANCE, THE TEMPLE OF MILAGROS ART ACTIVATION, AND INTER BRAZIL DAY WITH MORE THAN 5,000 PARTICIPANTS. COMMUNITY PARTNERS PRODUCED 40 OF THOSE EVENTS, INCLUDING THE BRICKELL HOMEOWNERS ASSOCIATION, PUBLIX, BLUE MISSIONS, WALKING WITH A PURPOSE, BRICKELL RUN CLUB AND LULULEMON. THESE COLLABORATIONS SHOW HOW THE UNDERLINE WORKS AS A PLATFORM FOR COMMUNITY-LED PROGRAMMING RATHER THAN A SINGLE-OPERATOR VENUE. PUBLIC ART AND CULTURAL PROGRAMMING. PUBLIC ART CONTINUES TO SHAPE THE CULTURAL IDENTITY OF THE CORRIDOR. DURING THE YEAR THE UNDERLINE INSTALLED VARIOUS ARTWORK INCLUDING IS BLUE THE COLOR OF THE OCEAN? BY BONY RAMIREZ AND LAUNCHED ITS FIRST AUGMENTED REALITY STORYTELLING EXPERIENCE TIED TO THAT SCULPTURE, PRODUCED WITH FLORIDA INTERNATIONAL UNIVERSITY. THE ORGANIZATION ALSO LAUNCHED THE PILLAR ART PROJECT FEATURING ALEXANDRE ARRECHEAS MILAGROS IN THE TEMPLE OF ABUNDANCE, AND SELECTED ARTIST DANIEL MAROSI FOR THE ART DECO-INSPIRED BENCH PROJECT. EDUCATION AND ENVIRONMENTAL LEARNING. THE UNDERLINE CONTINUED THE GREEN LEADERS PROGRAM INTO ITS THIRD YEAR, TRAINING THE NEXT GENERATION OF ENVIRONMENTAL STEWARDS. THE ORGANIZATION HOSTED 7 FIELD TRIPS AND 17 ENVIRONMENTAL EDUCATION EVENTS, AND WORKED WITH 6 NONPROFIT PARTNERS THROUGH THE GROWING MIAMIS GREEN CORRIDOR PROGRAM, FUNDED BY THE USDA FOREST SERVICE URBAN AND COMMUNITY FORESTRY PROGRAM. WORKFORCE DEVELOPMENT. THE UNDERLINE LAUNCHED THE PARK STEWARDS INITIATIVE, A WORKFORCE PROGRAM CREATED WITH CHAPMAN PARTNERSHIP AND SUPPORTED BY THE LENNAR FOUNDATION. THE PROGRAM HIRED SIX INDIVIDUALS WHO HAD EXPERIENCED HOMELESSNESS INTO FULL-TIME ROLES AT LIVING WAGES. FOUR OF THE SIX MOVED INTO THEIR OWN HOUSING BY YEAR-END. PARTICIPANTS GAINED JOB SKILLS AND A PATHWAY TOWARD STABILITY AND LONG-TERM OPPORTUNITY. VOLUNTEERS. 745 VOLUNTEERS SUPPORTED THE UNDERLINE THIS YEAR, INCLUDING 489 NEWLY RECRUITED VOLUNTEERS. THEY CONTRIBUTED 2,415 HOURS ACROSS MORE THAN 190 EVENTS, SERVICE VALUED AT MORE THAN 79,000. VOLUNTEERS WELCOME VISITORS, SUPPORT PROGRAMMING AND BUILD THE COMMUNITY AROUND THE CORRIDOR. PARTNERSHIPS AND SUPPORT. DEVELOPMENT RAISED 1.5 MILLION IN NEW GRANTS AND 300,000 ON GIVE MIAMI DAY. THE ORGANIZATION SECURED A PROGRAMMATIC PARTNERSHIP WITH THE LENNAR FOUNDATION AROUND WORKFORCE DEVELOPMENT AND THE NAMING PARTNERSHIP FOR THE NIKKI SPOELSTRA PLAY FOREST IN SOUTH MIAMI. VISITOR SERVICES EXPANDED THROUGH SPONSOR PARTNERSHIPS: FIVE INTER BIKE SHARE STATIONS WITH MORE THAN 50 BIKES, AND A FOOD AND BEVERAGE PROGRAM THAT NOW INCLUDES EIGHT FOOD TRUCKS AND CAFES. AWARENESS AND RECOGNITION. THE UNDERLINE EARNED 1.7 MILLION IMPRESSIONS, A 42% INCREASE OVER THE PRIOR YEAR, AN 11% INCREASE IN FOLLOWERS AND A 3.3% OVERALL ENGAGEMENT RATE. THE PARK WAS FEATURED IN MORE THAN 300 ARTICLES, INCLUDING CNN, YAHOO, THE MIAMI HERALD AND THE SOUTH FLORIDA BUSINESS JOURNAL. THE UNDERLINE REMAINS A NATIONALLY AND INTERNATIONALLY RECOGNIZED MODEL FOR URBAN REVITALIZATIONExpenses $3,591,554 · grants $3,071,811
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 September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 46-4028150
- 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
- 2014
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P99)
- Assets (IRS master file)
- $10,566,822
- Income (IRS master file)
- $4,525,309
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $4,525,309 | $4,516,568 | $10,566,822 | XML |
| 990 | September 2024 | $3,026,179 | $2,550,319 | $9,988,183 | XML |
| 990 | September 2023 | $2,682,672 | $1,891,792 | $9,031,278 | XML |
| 990 | September 2022 | $6,095,622 | $1,266,652 | $8,198,463 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | 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 46-4028150).
Questions about FRIENDS OF THE UNDERLINE INC
- What is the EIN of FRIENDS OF THE UNDERLINE INC?
- The employer identification number (EIN) of FRIENDS OF THE UNDERLINE INC is 46-4028150.
- Is FRIENDS OF THE UNDERLINE INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to FRIENDS OF THE UNDERLINE INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF THE UNDERLINE INC 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 FRIENDS OF THE UNDERLINE INC due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF THE UNDERLINE INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of FRIENDS OF THE UNDERLINE INC?
- The 990 for the year ended September 30, 2025 names MARGARET DALY.
- Who are the officers and directors of FRIENDS OF THE UNDERLINE INC?
- The 990 for the year ended September 30, 2025 lists 33 people; 6 received compensation from the organization, the highest $250,000 (EULOIS CLECKLEY, CEO).
- How much revenue does FRIENDS OF THE UNDERLINE INC have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $4,525,309, expenses of $4,516,568 and total assets of $10,566,822 at year end.
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