Nonprofit · EIN 87-0792700
LOWCOUNTRY LOCAL FIRST
Tax-exempt · N CHARLESTON, SC 29405
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,281,604 | $1,247,665 | $33,939 | $1,365,661 | $686,128 | $679,533 |
| December 31, 2023 | 990 | $1,155,641 | $1,212,777 | -$57,136 | $1,530,251 | $884,657 | $645,594 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $983,152
- Membership dues
- $118,303
- Program service revenue
- $272,679
- Investment income
- $24,268
- Other revenue
- $1,505
Expenses
- Grants and similar amounts paid
- $5,000
- Compensation of officers, directors and key employees
- $120,200
- Other salaries and wages
- $510,241
- Salaries, compensation and benefits (total)
- $680,032
- Professional fundraising fees
- $0
- Accounting fees
- $7,700
- Occupancy
- $205,611
- Travel
- $2,696
- Depreciation
- $70,816
- Program services (functional)
- $1,002,887
- Management and general (functional)
- $117,400
- Fundraising (functional)
- $127,378
Balance sheet and other
- Total assets, start of year
- $1,530,251
- Total assets, end of year
- $1,365,661
- Total liabilities, end of year
- $686,128
- Net assets, end of year
- $679,533
- Land, buildings and equipment
- $145,231
- Net assets without donor restrictions
- $567,433
- Net assets with donor restrictions
- $112,100
- Gross receipts
- $1,281,604
- Employees
- 14
- Volunteers
- 50
- 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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Jacqueline Berger | Executive Director Officer | 40 | $120,000 | $4,411 |
| David Bennet | Chair Trustee or director, Officer | 2 | $0 | $0 |
| Jennifer Ferrebee | Vice Chair Trustee or director, Officer | 2 | $0 | $0 |
| Kerri Chisolm | Treasurer Trustee or director, Officer | 2 | $0 | $0 |
| Kate Schmieding | Secretary Trustee or director, Officer | 2 | $0 | $0 |
| Jeremiah Bacon | Board Member Trustee or director | 1 | $0 | $0 |
| Chris Brown | Board Member Trustee or director | 1 | $0 | $0 |
| Edward Kronsberg | Board Member Trustee or director | 1 | $0 | $0 |
| Margie Longshore | Board Member Trustee or director | 1 | $0 | $0 |
| Sharon L McGhee | Board Member Trustee or director | 1 | $0 | $0 |
| Andy McCarthy | Board Member Trustee or director | 1 | $0 | $0 |
| Charles McClendon | Board Member Trustee or director | 1 | $0 | $0 |
| Jonathan Sanchez | Board Member Trustee or director | 1 | $0 | $0 |
| Ryan Stewart | Board Member Trustee or director | 1 | $0 | $0 |
| Mimi Striplin | Board Member Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JACQUELINE BERGER | EXECUTIVE DI Officer | 40 | $113,127 | $4,800 |
| DAVID BENNET | CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| JEFF PLOTNER | VICE CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| TERRI HERUBIN | PAST CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| KERRI CHISOLM | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| JENNIFER FERREBEE | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| CHARLES MCCLENDON | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| JEREMIAH BACON | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| ANDY MCCARTHY | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| EDWARD KRONSBERG | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| MARGIE LONGSHORE | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| JONATHAN SANCHEZ | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| RYAN STEWART | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| KATE SCHMIEDING | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| SHARON L MCGHEE | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1859 SUMMERVILLE AVE STE 800, N CHARLESTON, SC 29405-9448
- In care of
- % JAMEE HALEY
- Principal officer (990 for 2024)
- Jacqueline Berger, 1859 Summervile Avenue Suite 800, Charleston, SC 29405
- Signed the 990
- Jacquie Berger, Executive Director
- Phone
- (843) 740-5444
- Return prepared by
- Glaser and Company LLC
Mission
Lowcountry Local First advances economic prosperity and local ownership through innovative and inclusive initiatives that build our communitys wealth and wellbeing.
Program accomplishments
- Lowcountry Local First's work leverages our understanding of our more than 450 local business and more than 12,000 employees across all sectors, and is informed by staff with expertise and on-the-ground experience in local economy-building, innovative economic development, entrepreneur support, sustainable agriculture, and food systems. Our mission is to advance economic prosperity and local ownership through innovative and inclusive initiatives that build our community's wealth and wellbeing. Our Initiatives create the building blocks of a strong local economy and include: (Continued on Schedule O)Awareness Throughout the year, Lowcountry Local First works to build awareness and support for local businesses. In order to shift citizen and institutional spending to local businesses, Lowcountry Local First conceives of and implements highly-visible awareness campaigns, including Eat Local Season and Buy Local Season. Campaign participants pledge to shift their personal and business spending to locally-owned retailers, financial institutions, service providers, farmers, artists, etc. Affinity Serving our member businesses remains our core work. To ensure that local business owners have the resources and support they need to thrive, we host monthly learning and networking Local Socials. Local Works, an affordable community coworking space, provides businesses a place to share information and resources, host meetings, and come together in a collaborative setting. Additional initiatives including our Local Expertise Exchange and our Commercial Space Advisory Committee foster an environment in which local business owners can connect to and assist each other. Advocacy As an organization, we support policies and economic development initiatives that level the playing field for local businesses. Our priorities include, but are not limited to: - Eliminating red tape for starting or operating a local business. - Supporting the creation of independent business districts through regulation of "formula businesses," property tax abatements, and other innovative methods. - Educating the public and local businesses on anti-monopoly regulation of Amazon to encourage competition, entrepreneurial opportunity, and fair practices toward small businesses. - Championing policies to address the root causes of workforce challenges, including affordable housing, a multi-modal transportation system, affordable/accessible childcare, skills training, etc. Innovation Through our annual Good Business Summit, we bring thought leaders nationally and locally together to share big ideas as well as challenges and promote the idea of businesses as a force for good. Inclusivity Since 2019 Lowcountry Local First has operated Good Enterprises, a program which is equipping emerging entrepreneurs with the tools they need to run successful businesses. We bring resources to traditionally underserved populations as a step forward on the journey towards a more equitable economy. The curriculum for this program was selected because of its proven impact on the lives of individuals and communities with the potential to transform the economic landscape of the Lowcountry. The program, which includes a 12-week Community Business Academy, Business Accelerator Services, and Credit to Capital, is offered in both English and Spanish, and serves more than 100 people per year.Expenses $1,002,887 · grants $5,000 · revenue $274,184
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 | Not 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
- 87-0792700
- 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)
- Community improvement and capacity building (S41)
- Assets (IRS master file)
- $1,365,661
- Income (IRS master file)
- $1,281,604
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,281,604 | $1,247,665 | $1,365,661 | XML |
| 990 | December 2023 | $1,155,641 | $1,212,777 | $1,530,251 | XML |
| 990 | December 2022 | $1,255,880 | $1,211,975 | $1,739,977 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 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 87-0792700).
Questions about LOWCOUNTRY LOCAL FIRST
- What is the EIN of LOWCOUNTRY LOCAL FIRST?
- The employer identification number (EIN) of LOWCOUNTRY LOCAL FIRST is 87-0792700.
- Is LOWCOUNTRY LOCAL FIRST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to LOWCOUNTRY LOCAL FIRST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LOWCOUNTRY LOCAL FIRST 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 LOCAL FIRST due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LOWCOUNTRY LOCAL FIRST last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of LOWCOUNTRY LOCAL FIRST?
- The 990 for the year ended December 31, 2024 names Jacqueline Berger.
- Who are the officers and directors of LOWCOUNTRY LOCAL FIRST?
- The 990 for the year ended December 31, 2024 lists 15 people; 1 received compensation from the organization, the highest $120,000 (Jacqueline Berger, Executive Director).
- How much revenue does LOWCOUNTRY LOCAL FIRST have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,281,604, expenses of $1,247,665 and total assets of $1,365,661 at year end.
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