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LOWCOUNTRY MEDIATION CENTER

EIN 42-1748654 CHARLESTON, SC

Largest nonprofits in South Carolina

Revenue 2025
$106,113
Expenses 2025
$71,886

Program services were 70.0% of total expenses calculated — Part III's total program service expenses over total expenses, both as filed.

As filed

Subsection
03
NTEE code
X03
Classification
1000
Street
PO BOX 1238

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2025

Primary exempt purpose

TO PROVIDE AFFORDABLE, HIGH QUALITY MEDIATION SERVICES TO RESOLVE CONFLICT WHILE GROWING AN EXPERIENCED POOL OF MEDIATORS TO SERVE THE COMMUNITY.

  • 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

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Tyla N Bowman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Greg Perry

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Michael Samuel

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Nina N Sperling

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Catherine M Wilhoit

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Carolyn Bone

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Keisha Kirkland

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Paul Rahn

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jill Em Halevi

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • John A Massalon

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Richard S Dukes

    TREASURER

    Total calculated
    $0
    Hours/week
    2

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $106,113
    Expenses
    $71,886
    Contributions
    $63,506
    Grants paid
    not reported
  • 2024
    Revenue
    $77,244
    Expenses
    $53,016
    Contributions
    $24,194
    Grants paid
    not reported
  • 2023
    Revenue
    $70,084
    Expenses
    $56,071
    Contributions
    $40,298
    Grants paid
    not reported

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Form 990-N e-Postcard, tax year 2022

Tax period
1 January 2022 to 31 December 2022
Principal officer
Jill HaLevi
Mailing address
PO Box 1238Charleston SC 29402
Website
mediationcentercharleston.org

As filed, from the IRS e-Postcard file of 2 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.