Lowcountry Gullah

Nonprofit profile at a glance

EIN
842343316
IRS 990 coverage
2023–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025, Form 990-EZ 2022, Form 990-N 2020
Location
Hilton Head Island, South Carolina, United States
Phone
8437153506
Rating
46
Verdict
MIXED
Rating confidence
Moderate
Sector
Historical Societies & Historic Preservation

Official website

Reported finances

Revenue
$119,279
Expenses
$122,405
Assets
$124,271
Liabilities
$-93,634

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Highest reported compensation

  • Luana Graves Sellars (Founder Member): $7,300 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote and document the richly significant Gullah culture and its contributions to the United States, serving as a historical resource and cultural tourism influencer that provides a central link to cultural elements woven into the fabric of society.

What it reported doing in 2025

Lowcountry Gullah is a website based nonprofit that documents the rich history, culture and traditions of Gullah Geechee people. Through articles, documentaries and a podcast, Lowcountry Gullah educates and informs about the significant contributions that the people and culture have made to the founding of the United States.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 4
  • Transparency & Controls: 100
  • Accountability: 63
  • Sustainability: 26
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 4.2%; rating input score 4
  • Program expense ratio: 4.1%; rating input score 4
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2.6%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 1.02; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -47.4% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -3.3% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: -5.2% per year; rating input score 0; 9th percentile among comparable filings

Details

  • What they do: 3 programs and campaigns described on the official site · 7 operating locations identified
  • Where the money goes: 4.2% of revenue deployed · 4.1% of spending went to programs
  • Governance: 4 of 4 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $7K · 4 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 4/100.
  • High — Financial Efficiency: Program expense ratio scored 4/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • High — Sustainability: Operating margin scored 29/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • High — Growth: Asset growth scored 0/100.