The LOT Project
Nonprofit profile at a glance
- EIN
- 270353378
- IRS 990 coverage
- 2018–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025, Form 990-EZ 2017
- Location
- Anderson, SC, United States
- Phone
- 864.760.3710
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Religion Related N.E.C.
- Affiliation
- Religious (unspecified)
Reported finances
- Revenue
- $562,601
- Expenses
- $429,211
- Assets
- $926,207
- Liabilities
- $148,607
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- STEPHANIE JACKSON AMELL (PRESIDENT)
Highest reported compensation
- NATE KNOX (EXECUTIVE D): $57,500 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The LOT Project seeks to cultivate intentional relationships with those in need, to build connections to the opportunities in our community, and to serve our neighbors in creative and empowering ways. _The LOT Project EXISTS TO FOSTER A COMMUNITY WHERE OUR NEIGHBORS HAVE ACCESS TO BASIC NEEDS, SHELTER, AND THE LOVE OF JESUS CHRIST._ > ## _OUR FAITH_ _We believe there is only one true God and we believe that the Bible is God’s word. (2 Timothy 3:16-17)_. About UsProgramsDonateVolunteer web design by Lunchbox creative | POWERED BY SQUARESPACE | The lot project is a proud partner of the united way .
What it reported doing in 2025
Artisan gardens: the artisan gardens program provides organic produce and community gathering space free of charge to the "alphabet streets" community in downtown anderson. We currently have three garden plots where we use raised beds, in ground patches, and fruit trees to distribute high quality food to the low income, low access community in the area. We also host a two weekly community outreach events in our gardens catered towards families with children. During these gatherings we play games, build community, and connect the neighbors with resources available to them.
Operating model
- Revenue model
- Donor-supported. 91% of the money available for current operations came from contributions and gifts.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 72% for direct work, and 28% for grants.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 60
- Transparency & Controls: 94
- Accountability: 84
- Sustainability: 62
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 54.2%; rating input score 54
- Program expense ratio: 70.7%; rating input score 71
- Fundraising efficiency: $22.8 raised per $1 spent on fundraising; rating input score 59; 59th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 23.7%; rating input score 76; 76th percentile among comparable filings
- Total-asset coverage ratio: 2.16; rating input score 67; 67th percentile among comparable filings
- Liabilities to assets ratio: 0.16; rating input score 28; 28th percentile among comparable filings
- Officer compensation ratio: 13.4%; rating input score 28; 28th percentile among comparable filings
Growth
- Program expense growth: 2.4% per year; rating input score 100; 24th percentile among comparable filings
- Revenue growth: 10.5% per year; rating input score 100; 62nd percentile among comparable filings
- Asset growth: 21% per year; rating input score 100; 80th percentile among comparable filings
Details
- What they do: Mission, programs, and operating context captured from the official website.
- Where the money goes: 54.2% of revenue deployed · 70.7% of spending went to programs
- Governance: 7 of 7 board members independent · 5 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $303K in reported program spending
- Leadership: top reported pay $58K · 8 people listed
- Consistency: 28 of 28 current checks pass
- Schedules: 7 filed schedules · includes major donors and grants
- Filing history: 8 filing years from 2018 to 2025
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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.
- Review — Financial Efficiency: Mission deployment rate scored 54/100.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- Review — Financial Efficiency: Fundraising efficiency scored 59/100.
- High — Sustainability: Liabilities to assets ratio scored 28/100.
- High — Sustainability: Officer compensation ratio scored 28/100.