The Underline Management Organization Inc

Nonprofit profile at a glance

EIN
814728090
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-EZ 2020, Form 990-N 2019
Location
Miami, FL, USA
Phone
3056039895
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Environmental Beautification and Aesthetics

Official website

Reported finances

Revenue
$5,878,264
Expenses
$4,250,629
Assets
$2,398,948
Liabilities
$353,616

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • PATRICE GILLESPIE SMITH (PRESIDENT &)

Highest reported compensation

  • PATRICE GILLESPIE SMITH (PRESIDENT &): $162,205 total reported compensation
  • JACOB MARTIN MOSKOWITZ (CHIEF INNOVA): $125,248 total reported compensation
  • LEANA CIANFONI (CHIEF DEVELO): $107,787 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The underline conservancy (tuc) operated, maintained and programmed phase 1, brickell backyard. This half-mile segment features a walking and biking trail, a basketball court, a 50-foot dining table, pollinator gardens, a public stage for performances, numerous gathering spaces and plenty of seating areas. Through the support of the underline conservancys (tuc) contracted staff, the park offers 24-hour security and 16-hour maintenance. The brickell backyard also includes a dog friendly area where more than 20,000 doggie bags have been distributed. With more than 1.5 million visitors in the second year of operations, the staff updated policies and practices to ensure the communitys facilities were maintained in first class condition. Together with 150 area nonprofits, the conservancy offered more than 200 free programs for more than 12000 guests during the year. The underline conservancy took its lessons learned from the operations of phase 1 to prepare and open phase 2, an additional 2

What it reported doing in 2024

This year, the underline continued to expand its reach across miami-dade county. We opened and now operate new park segments, grew our native gardens and urban forests by an additional 15 acres, and strengthened programming, partnerships, and workforce initiatives that deepen our impact across the community. The underline now stretches more than 3 miles from brickell to coconut grove, serving as both a public green space and a key mobility corridor for miami. By the end of 2026, tumo expects to open and operate all 10 miles of the underline. As a growing urban space that brings people together, the underline management organization is pleased to share our 2025 achievements below: welcomed more than 2.7 million visitors who walked, ran, biked, and socialized on the underline. Hosted 209 public and private events with 49,727 total attendees 86% of programming was free and open to the public. Standout events included the underlines first 5k race, the lululemon global day of running (600+ attendees), inter brazil day (5,000+ participants), and a new world symphony pop-up performance. Engaged 745 volunteers who contributed 2,415 hours of service, with an estimated value exceeding 80,000. We recruited 489 new volunteers who supported 190+ events. Planted 1,671 trees and more than 60,000 native plants. The team also planted the parks first two microforests. Continued the green leaders (an apprenticeship that upskills young adults in climate tech and horticulture) program in its third year, hosted 7 field trips, and held 17 environmental education events in partnership with 6 nonprofits through the usda-funded growing miamis green corridor program. Established the park stewards initiative in partnership with chapman partnership and the lennar foundation hiring 6 individuals experiencing homelessness into full-time park roles. Four of the six transitioned into permanent housing by year-end. Launched five inter bike share stations with 50+ bikes, an fpl green fleet of 10+ electric vehicles, and a food and beverage program with eight food trucks and cafes. Installed new cooling centers for frontline employees and completed lighting improvements near the river room to improve park safety. Debuted the parks first augmented reality public art experience, tied to sculptor bony ramirezs installation, in collaboration with Florida international university. Partnered with numerous local nonprofits and the miami police department to help children learn how to ride a bike and enhance bike safety in miami. Installed dozens of new cameras to help enhance safety and count visitors.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 65
  • Accountability: 91
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67%; rating input score 67
  • Program expense ratio: 92.5%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: Pass

Sustainability

  • Operating margin: 27.7%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 0.56; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 29.1% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 35.3% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 47.9% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 67% of revenue deployed · 92.5% of spending went to programs
  • Governance: 9 of 9 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $3.9M in reported program spending
  • Leadership: top reported pay $162K · 16 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $562K reported
  • Consistency: 21 of 21 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.