The Low INC

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The organization exists to inspire and uplift the community through faith-centered programs that strengthen families, promote fellowship, and support overall well-being. Through activities and events held on our farm, we provide meaningful experiences for individuals of all ages

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 35-2693644) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Run by 10 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
2 of 2
filings with a surplus
Average surplus $394K a year · 77% of revenue · last 2 filings
A surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
0.1 mo
of spending, in cash
0.1 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Liabilities are 0% of assets.
Pt X · Ln 26
Independent board members
0
of 2 voting members
None of 2 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$574K
+28% vs prior year
Spent
$121K
To programs
100%
Net assets
$787K
By yearFY2023–FY2024
Revenue
$574K
FY2024▲ +28%
Tap a bar for its year
Revenue by fiscal year
FY2023$449K
FY2024$574K
Expenses
$121K
FY2024▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2023$115K
FY2024$121K
Net assets
$787K
FY2024▲ +136%
Tap a bar for its year
Net assets by fiscal year
FY2023$334K
FY2024$787K

From the FY2024 Form 990 · see the original

Is it real?

Yes. Exemption reinstated (2023-05-15). Per the IRS revocation list. Latest filing on record: FY2024. IRS ruling in Oct 2024.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $121K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

2 people listed on the 990.

Part VII, Section A · reportable compensation
President Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
See The Low INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Inspires and uplifts community through faith-centered farm programs strengthening families and promoting well-being.

Questions for The Low INC

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3 programs · $121K · in their own filed words · FY2024
01

Community Faith & Wellness Programs The organization provides faith-centered community programs that strengthen families and promote emotional, spiritual, and physical well-being. Activities include gatherings, workshops, and farm-based experiences designed to foster connection, resilience, and healthy lifestyles for individuals of all…

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 35-2693644) · Dispute this line
$80Kprogram expense
02

Outreach & Support for Individuals in Need We serve individuals and families experiencing hardship, hurt, or crisis by offering encouragement, resources, and a supportive environment. Through faith-based outreach, we help those in dark or difficult places access community connection, spiritual support, and programs that promote hope and…

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 35-2693644) · Dispute this line
$31Kprogram expense
03

Family & Fellowship Events on the Farm The organization hosts year-round farm-based events that cultivate community bonding through fellowship, fun, and faith. These experiencesopen to all agesare designed to build strong relationships, promote positive family engagement, and shine Gods love throughout the community.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 35-2693644) · Dispute this line
$10Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$574K
Ln 12
Gifts and grantsLn 1h$574K
Money outPt IX
$121K
Ln 25
Programscol B$121K
Owns and owesPt X
$787K
net assets · Ln 32
Cash and savingsLn 1–2$547
Total assetsLn 16$787K
LiabilitiesLn 26$0
PeoplePt VI, VII
2
listed · VII A
PaidVII A0
Voting boardVI 1a2
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$574K
Total revenueLn 12$574K
Assets in detailPt X, end of year
CashLn 1$547
Cash and savings togetherLn 1–2$547
Land, buildings, equipmentLn 10c$787K
Total assetsLn 16$787K
LiabilitiesLn 26$0
Net assetsLn 32$787K
OperationsPt I, VI
EmployeesI 50
VolunteersI 610
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$15K$547
Land, buildings, equipmentLn 10c$319K$787K
Total assetsLn 16$334K$787K
LiabilitiesLn 26$0$0
Net assetsLn 32$334K$787K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$550$550
Office expensesLn 13$508$508
OccupancyLn 16$114K$114K
TravelLn 17$500$500
Other expenses (24a–d)Ln 24$1K$1K
All other expensesLn 24e$4K$4K
Total functional expensesLn 25$121K$121K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 17, 2025 $574K$121K$454K$787K 990 PDF
FY2023Filed with the IRS Nov 17, 2025 $449K$115K$334K$334K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $574,095 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $449,032$574,095
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $449,032$574,095
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $115,402$120,595
I-18 Total expensesPrior year $115,402$120,595
I-19 Revenue less expensesPrior year $333,630$453,500
Part VI · Governance 0 of 2 board members independent, 1 to look at
VI-1a Voting members of the governing body2
VI-1b Independent voting members0
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $574,095 across 4 lines filed
VIII-1f All other contributions, gifts and grants$574,095
VIII-1h Total contributions, gifts and grants$574,095
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$574,095
Part IX · Statement of functional expenses $120,595 across 6 lines filed
IX-11a Management feesPrograms $550$550
IX-13 Office expensesPrograms $508$508
IX-16 OccupancyPrograms $113,761$113,761
IX-17 TravelPrograms $500$500
IX-24 Other expenses (24a–d)Programs $1,401$1,401
IX-24e All other expensesPrograms $3,875$3,875
IX-25 Total functional expensesPrograms $120,595 · Management $0 · Fundraising $0$120,595
Part X · Balance sheet $787,130 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $15,042$547
X-10c Land, buildings and equipment, netStart of year $318,588$786,583
X-16 Total assetsStart of year $333,630$787,130
X-26 Total liabilitiesStart of year $0$0
X-31 Retained earnings or endowmentStart of year $333,630$787,130
X-32 Total net assets or fund balancesStart of year $333,630$787,130
X-33 Total liabilities and net assetsStart of year $333,630$787,130
Part XI · Reconciliation of net assets $787,130 net assets at year end
XI-1 Total revenue$574,095
XI-2 Total expenses$120,595
XI-3 Revenue less expenses$453,500
XI-4 Net assets at start of year$333,630
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$787,130

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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