Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
990EZ • Fiscal year 2024 • EIN 27-5125988
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
Score unavailable
Net margin requires both revenue and expenses on this filing.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Asset Growth
3rd percentile
Faster asset growth than 3% of similar nonprofits.
Revenue Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Assets
Down$0
Down $1,817 (-100%) from 2023
Net Assets
Down-$3,716
Down $2,733 (-278%) from 2023
Liabilities
Up$3,716
Up $916 (+33%) from 2023
Revenue
Flat$0
Flat from 2023
Expenses
Down$2,733
Down $1,078 (-28%) from 2023
Net Income
Up-$2,733
Up $1,078 (+28%) from 2023
The underground development foundation seeks to build a unique underground community park in a historic trolley terminal on the lower east side of new york city, an area which has limited availability of open space for public use. By using innovative solar technology to illuminate the unused, neglected space, the organization will provide a beautiful respite and a cultural attraction in one of the world's most dense, exciting urban environments.
To transform an abandoned nyc trolly terminal into a vibrant green space using solar technology.
| Description | Grants | Expenses |
|---|---|---|
| TO TRANSFORM AN ABANDONED NYC TROLLEY TERMINAL INTO A VIBRANT GREEN SPACE USING SOLAR TECHNOLOGY. | - | - |
| YOUTH EDUCATION- PROGRAMS DESIGNED TO PREPARE YOUNG PEOPLE FOR CAREERS AND EDUCATIONAL PATHS IN SCIENCE, TECHNOLOGY, ENGINEERING, ARTS, AND MATHEMATICS RELATED FIELDS THROUGH INNOVATIVE YOUTH MENTORSHIPS AND JOB TRAINING OPPORTUNITIES, SUCH AS PUBLIC EXHIBITS AND WORKSHOPS. | - | - |
| RESEARCH AND DESIGN - EXPENENSES INCURRED TO GATHER AND ANALYZE DISTRICT WIDE COMMUNITY NEEDS AND STUDY AREA DATA AND TO RESERACH BEST PRACTICES FOR PUBLIC SPACE DESIGN AND INNOVATIVE ECONOMIC DEVELOPMENT. THE GOAL IS TO PROVIDE A CONSISTENT FORRUM FOR OPEN COMMUNITY FEEDBACK AND TO DEVELOPE A COMMUNITY-CENTERED VISION WITH A DIVERSE GROUP OF COMMUNITY RESIDENTS AND STAKEHOLDERS. | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DANIEL BARASCH | Director | - | $0 | - | - |
| DAVID BARRY | Co-Chairman | - | $0 | - | - |
| JAMES RAMSEY | Director | - | $0 | - | - |
| JOLIE HUNT-POTTER | Director | - | $0 | - | - |
| JOSHUA SIREFMAN | Co-Chairman | - | $0 | - | - |
| MARQUISE STILLWELL | Vice Chair | - | $0 | - | - |
| PAUL HOFFMAN | Director | - | $0 | - | - |
| PETER SHAPIRO | Director | - | $0 | - | - |
| SERENA ALTSCHUL | Director | - | $0 | - | - |
| SIGNE NIELSEN | Director | - | $0 | - | - |
| WILLY WILSON | Director | - | $0 | - | - |
“Office Expenses $310”
“Depreciation $264”
“WEBSITE $300”
“SOFTWARE $99”
“COMPUTER & INTERNET $54”
“Furniture and Fixtures - Beginning $342 Furniture and Fixtures - Ending $0”
“Accounts Payable and Accrued Expenses - Beginning $2800 Accounts Payable and Accrued Expenses - Ending $3716”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | KRA LLC |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2122970707 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1120 Avenue of the Americas 4th Flo |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | NEW YORK |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 10036 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 1475 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -2733 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1706 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/FinalReturnInd | 0 | X |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 1817 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -983 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -3716 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -983 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -3716 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DANIEL BARASCH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DAVID BARRY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JAMES RAMSEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | JOLIE HUNT-POTTER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JOSHUA SIREFMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | MARQUISE STILLWELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | PAUL HOFFMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | PETER SHAPIRO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | SERENA ALTSCHUL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | SIGNE NIELSEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | WILLY WILSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | CO-CHAIRMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | CO-CHAIRMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | VICE CHAIR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 10 | Director |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | true |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 342 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 1027 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO TRANSFORM AN ABANDONED NYC TROLLY TERMINAL INTO A VIBRANT GREEN SPACE USING SOLAR TECHNOLOGY. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO TRANSFORM AN ABANDONED NYC TROLLEY TERMINAL INTO A VIBRANT GREEN SPACE USING SOLAR TECHNOLOGY. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | YOUTH EDUCATION- PROGRAMS DESIGNED TO PREPARE YOUNG PEOPLE FOR CAREERS AND EDUCATIONAL PATHS IN SCIENCE, TECHNOLOGY, ENGINEERING, ARTS, AND MATHEMATICS RELATED FIELDS THROUGH INNOVATIVE YOUTH MENTORSHIPS AND JOB TRAINING OPPORTUNITIES, SUCH AS PUBLIC EXHIBITS AND WORKSHOPS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | RESEARCH AND DESIGN - EXPENENSES INCURRED TO GATHER AND ANALYZE DISTRICT WIDE COMMUNITY NEEDS AND STUDY AREA DATA AND TO RESERACH BEST PRACTICES FOR PUBLIC SPACE DESIGN AND INNOVATIVE ECONOMIC DEVELOPMENT. THE GOAL IS TO PROVIDE A CONSISTENT FORRUM FOR OPEN COMMUNITY FEEDBACK AND TO DEVELOPE A COMMUNITY-CENTERED VISION WITH A DIVERSE GROUP OF COMMUNITY RESIDENTS AND STAKEHOLDERS. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 2800 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 3716 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 2733 |
| IRS990EZ/TotalRevenueAmt | 0 | 0 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | THELOWLINE.ORG |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 0 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleN/AssetsDistributedInd | 0 | true |
| IRS990ScheduleN/AttorneyGeneralNotifiedInd | 0 | false |
| IRS990ScheduleN/BondLiabilitiesDischargedInd | 0 | false |
| IRS990ScheduleN/BondsOutstandingInd | 0 | false |
| IRS990ScheduleN/DirectorOfSuccessorInd | 0 | false |
| IRS990ScheduleN/EmployeeOfSuccessorInd | 0 | false |
| IRS990ScheduleN/LiabilitiesPaidInd | 0 | true |
| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | false |
| IRS990ScheduleN/ReceiveCompensationInd | 0 | false |
| IRS990ScheduleN/RequiredToNotifyAGInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Office Expenses $310 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Depreciation $264 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | WEBSITE $300 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | SOFTWARE $99 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COMPUTER & INTERNET $54 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Furniture and Fixtures - Beginning $342 Furniture and Fixtures - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Accounts Payable and Accrued Expenses - Beginning $2800 Accounts Payable and Accrued Expenses - Ending $3716 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1009 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Assets.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Total Liabilities.1001 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DANIEL BARASCH |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Director |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | UNDERGROUND DEVELOPMENT FOUNDATION |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | THE LOWLINE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | UNDE |
| ReturnHeader/Filer/EIN | 0 | 275125988 |
| ReturnHeader/Filer/PhoneNum | 0 | 7185944702 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 5 WHITE STREET 4B |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NEW YORK |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 10013 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 113387220 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CHARLES A KERNER CPA PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 78 GATEWAY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ROCKVILLE CENTRE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 11570 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2126754030 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CHARLES A KERNER CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T09:22:12-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.