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Friends of the Lowline

EIN 46-2003223 · Charleston, SC

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong100 out of 100GovernanceFair68 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO BUILD, PROGRAM, AND PROMOTE THE LOWLINE AS A GREAT PUBLIC SPACE FOR ALL.

Income
$1.6 million
Spending
$101,839
Spent on programs
99%
Reserves
Over 10 years of spending
Largest source of income
donations and private grants, 78%
Employees
1
Volunteers
11

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 100 out of 100. Higher than 90% of charities in its peer group (community improvement, $1m to $10m).

  • Reserves

    35 of 35

    Spendable reserves would cover more than ten years of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 94% of income.

  • Income trend

    15 of 15

    Income rose 7899% on the year before.

  • Spending floor

    15 of 15

    99% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 68 out of 100. Higher than 18% of charities in its peer group (community improvement, $1m to $10m).

  • Independent board

    25 of 25

    11 of 11 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Independent check of accounts

    0 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $100,344 spent. For the past ten years, the Friends of the Lowcountry LowLine have been working toward their goal of transforming a derelict rail spur located in downtown Charleston, SC into a linear park. At the end of 2017, the organization was able to consummate an agreement between itself, Norfolk-Southern and the city of Charleston for the transfer of the property to the city. Since that time, we have worked toward development of a design and toward establishing the relationships with the City, its residents, developers and merchants to make the vision a reality. As little as a year ago, we envisioned an 8 to 12-foot wide path stretching along the right of way. Today, we glimpse much more: the promises we see far exceed our earlier assessments. THE LOWLINE IS NOT A PATH. IT'S A SYSTEM. It is a green network connecting the Charleston region enhancing neighborhoods and richly increasing the vibrancy of this great city. Its impacts will run the gamut: better transportation options, flood control, economic opportunity for all, community beautification, neighborhood connectivity, recreation, art, music and performance venues, and more. It can and will make our quality of life the city's overall livability better for everyone. But on an even higher level the LowLine will have a truly catalytic effect: its final design will spring from the involvement and empowerment of the people in the neighborhoods it touches, the very people who have the biggest stake in what the LowLine will be; how it will serve them, their families and their neighbors. Not characterized by a single design concept covering its entirety, north to south, rather, each of the six distinctive LowLine sections will reflect the unique character of its adjacent neighborhood. Community participation in the design process will ensure that uniqueness. Even as we work toward fulfilling this vision, the Friends of the LowLine continue to promote affordable workforce housing, and toward protecting homeowners and renters by pressing to find ways they can remain in their homes and keep their neighborhoods as their own.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Worth knowing.

    Status was revoked on May 15, 2015 for not filing returns for three years, and reinstated on June 15, 2016.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since October 2016.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.