Civic Intelligence

Lowcountry Lowline

EIN 46-2003223 • 501(c)3 • Charleston, SC

Profile

To build, program, and promote the lowline as a great public space for all.

1629 Meeting StreetCharleston, SC 29405

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

99th percentile

10.75x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

99th percentile

17.18x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

38th percentile

-3.7%

Higher net margin than 38% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

49th percentile

-2.3%

Faster asset growth than 49% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

10th percentile

-75%

Faster revenue growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$31,525

Down $733 (-2.3%) from 2023

Liabilities

Flat

$338,930

Flat from 2023

Net Assets

Down

-$307,405

Down $733 (-0.2%) from 2023

Operations
Liabilities / Revenue99th percentileNet Margin38th percentile

Revenue

Down

$19,729

Down $58,965 (-75%) from 2023

Expenses

Down

$20,462

Down $38,059 (-65%) from 2023

Net Income

Down

-$733

Down $20,906 (-104%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth49th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0-$500K-$1.0MAssets 2013: $41,427Liabilities 2013: $02013Assets 2014: $37,196Liabilities 2014: $02014Assets 2015: $3,330Liabilities 2015: $02015Assets 2016: $143,211Liabilities 2016: $0Net Assets 2016: $143,2112016Assets 2017: $523Liabilities 2017: $1,000,000Net Assets 2017: -$999,4772017Assets 2018: $7,207Liabilities 2018: $574,809Net Assets 2018: -$567,6022018Assets 2019: $3,565Liabilities 2019: $339,175Net Assets 2019: -$335,6102019Assets 2020: $98,046Liabilities 2020: $345,151Net Assets 2020: -$247,1052020Assets 2021: $40,217Liabilities 2021: $338,930Net Assets 2021: -$298,7132021Assets 2022: $12,085Liabilities 2022: $338,930Net Assets 2022: -$326,8452022Assets 2023: $32,258Liabilities 2023: $338,930Net Assets 2023: -$306,6722023Assets 2024: $31,525Liabilities 2024: $338,930Net Assets 2024: -$307,4052024

Highlighted filing

2024

Assets$31,525
Liabilities$338,930
Net Assets-$307,405
Open 2024 Filing

Operations Trend

Revenue Growth10th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0M-$2.0MRevenue 2013: $80,000Expenses 2013: $38,573Net Income 2013: $41,4272013Revenue 2014: $0Expenses 2014: $4,231Net Income 2014: -$4,2312014Revenue 2015: $100,000Expenses 2015: $133,866Net Income 2015: -$33,8662015Revenue 2016: $250,130Expenses 2016: $110,249Net Income 2016: $139,8812016Revenue 2017: $1,115,849Expenses 2017: $2,118,142Net Income 2017: -$1,002,2932017Revenue 2018: $449,825Expenses 2018: $17,950Net Income 2018: $431,8752018Revenue 2019: $248,128Expenses 2019: $16,137Net Income 2019: $231,9912019Revenue 2020: $265,928Expenses 2020: $177,423Net Income 2020: $88,5052020Revenue 2021: $86,863Expenses 2021: $138,471Net Income 2021: -$51,6082021Revenue 2022: $64,724Expenses 2022: $92,856Net Income 2022: -$28,1322022Revenue 2023: $78,694Expenses 2023: $58,521Net Income 2023: $20,1732023Revenue 2024: $19,729Expenses 2024: $20,462Net Income 2024: -$7332024

Highlighted filing

2024

Revenue$19,729
Expenses$20,462
Net Income-$733
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$31,525
Liabilities
$338,930
Net assets
-$307,405
Revenue
$19,729
Expenses
$20,462
Net income
-$733
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.03$0.34$0.31$0.02$0.02$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.03$0.34$0.31$0.08$0.06$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.01$0.34$0.33$0.06$0.09$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.04$0.34$0.30$0.09$0.14$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.10$0.35$0.25$0.27$0.18$0.09
2019Summary only. Only limited summary data is available for this year.$0.00$0.34$0.34$0.25$0.02$0.23
2018Summary only. Only limited summary data is available for this year.$0.01$0.57$0.57$0.45$0.02$0.43
2017Detailed filing. Detailed filing data is available for this year.$0.00$1.00$1.00$1.12$2.12$1.00
2016Summary only. Only limited summary data is available for this year.$0.14$0.00$0.14$0.25$0.11$0.14
2015Summary only. Only limited summary data is available for this year.$0.00$0.00$0.10$0.13$0.03
2014Summary only. Only limited summary data is available for this year.$0.04$0.00$0.00$0.00$0.00
2013Summary only. Only limited summary data is available for this year.$0.04$0.00$0.08$0.04$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.1
Gross Receipts
$19,729
Mission and Program Overview

Mission

To build, program, and promote the lowline as a great public space for all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$32,258$31,525▼ $733
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Land, Buildings, and Equipment, Net$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$32,258$31,525▼ $733
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$338,930$338,930→ $0
Total Liabilities$338,930$338,930→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-306,672$-307,405▼ $733
Total Net Assets Fund Balance$-306,672$-307,405▼ $733
Total Liabilities and Net Assets / Fund Balance$32,258$31,525▼ $733
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Frank HaygoodChair
Barney BlakneyBoard Member
Ben LiebetrauBoard Member
Harry LesesneBoard Member
Megan MillsBoard Member
Michael MessnerBoard Member
Mimi VanWyckBoard Member
Rev Mathew RiversBoard Member
Winslow HastieBoard Member
W Andrew Gowder JrSecretary
Ronald OwensTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$19,729
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$19,729
Change in Net Assets
$-733
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$20,462
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$17,229--$17,229
Insurance$1,815--$1,815
Fees for Services Accounting-$1,200-$1,200
Information Technology$189--$189
Advertising$29--$29
Total Functional Expenses$19,262$1,200$0$20,462
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Income Taxes$338,930
Bank Loan-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 4 Significant changes to organizational documents

“An amendment was adopted on 7/29/25 to change the organization's name from "lowcountry lowline" to "friends of the lowline."”

Form 990, Part VI, Line 11B Review of form 990 by governing body

“A draft copy of form 990 was presented to the board prior to filing to offer opportunities for questions and suggested changes. Once the board approved the return, any necessary changes were made and the form 990 was filed with the irs.”

Form 990, Part VI, Line 19 Required documents available to the public

“All formation documents are available upon written request at the mailing address of the organization.”

Filing and Contact Details

Filer

Filer Name
Friends of the Lowline
EIN
46-2003223
Phone
8434375565
Address
1629 MEETING STREET, CHARLESTON, SC 29405

Signing Officer

Name
Ron Owens
Title
Treasurer
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Formed
2013
Legal Domicile
Sc
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
11

Preparer

Firm
Forvis Mazars LLP
Address
500 Ridgefield Court, Asheville, NC 28806
Preparer
Jeremy Naess
Phone
8282542254
Raw XML Appendix392 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0For 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.
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
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IRS990/RentalIncomeOrLossGrp/RealAmt00
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IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt078694
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt064724
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt086863
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0265928
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0515938
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt00
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IRS990ScheduleA/PublicSupportPY170Pct00.64878
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IRS990ScheduleA/TotalSupportAmt0515938
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal Income Taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Bank Loan
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AN AMENDMENT WAS ADOPTED ON 7/29/25 TO CHANGE THE ORGANIZATION'S NAME FROM "LOWCOUNTRY LOWLINE" TO "FRIENDS OF THE LOWLINE."
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DRAFT COPY OF FORM 990 WAS PRESENTED TO THE BOARD PRIOR TO FILING TO OFFER OPPORTUNITIES FOR QUESTIONS AND SUGGESTED CHANGES. ONCE THE BOARD APPROVED THE RETURN, ANY NECESSARY CHANGES WERE MADE AND THE FORM 990 WAS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL FORMATION DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST AT THE MAILING ADDRESS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 4 Significant changes to organizational documents
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b Review of form 990 by governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19 Required documents available to the public
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt019262
IRS990/TotalFunctionalExpensesGrp/TotalAmt020462
IRS990/TotalGrossUBIAmt00
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt011
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt031525
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01629 MEETING STREET
IRS990/USAddress/CityNm0CHARLESTON
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029405
IRS990/VotingMembersGoverningBodyCnt011
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IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RON OWENS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDS OF THE LOWLINE
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0462003223
ReturnHeader/Filer/PhoneNum08434375565
ReturnHeader/Filer/USAddress/AddressLine1Txt01629 MEETING STREET
ReturnHeader/Filer/USAddress/CityNm0CHARLESTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029405
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0440160260
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Forvis Mazars LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0500 Ridgefield Court
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Asheville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028806
ReturnHeader/PreparerPersonGrp/PhoneNum08282542254
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jeremy Naess
ReturnHeader/ReturnTs02025-11-12T14:13:29+00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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