Nonprofit · EIN 46-2003223
FRIENDS OF THE LOWLINE
Tax-exempt (reinstated) · CHARLESTON, SC 29403
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,578,078 | $101,839 | $1,476,239 | $1,168,834 | $0 | $1,168,834 |
| December 31, 2024 | 990 | $19,729 | $20,462 | -$733 | $31,525 | $338,930 | -$307,405 |
| December 31, 2023 | 990 | $78,694 | $58,521 | $20,173 | $32,258 | $338,930 | -$306,672 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,224,071
- Program service revenue
- $0
- Investment income
- $15,077
- Other revenue
- $338,930
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $66,485
- Salaries, compensation and benefits (total)
- $66,485
- Professional fundraising fees
- $0
- Legal fees
- $455
- Accounting fees
- $1,040
- Program services (functional)
- $100,344
- Management and general (functional)
- $1,495
Balance sheet and other
- Total assets, start of year
- $31,525
- Total assets, end of year
- $1,168,834
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,168,834
- Net assets without donor restrictions
- $1,168,834
- Gross receipts
- $1,578,078
- Employees
- 1
- Volunteers
- 11
- Year formed
- 2013
- State of legal domicile
- SC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Frank Haygood | Chair Trustee or director, Officer | 1 | $0 |
| Ronald Owens | Treasurer Trustee or director, Officer | 1 | $0 |
| W Andrew Gowder Jr | Secretary Trustee or director, Officer | 1 | $0 |
| Barney Blakney | Board Member Trustee or director | 1 | $0 |
| Ben Liebetrau | Board Member Trustee or director | 1 | $0 |
| Harry Lesesne | Board Member Trustee or director | 1 | $0 |
| Megan Mills | Board Member Trustee or director | 1 | $0 |
| Michael Messner | Board Member Trustee or director | 1 | $0 |
| Mimi VanWyck | Board Member Trustee or director | 1 | $0 |
| Rev Mathew Rivers | Board Member Trustee or director | 1 | $0 |
| Winslow Hastie | Board Member Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Frank Haygood | Chair Trustee or director, Officer | 1 | $0 |
| Ronald Owens | Treasurer Trustee or director, Officer | 1 | $0 |
| W Andrew Gowder Jr | Secretary Trustee or director, Officer | 1 | $0 |
| Barney Blakney | Board Member Trustee or director | 1 | $0 |
| Ben Liebetrau | Board Member Trustee or director | 1 | $0 |
| Harry Lesesne | Board Member Trustee or director | 1 | $0 |
| Megan Mills | Board Member Trustee or director | 1 | $0 |
| Michael Messner | Board Member Trustee or director | 1 | $0 |
| Mimi VanWyck | Board Member Trustee or director | 1 | $0 |
| Rev Mathew Rivers | Board Member Trustee or director | 1 | $0 |
| Winslow Hastie | Board Member Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Andy Gower | Secretary Trustee or director, Officer | 1 | $0 |
| Frank Haygood | Chair Trustee or director, Officer | 1 | $0 |
| Ron Owens | Treasurer Trustee or director, Officer | 1 | $0 |
| Scott Parker | Vice Chair Trustee or director, Officer | 1 | $0 |
| Barney Blakney | Board Member Trustee or director | 1 | $0 |
| Harry Lesesne | Board Member Trustee or director | 1 | $0 |
| Mathew Rivers | Board Member Trustee or director | 1 | $0 |
| Megan Mills | Board Member Trustee or director | 1 | $0 |
| Michael Messner | Board Member Trustee or director | 1 | $0 |
| Mimi VanWyck | Board Member Trustee or director | 1 | $0 |
| Scott Watson | Board Member Trustee or director | 1 | $0 |
| Todd Wigfield | Board Member Trustee or director | 1 | $0 |
| Tom Bradford | Board Member Trustee or director | 1 | $0 |
| Winslow Hastie | Board Member Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 16 CHARLOTTE ST B, CHARLESTON, SC 29403-6331
- In care of
- % AUSTEN & GOWDER
- Principal officer (990 for 2025)
- RON OWENS, 1629 MEETING STREET, CHARLESTON, SC 29405
- Signed the 990
- RON OWENS, TREASURER
- Phone
- (843) 437-5565
- Return prepared by
- Forvis Mazars LLP
Mission
TO BUILD, PROGRAM, AND PROMOTE THE LOWLINE AS A GREAT PUBLIC SPACE FOR ALL.
Program accomplishments
- 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.Expenses $100,344
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 46-2003223
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S99)
- Assets (IRS master file)
- $1,168,834
- Income (IRS master file)
- $1,578,078
Revocation and reinstatement
- Exemption revoked
- May 15, 2015
- Posted by the IRS
- October 22, 2016
- Reinstated
- Effective June 15, 2016
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,578,078 | $101,839 | $1,168,834 | IRS |
| 990 | December 2024 | $19,729 | $20,462 | $31,525 | IRS |
| 990 | December 2023 | $78,694 | $58,521 | $32,258 | IRS |
| 990 | December 2022 | $64,724 | $92,856 | $12,085 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 46-2003223).
Questions about FRIENDS OF THE LOWLINE
- What is the EIN of FRIENDS OF THE LOWLINE?
- The employer identification number (EIN) of FRIENDS OF THE LOWLINE is 46-2003223.
- Is FRIENDS OF THE LOWLINE tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2015 and reinstated it effective June 15, 2016.
- Are donations to FRIENDS OF THE LOWLINE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF THE LOWLINE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRIENDS OF THE LOWLINE due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF THE LOWLINE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FRIENDS OF THE LOWLINE?
- The 990 for the year ended December 31, 2025 names RON OWENS.
- Who are the officers and directors of FRIENDS OF THE LOWLINE?
- The 990 for the year ended December 31, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF THE LOWLINE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,578,078, expenses of $101,839 and total assets of $1,168,834 at year end.
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