Friends of the Lowline

What it reported doing in 2025

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.

Financial Efficiency

• Mission deployment rate: 7.3%; rating input score 7
• Program expense ratio: 98.5%; rating input score 99
• Fundraising efficiency: Limited

Transparency & Controls

• Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
• Pay-setting controls: Limited
• Foreign activity oversight: Limited
• Grant itemization coverage: Limited
• Major donor itemization: Yes; rating input score 100
• Related-party transparency: Limited

Accountability

• Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
• Governance controls: 3 of 7 controls in place; rating input score 43
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Fail
  • Document-retention policy: Fail
  • CEO compensation review process: NotApplicable
  • Other executive compensation review process: NotApplicable
  • Form 990 shared with the board: Pass
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Missing
  • Independent financial-statement audit: Fail

Sustainability

• Operating margin: 93.5%; rating input score 99; 99th percentile among comparable filings
• Total-asset coverage ratio: 11.48; rating input score 92; 92nd percentile among comparable filings
• Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
• Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

• Program expense growth: -59.7% per year; rating input score 0; 1st percentile among comparable filings
• Revenue growth: -2.2% per year; rating input score 0; 7th percentile among comparable filings
• Asset growth: 43.8% per year; rating input score 100; 94th percentile among comparable filings