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Nonprofit · EIN 31-1595880

FRIENDS OF THE LOWER OLENTANGY WATERSHED FLOW

Tax-exempt · COLUMBUS, OH 43212

Financials

$130K$120K2023$174K$130K2024$195K$207K2025
Revenue Expenses · by fiscal year end
Financials of FRIENDS OF THE LOWER OLENTANGY WATERSHED FLOW by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990 (amended)$195,157$207,205-$12,048$464,702$4,866$459,836
December 31, 2024990-EZ$174,302$130,099$44,203$426,819$6,540$420,279
December 31, 2023990-EZ$129,598$119,576$10,022$378,700$2,624$376,076
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$189,710
of which government grants
$80,792
Program service revenue
$5,358
Investment income
$89
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Occupancy
$6,655
Program services (functional)
$165,648
Management and general (functional)
$22,211
Fundraising (functional)
$19,346

Balance sheet and other

Total assets, start of year
$426,819
Total assets, end of year
$464,702
Total liabilities, end of year
$4,866
Net assets, end of year
$459,836
Net assets without donor restrictions
$373,444
Net assets with donor restrictions
$86,392
Gross receipts
$195,157
Employees
0
Volunteers
565
Year formed
1997
State of legal domicile
OH

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.

NameTitleHours / weekCompensation
Dara NaraghiExecutive Director
Highest-paid employee
40$31,224
John BrettTrustee
Trustee or director
0.5$0
Chris EllwoodTrustee
Trustee or director
0.5$0
Marcus FowlerTrustee
Trustee or director
0.5$0
John HerchlTrustee
Trustee or director
0.5$0
Holly LortonTrustee
Trustee or director
0.5$0
David PooleTrustee
Trustee or director
0.5$0
Christopher ShirringTrustee
Trustee or director
0.5$0
Joey SmithTrustee
Trustee or director
0.5$0
Lauren WagnerTrustee
Trustee or director
0.5$0
Monica BacksPresident
Officer
1$0
Kelly ThielVice President
Officer
0.5$0
Kathleen BrunsTreasurer
Officer
2$0
Laura FayScience Chair
Officer
25$0
990-EZ for the year ended December 31, 2024: 8 people
NameTitleHours / weekCompensation
Kelly ThielChair4$0
Monica BacksVice-Chair2$0
Kathleen BrunsTreasurer4$0
Ellie NowelsDirector2$0
Cory RichmondDirector2$0
Christopher ShirringDirector2$0
John BrettDirector2$0
Laura FayScience Chair25$0
990-EZ for the year ended December 31, 2023: 11 people
NameTitleHours / weekCompensation
Kelly ThielChair4$0
Monica BacksVice-Chair2$0
Kathleen BrunsTreasurer6$0
Bob CampbellDirector2$0
Arun MajumdarDirector0$0
Ellie NowelsDirector2$0
Jim PalusDirector2$0
Cory RichmondDirector2$0
Christopher ShirringDirector2$0
Madison WisniewskiDirector2$0
Laura FayScience Chair25$0

Address and contacts

Address (IRS master file)
1404 GOODALE BLVD STE 100, COLUMBUS, OH 43212-3778
In care of
% WATERSHED COORDINATOR
Principal officer (990 for 2025)
Monica Backs, 1404 Goodale Blvd, Suite 100, Columbus, OH 43212
Signed the 990
Kathleen Bruns, Treasurer
Phone
(614) 267-3386

Mission

FLOW is dedicated to keeping the Olentangy River and its tributaries clean and safe for all to enjoy, through public education, volunteer activities, and coordination with local decision makers.

990 for the year ended December 31, 2025

Program accomplishments

  • FLOW installed native plant gardens, raised bed gardens, and 2 outdoor classroom areas with benches and tables at Valley Forge Elementary School. We also improved our Worthington Tree Nursery by constructing a turn-around lane to ease traffic during our fall tree giveaway. FLOW once again joined the Central Ohio Collaborative for Conservation to hire a fulltime AmeriCorps Service Member to help expand our reach and impact. FLOW also hired its first Executive Director in 2025, responsible for the day-to-day operations of the organization, including coordinating volunteers and service events, as well as administrative tasks, member communications, community outreach, and fundraising activities.
    Expenses $60,191 · revenue $63,750
  • Columbus Water & Power once again provided a grant to FLOW to have an Olentangy Trail Pump Station painted by a professional mural artist to envision their "One Water" concept and the importance of water management and conservation. This was the second such mural project, and FLOW is also committed to the removal of any graffiti on the artwork for the next 4 years. Via a grant from the Ohio EPA, we conducted multiple Septic Smart workshops educating residents on the safety and maintenance of their septic systems. FLOW used grant funding to print stickers and buttons featuring macroinvertebrate to educate students on the complexity of our watershed and how macroinvertebrates can be an indicator of stream health. This message was also highlighted at our annual Macrofest at Highbanks Park. We tabled at 28 different public events, including farmers markets and sustainability fairs, to promote our mission and educate the public on the need for conservation. We also advocated for lead-free fishing and engaged with young conservationists at the Seeds of Caring event.
    Expenses $20,405
  • Across 2 events, over 480 tires were collected for recycling, keeping them out of our watersheds and landfills and also reducing mosquito breeding areas. FLOW was awarded funds as a subrecipient of the federal Inflation Reduction Act grant awarded to the Ohio Department of Natural Resources to increase the tree canopy in the right-of-way areas of the city. Along with our partners at Columbus Recreation and Parks Department's Urban Forestry section, we planted 140 trees in communities with significant environmental, social, and/or economic burdens. FLOW continued helping the Weinland Park community through the donation from the Marker Foundation by hiring a contractor to prune the mature trees in the neighborhood to keep them healthy and away from power lines. 2025 was also a busy year at our 3 tree nurseries while FLOW grew over 2,500 three-gallon containerized native trees and shrubs to be used for restoration projects and to give away to our residents to increase the low 20% canopy to a healthier level. Through multiple funding sources, we planted close to 100 trees on the campus of the Ohio School for the Blind and the Ohio School for the Deaf. We partnered with the Clintonville Green Team to improve the landscaping around Fire Station 19 by installing native plants and a pollinator garden. And through a grant from the Columbus Foundation, we installed trees and bushes at Star House to beautify the campus and also help reduce the heat island effect in an industrial area. Other tree plantings occurred at Greensview Elementary, Metro Schools, Antrim and Perry Street Parks, and the DelCo floodplain. FLOW was also busy with invasive removals (close to 1.5 acres) and weeding and planting at our 40 pollinator pathway gardens. None of this work could be done without the generous volunteers who give up their free time to support these watershed wellness projects. We also removed over 6,200 pounds of trash from the watershed through 16 litter cleanup events. As part of our Stream Quality Monitoring program, 36 FLOW volunteers took samples at 20 tributaries to the Olentangy. We also partnered with the Izaak Walton League of America to test these sites for chloride and nitrate. This data will be shared with residents and businesses near those tributaries through postcard mailings in early 2026.
    Expenses $85,052 · revenue $67,273

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

IRS record

EIN
31-1595880
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
1998
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Environment (C320)
Assets (IRS master file)
$464,702
Income (IRS master file)
$195,157

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$195,157$207,205$464,702XML
990-EZDecember 2024$174,302$130,099$426,819XML
990-EZDecember 2023$129,598$119,576$378,700XML
990-EZDecember 2022–––IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 2018–––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 31-1595880).

Questions about FRIENDS OF THE LOWER OLENTANGY WATERSHED FLOW

What is the EIN of FRIENDS OF THE LOWER OLENTANGY WATERSHED FLOW?
The employer identification number (EIN) of FRIENDS OF THE LOWER OLENTANGY WATERSHED FLOW is 31-1595880.
Is FRIENDS OF THE LOWER OLENTANGY WATERSHED FLOW tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
Are donations to FRIENDS OF THE LOWER OLENTANGY WATERSHED FLOW tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does FRIENDS OF THE LOWER OLENTANGY WATERSHED FLOW 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 LOWER OLENTANGY WATERSHED FLOW 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 LOWER OLENTANGY WATERSHED FLOW 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 LOWER OLENTANGY WATERSHED FLOW?
The 990 for the year ended December 31, 2025 names Monica Backs.
Who are the officers and directors of FRIENDS OF THE LOWER OLENTANGY WATERSHED FLOW?
The 990 for the year ended December 31, 2025 lists 14 people; 1 received compensation from the organization, the highest $31,224 (Dara Naraghi, Executive Director).
How much revenue does FRIENDS OF THE LOWER OLENTANGY WATERSHED FLOW have?
On its 990 for the year ended December 31, 2025 it reported revenue of $195,157, expenses of $207,205 and total assets of $464,702 at year end.

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