Nonprofit · EIN 31-1595880
FRIENDS OF THE LOWER OLENTANGY WATERSHED FLOW
Tax-exempt · COLUMBUS, OH 43212
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 (amended) | $195,157 | $207,205 | -$12,048 | $464,702 | $4,866 | $459,836 |
| December 31, 2024 | 990-EZ | $174,302 | $130,099 | $44,203 | $426,819 | $6,540 | $420,279 |
| December 31, 2023 | 990-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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dara Naraghi | Executive Director Highest-paid employee | 40 | $31,224 |
| John Brett | Trustee Trustee or director | 0.5 | $0 |
| Chris Ellwood | Trustee Trustee or director | 0.5 | $0 |
| Marcus Fowler | Trustee Trustee or director | 0.5 | $0 |
| John Herchl | Trustee Trustee or director | 0.5 | $0 |
| Holly Lorton | Trustee Trustee or director | 0.5 | $0 |
| David Poole | Trustee Trustee or director | 0.5 | $0 |
| Christopher Shirring | Trustee Trustee or director | 0.5 | $0 |
| Joey Smith | Trustee Trustee or director | 0.5 | $0 |
| Lauren Wagner | Trustee Trustee or director | 0.5 | $0 |
| Monica Backs | President Officer | 1 | $0 |
| Kelly Thiel | Vice President Officer | 0.5 | $0 |
| Kathleen Bruns | Treasurer Officer | 2 | $0 |
| Laura Fay | Science Chair Officer | 25 | $0 |
990-EZ for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kelly Thiel | Chair | 4 | $0 |
| Monica Backs | Vice-Chair | 2 | $0 |
| Kathleen Bruns | Treasurer | 4 | $0 |
| Ellie Nowels | Director | 2 | $0 |
| Cory Richmond | Director | 2 | $0 |
| Christopher Shirring | Director | 2 | $0 |
| John Brett | Director | 2 | $0 |
| Laura Fay | Science Chair | 25 | $0 |
990-EZ for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kelly Thiel | Chair | 4 | $0 |
| Monica Backs | Vice-Chair | 2 | $0 |
| Kathleen Bruns | Treasurer | 6 | $0 |
| Bob Campbell | Director | 2 | $0 |
| Arun Majumdar | Director | 0 | $0 |
| Ellie Nowels | Director | 2 | $0 |
| Jim Palus | Director | 2 | $0 |
| Cory Richmond | Director | 2 | $0 |
| Christopher Shirring | Director | 2 | $0 |
| Madison Wisniewski | Director | 2 | $0 |
| Laura Fay | Science Chair | 25 | $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
- Website
- www.olentangywatershed.org
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.
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 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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-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
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $195,157 | $207,205 | $464,702 | XML |
| 990-EZ | December 2024 | $174,302 | $130,099 | $426,819 | XML |
| 990-EZ | December 2023 | $129,598 | $119,576 | $378,700 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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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