Freedom Waters Foundation Inc

EIN: 204513735 501(c)(3) Recreation & Sports

Naples, FL

Total Revenue
$538,689
Total Expenses
$1,097,690
Total Assets
$737,420
Net Assets
$731,395
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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year
2006
Legal Domicile
FL
Principal Officer
Debra S Frenkel
Phone
2392632377
Tax Period
2025-01-01 to 2025-12-31

Freedom Waters Foundation Inc, founded in 2006, is a small nonprofit in the Recreation & Sports sector that reported $539K in total revenue in fiscal year 2025. Revenue fell 65% from the prior year — a significant decline worth monitoring. Expenses of $1.1M exceeded revenue, resulting in a 104% operating deficit.

Mission

To provide boating oportunities and marine related education for people with diabilities, veterans, and youth at risk.

Program Service Accomplishments

Program 1
Expenses: $704,789 Revenue: $0

The Organization established and supports accessible(disabled)sailing programs in Naples, FL and conducts therapeutic boating and fishing outings for cancer patients and survivors, disabled children...

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The Organization established and supports accessible(disabled)sailing programs in Naples, FL and conducts therapeutic boating and fishing outings for cancer patients and survivors, disabled children and adults, and veterans. The Organiztion served 4,675 participants in 2024 and 6,926 participants in 2025 To accomplish their mission, the Organization depends on in-kind donations of vessels, the value of which was $367,592 in 2024 and $464,313 in 2025

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $436,120
Program Service Revenue $0
Investment Income $35,272
Other Revenue $67,297
TOTAL REVENUE $538,689

Expense Breakdown

Grants Paid $0
Salaries & Benefits $658,403
Fundraising Expenses $220,322
Program Expenses $704,789
Other Expenses $439,287
TOTAL EXPENSES $1,097,690

Year-over-Year Comparison

2025 2024 Change
Revenue $538,689 $1,557,097 -0.7%
Expenses $1,097,690 $694,433 +0.6%
Net Income $-559,001 $862,664 -1.6%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Financial Health Indicators

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Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
14
Independent Members
13
Employees
12
Volunteers
471

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
3
$123,930
Total Directors
15
$123,930
Key Employees
2
$277,130
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Debra S Frenkel Founder and director 40.00
Officer Director Key Emp
$123,930 $0 $123,930
Mike Clover Director 0.00
Director
$0 $0 $0
Keith Perfect Vice Chair/Secretary 0.00
Officer Director
$0 $0 $0
Dawn Read Diehl Chairman 0.00
Officer Director
$0 $0 $0
Scott Ward Director 0.00
Director
$0 $0 $0
Thomas Dammrich Director 0.00
Director
$0 $0 $0
Mary Lee Pierce Director 0.00
Director
$0 $0 $0
Jim Hunt Director 0.00
Director
$0 $0 $0
Dan Lane Director 0.00
Director
$0 $0 $0
Jeff Gage Director 0.00
Director
$0 $0 $0
Brian Work Director 0.00
Director
$0 $0 $0
Thomas Gordy Director 0.00
Director
$0 $0 $0
Walter Johnson Director 0.00
Director
$0 $0 $0
Michael Kincaid Director 0.00
Director
$0 $0 $0
Dennis Dunham Director 0.00
Director
$0 $0 $0
David Bakelman Executive Director 40.00
Key Emp
$153,200 $0 $153,200
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $538,689 $1,097,690 $737,420 $-559,001
2024 $1,557,097 $694,433 $1,299,484 $862,664
2023 $601,094 $713,262 $427,732 $-112,168
2022 $594,224 $585,435 $533,588 $8,789
2021 $673,720 $569,708 $524,799 $104,012
2020 $550,531 $443,855 $453,097 $106,676
2019 $587,303 $530,397 $314,111 $56,906
2018 $355,381 $418,297 $257,205 $-62,916
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