FRIENDS OF THE LOWER OLENTANGY WATERSHED FLOW (EIN 311595880) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1997

Legal Domicile

Principal Officer

Monica Backs

Phone

6142673386

Tax Period

2025-01-01 to 2025-12-31

FRIENDS OF THE LOWER OLENTANGY WATERSHED FLOW, founded in 1997, is a small nonprofit in the Environment sector that reported $195K in total revenue in fiscal year 2025. Net assets of $460K represent 28 months of operating reserves.

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.

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $189,710

Program Service Revenue $5,358

Investment Income $89

Other Revenue $0

TOTAL REVENUE $195,157

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $19,346

Program Expenses $165,648

Other Expenses $207,205

TOTAL EXPENSES $207,205

Year-over-Year Comparison

	2025	2024	Change
Revenue	$195,157	N/A	N/A
Expenses	$207,205	N/A	N/A
Net Income	$-12,048	$0	N/A

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

565

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Dara Naraghi	Executive Director	40	Highest	$31,224	$0	$31,224
John Brett	Trustee	0.5	Director	$0	$0	$0
Chris Ellwood	Trustee	0.5	Director	$0	$0	$0
Marcus Fowler	Trustee	0.5	Director	$0	$0	$0
John Herchl	Trustee	0.5	Director	$0	$0	$0
Holly Lorton	Trustee	0.5	Director	$0	$0	$0
David Poole	Trustee	0.5	Director	$0	$0	$0
Christopher Shirring	Trustee	0.5	Director	$0	$0	$0
Joey Smith	Trustee	0.5	Director	$0	$0	$0
Lauren Wagner	Trustee	0.5	Director	$0	$0	$0
Monica Backs	President	1.0	Officer	$0	$0	$0
Kelly Thiel	Vice President	0.5	Officer	$0	$0	$0
Kathleen Bruns	Treasurer	2	Officer	$0	$0	$0
Laura Fay	Science Chair	25	Officer	$0	$0	$0

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	$195,157	$207,205	$464,702	$-12,048
2021	$152,976	$68,978	$362,256	$83,998
2020	$84,425	$28,730	$259,888	$55,695
2019	$61,536	$58,890	$202,516	$2,646
2018	$113,700	$107,280	$200,218	$6,420

FRIENDS OF THE LOWER OLENTANGY WATERSHED FLOW