Civic Intelligence

Flow for Water

EIN 45-4370935 • 501(c)3 • Traverse City, MI

Profile

Build deep public awareness and to educate decision makers in government, academia, business, and communities about current and future issues, threats and abuses to the waters of the Great Lakes, Public Trust Principles, and how these principles can be implemented to provide a framework for governance over these waters to protect them now and for future generations.

223 Lake Avenue Ste BTraverse City, MI 49684

flowforwater.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

50th percentile

0.06x

Higher debt load relative to assets than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

70th percentile

0.24x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

68th percentile

15%

Higher net margin than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

55th percentile

$71,682

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 9.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

65th percentile

9.3%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

9th percentile

-35%

Faster revenue growth than 9% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets50th percentile

Assets

Up

$2,798,569

Up $374,359 (+15%) from 2023

Liabilities

Up

$179,227

Up $103,418 (+136%) from 2023

Net Assets

Up

$2,619,342

Up $270,941 (+12%) from 2023

Operations
Liabilities / Revenue70th percentileNet Margin68th percentile

Revenue

Down

$741,407

Down $1,322,836 (-64%) from 2023

Expenses

Down

$627,563

Down $91,772 (-13%) from 2023

Net Income

Down

$113,844

Down $1,231,064 (-92%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth65th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2012: $1Liabilities 2012: $02012Assets 2013: $0Net Assets 2013: $02013Assets 2014: $61,708Liabilities 2014: $2,049Net Assets 2014: $59,6592014Assets 2015: $112,923Liabilities 2015: $15,183Net Assets 2015: $97,7402015Assets 2016: $199,248Liabilities 2016: $8,450Net Assets 2016: $190,7982016Assets 2017: $298,924Liabilities 2017: $13,432Net Assets 2017: $285,4922017Assets 2018: $401,604Liabilities 2018: $22,818Net Assets 2018: $378,7862018Assets 2019: $388,669Liabilities 2019: $17,107Net Assets 2019: $371,5622019Assets 2020: $832,814Liabilities 2020: $271,035Net Assets 2020: $561,7792020Assets 2021: $1,065,208Liabilities 2021: $176,902Net Assets 2021: $888,3062021Assets 2022: $1,066,199Liabilities 2022: $84,961Net Assets 2022: $981,2382022Assets 2023: $2,424,210Liabilities 2023: $75,809Net Assets 2023: $2,348,4012023Assets 2025: $2,798,569Liabilities 2025: $179,227Net Assets 2025: $2,619,3422025

Highlighted filing

2025

Assets$2,798,569
Liabilities$179,227
Net Assets$2,619,342
Open 2025 Filing

Operations Trend

Revenue Growth9th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $0Expenses 2012: $0Net Income 2012: $02012Revenue 2014: $149,036Expenses 2014: $89,377Net Income 2014: $59,6592014Revenue 2015: $217,595Expenses 2015: $179,514Net Income 2015: $38,0812015Revenue 2016: $326,521Expenses 2016: $245,685Net Income 2016: $80,8362016Revenue 2017: $398,914Expenses 2017: $304,220Net Income 2017: $94,6942017Revenue 2018: $492,523Expenses 2018: $399,229Net Income 2018: $93,2942018Revenue 2019: $485,583Expenses 2019: $492,399Net Income 2019: -$6,8162019Revenue 2020: $868,592Expenses 2020: $679,237Net Income 2020: $189,3552020Revenue 2021: $861,344Expenses 2021: $534,817Net Income 2021: $326,5272021Revenue 2022: $840,118Expenses 2022: $715,691Net Income 2022: $124,4272022Revenue 2023: $2,064,243Expenses 2023: $719,335Net Income 2023: $1,344,9082023Revenue 2025: $741,407Expenses 2025: $627,563Net Income 2025: $113,8442025

Highlighted filing

2025

Revenue$741,407
Expenses$627,563
Net Income$113,844
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,798,569
Liabilities
$179,227
Net assets
$2,619,342
Revenue
$741,407
Expenses
$627,563
Net income
$113,844
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.80$0.18$2.62$0.74$0.63$0.11
2023Summary only. Only limited summary data is available for this year.$2.42$0.08$2.35$2.06$0.72$1.34
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.08$0.98$0.84$0.72$0.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.18$0.89$0.86$0.53$0.33
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.27$0.56$0.87$0.68$0.19
2019Summary only. Only limited summary data is available for this year.$0.39$0.02$0.37$0.49$0.49$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.02$0.38$0.49$0.40$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.01$0.29$0.40$0.30$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.01$0.19$0.33$0.25$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.11$0.02$0.10$0.22$0.18$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$0.15$0.09$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00
2012Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Mar 31, 2025
Signed
Aug 15, 2025
Return Version
2024v5.0
Gross Receipts
$946,492
Mission and Program Overview

Mission

Build deep public awareness and to educate decision makers in government, academia, business, and communities about current and future issues, threats and abuses to the waters of the Great Lakes, Public Trust Principles, and how these principles can be implemented to provide a framework for governance over these waters to protect them now and for future generations.

Ensuring the waters of the great lakes basin are healthy, public and protected for all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,171,830$2,212,162▲ $40,332
Pledges and Grants Receivable$30,000$249,232▲ $219,232
Cash and Non-Interest-Bearing Accounts$347,507$202,642▼ $144,865
Intangible Assets$11,182--
Total Assets$2,560,519$2,798,569▲ $238,050
Other Assets Total-$134,533-
Liabilities
Other Liabilities-$131,720-
Accounts Payable and Accrued Expenses$45,203$47,507▲ $2,304
Unsecured Notes Loans Payable$11,419--
Total Liabilities$56,622$179,227▲ $122,605
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,295,624$2,182,892▼ $112,732
Net Assets With Donor Restrictions$208,273$436,450▲ $228,177
Total Net Assets Fund Balance$2,503,897$2,619,342▲ $115,445
Total Liabilities and Net Assets / Fund Balance$2,560,519$2,798,569▲ $238,050
Compensation and Service Providers
Top Officer Pay55th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Liz KirkwoodExecutive DiFT$68,000$3,682$71,682

Board Members and Trustees

NameTitle
Sarah NaperalaChair
Douglas JesterVice Chair
Craig SharpDirector
Katie SulauDirector
Keith SchneiderDirector
Mike VickeryDirector
Wenona SingelDirector
Joanne CookSecretary
Joel EvenhouseTreasuer
Revenue and Support

Revenue Composition

Contributions and Grants
$703,543
Program Service Revenue
$1,560
Investment Income
$35,916
Other Revenue
$388
All Other Contributions
$703,543
Change in Net Assets
$113,844

Audited Revenue Reconciliation

Revenue per Audited Statements
$741,407
Revenue Not Reported on Form 990
$1,601
Total Revenue per Audited Statements
$743,008
Total Revenue per Form 990
$741,407
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$399,237
Other Expenses$228,326
Total Fundraising Expense$116,271
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$186,712$45,022$37,537$269,271
Fees for Services Other$78,754$34,999$26,735$140,488
Current Officers, Directors, Trustees, and Key Employees$34,000$17,000$17,000$68,000
Other Employee Benefits$18,392$3,424$5,805$27,621
Occupancy$18,379$4,746$4,218$27,343
Payroll Taxes$17,095$4,963$4,067$26,125
Office Expenses$4,539$8,017$6,431$18,987
Information Technology$1,670$5,881$10,201$17,752
Pension Plan Contributions$5,425$1,480$1,315$8,220
Conferences and Meetings$7,216$367$413$7,996
Advertising$273$4,465$25$4,763
Insurance$2,400--$2,400
Other Expenses$747$359$611$1,106
All Other Expenses-$584$222$806
Total Functional Expenses$377,761$133,531$116,271$627,563

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$627,563
Total Expenses per Audited Statements$627,563
Total Expenses per Form 990$627,563
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
Yes
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$131,720
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI

“Line 13, for love of water whistleblower policy outlines procedures for reporting and handling suspected financial improprieties or misuse of resources within the organization. It encourages all directors, officers, volunteers, employees, and contractors to report such concerns without fear of retaliation, ensuring that reports can be made confidentially and will be investigated promptly. The policy emphasizes the importance of ethics and integrity, providing mechanisms for addressing and correcting inappropriate conduct.”

Form 990, Page 6, Part VI, Line 11B

“A REVIEW WAS CONDUCTED”

Form 990, Page 6, Part VI, Line 12C

“Annual statements from each director, principal officer and member of a committee with governing board delegated powers affirming compliance with conflict of interest policy.”

Form 990, Page 6, Part VI, Line 15A

“A. Annual evaluation. For love of water board of directors shall annually evaluate the individuals on their performance, and ask for their input on matters of performance and compensation. B. Board approval. For love of water board of directors will obtain research and information in order to set compensation based on a review of comparability data. For example, the board will secure data that documents compensation levels and benefits for similarly qualified individuals in comparable positions at similar organizations.”

Form 990, Page 6, Part VI, Line 19

“WEBSITE DISCLOSURES”

Filing and Contact Details

Filer

Filer Name
For Love of Water
EIN
45-4370935
Phone
2319441568
Address
223 LAKE AVENUE STE B, TRAVERSE CITY, MI 49684

Signing Officer

Name
Liz Kirkwood
Title
Executive Director
Phone
2319441568
Signed
2025-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Liz Kirkwood
Formed
2011
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
8
Volunteers
1

Preparer

Firm
Gabridge & Company Plc
Address
3940 PENINSULAR DR SE STE 200, GRAND RAPIDS, MI 49546
Preparer
Robert J Klein
Phone
2696513228
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contractual services 67,426 18,795 26,735 professional services 11,328 16,204 0 total 78,754 34,999 26,735”

Raw XML AppendixShowing 400 of 490 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd049684
IRS990/BusinessRlnWith35CtrlEntInd0false
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IRS990/CYOtherRevenueAmt0388
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IRS990/CYRevenuesLessExpensesAmt0113844
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IRS990/CYTotalRevenueAmt0741407
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IRS990/Desc0BRING AWARENESS TO ISSUES CONCERNING THE GREAT LAKES BASIN FRESH WATER SUPPLY.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
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IRS990/EngagedInExcessBenefitTransInd0false
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IRS990/FeesForServicesOtherGrp/FundraisingAmt026735
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IRS990/FeesForServicesOtherGrp/ProgramServicesAmt078754
IRS990/FeesForServicesOtherGrp/TotalAmt0140488
IRS990/ForeignActivitiesInd0false
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03424
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt018392
IRS990/OtherEmployeeBenefitsGrp/TotalAmt027621
IRS990/OtherExpensesGrp/Desc0BANK SERVICE CHARGES
IRS990/OtherExpensesGrp/Desc1PROFESSIONAL DEVELOPMENT
IRS990/OtherExpensesGrp/Desc2MERCHANDISE
IRS990/OtherExpensesGrp/Desc3BOARD EXPENSES
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IRS990/OtherExpensesGrp/FundraisingAmt169
IRS990/OtherExpensesGrp/FundraisingAmt2611
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01224
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11000
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2359
IRS990/OtherExpensesGrp/ProgramServicesAmt02159
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IRS990/OtherExpensesGrp/TotalAmt21611
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IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt04067
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IRS990/PayrollTaxesGrp/TotalAmt026125
IRS990/PensionPlanContributionsGrp/FundraisingAmt01315
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt05425
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0703543
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0106
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01948
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt029773
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt015249
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt046970
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt046970
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt035234
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt039622
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt04034
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0106
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0205584
IRS990ScheduleA/InvestmentIncomeCYPct00.04000
IRS990ScheduleA/InvestmentIncomePYPct00.03000
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IRS990ScheduleA/PublicSupportPY509Pct00.96980
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0846849
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0866161
IRS990ScheduleA/Total509Grp/TotalAmt05454231
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0703543
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01019449
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02016281
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0850912
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05407261
IRS990ScheduleA/TotalSupportAmt05612845
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0740725
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05659815
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt0627353
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0FIRST TWO YEARS WITH LOBBYING EXPENSES, NO PRIOR INFORMATION.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART II-A
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IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt018210
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 13, FOR LOVE OF WATER WHISTLEBLOWER POLICY OUTLINES PROCEDURES FOR REPORTING AND HANDLING SUSPECTED FINANCIAL IMPROPRIETIES OR MISUSE OF RESOURCES WITHIN THE ORGANIZATION. IT ENCOURAGES ALL DIRECTORS, OFFICERS, VOLUNTEERS, EMPLOYEES, AND CONTRACTORS TO REPORT SUCH CONCERNS WITHOUT FEAR OF RETALIATION, ENSURING THAT REPORTS CAN BE MADE CONFIDENTIALLY AND WILL BE INVESTIGATED PROMPTLY. THE POLICY EMPHASIZES THE IMPORTANCE OF ETHICS AND INTEGRITY, PROVIDING MECHANISMS FOR ADDRESSING AND CORRECTING INAPPROPRIATE CONDUCT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A REVIEW WAS CONDUCTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUAL STATEMENTS FROM EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS AFFIRMING COMPLIANCE WITH CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A. ANNUAL EVALUATION. FOR LOVE OF WATER BOARD OF DIRECTORS SHALL ANNUALLY EVALUATE THE INDIVIDUALS ON THEIR PERFORMANCE, AND ASK FOR THEIR INPUT ON MATTERS OF PERFORMANCE AND COMPENSATION. B. BOARD APPROVAL. FOR LOVE OF WATER BOARD OF DIRECTORS WILL OBTAIN RESEARCH AND INFORMATION IN ORDER TO SET COMPENSATION BASED ON A REVIEW OF COMPARABILITY DATA. FOR EXAMPLE, THE BOARD WILL SECURE DATA THAT DOCUMENTS COMPENSATION LEVELS AND BENEFITS FOR SIMILARLY QUALIFIED INDIVIDUALS IN COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS.

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