Friends of the Lower Olentangy Watershed Flow
Public records show a registered, tax-exempt organization in good standing.
What it says it does
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.
- Income
- $195,157
- Spending
- $207,205
- Spent on programs
- 80%
- Reserves
- 21.6 months of spending
- Largest source of income
- donations and private grants, 56%
- Employees
- 0
- Volunteers
- 565
- Highest pay
- $31,224, executive director
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 89 out of 100. Higher than 67% of charities in its peer group (environment, under $250k).
Reserves
35 of 35Spendable reserves would cover 21.6 months of spending.
Debt
20 of 20It owes 1% of what it owns.
Living within its means
4 of 15Spending exceeded income by 6% of income.
Income trend
15 of 15Income rose 60% on the year before.
Spending floor
15 of 1580% of spending went to programs and raising each dollar of donations cost 10 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 65 out of 100. Higher than 51% of charities in its peer group (environment, under $250k).
Independent board
25 of 2512 of 12 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $60,191 spent. 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.
- $20,405 spent. 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.
- $85,052 spent. 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.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since June 1998.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.