Nonprofit · EIN 45-4370935
FOR LOVE OF WATER
Tax-exempt · TRAVERSE CITY, MI 49684
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $1,722,156 | $1,509,852 | $212,304 | $2,959,995 | $140,904 | $2,819,091 |
| March 31, 2025 | 990 | $741,407 | $627,563 | $113,844 | $2,798,569 | $179,227 | $2,619,342 |
| September 30, 2024 | 990 | $1,146,037 | $1,001,565 | $144,472 | $2,560,519 | $56,622 | $2,503,897 |
| September 30, 2023 | 990 | $2,064,243 | $719,335 | $1,344,908 | $2,424,210 | $75,809 | $2,348,401 |
| September 30, 2021 | 990 | $861,344 | $624,569 | $236,775 | $975,455 | $176,901 | $798,554 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $1,616,599
- Program service revenue
- $2,130
- Investment income
- $106,448
- Net gain from sales of assets
- $673
- Net income from fundraising events
- -$3,987
- Net income from sales of inventory
- $966
- Other revenue
- -$3,021
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $156,055
- Other salaries and wages
- $692,003
- Salaries, compensation and benefits (total)
- $963,010
- Professional fundraising fees
- $0
- Legal fees
- $35,946
- Accounting fees
- $33,446
- Occupancy
- $68,648
- Program services (functional)
- $953,122
- Management and general (functional)
- $298,284
- Fundraising (functional)
- $258,446
Balance sheet and other
- Total assets, start of year
- $2,798,569
- Total assets, end of year
- $2,959,995
- Total liabilities, end of year
- $140,904
- Net assets, end of year
- $2,819,091
- Publicly traded securities
- $646,312
- Net assets without donor restrictions
- $2,629,764
- Net assets with donor restrictions
- $189,327
- Gross receipts
- $2,142,794
- Employees
- 12
- Volunteers
- 11
- Year formed
- 2011
- State of legal domicile
- MI
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 March 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LIZ KIRKWOOD | EXECUTIVE DI Officer | 40 | $127,461 | $28,593 |
| JOANNE COOK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOEL EVENHOUSE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KELLY HIRKO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DOUGLAS JESTER | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| ANTHONY KENDALL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEITH SCHNEIDER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CRAIG SHARP | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| WENONA SINGEL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KATIE SULAU | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| MIKE VICKERY | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| BARBARA WEBER | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended March 31, 2025: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LIZ KIRKWOOD | EXECUTIVE DI Officer | 40 | $68,000 | $3,682 |
| JOANNE COOK | SECRETARY Trustee or director, Officer | – | $0 | $0 |
| JOEL EVENHOUSE | TREASUER Trustee or director, Officer | – | $0 | $0 |
| DOUGLAS JESTER | VICE CHAIR Trustee or director, Officer | – | $0 | $0 |
| SARAH NAPERALA | CHAIR Trustee or director, Officer | – | $0 | $0 |
| KEITH SCHNEIDER | DIRECTOR Trustee or director | – | $0 | $0 |
| CRAIG SHARP | DIRECTOR Trustee or director | – | $0 | $0 |
| WENONA SINGEL | DIRECTOR Trustee or director | – | $0 | $0 |
| KATIE SULAU | DIRECTOR Trustee or director | – | $0 | $0 |
| MIKE VICKERY | DIRECTOR Trustee or director | – | $0 | $0 |
990 for the year ended September 30, 2024: 9 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LIZ KIRKWOOD | EXECUTIVE DI Officer | 40 | $103,853 | $6,399 |
| JOANNE COOK | SECRETARY Trustee or director, Officer | 5 | $0 | $0 |
| JOEL EVENHOUSE | TREASUER Trustee or director, Officer | 5 | $0 | $0 |
| DOUGLAS JESTER | VICE CHAIR Trustee or director, Officer | 5 | $0 | $0 |
| SARAH NAPERALA | CHAIR Trustee or director, Officer | 10 | $0 | $0 |
| CRAIG SHARP | DIRECTOR Trustee or director | 2 | $0 | $0 |
| WENONA SINGEL | DIRECTOR Trustee or director | 2 | $0 | $0 |
| KATIE SULAU | DIRECTOR Trustee or director | 2 | $0 | $0 |
| MIKE VICKERY | DIRECTOR Trustee or director | 2 | $0 | $0 |
990 for the year ended September 30, 2023: 15 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LIZ KIRKWOOD | EXECUTIVE DI Officer | 40 | $95,605 | $2,868 |
| GARY APPEL | DIRECTOR Trustee or director | 2 | $0 | $0 |
| BARBARA BROWN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JOANNE COOK | DIRECTOR Trustee or director | 2 | $0 | $0 |
| PHIL ELLIS | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JOEL EVENHOUSE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| BRETT FESSELL | DIRECTOR Trustee or director | 2 | $0 | $0 |
| MATTHEW LM FLETCHER | DIRECTOR Trustee or director | 2 | $0 | $0 |
| DOUGLAS JESTER | DIRECTOR Trustee or director | 2 | $0 | $0 |
| LISA WYATT KNOWLTON | SECRETARY Trustee or director, Officer | 5 | $0 | $0 |
| RENEE HUCKLE MITTELSTAEDT | CHAIR Trustee or director, Officer | 10 | $0 | $0 |
| BENJAMIN MUTH | VICE CHAIR Trustee or director, Officer | 5 | $0 | $0 |
| SARAH NAPERALA | TREASURER Trustee or director, Officer | 5 | $0 | $0 |
| BOB OTWELL | DIRECTOR Trustee or director | 2 | $0 | $0 |
| MIKE VICKERY | DIRECTOR Trustee or director | 2 | $0 | $0 |
990 for the year ended September 30, 2021: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LIZ KIRKWOOD | EXECUTIVE DI Officer | 40 | $89,771 |
| GARY APPELL | DIRECTOR Trustee or director | 2 | $0 |
| BARBARA BROWN | DIRECTOR Trustee or director | 2 | $0 |
| JOANNE COOK | DIRECTOR Trustee or director | 2 | $0 |
| PHIL ELLIS | DIRECTOR Trustee or director | 2 | $0 |
| BRETT FESSELL | DIRECTOR Trustee or director | 2 | $0 |
| MATTHEW LM FLETCHER | DIRECTOR Trustee or director | 2 | $0 |
| DOUGLAS JESTER | DIRECTOR Trustee or director | 2 | $0 |
| LISA WYATT KNOWLTON | SECRETARY Trustee or director | 3 | $0 |
| RENEE HUCKLE MITTELSTAEDT | CHAIR Trustee or director | 4 | $0 |
| BENJAMIN MUTH | DIRECTOR Trustee or director | 2 | $0 |
| SARAH NAPERALA | VICE CHAIR Trustee or director | 3 | $0 |
| BOB OTWELL | DIRECTOR Trustee or director | 2 | $0 |
| MIKE VICKERY | TREASURER Trustee or director | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 223 LAKE AVE STE B, TRAVERSE CITY, MI 49684-3505
- In care of
- % JAMES OLSON
- Principal officer (990 for 2025)
- LIZ KIRKWOOD, 223 LAKE AVE STE B, TRAVERSE CITY, MI 49684
- Signed the 990
- LIZ KIRKWOOD, EXECUTIVE DIRECTOR
- Phone
- (231) 944-1568
- Website
- FORLOVEOFWATER.ORG
- Return prepared by
- GABRIDGE & COMPANY PLC
Mission
ENSURING THE WATERS OF THE GREAT LAKES BASIN ARE HEALTHY, PUBLIC AND PROTECTED FOR ALL.
Program accomplishments
- FLOW ADVANCES LEGAL, POLICY, AND PUBLIC-EDUCATION INITIATIVES TO PROTECT THE GREAT LAKES BASINS FRESHWATER RESOURCES AND ENSURE THOSE WATERS REMAIN HEALTHY, PUBLIC, AND PROTECTED FOR ALL.Expenses $953,122 · revenue $2,130
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 March, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | March 31, 2026 | August 17, 2026 | 990 on file |
| 2024 | March 31, 2025 | August 15, 2025 | 990 on file |
| 2023 | March 31, 2024 | August 15, 2024 | Check at the IRS |
IRS record
- EIN
- 45-4370935
- 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
- 2013
- Accounting year ends
- March
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C32)
- Assets (IRS master file)
- $2,959,995
- Income (IRS master file)
- $2,142,794
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $1,722,156 | $1,509,852 | $2,959,995 | XML |
| 990 | March 2025 | $741,407 | $627,563 | $2,798,569 | XML |
| 990 | September 2024 | $1,146,037 | $1,001,565 | $2,560,519 | XML |
| 990 | September 2023 | $2,064,243 | $719,335 | $2,424,210 | XML |
| 990 | September 2022 | $840,118 | $715,691 | $1,066,199 | IRS |
| 990 | September 2021 | $861,344 | $624,569 | $975,455 | XML |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 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 45-4370935).
Questions about FOR LOVE OF WATER
- What is the EIN of FOR LOVE OF WATER?
- The employer identification number (EIN) of FOR LOVE OF WATER is 45-4370935.
- Is FOR LOVE OF WATER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
- Are donations to FOR LOVE OF WATER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FOR LOVE OF WATER 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 FOR LOVE OF WATER due?
- The return for tax year 2026 (the year ending March 31, 2027) is due August 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FOR LOVE OF WATER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended March 2026.
- Who is the principal officer of FOR LOVE OF WATER?
- The 990 for the year ended March 31, 2026 names LIZ KIRKWOOD.
- Who are the officers and directors of FOR LOVE OF WATER?
- The 990 for the year ended March 31, 2026 lists 12 people; 1 received compensation from the organization, the highest $127,461 (LIZ KIRKWOOD, EXECUTIVE DI).
- How much revenue does FOR LOVE OF WATER have?
- On its 990 for the year ended March 31, 2026 it reported revenue of $1,722,156, expenses of $1,509,852 and total assets of $2,959,995 at year end.
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