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FREEDOM WATERS FOUNDATION INC

EIN 20-4513735 NAPLES, FL

Revenue 2025
$538,689
Expenses 2025
$1,097,690

Program services were 64.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
N67
Classification
1000
Street
895 10TH ST SOUTH STE 302F

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Debra S Frenkel

    Founder and director

    Total calculated
    $123,930
    From this org
    $123,930
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Mike Clover

    Director

    Total calculated
    $0
    Hours/week
    0

  • Keith Perfect

    Vice Chair/Secretary

    Total calculated
    $0
    Hours/week
    0

  • Dawn Read Diehl

    Chairman

    Total calculated
    $0
    Hours/week
    0

  • Scott Ward

    Director

    Total calculated
    $0
    Hours/week
    0

  • Thomas Dammrich

    Director

    Total calculated
    $0
    Hours/week
    0

  • Mary Lee Pierce

    Director

    Total calculated
    $0
    Hours/week
    0

  • Jim Hunt

    Director

    Total calculated
    $0
    Hours/week
    0

  • Dan Lane

    Director

    Total calculated
    $0
    Hours/week
    0

  • Jeff Gage

    Director

    Total calculated
    $0
    Hours/week
    0

  • Brian Work

    Director

    Total calculated
    $0
    Hours/week
    0

  • Thomas Gordy

    Director

    Total calculated
    $0
    Hours/week
    0

  • Walter Johnson

    Director

    Total calculated
    $0
    Hours/week
    0

  • Michael Kincaid

    Director

    Total calculated
    $0
    Hours/week
    0

  • Dennis Dunham

    Director

    Total calculated
    $0
    Hours/week
    0

  • David Bakelman

    Executive Director

    Total calculated
    $153,200
    From this org
    $153,200
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $153,200 + $123,930 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $11,518 + $16,022 related
    Filer's total
    $164,718 + $139,952 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $538,689
    Expenses
    $1,097,690
    Contributions
    $436,120
    Grants paid
    $0
  • 2024
    Revenue
    $1,557,097
    Expenses
    $694,433
    Contributions
    $1,258,623
    Grants paid
    $0
  • 2023
    Revenue
    $601,094
    Expenses
    $713,262
    Contributions
    $436,972
    Grants paid
    $0
  • 2022
    Revenue
    $594,224
    Expenses
    $585,435
    Contributions
    $634,843
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

The 10 largest by cash amount. The API serves every itemized grant.

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 10 September 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The IRS Business Master File ingested 5 October 2026, which is when the registration facts above were last refreshed for every organization. Returns through tax year 2025, the newest we have parsed for this organization.