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Governance Register
US nonprofit · EIN 204513735 · Naples, FLiSource and licenceOrganisation record IRS Exempt Organizations Business Master File (EIN 204513735) - NTEE activity code, address.Board and officers IRS Form 990 annual filings, Part VII (directors, trustees, officers, key employees), read year by year to observe time served.Latest return IRS Form 990 series e-file data - 990 for the year to 31 December 2025: assets, liabilities, staff, website, telephone, pay.Finances by year IRS Form 990 e-file data - total revenue and total expenses by tax year.Renewal outlook Computed by Governance Register from the observed filing history and filed revenue. Not a statement that the organisation is recruiting.Deductibility IRS Publication 78 data (code PC), downloaded 18 October 2026.Licence US Federal Government public domain.How we handle data

Freedom Waters Foundation Inc's network

15 people4 organisationsi15 people and 4 organisations on this map.The large node is the subject of this page. Solid lines are what the register itself records (15). Violet dotted lines (4) are likely: the same full name sits on the current board of another organisation in the same register and region. Form 990 filings give names without a person identifier; SEC insider filings carry a CIK. It may be a different person.

The board

15 listediTime on the board is observed from the annual filings: the IRS files no appointment date, so the bar counts years from the first filing the person appears on - a lower bound, not a filed start date. Names are exactly as filed. The IRS publishes no person identifier, so this edition does not yet link a person across organisations in the tables. The network map shows same-name matches as likely links only, never as confirmed.Time served and departures are observed across annual filings. Observed time served is a lower bound - a member may have joined before the first year on record. The organisation reported 14 voting members of its governing body on its latest Form 990 Part VI, which matches the board listed here.
NameRole as filedSinceOn the board
Dawn Read Diehl ChairChairman2022
4 yrs
Brian WorkDirector2025
1 yr
Debra S FrenkelFounder and director2018
8 yrs
Dan LaneDirector2024
2 yrs
Dennis DunhamDirector2025
1 yr
Jeff GageDirector2024
2 yrs
Jim HuntDirector2024
2 yrs
Keith PerfectVice Chair/Secretary2018
8 yrs
Mary Lee PierceDirector2023
3 yrs
Michael KincaidDirector2025
1 yr
Mike CloverDirector2022
4 yrs
Scott WardDirector2023
3 yrs
Thomas DammrichDirector2023
3 yrs
Thomas GordyDirector2025
1 yr
Walter JohnsonDirector2025
1 yr
Under 5 years5 to 6 years6 years or moreShow all 15 →

Pay and hours

year to 31 December 2025iFrom Part VII of the Form 990: compensation reported for each officer, director, trustee, key employee and highest-paid staff member, and the average hours a week they report. Most board members are unpaid; a blank means nothing was reported. Pay from related organisations is shown separately.
NameTitle as filedHours a weekPay from the organisationRelated organisationsOther
David BakelmanExecutive Director40$153k
Debra S FrenkelFounder and director40$124k
Mike CloverDirector0$0
Keith PerfectVice Chair/Secretary0$0
Dawn Read DiehlChairman0$0
Scott WardDirector0$0
Thomas DammrichDirector0$0
Mary Lee PierceDirector0$0
Jim HuntDirector0$0
Dan LaneDirector0$0
Jeff GageDirector0$0
Brian WorkDirector0$0
Thomas GordyDirector0$0
Walter JohnsonDirector0$0
Michael KincaidDirector0$0
Dennis DunhamDirector0$0

About

Legal name
Freedom Waters Foundation Inc
EIN
204513735
Address
895 10th Street South, Naples, FL, 34102-6949
State
Florida
Mission
To provide boating oportunities and marine related education for people with diabilities, veterans, and youth at risk. (as filed on the Form 990)
Activity (NTEE)
N67 Recreation and sports
IRS classification
501(c)03 (tax-exempt under section 501(c)(3) where shown)
Classified purpose
Recreation & Sports
Size band
5 (IRS master file code)
Formed
2006
Principal officer
Debra S Frenkel (as named on the Form 990)
IRS ruling date
1 May 2006
Status
Code 01 (unconditional exemption)
Form 990 filings on record
8, latest 2025
IRS Publication 78
PC (contributions deductible)

Most connected

Longest observed on the filings

≥8years on the filingsDebra S Frenkel
≥8years on the filingsKeith Perfect
≥4years on the filingsDawn Read Diehl
≥4years on the filingsMike Clover

Latest return

year to 31 December 2025iFigures from the newest Form 990 or 990-EZ in the IRS e-file releases of 2025 and 2026, for the year ending 31 December 2025. US dollars, as filed.
Total assets
$737k
Total liabilities
$6k
Net assets or fund balances
$731k
Contributions and grants received
$436k
Program service revenue
$0
Employees
12
Volunteers
471

Filed finances

1 yeariTotals as filed on the IRS Form 990 (revenue and expenses), by tax year.
Tax yearTotal revenueTotal expensesSurplus or deficit
2024$1.6m$694k$863k

As filed on the IRS Form 990. US dollars.