TY 2023 Form 990PF

- TIN:

Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation

or Section 4947(a)(1) Trust Treated as Private Foundation

Do not enter social security numbers on this form as it may be made public.
right arrow

Go to www.irs.gov/Form990PF for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023

Name of foundation
STREAM & WETLANDS FOUNDATION

Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 369
Room/suite

City or town, state or province, country, and ZIP or foreign postal code
LANCASTER, OH43130

A Employer identification number

31-1357624

B Telephone number (see instructions)

(740) 654-4016

C If exemption application is pending, check here right arrow

G Check all that apply: Initial returnInitial return of a former public charity
Final returnAmended return
Address change Name change

D 1. Foreign organizations, check here............. right arrow

2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow

E If private foundation status was terminated
under section 507(b)(1)(A), check here ....... right arrow

H Check type of organization: Section 501(c)(3) exempt private foundation
Section 4947(a)(1) nonexempt charitable trust Other taxable private foundation

F If the foundation is in a 60-month termination
under section 507(b)(1)(B), check here ....... right arrow

I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16) right arrow

$53,036,194J Accounting method: Cash Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)

	Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).)	(a) Revenue and expenses per books		(b) Net investment income	(c) Adjusted net income	(d) Disbursements for charitable purposes (cash basis only)


1	Contributions, gifts, grants, etc., received (attach schedule)
2	Check .............
3	Interest on savings and temporary cash investments	555,715		520,494	555,715
4	Dividends and interest from securities...	132,042		132,042	132,042
5a	Gross rents............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10	List of Attached Documents: // Content	-114,935
b	Gross sales price for all assets on line 6a 2,876,758
7	Capital gain net income (from Part IV, line 2)...			73,206
8	Net short-term capital gain.........
9	Income modifications...........
10a	Gross sales less returns and allowances
b	Less: Cost of goods sold....
c	Gross profit or (loss) (attach schedule).....
11	Other income (attach schedule).......	List of Attached Documents: // Content	7,481,865		7,481,865
12	Total. Add lines 1 through 11........	8,054,687		725,742	8,169,622
13	Compensation of officers, directors, trustees, etc.	203,905
14	Other employee salaries and wages......	1,342,286			480,508
15	Pension plans, employee benefits.......	831,175			831,175
16a	Legal fees (attach schedule).........	List of Attached Documents: // Content	74,444		74,444
b	Accounting fees (attach schedule).......	List of Attached Documents: // Content	39,109		39,109
c	Other professional fees (attach schedule)....
17	Interest...............	252,906			252,906
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	6,635		6,635
19	Depreciation (attach schedule) and depletion...	List of Attached Documents: // Content	135,362		135,362
20	Occupancy..............
21	Travel, conferences, and meetings.......	174,021			174,021
22	Printing and publications..........
23	Other expenses (attach schedule).......	List of Attached Documents: // Content	367,929		367,929
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	3,427,772		0	2,362,089	0
25	Contributions, gifts, grants paid.......	207,491				207,491
26	Total expenses and disbursements. Add lines 24 and 25	3,635,263		0	2,362,089	207,491
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	4,419,424
b	Net investment income (if negative, enter -0-)			725,742
c	Adjusted net income (if negative, enter -0-)...				5,807,533

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 11289X Form 990-PF (2023)

Form 990-PF (2023)

Page 2

Part II		Balance Sheets	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............
	2	Savings and temporary cash investments.........	15,215,372	12,320,537	12,320,537
	3	Accounts receivable 262,268
		Less: allowance for doubtful accounts	93,536	262,268	262,268
	4	Pledges receivable
		Less: allowance for doubtful accounts
	5	Grants receivable.................
	6	Receivables due from officers, directors, trustees, and other
		disqualified persons (attach schedule) (see instructions).....
	7	Other notes and loans receivable (attach schedule)
		Less: allowance for doubtful accounts
	8	Inventories for sale or use..............
	9	Prepaid expenses and deferred charges..........	14,789	21,089	21,089
	10a	Investments—U.S. and state government obligations (attach schedule)
	b	Investments—corporate stock (attach schedule).......
	c	Investments—corporate bonds (attach schedule).......	11,714,616	List of Attached Documents: // Content 14,996,881	14,996,881
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........
	14	Land, buildings, and equipment: basis 2,467,538
		Less: accumulated depreciation (attach schedule) 442,648	1,941,183	List of Attached Documents: // Content 2,024,890	2,024,890
	15	Other assets (describe )	List of Attached Documents: // Content 18,309,417	List of Attached Documents: // Content 23,410,529	List of Attached Documents: // Content 23,410,529
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	47,288,913	53,036,194	53,036,194
	17	Accounts payable and accrued expenses..........	397,650	724,120
	18	Grants payable.................
	19	Deferred revenue.................
	20	Loans from officers, directors, trustees, and other disqualified persons
	21	Mortgages and other notes payable (attach schedule)......
	22	Other liabilities (describe )	List of Attached Documents: // Content 22,504,533	List of Attached Documents: // Content 22,681,833
	23	Total liabilities (add lines 17 through 22).........	22,902,183	23,405,953
		Foundations that follow FASB ASC 958, check here
		and complete lines 24, 25, 29 and 30.
	24	Net assets without donor restrictions...........	24,386,730	29,630,241
	25	Net assets with donor restrictions............
		Foundations that do not follow FASB ASC 958, check here
		and complete lines 26 through 30.
	26	Capital stock, trust principal, or current funds........
	27	Paid-in or capital surplus, or land, bldg., and equipment fund
	28	Retained earnings, accumulated income, endowment, or other funds
	29	Total net assets or fund balances (see instructions).....	24,386,730	29,630,241
	30	Total liabilities and net assets/fund balances (see instructions).	47,288,913	53,036,194

Part III

Analysis of Changes in Net Assets or Fund Balances

Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............

24,386,730

Enter amount from Part I, line 27a .....................

4,419,424

Other increases not included in line 2 (itemize) right arrow

List of Attached Documents:

// Content

903,368

Add lines 1, 2, and 3 ..........................

29,709,522

Decreases not included in line 2 (itemize) right arrow

List of Attached Documents:

// Content

79,281

Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .

29,630,241

Form 990-PF (2023)

Page 3

Part IV

Capital Gains and Losses for Tax on Investment Income

(a) List and describe the kind(s) of property sold (e.g., real estate, 2-story brick warehouse; or common stock, 200 shs. MLC Co.)		(b) How acquired P—Purchase D—Donation	(c) Date acquired (mo., day, yr.)	(d) Date sold (mo., day, yr.)
1a
b
c
d
e

(e) Gross sales price		(f) Depreciation allowed (or allowable)	(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a
b
c
d
e

Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69
(i) F.M.V. as of 12/31/69	(j) Adjusted basis as of 12/31/69	(k) Excess of col. (i) over col. (j), if any
a
b
c
d
e

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2	73,206
3	Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
	If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0- in Part I, line 8 ...................		3

Part V

Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)

1a	Exempt operating foundations described in section 4940(d)(2), check here and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)	1	10,088
b	All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2	Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	2
3	Add lines 1 and 2...........................	3	10,088
4	Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	4
5	Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- .....	5	10,088
6	Credits/Payments:

a	2023 estimated tax payments and 2022 overpayment credited to 2023	6a	8,906
b	Exempt foreign organizations—tax withheld at source......	6b
c	Tax paid with application for extension of time to file (Form 8868)...	6c	2,000
d	Backup withholding erroneously withheld ..........	6d

7	Total credits and payments. Add lines 6a through 6d..............		7	10,906
8	Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached.		8
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10	818
11	Enter the amount of line 10 to be: Credited to 2024 estimated tax818	Refunded	11

Form 990-PF (2023)

Page 4

Part VI-A

Statements Regarding Activities

During the tax year, did the foundation attempt to influence any national, state, or local legislation or did

Yes

it participate or intervene in any political campaign? ....................

Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions

for the definition.................................

If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials

published or distributed by the foundation in connection with the activities.

Did the foundation file Form 1120-POL for this year?.....................

Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:

(1) On the foundation. right arrow

$ (2) On foundation managers. right arrow

Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed

on foundation managers. right arrow

Has the foundation engaged in any activities that have not previously been reported to the IRS?.......

If "Yes," attach a detailed description of the activities.

Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles

of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....

Did the foundation have unrelated business gross income of $1,000 or more during the year?.........

If "Yes," has it filed a tax return on Form 990-T for this year?...................

Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........

If "Yes," attach the statement required by General Instruction T.

Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:

By language in the governing instrument, or

By state legislation that effectively amends the governing instrument so that no mandatory directions

that conflict with the state law remain in the governing instrument? ................

Yes

Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),

and Part XIV..................................

Yes

Enter the states to which the foundation reports or with which it is registered (see instructions)

If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney

General (or designate) of each state as required by General Instruction G? If "No," attach explanation .

Yes

Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)

or 4942(j)(5) for calendar year 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.

If "Yes," complete Part XIII .............................

Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names

and addresses. ...............................

At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the

meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............

Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had

advisory privileges? If "Yes," attach statement. See instructions.................

Did the foundation comply with the public inspection requirements for its annual returns and exemption application?

Yes

Website address right arrow

HTTP://STREAMANDWETLANDS.ORG/

The books are in care of right arrow

VINCENT MESSERLY Telephone no. right arrow

(740) 654-4016

Located at right arrow

PO BOX 369LANCASTEROH ZIP+4 right arrow

43130

Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here ......... right arrow

and enter the amount of tax-exempt interest received or accrued during the year ........ right arrow

16 At any time during calendar year 2023, did the foundation have an interest in or a signature or other authority over YesNo

a bank, securities, or other financial account in a foreign country? .................

16 No

See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow

Form 990-PF (2023)

Page 5

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required

File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.

Yes

During the year did the foundation (either directly or indirectly):

(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........

1a(1)

(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)

a disqualified person? ..............................

1a(2)

(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........

1a(3)

(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............

1a(4)

(5) Transfer any income or assets to a disqualified person (or make any of either available

for the benefit or use of a disqualified person)? ......................

1a(5)

(6) Agree to pay money or property to a government official? (Exception. Check "No"

if the foundation agreed to make a grant to or to employ the official for a period

after termination of government service, if terminating within 90 days.) ...............

1a(6)

If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations

section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........

Organizations relying on a current notice regarding disaster assistance check here ........ right arrow

Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,

that were not corrected before the first day of the tax year beginning in 2023? .............

Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private

operating foundation defined in section 4942(j)(3) or 4942(j)(5)):

At the end of tax year 2023, did the foundation have any undistributed income (Part XII, lines 6d

and 6e) for tax year(s) beginning before 2023?....................

If "Yes," list the years right arrow

20, 20, 20, 20

Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)

(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)

to all years listed, answer "No" and attach statement—see instructions.) ..............

If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.

20, 20, 20, 20

Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at

any time during the year? ..............................

If "Yes," did it have excess business holdings in 2023 as a result of (1) any purchase by the foundation

or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved

by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)

the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine

if the foundation had excess business holdings in 2023.) .....................

Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?

Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its

charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2023? ..

Form 990-PF (2023)

Page 6

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required (continued)

During the year did the foundation pay or incur any amount to:

Yes

(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........

5a(1)

(2) Influence the outcome of any specific public election (see section 4955); or to carry

on, directly or indirectly, any voter registration drive? ....................

5a(2)

(3) Provide a grant to an individual for travel, study, or other similar purposes? .............

5a(3)

(4) Provide a grant to an organization other than a charitable, etc., organization described

in section 4945(d)(4)(A)? See instructions ........................

5a(4)

(5) Provide for any purpose other than religious, charitable, scientific, literary, or

educational purposes, or for the prevention of cruelty to children or animals? .............

5a(5)

If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in

Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........

Organizations relying on a current notice regarding disaster assistance check ......... right arrow

If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the

tax because it maintained expenditure responsibility for the grant? .................

If "Yes," attach the statement required by Regulations section 53.4945–5(d).

Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on

a personal benefit contract? .............................

Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....

If "Yes" to 6b, file Form 8870.

At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?

If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....

Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or

excess parachute payment during the year? .........................

Part VII

Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors

1 List all officers, directors, trustees, foundation managers and their compensation. See instructions

(a) Name and address	(b) Title, and average hours per week devoted to position	(c) Compensation (If not paid, enter -0-)
VINCE MESSERLY	PRESIDENT 000.00	203,905
123 S BROAD ST PO BOX 369 LANCASTER,OH43130	PRESIDENT 000.00	203,905
SCOTT DORAN	SECRETARY 000.00	0
65 EAST STATE ST SUITE 1800 COLUMBUS,OH43215	SECRETARY 000.00	0
RANDY STRAUSS	TREASURER 000.00	0
1025 MILIAN AVENUE AMHERST,OH44001	TREASURER 000.00	0
BOB MONCHEIN	CHAIRMAN 000.00	0
17170 MENNELL RD GRAFTON,OH44044	CHAIRMAN 000.00	0
BAILEY STANBERY	TRUSTEE 000.00	0
3225 HAUGHTON ST TOLEDO,OH43606	TRUSTEE 000.00	0
FRED TOBIN	TRUSTEE 000.00	0
7067 WILD FOX RUN AVE NW MASSILLON,OH44646	TRUSTEE 000.00	0
JOHN PAVLIS	TRUSTEE 000.00	0
5300 HILLS AND DALES RD CANTON,OH44708	TRUSTEE 000.00	0
BARBARA BENNETT	TRUSTEE 000.00	0
266 CREEKSIDE CIRCLE NEW CANTON,OH44720	TRUSTEE 000.00	0
PAUL TOTH	TRUSTEE 000.00	0
23361 AWABUKI DRIVE VENICE,FL34293	TRUSTEE 000.00	0

2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."


(a) Name and address of each employee paid more than $50,000	(b) Title, and average hours per week devoted to position	(c) Compensation	(d) Contributions to employee benefit plans and deferred compensation	(e) Expense account, other allowances
AARON VAN OSTRAN	DIRECTOR OF 000.00	211,559
201 FERN HILL DR GRANVILLE,OH43023	DIRECTOR OF 000.00	211,559
MEGAN GARBER	CONTROLLER 000.00	204,758
1649 CLOVERDALE DR LANCASTER,OH43130	CONTROLLER 000.00	204,758
GREGORY SNOWDEN	WETLAND SCIE 000.00	167,091
123 S BROAD ST SUITE 238 LANCASTER,OH43130	WETLAND SCIE 000.00	167,091
STEPHEN BAILEY	BIOLOGIST 000.00	152,829
123 S BROAD ST LANCASTER,OH43130	BIOLOGIST 000.00	152,829
CHELSEY KEEFER	BIOLOGIST 000.00	125,541
123 S BROAD ST LANCASTER,OH43130	BIOLOGIST 000.00	125,541
Total number of other employees paid over $50,000...................

Form 990-PF (2023)

Page 7

Part VII

Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)

3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000	(b) Type of service	(c) Compensation
NONE

Total number of others receiving over $50,000 for professional services............. right arrow

Part VIII-A

Summary of Direct Charitable Activities

List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc.	Expenses
1


2


3


4

Part VIII-B

Summary of Program-Related Investments (see instructions)

Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2.	Amount
1	N/A
2


All other program-related investments. See instructions.
3

Total. Add lines 1 through 3......................... right arrow

Form 990-PF (2023)

Page 8

Part IX

Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)

Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,

purposes:

Average monthly fair market value of securities...................

Average of monthly cash balances.......................

Fair market value of all other assets (see instructions)................

Total (add lines 1a, b, and c).........................

Reduction claimed for blockage or other factors reported on lines 1a and

1c (attach detailed explanation) .............

Acquisition indebtedness applicable to line 1 assets..................

Subtract line 2 from line 1d.........................

Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see

instructions) .............................

Net value of noncharitable-use assets. Subtract line 4 from line 3. ............

Minimum investment return. Enter 5% (0.05) of line 5................

Part X

Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow

and do not complete this part.)

Minimum investment return from Part IX, line 6..................

Tax on investment income for 2022 from Part V, line 5.......

10,088

Income tax for 2022. (This does not include the tax from Part V.) ...

Add lines 2a and 2b............................

10,088

Distributable amount before adjustments. Subtract line 2c from line 1............

Recoveries of amounts treated as qualifying distributions................

Add lines 3 and 4............................

Deduction from distributable amount (see instructions).................

Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...

Part XI

Qualifying Distributions (see instructions)

Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:

Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........

207,491

Program-related investments—total from Part VIII-B..................

Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,

purposes...............................

Amounts set aside for specific charitable projects that satisfy the:

Suitability test (prior IRS approval required)....................

Cash distribution test (attach the required schedule) .................

Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......

207,491

Form 990-PF (2023)

Page 9

Part XII

Undistributed Income (see instructions)

		(a) Corpus	(d) 2023
1 Distributable amount for 2023 from Part X, line 7			0
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......
b Total for prior years:20 , 20, 20
3 Excess distributions carryover, if any, to 2022:
a From 2018......	98,626
b From 2019......	144,753
c From 2020......	109,678
d From 2021......	181,707
e From 2022......	142,192
f Total of lines 3a through e ........		676,956
4Qualifying distributions for 2023 from Part
XI, line 4: $ 207,491
a Applied to 2022, but not more than line 2a
b Applied to undistributed income of prior years (Election required—see instructions).....
c Treated as distributions out of corpus (Election required—see instructions)........
d Applied to 2023 distributable amount.....
e Remaining amount distributed out of corpus		207,491
5 Excess distributions carryover applied to 2023.
(If an amount appears in column (d), the same amount must be shown in column (a).)
6Enter the net total of each column as indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5		884,447
b Prior years’ undistributed income. Subtract line 4b from line 2b ..........
c Enter the amount of prior years’ undistributed income for which a notice of deficiency has been issued, or on which the section 4942(a) tax has been previously assessed......
d Subtract line 6c from line 6b. Taxable amount —see instructions ...........
e Undistributed income for 2022. Subtract line 4a from line 2a. Taxable amount—see instructions .............
f Undistributed income for 2023. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2024 ..........			0
7 Amounts treated as distributions out of corpus to satisfy requirements imposed by section 170(b)(1)(F) or 4942(g)(3) (Election may be required - see instructions) .......
8 Excess distributions carryover from 2018 not applied on line 5 or line 7 (see instructions) ...		98,626
9 Excess distributions carryover to 2024. Subtract lines 7 and 8 from line 6a ......		785,821
10 Analysis of line 9:
a Excess from 2019....	144,753
b Excess from 2020....	109,678
c Excess from 2021....	181,707
d Excess from 2022....	142,192
e Excess from 2023....	207,491

Form 990-PF (2023)

Page 10

Part XIII

Private Operating Foundations (see instructions and Part VI-A, question 9)

1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2023, enter the date of the ruling ...... right arrow

b Check box to indicate whether the organization is a private operating foundation described in section 4942(j)(3) or4942(j)(5)

2a Enter the lesser of the adjusted net income from Part I or the minimum investment return from Part IX for each year listed ..........	Tax year	Prior 3 years			(e) Total
	(a) 2023	(b) 2022	(c) 2021	(d) 2020	(e) Total

b 85% (0.85) of line 2a .........
c Qualifying distributions from Part XI, line 4 for each year listed .....
d Amounts included in line 2c not used directly for active conduct of exempt activities ..........
e Qualifying distributions made directly for active conduct of exempt activities. Subtract line 2d from line 2c ....
3 Complete 3a, b, or c for the alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......
(2) Value of assets qualifying under section 4942(j)(3)(B)(i)
b “Endowment" alternative test— enter 2/3 of minimum investment return shown in Part IX, line 6 for each year listed ..
c “Support" alternative test—enter:
(1) Total support other than gross investment income (interest, dividends, rents, payments on securities loans (section 512(a)(5)), or royalties) ....
(2) Support from general public and 5 or more exempt organizations as provided in section 4942(j)(3)(B)(iii)....
(3) Largest amount of support from an exempt organization
(4) Gross investment income

Part XIV

Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)

1Information Regarding Foundation Managers:

aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)

bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.

2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:

Check here right arrow

if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions

aThe name, address, and telephone number or email address of the person to whom applications should be addressed:

bThe form in which applications should be submitted and information and materials they should include:

cAny submission deadlines:

dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:

Form 990-PF (2023)

Page 11

Part XIV

Supplementary Information (continued)

3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient	If recipient is an individual, show any relationship to any foundation manager or substantial contributor	Foundation status of recipient	Purpose of grant or contribution	Amount
Name and address (home or business)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
OHIO UNIVERSITY PO BOX 869 ATHENS,OH45701	NONE	501C3	GRANT	105,788
FAIRFIELD COUNTY FOUNDATION 162 EAST MAIN STREET LANCASTER,OH43130	NONE	501C3	FOUNDATION SCHOLARSHIPS	50,000
RURAL ACTION 9030 HOCKING HILLS DR THE PLAINS,OH45780	NONE	501C3	DONATION	50,000
LANCASTER HIGH SCHOOL 1312 GRANVILLE PIKE LANCASTER,OH43130	NONE	501C3	DONATION	250
FAIRFIELD COUNTY FOSTER CARE 239 WEST MAIN ST LANCASTER,OH43130	NONE	501C3	DONATION	935
PELOTONIA 450 W BROAD ST COLUMBUS,OH43215	NONE	501C3	DONATION	518
Total ................................. 3a				207,491

bApproved for future payment

Total ................................. 3b

Form 990-PF (2023)

Page 12

Part XV-A

Analysis of Income-Producing Activities

Enter gross amounts unless otherwise indicated.	Unrelated business income		Excluded by section 512, 513, or 514		(e) Related or exempt function income (See instructions.)
1Program service revenue:	(a) Business code	(b) Amount	(c) Exclusion code	(d) Amount	(e) Related or exempt function income (See instructions.)
a
b
c
d
e
f
gFees and contracts from government agencies
2 Membership dues and assessments ....
3 Interest on savings and temporary cash investments ...........			14	555,715
4 Dividends and interest from securities ....			14	132,042
5 Net rental income or (loss) from real estate:
aDebt-financed property......
bNot debt-financed property.....
6 Net rental income or (loss) from personal property
7 Other investment income .....
8 Gain or (loss) from sales of assets other than inventory ............			14	73,206	-188,141
9 Net income or (loss) from special events:
10 Gross profit or (loss) from sales of inventory
11 Other revenue: aSALE OF MITIGATION CREDIT					7,179,359
bSHAW HWY PROPERTIES LLC			30	302,506
cECOLOGICAL RESOURCE PARTNER			30
d
e
12 Subtotal. Add columns (b), (d), and (e) ..				1,063,469	6,991,218

13Total. Add line 12, columns (b), (d), and (e)..................

8,054,687

(See worksheet in line 13 instructions to verify calculations.)

Part XV-B

Relationship of Activities to the Accomplishment of Exempt Purposes

Line No.	Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See instructions.)
11A	WETLANDS AND STREAM MITIGATION PROGRAMS ARE THE SOLE ACTIVITIES THROUGH WHICH THE ORGANIZATION ACCOMPLISHES ITS EXEMPT PURPOSE.

Form 990-PF (2023)

Page 13

Part XVI

Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?

Yes

Transfers from the reporting foundation to a noncharitable exempt organization of:

(1) Cash...................................

1a(1)

(2) Other assets.................................

1a(2)

Other transactions:

(1) Sales of assets to a noncharitable exempt organization....................

1b(1)

(2) Purchases of assets from a noncharitable exempt organization..................

1b(2)

(3) Rental of facilities, equipment, or other assets.......................

1b(3)

(4) Reimbursement arrangements...........................

1b(4)

(5) Loans or loan guarantees.............................

1b(5)

(6) Performance of services or membership or fundraising solicitations................

1b(6)

Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............

If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.

(a) Line No.	(b) Amount involved	(c) Name of noncharitable exempt organization	(d) Description of transfers, transactions, and sharing arrangements

Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........Yes No

If "Yes," complete the following schedule.

(a) Name of organization	(b) Type of organization	(c) Description of relationship

Sign Here

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
				May the IRS discuss this return with the preparer shown below? See instructions. Yes No
	Signature of officer or trustee	Date	Title

Paid Preparer Use Only	Print/Type preparer's name	Preparer's Signature	Date	Check if self- employed	PTIN
	Firm's name				Firm's EIN
	Firm's address				Phone no.

Form 990-PF (2023)

Additional Data

Software ID:
Software Version:

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

TY 2023 AccountingFeesSchedule

Name:

STREAM & WETLANDS FOUNDATION

EIN:

31-1357624

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
ACCOUNTING FEES	39,109		39,109

- TIN:

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

TY 2023 DepreciationSchedule

Name:

STREAM & WETLANDS FOUNDATION

EIN:

31-1357624

Description of Property	Date Acquired	Cost or Other Basis	Prior Years' Depreciation	Computation Method	Rate / Life (# of years)	Current Year's Depreciation Expense	Adjusted Net Income
OFFICE FURNITURE	2006-03-01	7,976	7,976	S/L	7.0000
GENERATOR	2007-03-23	1,944	1,944	S/L	7.0000
DRAFTING STOOL (AARON)	2007-07-01	325	325	S/L	7.0000
OFFICE CHAIR	2014-04-22	1,073	1,073	S/L	7.0000
2015 CHEVY SUBURBAN(TRADE 23)	2015-03-31	58,691	58,691	S/L	5.0000
SONIC WALL NETWORK (VPN)	2015-09-15	1,542	1,542	S/L	5.0000
BUFFALO BACKUP UNIT	2015-09-08	1,130	1,130	S/L	5.0000
CABINETS	2017-02-01	11,137	9,413	S/L	7.0000	1,591	1,591
DEPOSIT VINCE'S DESK & FF	2017-02-01	9,000	7,607	S/L	7.0000	1,286	1,286
OFFICE FURNITURE	2017-02-01	22,169	18,738	S/L	7.0000	3,167	3,167
CABINETS INSTALLATION	2017-02-01	2,452	2,073	S/L	7.0000	350	350
GRANITE COUNTER TOPS	2017-02-01	1,084	916	S/L	7.0000	155	155
WINDOWS SERVER	2017-02-01	1,268	1,268	S/L	5.0000
DELL POWEREDGE POWER SERVER	2017-02-01	4,111	4,111	S/L	5.0000
SUITE 238 RENOVATIONS	2017-02-01	34,211	5,190	S/L	39.0000	877	877
SUITE 238 RENOVATIONS	2017-02-01	8,228	1,248	S/L	39.0000	211	211
ELECTRICAL-SUITE 238	2017-02-01	6,968	1,057	S/L	39.0000	179	179
CEILING GRID & INSTALL	2017-02-01	5,289	802	S/L	39.0000	136	136
FLOORING	2017-02-01	15,110	12,771	S/L	7.0000	2,159	2,159
FURNITURE	2017-02-01	9,939	8,401	S/L	7.0000	1,419	1,419
CABINETS	2017-02-01	6,775	5,727	S/L	7.0000	967	967
SUITE 238 RENOVATIONS	2017-02-01	6,537	992	S/L	39.0000	167	167
SUITE238 OFFICE DESIGN	2017-03-07	6,900	1,032	S/L	39.0000	177	177
PICTURE & INSTALLATION	2017-08-29	5,895	4,491	S/L	7.0000	843	843
RENOVATIONS-ADDITIONAL SPACE	2018-02-23	8,570	1,062	S/L	39.0000	220	220
RENOVATIONS-ADDITIONAL SPACE	2018-02-23	9,976	1,236	S/L	39.0000	256	256
OFFICE/KITCHEN CABINETS	2018-02-23	5,500	3,798	S/L	7.0000	785	785
GLASS WALL	2018-02-23	9,923	1,230	S/L	39.0000	254	254
OFFICE/KITCHEN CABINETS	2018-02-23	5,060	3,494	S/L	7.0000	723	723
RENOVATIONS-ADDITIONAL SPACE	2018-02-23	18,035	2,235	S/L	39.0000	463	463
BATHROOM & KITCHEN COUNTERTOPS	2018-02-23	1,600	1,105	S/L	7.0000	228	228
PLUMBING, BRICK FOR WALL	2018-02-23	9,968	1,235	S/L	39.0000	256	256
FLOOR COVERINGS	2018-02-23	5,108	3,527	S/L	7.0000	729	729
ELECTRIC SUPPLY-FIXTURES	2018-02-23	5,268	653	S/L	39.0000	135	135
DEMO, MATERIAL, DUMPSTER	2018-02-23	8,443	1,046	S/L	39.0000	217	217
ELECTRIC, RENOVATION, MATERIAL	2018-02-23	6,578	815	S/L	39.0000	169	169
LIGHT FIXTURES & INSTALL	2018-02-23	7,968	5,502	S/L	7.0000	1,138	1,138
RENOVATIONS-ADDITIONAL SPACE	2018-02-23	8,695	1,078	S/L	39.0000	222	222
FLOOR COVERINGS	2018-02-23	6,077	4,196	S/L	7.0000	868	868
RENOVATIONS-ADDITIONAL SPACE	2018-02-23	2,368	293	S/L	39.0000	61	61
REFRIGERATOR, 2 TVS, SINK, BLINDS, LIGHT FIXT	2018-02-23	12,825	8,855	S/L	7.0000	1,833	1,833
DESK (WORKSTATION), CHAIRS, TABLE	2018-02-23	7,279	5,026	S/L	7.0000	1,040	1,040
BLINDS & COUNTERTOPS	2018-02-23	1,224	845	S/L	7.0000	175	175
PAINTING, ELECTRIC, PLUMBING	2018-02-23	8,959	1,110	S/L	39.0000	230	230
COUNTERTOPS	2018-02-23	1,495	1,032	S/L	7.0000	214	214
DELL OPTIPLEX 5050 (MEGAN)	2018-02-16	1,979	1,913	S/L	5.0000	66	66
DELL PRECISION TOWER 5000 SERIES (AARON)	2018-02-16	4,045	3,910	S/L	5.0000	135	135
CAMERA	2018-03-01	3,399	3,286	S/L	5.0000	113	113
PHASE 2 OFFICE LAYOUT	2018-04-03	3,619	441	S/L	39.0000	93	93
OFFICE FURNITURE-MEGAN'S OFFICE	2018-04-04	4,395	2,983	S/L	7.0000	627	627
DESK & FURNITURE-AARON'S OFFICE	2018-04-11	9,888	6,709	S/L	7.0000	1,413	1,413
CHAIRS-MEGAN'S OFFICE	2018-04-16	2,883	1,922	S/L	7.0000	412	412
GPS SYSTEM	2018-10-22	5,925	4,937	S/L	5.0000	988	988
WORKSTATION	2019-01-15	6,542	5,233	S/L	5.0000	1,309	1,309
HARD DRIVE EXPANSION	2019-01-15	2,671	2,137	S/L	5.0000	534	534
DESK	2019-03-15	5,556	3,042	S/L	7.0000	794	794
MACBOOK PRO LAPTOP (AARON)	2019-06-24	4,244	2,971	S/L	5.0000	849	849
2019 CHEVY SILVERADO	2019-07-09	49,999	34,999	S/L	5.0000	10,000	10,000
LOUNGE TABLE	2019-08-01	2,800	1,367	S/L	7.0000	400	400
DELL OPTIPLEX 7000 (VINCE)	2020-02-21	3,804	2,155	S/L	5.0000	761	761
LAPTOP (STEPHEN)	2020-03-31	3,438	1,891	S/L	5.0000	687	687
DELL PRECISION TOWER 5800 (2)	2020-07-03	10,641	5,320	S/L	5.0000	2,129	2,129
DELL PRECISION 7540 LAPTOPS (2)	2020-07-03	9,550	4,775	S/L	5.0000	1,910	1,910
2021 CHEVROLET SILVERADO	2020-11-11	53,655	23,251	S/L	5.0000	10,731	10,731
FLOORING	2021-03-24	6,522	1,630	S/L	7.0000	932	932
RENOVATION- DEMO	2021-03-24	21,406	961	S/L	39.0000	548	548
NETWORK EQUIPMENT	2021-03-24	2,211	774	S/L	5.0000	442	442
CABINETS	2020-12-03	6,024	1,721	S/L	7.0000	861	861
LAYOUT FRAMING & MATERIAL	2021-03-24	25,448	1,142	S/L	39.0000	652	652
DELL 5500 SERIES LAPTOP	2021-03-24	3,694	1,293	S/L	5.0000	739	739
TRIMBLE TDC150 (NEW)	2021-03-24	8,595	3,008	S/L	5.0000	1,719	1,719
TRIMBLE TDC150 (USED)	2021-03-24	5,600	1,960	S/L	5.0000	1,120	1,120
IPECS PHONE SYSTEM	2021-07-31	5,781	1,170	S/L	7.0000	826	826
RENOVATION- DRYDEN	2021-03-24	48,926	2,195	S/L	39.0000	1,255	1,255
ELECTRICAL	2021-03-24	3,410	153	S/L	39.0000	87	87
GRANITE COUNTERTOP	2021-03-24	1,211	303	S/L	7.0000	173	173
DESK-AARON	2021-03-24	4,370	1,093	S/L	7.0000	624	624
CHAIR-AARON	2021-03-24	1,302	325	S/L	7.0000	186	186
SIDE CHAIRS (HOTEL OFFICE)	2021-03-24	1,069	267	S/L	7.0000	153	153
DESK (HOTEL OFFICE)	2021-03-24	4,797	1,199	S/L	7.0000	686	686
DOOR (HOTEL OFFICE)	2021-03-24	1,374	62	S/L	39.0000	35	35
CHAIR (HOTEL OFFICE)	2021-03-24	869	217	S/L	7.0000	125	125
DESK (MEGAN)	2021-03-24	10,660	2,665	S/L	7.0000	1,523	1,523
DOOR (MEGAN)	2021-03-24	1,374	62	S/L	39.0000	35	35
SIDE CHAIRS (MEGAN)	2021-03-24	534	134	S/L	7.0000	76	76
SOFA (MEGAN)	2021-03-24	1,420	355	S/L	7.0000	203	203
CHAIR (MEGAN)	2021-03-24	869	217	S/L	7.0000	125	125
SIDE CHAIR (SMALL OFFICE)	2021-03-24	534	134	S/L	7.0000	76	76
CHAIR (SMALL OFFICE)	2021-03-24	869	217	S/L	7.0000	125	125
DOOR (SMALL OFFICE)	2021-03-24	1,374	62	S/L	39.0000	35	35
DESK (SMALL OFFICE)	2021-03-24	6,790	1,698	S/L	7.0000	970	970
PROJECT & DESIGN SERVICES	2021-03-24	9,477	425	S/L	39.0000	243	243
DELL PRECISION 5760	2021-11-30	3,873	839	S/L	5.0000	775	775
DELL PRECISION 5820	2021-11-30	3,678	797	S/L	5.0000	735	735
DELL POWER EDGE T440 SERVER & INSTALLATION	2021-12-22	17,444	3,489	S/L	5.0000	3,488	3,488
2 TRIMBLE R12I PRECISION LASERS	2022-04-15	67,106	10,066	S/L	5.0000	13,421	13,421
2022 CHEVY SILVERADO	2022-04-29	64,599	8,613	S/L	5.0000	12,920	12,920
2022 CHEVY SILVERADO 1500 7643	2022-10-28	63,260	2,109	S/L	5.0000	12,652	12,652
DELL PRECISION 5500 (AVO)	2023-03-29	5,498		S/L	5.0000	825	825
DELL PRECISION 3600 (SB)	2023-03-29	4,159		S/L	5.0000	624	624
DELL OPTIPLEX 7000 (MNG)	2023-03-29	2,209		S/L	5.0000	331	331
TRIMBLE R12I LASER	2023-02-27	34,863		S/L	5.0000	5,810	5,810
2 DELL LATTITUDE 7430 LAPTOPS	2023-07-21	3,942		S/L	5.0000	328	328
2 DELL LATTITUDE 7440 LAPTOPS	2023-07-21	4,602		S/L	5.0000	384	384
2023 CHEVROLET 2500 CREW CAB LTZ	2023-06-20	79,005		S/L	5.0000	7,901	7,901
20242024 CHEVY SILVERADO 3500	2023-11-03	82,275		S/L	5.0000	2,743	2,743
DELL PRECISION 7600 LAPTOP	2023-12-12	2,513

- TIN:

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

TY 2023 GainLossSaleOtherAssetsSch

Name:

STREAM & WETLANDS FOUNDATION

EIN:

31-1357624

Name	Date Acquired	How Acquired	Date Sold	Gross Sales Price	Basis	Total (net)	Accumulated Depreciation
2015 CHEVY SUBURBAN(TRADE 23)	2015-03	PURCHASE	2023-01	17,000	58,691	17,000	58,691
BUFFALO BACKUP UNIT	2015-09	PURCHASE	2023-12		1,130		1,130
WINDOWS SERVER	2017-02	PURCHASE	2023-12		1,268		1,268
DELL POWEREDGE POWER SERVER	2017-02	PURCHASE	2023-12		4,111		4,111
PARK ACCOUNT F1262		PURCHASE		890,192	866,571	23,621
PARK ACCOUNT F1262		PURCHASE		1,896,360	2,125,122	-228,762

- TIN:

TY 2023 InvestmentsCorpBondsSchedule

Name:

STREAM & WETLANDS FOUNDATION

EIN:

31-1357624

Name of Bond	End of Year Book Value	End of Year Fair Market Value
	14,996,881	14,996,881

- TIN:

TY 2023 LandEtcSchedule2

Name:

STREAM & WETLANDS FOUNDATION

EIN:

31-1357624

Category / Item	Cost / Other Basis	Accumulated Depreciation	Book Value	End of Year Fair Market Value
EQUIPMENT	1,130,038	442,648	687,390	687,390
LAND	1,337,500		1,337,500	1,337,500

- TIN:

TY 2023 LegalFeesSchedule

Name:

STREAM & WETLANDS FOUNDATION

EIN:

31-1357624

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
LEGAL FEES	74,444		74,444

- TIN:

TY 2023 OtherAssetsSchedule

Name:

STREAM & WETLANDS FOUNDATION

EIN:

31-1357624

Description	Beginning of Year - Book Value	End of Year - Book Value	End of Year - Fair Market Value
CAPITALIZE CONSTRUCTION COSTS	11,986,581	16,746,338	16,746,338
INVESTMENT IN SHAW HWY PROPERTIES	3,631,369	3,843,875	3,843,875
EXCECUTIVE DEFERRED COMPENSATION	2,182,553	2,251,957	2,251,957
LEASE SECURITY DEPOSIT	1,500	1,500	1,500
ECOLOGICAL RESOURCE PARTNERS LLP INV
INTEREST RECEIVABLE
N/R - ERP LLC
N/R - ERP LLC
ROU ASSET - BUILDING	499,189	561,454	561,454
ROU ASSET - COPIER	8,225	5,405	5,405

- TIN:

TY 2023 OtherDecreasesSchedule

Name:

STREAM & WETLANDS FOUNDATION

EIN:

31-1357624

Description	Amount
ILF TAXABLE INVESTMENT INCOME	79,281

- TIN:

TY 2023 OtherExpensesSchedule

Name:

STREAM & WETLANDS FOUNDATION

EIN:

31-1357624

Description	Revenue and Expenses per Books	Adjusted Net Income
EXPENSES
BANK CHARGES	2,511	2,511
COMPUTER REPAIR/MAINTENANCE	14,833	14,833
INSURANCE	24,896	24,896
INTERNET EXPENSE	26,042	26,042
MEALS AND ENTERTAINMENT	21,384	21,384
MISC CONSULTING EXPENSE	12,372	12,372
MISC EXPENSE	994	994
OFFICE SUPPLIES	25,934	25,934
POSTAGE	3,625	3,625
PROMOTION	85,160	85,160
SEMINARS	11,055	11,055
TELEPHONE	9,559	9,559
MEMBERSHIP DUES	20,996	20,996
COPYING	4,567	4,567
OFFICE RENT/PARKING	56,226	56,226
PNB ILF INVESTMENT EXPENSES	47,775	47,775

- TIN:

TY 2023 OtherIncomeSchedule2

Name:

STREAM & WETLANDS FOUNDATION

EIN:

31-1357624

Description	Revenue And Expenses Per Books	Net Investment Income	Adjusted Net Income
SALE OF MITIGATION CREDIT	7,179,359		7,179,359
SHAW HWY PROPERTIES LLC	302,506		302,506

- TIN:

TY 2023 OtherIncreasesSchedule

Name:

STREAM & WETLANDS FOUNDATION

EIN:

31-1357624

Description	Amount
UNREALIZED GAIN ON INVESTMENTS	903,368

- TIN:

TY 2023 OtherLiabilitiesSchedule

Name:

STREAM & WETLANDS FOUNDATION

EIN:

31-1357624

Description	Beginning of Year - Book Value	End of Year - Book Value
RESERVES	1,320,200	1,428,980
ACCRUED CONSTRUCTION COSTS	13,365,845	11,215,777
DEPOSITS	1,973,180	1,930,732
MAINTENANCE		14,600
ACCRUED GRANTS	74,519	120,352
ACCRUED 401K CONTRIBUTION	65,518	82,502
ACCRUED BONUS	42,742	311,477
DEFERRED EMPLOYEE BENEFITS	2,232,863	2,251,957
STEWARDSHIP	305,509	946,577
LINE OF CREDIT	1,164,779	1,353,600
ACCRUED INTEREST	-110,474	761,510
HNB LOAN - JEHOSSEE	1,389,746	1,226,383
LEASE LIABILITY - BUILDING	443,821	503,576
LEASE LIABILITY - COPIER	5,405	2,585
CURRENT PORTION OF LONG TERM DEBT	172,692	179,760
CURRENT PORTION OF LEASES PAYABLE	58,188	60,698
ACCRUED PENSION		290,767

- TIN:

TY 2023 TaxesSchedule

Name:

STREAM & WETLANDS FOUNDATION

EIN:

31-1357624

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
WORKERS COMPENSATION	969		969
OTHER TAXES	5,666		5,666