Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
For calendar year 2024, or tax year beginning 01-01-2024 , and ending 12-31-2024
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 right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$36,368,711J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I 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)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 72,000
2 Check right arrow.............
3 Interest on savings and temporary cash investments 449,122 423,686 449,122
4 Dividends and interest from securities... 148,330 148,330 148,330
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 Click to see attachment
List of Attached Documents:
// Content
394,477
b Gross sales price for all assets on line 6a 7,185,750
7 Capital gain net income (from Part IV, line 2)... 303,844
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)....... Click to see attachment
List of Attached Documents:
// Content
6,306,763   6,306,763
12 Total. Add lines 1 through 11........ 7,370,692 875,860 6,904,215
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 322,688      
14 Other employee salaries and wages...... 1,417,118   627,335  
15 Pension plans, employee benefits....... 923,762   923,762  
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
101,591   101,591  
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
39,207   39,207  
c Other professional fees (attach schedule)....        
17 Interest............... 133,670   133,670  
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
16,916   16,916  
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
146,101   146,101
20 Occupancy..............        
21 Travel, conferences, and meetings....... 151,970   151,970  
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
450,109   450,109  
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 3,703,132 0 2,590,661 0
25 Contributions, gifts, grants paid....... 232,338 232,338
26 Total expenses and disbursements. Add lines 24 and 25 3,935,470 0 2,590,661 232,338
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 3,435,222
b Net investment income (if negative, enter -0-) 875,860
c Adjusted net income (if negative, enter -0-)... 4,313,554
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2024)
Form 990-PF (2024)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing.............      
2 Savings and temporary cash investments......... 12,320,537 8,931,106 8,931,106
3 Accounts receivable right arrow1,129,419
Less: allowance for doubtful accounts right arrow   262,268 1,129,419 1,129,419
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
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) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges.......... 21,089 23,876 23,876
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule).......      
c Investments—corporate bonds (attach schedule)....... 14,996,881 Click to see attachment
List of Attached Documents:
// Content
14,075,373 		 
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
14 Land, buildings, and equipment: basis right arrow2,508,360
Less: accumulated depreciation (attach schedule) right arrow588,421 2,024,890 Click to see attachment
List of Attached Documents:
// Content
1,919,939 		582,439
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
23,410,529 		Click to see attachment
List of Attached Documents:
// Content
25,701,871 		Click to see attachment
List of Attached Documents:
// Content
25,701,871
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 53,036,194 51,781,584 36,368,711
Liabilities 17 Accounts payable and accrued expenses.......... 724,120 315,369
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 right arrow) Click to see attachment
List of Attached Documents:
// Content
22,681,833 		Click to see attachment
List of Attached Documents:
// Content
18,126,880
23 Total liabilities (add lines 17 through 22)......... 23,405,953 18,442,249
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 29,630,241 33,339,335
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
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)..... 29,630,241 33,339,335
30 Total liabilities and net assets/fund balances (see instructions). 53,036,194 51,781,584
Part III
Analysis of Changes in Net Assets or Fund Balances
1
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) ...............
1
29,630,241
2
Enter amount from Part I, line 27a .....................
2
3,435,222
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
604,829
4
Add lines 1, 2, and 3 ..........................
4
33,670,292
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
330,957
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
33,339,335
Form 990-PF (2024)
Form 990-PF (2024)
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 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(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) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 303,844
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 ................... 		Bracket 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 right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 12,174
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 12,174
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 12,174
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 11,818
b Exempt foreign organizations—tax withheld at source...... 6b  
c Tax paid with application for extension of time to file (Form 8868)... 6c  
d Backup withholding erroneously withheld .......... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 11,818
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.......right arrow 9 356
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10  
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow   Refundedright arrow 11  
Form 990-PF (2024)
Form 990-PF (2024)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
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.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
 
d
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$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
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....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet 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? ................
6
Yes
 
7
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..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowOH
b
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 .
8b
Yes
 
9
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 2024 or the taxable year beginning in 2024? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
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 .............
11
 
No
12
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.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowHTTP://STREAMANDWETLANDS.ORG/
14
The books are in care ofright arrowVINCENT MESSERLY Telephone no.right arrow (740) 654-4016

Located atright arrowPO BOX 369LANCASTEROH ZIP+4right arrow43130
15
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
15
 
16 At any time during calendar year 2024, 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 (2024)
Form 990-PF (2024)
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
No
1a
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)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(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)
 
No
(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)
 
No
b
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 ..........
1b
 
 
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
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 2024? .............
1d
 
 
2
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)):
a
At the end of tax year 2024, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2024?....................
2a
 
No
If "Yes," list the years right arrow20, 20, 20, 20
b
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.) ..............
2b
 
 
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
right arrow20, 20, 20, 20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2024 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 2024.) .....................
3b
 
 
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
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 2024? ..
4b
 
No
Form 990-PF (2024)
Form 990-PF (2024)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(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)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(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)
 
No
b
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 ........
5b
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
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? .................
5d
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
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? .........................
8
 
No
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-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
VINCE MESSERLY PRESIDENT
40.00 		273,438 307,468 0
123 S BROAD ST SUITE 238
PO BOX 369
LANCASTER,OH43130
SCOTT DORAN SECRETARY
000.00 		4,000 0 0
65 EAST STATE ST
SUITE 1800
COLUMBUS,OH43215
RANDY STRAUSS TREASURER
000.00 		10,750 0 0
1025 MILIAN AVENUE
AMHERST,OH44001
BOB MONCHEIN CHAIRMAN
000.00 		5,750 0 0
17170 MENNELL RD
GRAFTON,OH44044
BAILEY STANBERY TRUSTEE
000.00 		5,750 0 0
3225 HAUGHTON ST
TOLEDO,OH43606
FRED TOBIN TRUSTEE
000.00 		4,000 0 0
7067 WILD FOX RUN AVE NW
MASSILLON,OH44646
JOHN PAVLIS TRUSTEE
000.00 		4,000 0 0
4100 HARRISON AVE NW
CANTON,OH44709
BARBARA BENNETT TRUSTEE
000.00 		4,000 0 0
266 CREEKSIDE CIRCLE
NEW CANTON,OH44720
PAUL TOTH TRUSTEE
000.00 		3,000 0 0
23834 WAVERLY CIRCLE
VENICE,FL34293
LAURA COMEK TRUSTEE
000.00 		4,000 0 0
17 S HIGH ST SUITE 700
COLUMBUS,OH43215
REGINA HANSHAW TRUSTEE
000.00 		4,000 0 0
202 CHATHAM RD
COLUMBUS,OH43214
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
MEGAN GARBER CONTROLLER
000.00 		196,770 33,516  
123 S BROAD ST SUITE 238
PO BOX 369
LANCASTER,OH43130
GREGORY SNOWDEN SENOIR BIOLO
000.00 		171,085 28,358  
123 S BROAD ST SUITE 238
PO BOX 369
LANCASTER,OH43130
STEPHEN BAILEY PROJECT MANA
000.00 		156,582 25,962  
123 S BROAD ST SUITE 238
PO BOX 369
LANCASTER,OH43130
AARON VAN OSTRAN PROJECT MANA
000.00 		145,201 17,549  
123 S BROAD ST SUITE 238
PO BOX 369
LANCASTER,OH43130
CHELSEA KEEFER BIOLOGIST
000.00 		120,145 20,530  
123 S BROAD ST SUITE 238
PO BOX 369
LANCASTER,OH43130
Total number of other employees paid over $50,000...................right arrow 6
Form 990-PF (2024)
Form 990-PF (2024)
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 (2024)
Form 990-PF (2024)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
0
b
Average of monthly cash balances.......................
1b
0
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
0
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
 
2
Acquisition indebtedness applicable to line 1 assets..................
2
 
3
Subtract line 2 from line 1d.........................
3
0
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
0
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
0
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
0
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.)
1
Minimum investment return from Part IX, line 6..................
1
 
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
12,174
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
12,174
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
 
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
 
6
Deduction from distributable amount (see instructions).................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
0
Part XI
Qualifying Distributions (see instructions)
1
Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
a
Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
1a
232,338
b
Program-related investments—total from Part VIII-B..................
1b
 
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
232,338
Form 990-PF (2024)
Form 990-PF (2024)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2023 		(c)
2023 		(d)
2024
1 Distributable amount for 2024 from Part X, line 7 0
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2024:
a From 2019...... 144,753
b From 2020...... 109,678
c From 2021...... 181,707
d From 2022...... 142,192
e From 2023...... 207,491
f Total of lines 3a through e ........ 785,821
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 232,338
a Applied to 2023, 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 2024 distributable amount.....  
e Remaining amount distributed out of corpus 232,338
5 Excess distributions carryover applied to 2024.    
(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 1,018,159
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 2023. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2024. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2025 .......... 		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 2019 not
applied on line 5 or line 7 (see instructions) ... 		144,753
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		873,406
10 Analysis of line 9:
a Excess from 2020.... 109,678
b Excess from 2021.... 181,707
c Excess from 2022.... 142,192
d Excess from 2023.... 207,491
e Excess from 2024.... 232,338
Form 990-PF (2024)
Form 990-PF (2024)
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 2024, enter the date of the ruling ...... right arrow
 
b Check box to indicate whether the organization is a private operating foundation described in section or
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) 2024 (b) 2023 (c) 2022 (d) 2021
         
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 (2024)
Form 990-PF (2024)
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)
aPaid during the year

OHIO UNIVERSITY

PO BOX 869
ATHENS,OH45701 		NONE 501C3 GRANT 81,157

FAIRFIELD COUNTY FOUNDATION

162 EAST MAIN STREET
LANCASTER,OH43130 		NONE 501C3 FOUNDATION SCHOLARSHIPS 100,000

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 300

FAIRFIELD COUNTY FOSTER CARE

239 WEST MAIN ST
LANCASTER,OH43130 		NONE 501C3 DONATION 622

PELOTONIA

450 W BROAD ST
COLUMBUS,OH43215 		NONE 501C3 DONATION 259
Total .................................right arrow 3a 232,338
bApproved for future payment
Total ................................. right arrow 3b  
Form 990-PF (2024)
Form 990-PF (2024)
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
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 ........... 		    14 449,122  
4 Dividends and interest from securities ....     14 148,330  
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 ............ 		    14 303,844 90,633
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aSALE OF MITIGATION CREDIT 		        6,102,681
bSHAW HWY PROPERTIES LLC     30 204,082  
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..   1,105,378 6,193,314
13Total. Add line 12, columns (b), (d), and (e)..................
13
7,298,692
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		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 COMPENSATORY MITIGATION FOR IMPACTS TO WETLANDS AND STREAMS ALONG WITH GRANT FUNDING FOR THE RESTORATION OF AQUATIC AND UPLAND HABITAT ARE THE SOLE ACTIVITIES THROUGH WHICH THE FOUNDATION GENERATES FUNDING TO ACCOMPLISH ITS EXEMPT PURPOSES. THE FOUNDATION DOES NOT SOLICIT DONATIONS.
Form 990-PF (2024)
Form 990-PF (2024)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
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
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
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
2a
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? ...........
b
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.
right arrow right arrow
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date Check if self-
employed right arrow		 PTIN
Firm's name Right Arrow
 Firm's EIN Right Arrow
Firm's address Right Arrow


 Phone no.
Form 990-PF (2024)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

right arrow Attach to Form 990, 990-EZ, or 990-PF.
right arrow Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
STREAM & WETLANDS FOUNDATION
 
Employer identification number

31-1357624
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.  
Note:  Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
STREAM & WETLANDS FOUNDATION
  		Employer identification number
31-1357624
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
1
SOCIETY OF ECOLOGICAL RESTORATION
 
1630 CONNECTICUT AVE NW SUITE 300
 
WASHINGTON DC, DC20009

$ 72,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
STREAM & WETLANDS FOUNDATION
  		Employer identification number

31-1357624
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
STREAM & WETLANDS FOUNDATION
  		Employer identification number

31-1357624
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  

TY 2024 AccountingFeesSchedule
Name:
STREAM & WETLANDS FOUNDATION
EIN:
31-1357624
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING FEES 39,207   39,207  

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

TY 2024 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 Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
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        
SONIC WALL NETWORK (VPN) 2015-09-15 1,542 1,542 S/L 5.0000        
CABINETS 2017-02-01 11,137 11,004 S/L 7.0000 133   133  
DEPOSIT VINCE'S DESK & FF 2017-02-01 9,000 8,893 S/L 7.0000 107   107  
OFFICE FURNITURE 2017-02-01 22,169 21,905 S/L 7.0000 264   264  
CABINETS INSTALLATION 2017-02-01 2,452 2,423 S/L 7.0000 29   29  
GRANITE COUNTER TOPS 2017-02-01 1,084 1,071 S/L 7.0000 13   13  
SUITE 238 RENOVATIONS 2017-02-01 34,211 6,067 S/L 39.0000 878   878  
SUITE 238 RENOVATIONS 2017-02-01 8,228 1,459 S/L 39.0000 211   211  
ELECTRICAL-SUITE 238 2017-02-01 6,968 1,236 S/L 39.0000 178   178  
CEILING GRID & INSTALL 2017-02-01 5,289 938 S/L 39.0000 136   136  
FLOORING 2017-02-01 15,110 14,930 S/L 7.0000 180   180  
FURNITURE 2017-02-01 9,939 9,820 S/L 7.0000 119   119  
CABINETS 2017-02-01 6,775 6,694 S/L 7.0000 81   81  
SUITE 238 RENOVATIONS 2017-02-01 6,537 1,159 S/L 39.0000 168   168  
SUITE238 OFFICE DESIGN 2017-03-07 6,900 1,209 S/L 39.0000 177   177  
PICTURE & INSTALLATION 2017-08-29 5,895 5,334 S/L 7.0000 561   561  
RENOVATIONS-ADDITIONAL SPACE 2018-02-23 8,570 1,282 S/L 39.0000 220   220  
RENOVATIONS-ADDITIONAL SPACE 2018-02-23 9,976 1,492 S/L 39.0000 256   256  
OFFICE/KITCHEN CABINETS 2018-02-23 5,500 4,583 S/L 7.0000 786   786  
GLASS WALL 2018-02-23 9,923 1,484 S/L 39.0000 255   255  
OFFICE/KITCHEN CABINETS 2018-02-23 5,060 4,217 S/L 7.0000 723   723  
RENOVATIONS-ADDITIONAL SPACE 2018-02-23 18,035 2,698 S/L 39.0000 462   462  
BATHROOM & KITCHEN COUNTERTOPS 2018-02-23 1,600 1,333 S/L 7.0000 229   229  
PLUMBING, BRICK FOR WALL 2018-02-23 9,968 1,491 S/L 39.0000 255   255  
FLOOR COVERINGS 2018-02-23 5,108 4,256 S/L 7.0000 730   730  
ELECTRIC SUPPLY-FIXTURES 2018-02-23 5,268 788 S/L 39.0000 135   135  
DEMO, MATERIAL, DUMPSTER 2018-02-23 8,443 1,263 S/L 39.0000 216   216  
ELECTRIC, RENOVATION, MATERIAL 2018-02-23 6,578 984 S/L 39.0000 168   168  
LIGHT FIXTURES & INSTALL 2018-02-23 7,968 6,640 S/L 7.0000 1,138   1,138  
RENOVATIONS-ADDITIONAL SPACE 2018-02-23 8,695 1,300 S/L 39.0000 223   223  
FLOOR COVERINGS 2018-02-23 6,077 5,064 S/L 7.0000 869   869  
RENOVATIONS-ADDITIONAL SPACE 2018-02-23 2,368 354 S/L 39.0000 61   61  
REFRIGERATOR, 2 TVS, SINK, BLINDS, LIGHT FIXT 2018-02-23 12,825 10,688 S/L 7.0000 1,832   1,832  
DESK (WORKSTATION), CHAIRS, TABLE 2018-02-23 7,279 6,066 S/L 7.0000 1,040   1,040  
BLINDS & COUNTERTOPS 2018-02-23 1,224 1,020 S/L 7.0000 175   175  
PAINTING, ELECTRIC, PLUMBING 2018-02-23 8,959 1,340 S/L 39.0000 230   230  
COUNTERTOPS 2018-02-23 1,495 1,246 S/L 7.0000 213   213  
DELL OPTIPLEX 5050 (MEGAN) 2018-02-16 1,979 1,979 S/L 5.0000        
DELL PRECISION TOWER 5000 SERIES (AARON) 2018-02-16 4,045 4,045 S/L 5.0000        
CAMERA 2018-03-01 3,399 3,399 S/L 5.0000        
PHASE 2 OFFICE LAYOUT 2018-04-03 3,619 534 S/L 39.0000 92   92  
OFFICE FURNITURE-MEGAN'S OFFICE 2018-04-04 4,395 3,610 S/L 7.0000 628   628  
DESK & FURNITURE-AARON'S OFFICE 2018-04-11 9,888 8,122 S/L 7.0000 1,413   1,413  
CHAIRS-MEGAN'S OFFICE 2018-04-16 2,883 2,334 S/L 7.0000 412   412  
GPS SYSTEM 2018-10-22 5,925 5,925 S/L 5.0000        
WORKSTATION 2019-01-15 6,542 6,542 S/L 5.0000        
HARD DRIVE EXPANSION 2019-01-15 2,671 2,671 S/L 5.0000        
DESK 2019-03-15 5,556 3,836 S/L 7.0000 794   794  
MACBOOK PRO LAPTOP (AARON) 2019-06-24 4,244 3,820 S/L 5.0000 424   424  
2019 CHEVY SILVERADO 2019-07-09 49,999 44,999 S/L 5.0000 5,000   5,000  
LOUNGE TABLE 2019-08-01 2,800 1,767 S/L 7.0000 400   400  
DELL OPTIPLEX 7000 (VINCE) 2020-02-21 3,804 2,916 S/L 5.0000 761   761  
LAPTOP (STEPHEN) 2020-03-31 3,438 2,578 S/L 5.0000 688   688  
DELL PRECISION TOWER 5800 (2) 2020-07-03 10,641 7,449 S/L 5.0000 2,128   2,128  
DELL PRECISION 7540 LAPTOPS (2) 2020-07-03 9,550 6,685 S/L 5.0000 1,910   1,910  
2021 CHEVROLET SILVERADO 2020-11-11 53,655 33,982 S/L 5.0000 10,731   10,731  
FLOORING 2021-03-24 6,522 2,562 S/L 7.0000 932   932  
RENOVATION- DEMO 2021-03-24 21,406 1,509 S/L 39.0000 549   549  
NETWORK EQUIPMENT 2021-03-24 2,211 1,216 S/L 5.0000 442   442  
CABINETS 2020-12-03 6,024 2,582 S/L 7.0000 860   860  
LAYOUT FRAMING & MATERIAL 2021-03-24 25,448 1,794 S/L 39.0000 653   653  
DELL 5500 SERIES LAPTOP 2021-03-24 3,694 2,032 S/L 5.0000 739   739  
TRIMBLE TDC150 (NEW) 2021-03-24 8,595 4,727 S/L 5.0000 1,719   1,719  
TRIMBLE TDC150 (USED) 2021-03-24 5,600 3,080 S/L 5.0000 1,120   1,120  
IPECS PHONE SYSTEM 2021-07-31 5,781 1,996 S/L 7.0000 826   826  
RENOVATION- DRYDEN 2021-03-24 48,926 3,450 S/L 39.0000 1,254   1,254  
ELECTRICAL 2021-03-24 3,410 240 S/L 39.0000 88   88  
GRANITE COUNTERTOP 2021-03-24 1,211 476 S/L 7.0000 173   173  
DESK-AARON 2021-03-24 4,370 1,717 S/L 7.0000 624   624  
CHAIR-AARON 2021-03-24 1,302 511 S/L 7.0000 186   186  
SIDE CHAIRS (HOTEL OFFICE) 2021-03-24 1,069 420 S/L 7.0000 153   153  
DESK (HOTEL OFFICE) 2021-03-24 4,797 1,885 S/L 7.0000 685   685  
DOOR (HOTEL OFFICE) 2021-03-24 1,374 97 S/L 39.0000 35   35  
CHAIR (HOTEL OFFICE) 2021-03-24 869 342 S/L 7.0000 124   124  
DESK (MEGAN) 2021-03-24 10,660 4,188 S/L 7.0000 1,523   1,523  
DOOR (MEGAN) 2021-03-24 1,374 97 S/L 39.0000 35   35  
SIDE CHAIRS (MEGAN) 2021-03-24 534 210 S/L 7.0000 76   76  
SOFA (MEGAN) 2021-03-24 1,420 558 S/L 7.0000 203   203  
CHAIR (MEGAN) 2021-03-24 869 342 S/L 7.0000 124   124  
SIDE CHAIR (SMALL OFFICE) 2021-03-24 534 210 S/L 7.0000 76   76  
CHAIR (SMALL OFFICE) 2021-03-24 869 342 S/L 7.0000 124   124  
DOOR (SMALL OFFICE) 2021-03-24 1,374 97 S/L 39.0000 35   35  
DESK (SMALL OFFICE) 2021-03-24 6,790 2,668 S/L 7.0000 970   970  
PROJECT & DESIGN SERVICES 2021-03-24 9,477 668 S/L 39.0000 243   243  
DELL PRECISION 5760 2021-11-30 3,873 1,614 S/L 5.0000 774   774  
DELL PRECISION 5820 2021-11-30 3,678 1,532 S/L 5.0000 736   736  
DELL POWER EDGE T440 SERVER & INSTALLATION 2021-12-22 17,444 6,977 S/L 5.0000 3,489   3,489  
2 TRIMBLE R12I PRECISION LASERS 2022-04-15 67,106 23,487 S/L 5.0000 13,422   13,422  
2022 CHEVY SILVERADO 2022-04-29 64,599 21,533 S/L 5.0000 12,920   12,920  
2022 CHEVY SILVERADO 1500 7643 2022-10-28 63,260 14,761 S/L 5.0000 12,652   12,652  
DELL PRECISION 5500 (AVO) 2023-03-29 5,498 825 S/L 5.0000 1,099   1,099  
DELL PRECISION 3600 (SB) 2023-03-29 4,159 624 S/L 5.0000 832   832  
DELL OPTIPLEX 7000 (MNG) 2023-03-29 2,209 331 S/L 5.0000 442   442  
TRIMBLE R12I LASER 2023-02-27 34,863 5,810 S/L 5.0000 6,973   6,973  
2 DELL LATTITUDE 7430 LAPTOPS 2023-07-21 3,942 328 S/L 5.0000 789   789  
2 DELL LATTITUDE 7440 LAPTOPS 2023-07-21 4,602 384 S/L 5.0000 920   920  
2023 CHEVROLET 2500 CREW CAB LTZ 2023-06-20 79,005 7,901 S/L 5.0000 15,801   15,801  
20242024 CHEVY SILVERADO 3500 2023-11-03 82,275 2,743 S/L 5.0000 16,455   16,455  
DELL PRECISION 7600 LAPTOP 2024-01-17 5,026   S/L 5.0000 921   921  
DELL PRECISION 7600 LAPTOP 2024-03-27 5,029   S/L 5.0000 754   754  
2023 LIBERTY TRAILER 2024-05-30 5,866   S/L 5.0000 684   684  
UTV 2024-06-07 23,710   S/L 5.0000 2,766   2,766  
50% DELL PRECISION 3260 2024-08-30 4,029   S/L 5.0000 269   269  

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TY 2024 GainLossSaleOtherAssetsSch
Name:
STREAM & WETLANDS FOUNDATION
EIN:
31-1357624
Name Date Acquired How Acquired Date Sold Purchaser Name Gross Sales Price Basis Basis Method Sales Expenses Total (net) Accumulated Depreciation
DRAFTING STOOL (AARON) 2007-07 PURCHASE 2024-10     325       325
PARK ACCOUNT F1262   PURCHASE     3,270,596 3,168,606     101,990  
PARK ACCOUNT F1262   PURCHASE     3,611,310 3,622,667     -11,357  

TY 2024 InvestmentsCorpBondsSchedule
Name:
STREAM & WETLANDS FOUNDATION
EIN:
31-1357624
Name of Bond End of Year Book Value End of Year Fair Market Value
  14,075,373  

TY 2024 LandEtcSchedule2
Name:
STREAM & WETLANDS FOUNDATION
EIN:
31-1357624
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
EQUIPMENT 1,170,860 588,421 582,439 582,439
LAND 1,337,500   1,337,500  


TY 2024 LegalFeesSchedule
Name:
STREAM & WETLANDS FOUNDATION
EIN:
31-1357624
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL FEES 101,591   101,591  


TY 2024 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 16,746,338 18,892,201 18,892,201
INVESTMENT IN SHAW HWY PROPERTIES 3,843,875 4,047,958 4,047,958
EXCECUTIVE DEFERRED COMPENSATION 2,251,957 2,247,642 2,247,642
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 561,454 509,920 509,920
ROU ASSET - COPIER 5,405 2,650 2,650


TY 2024 OtherDecreasesSchedule
Name:
STREAM & WETLANDS FOUNDATION
EIN:
31-1357624
Description Amount
ILF TAXABLE INVESTMENT INCOME 330,957


TY 2024 OtherExpensesSchedule
Name:
STREAM & WETLANDS FOUNDATION
EIN:
31-1357624
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
EXPENSES        
BANK CHARGES 2,990   2,990  
COMPUTER REPAIR/MAINTENANCE 15,310   15,310  
INSURANCE 32,563   32,563  
INTERNET EXPENSE 32,679   32,679  
MEALS AND ENTERTAINMENT 27,127   27,127  
MISC CONSULTING EXPENSE 32,937   32,937  
MISC EXPENSE 1,952   1,952  
OFFICE SUPPLIES 27,009   27,009  
POSTAGE 4,336   4,336  
PROMOTION 45,221   45,221  
SEMINARS 33,846   33,846  
TELEPHONE 11,759   11,759  
MEMBERSHIP DUES 8,622   8,622  
COPYING 5,590   5,590  
OFFICE RENT/PARKING 59,207   59,207  
PNB ILF INVESTMENT EXPENSES 57,438   57,438  
VACATION 51,523   51,523  


TY 2024 OtherIncomeSchedule2
Name:
STREAM & WETLANDS FOUNDATION
EIN:
31-1357624
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
SALE OF MITIGATION CREDIT 6,102,681   6,102,681
SHAW HWY PROPERTIES LLC 204,082   204,082


TY 2024 OtherIncreasesSchedule
Name:
STREAM & WETLANDS FOUNDATION
EIN:
31-1357624
Description Amount
UNREALIZED GAIN ON INVESTMENTS 604,829


TY 2024 OtherLiabilitiesSchedule
Name:
STREAM & WETLANDS FOUNDATION
EIN:
31-1357624
Description Beginning of Year - Book Value End of Year - Book Value
RESERVES 1,428,980 1,843,700
ACCRUED CONSTRUCTION COSTS 11,215,777 7,945,413
DEPOSITS 1,930,732 1,167,733
MAINTENANCE 14,600 37,200
ACCRUED GRANTS 120,352 120,757
ACCRUED 401K CONTRIBUTION 82,502 119,282
ACCRUED BONUS 311,477 212,900
DEFERRED EMPLOYEE BENEFITS 2,251,957 2,247,642
STEWARDSHIP 946,577 976,366
LINE OF CREDIT 1,353,600  
ACCRUED INTEREST 761,510 1,358,474
HNB LOAN 1,226,383  
LEASE LIABILITY - BUILDING 503,576 450,219
LEASE LIABILITY - COPIER 2,585  
CURRENT PORTION OF LONG TERM DEBT 179,760 1,227,070
CURRENT PORTION OF LEASES PAYABLE 60,698 62,351
ACCRUED PENSION 290,767 306,250
ACCRUED VACATION   51,523


TY 2024 TaxesSchedule
Name:
STREAM & WETLANDS FOUNDATION
EIN:
31-1357624
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
WORKERS COMPENSATION 855   855  
OTHER TAXES 16,061   16,061