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.
Go to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2025
Open to Public Inspection
For calendar year 2025, or tax year beginning 01 - 01 2025, and ending 12 - 31, 20 25
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
LANCASTER
State or province
OH
Country  
ZIP or foreign postal code
43130
A Employer identification number

31-1357624
B Telephone number (see instructions)

7406544016
C
G Check all that apply:

D 1. Foreign organizations, check here.............
2. Foreign organizations meeting the 85%
test, check here and attach computation ...
E
H Check type of organization:
F
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)$10,595,932J 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)  
2 Check .................
3 Interest on savings and temporary cash investments 364,663 310,632 364,663
4 Dividends and interest from securities... 94,432 94,432 94,432
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
953,126
b Gross sales price for all assets on line 6a 5,866,880
7 Capital gain net income (from Part IV, line 2)... 716,340
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
4,838,859   4,838,859
12 Total. Add lines 1 through 11........ 6,251,080 1,121,404 5,297,954
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 446,753      
14 Other employee salaries and wages...... 1,300,937   488,744  
15 Pension plans, employee benefits....... 569,764   569,764  
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
40,171   40,171  
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
37,611   37,611  
c Other professional fees (attach schedule)....        
17 Interest............... 282,676   282,676  
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
24,213   24,213  
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
146,810   146,810
20 Occupancy..............        
21 Travel, conferences, and meetings....... 156,597   156,597  
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
456,265   456,265  
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 3,461,797 0 2,202,851 0
25 Contributions, gifts, grants paid....... 1,025 217,675
26 Total expenses and disbursements. Add lines 24 and 25 ................ 3,462,822 0 2,202,851 217,675
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 2,788,258
b Net investment income (if negative, enter -0-) 1,121,404
c Adjusted net income (if negative, enter -0-)... 3,095,103
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2025)
Form 990-PF (2025)
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......... 8,931,106 9,918,123 9,918,123
3 Accounts receivable  
Less: allowance for doubtful accounts   1,129,419    
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.......... 23,876 26,799 26,799
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule).......      
c Investments—corporate bonds (attach schedule)....... 14,075,373 Click to see attachment
List of Attached Documents:
// Content
15,423,345 		 
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 2,533,440
Less: accumulated depreciation (attach schedule) 544,930 1,919,939 Click to see attachment
List of Attached Documents:
// Content
1,988,510 		651,010
15 Other assets (describe ) Click to see attachment
List of Attached Documents:
// Content
25,701,871 		Click to see attachment
List of Attached Documents:
// Content
29,066,060 		 
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 51,781,584 56,422,837 10,595,932
Liabilities 17 Accounts payable and accrued expenses.......... 315,369 580,784
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 ) Click to see attachment
List of Attached Documents:
// Content
18,126,880 		Click to see attachment
List of Attached Documents:
// Content
19,872,004
23 Total liabilities (add lines 17 through 22)......... 18,442,249 20,452,788
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 33,339,335 35,970,049
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)..... 33,339,335 35,970,049
30 Total liabilities and net assets/fund balances (see instructions). 51,781,584 56,422,837
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
33,339,335
2
Enter amount from Part I, line 27a .....................
2
2,788,258
3
Other increases not included in line 2 (itemize) Click to see attachment
List of Attached Documents:
// Content
3
437,325
4
Add lines 1, 2, and 3 ..........................
4
36,564,918
5
Decreases not included in line 2 (itemize) Click to see attachment
List of Attached Documents:
// Content
5
594,869
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, line 29, column (b) ..
6
35,970,049
Form 990-PF (2025)
Form 990-PF (2025)
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 2 716,340
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 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 15,588
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 15,588
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 15,588
6 Credits/Payments:
a 2025 estimated tax payments and 2024 overpayment credited to 2025 6a 15,000
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 15,000
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....... 9 588
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid... 10  
11 Enter the amount of line 10 to be: Credited to 2026 estimated tax   Refunded 11  
For Refunded amount, also complete and attach Form 8050. See instructions.
Form 990-PF (2025)
Form 990-PF (2025)
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. $   (2) On foundation managers.$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.$  
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)
OH
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 2025 or the taxable year beginning in 2025? 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 addressHTTP://STREAMANDWETLANDS.ORG/
14
The books are in care ofVINCENT MESSERLY Telephone no. (740) 654-4016

Located atPO BOX 369LANCASTEROH ZIP+443130
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........
and enter the amount of tax-exempt interest received or accrued during the year ........
15
 
16 At any time during calendar year 2025, 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
Form 990-PF (2025)
Form 990-PF (2025)
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 ........
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 2025? .............
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 2025, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2025?....................
2a
 
No
If "Yes," list the years 20, 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.
20, 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 2025 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 Form 4720, Schedule C, to determine
if the foundation had excess business holdings in 2025.).....................
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 2025? ..
4b
 
No
Form 990-PF (2025)
Form 990-PF (2025)
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 .........
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 		392,503 255,285 0
123 S BROAD ST SUITE 238
PO BOX 369
LANCASTER,OH43130
SCOTT DORAN SECRETARY
000.00 		4,250 0 0
65 EAST STATE ST
SUITE 1800
COLUMBUS,OH43215
RANDY STRAUSS TREASURER
000.00 		12,250 0 0
1025 MILIAN AVENUE
AMHERST,OH44001
BOB MONCHEIN CHAIRMAN
000.00 		7,250 0 0
17170 MENNELL RD
GRAFTON,OH44044
BAILEY STANBERY TRUSTEE
000.00 		7,250 0 0
3225 HAUGHTON ST
TOLEDO,OH43606
FRED TOBIN TRUSTEE
000.00 		4,250 0 0
7067 WILD FOX RUN AVE NW
MASSILLON,OH44646
JOHN PAVLIS TRUSTEE
000.00 		3,250 0 0
4100 HARRISON AVE NW
CANTON,OH44709
BARBARA BENNETT TRUSTEE
000.00 		3,000 0 0
266 CREEKSIDE CIRCLE
NEW CANTON,OH44720
PAUL TOTH TRUSTEE
000.00 		4,250 0 0
23834 WAVERLY CIRCLE
VENICE,FL34293
LAURA COMEK TRUSTEE
000.00 		4,250 0 0
17 S HIGH ST SUITE 700
COLUMBUS,OH43215
REGINA HANSHAW TRUSTEE
000.00 		4,250 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 BERBERICH CONTROLLER
000.00 		196,090 31,411  
123 S BROAD ST SUITE 238
PO BOX 369
LANCASTER,OH43130
STEPHEN BAILEY PROJECT MANA
000.00 		176,894 26,964  
123 S BROAD ST SUITE 238
PO BOX 369
LANCASTER,OH43130
GREGORY SNOWDEN SENIOR BIOLO
000.00 		169,865 26,857  
123 S BROAD ST SUITE 238
PO BOX 369
LANCASTER,OH43130
DEVIN MESSERLY PROJECT MANA
000.00 		136,101 20,810  
123 S BROAD ST SUITE 238
PO BOX 369
LANCASTER,OH43130
CHELSEA KEEFER BIOLOGIST
000.00 		133,243 19,716  
123 S BROAD ST SUITE 238
PO BOX 369
LANCASTER,OH43130
Total number of other employees paid over $50,000................... 10
Form 990-PF (2025)
Form 990-PF (2025)
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.........................  
Form 990-PF (2025)
Form 990-PF (2025)
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, 1b, and 1c).......................
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 and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
 
2a
Tax on investment income for 2025 from Part V, line 5 .......
2a
15,588
b
Income tax for 2025. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
15,588
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, line 26, column (d) ..........
1a
217,675
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
217,675
Form 990-PF (2025)
Form 990-PF (2025)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2024 		(c)
2024 		(d)
2025
1 Distributable amount for 2025 from Part X, line 7 0
2 Undistributed income, if any, as of the end of 2025:
a Enter amount for 2024 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2025:
a From 2020...... 109,678
b From 2021...... 181,707
c From 2022...... 142,192
d From 2023...... 207,491
e From 2024...... 232,338
f Total of lines 3a through e ........ 873,406
4Qualifying distributions for 2025 from Part
XI, line 4: $ 217,675
a Applied to 2024, 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 2025 distributable amount.....  
e Remaining amount distributed out of corpus 217,675
5 Excess distributions carryover applied to 2025.    
(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 1,091,081
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 2024. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2025. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2026 .......... 		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 2020 not
applied on line 5 or line 7 (see instructions) ... 		109,678
9 Excess distributions carryover to 2026.
Subtract lines 7 and 8 from line 6a ...... 		981,403
10 Analysis of line 9:
a Excess from 2021 .... 181,707
b Excess from 2022 .... 142,192
c Excess from 2023 .... 207,491
d Excess from 2024 .... 232,338
e Excess from 2025 .... 217,675
Form 990-PF (2025)
Form 990-PF (2025)
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 2025, enter the date of the ruling ......
 
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) 2025 (b) 2024 (c) 2023 (d) 2022
         
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, 3b, or 3c 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 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, 2b, 2c, and 2d. 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 (2025)
Form 990-PF (2025)
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

FAIRFIELD COUNTY FOUNDATION

162 EAST MAIN STREET
LANCASTER,OH43130 		NONE   FOUNDATION SCHOLARSHIPS 216,650

LANCASTER HIGH SCHOOL

1312 GRANVILLE PIKE
LANCASTER,OH43130 		NONE   DONATION 107

FAIRFIELD COUNTY FOSTER CARE

239 WEST MAIN ST
LANCASTER,OH43130 		NONE   DONATION 400

PELOTONIA

450 W BROAD ST
COLUMBUS,OH43215 		NONE   DONATION 518
Total ................................. 3a 217,675
bApproved for future payment
Total ................................. 3b  
Form 990-PF (2025)
Form 990-PF (2025)
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 ........... 		    14 364,663  
4 Dividends and interest from securities ....     14 94,432  
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 ............ 		    14 716,340 236,786
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aSALE OF MITIGATION CREDIT 		        4,761,803
bSHAW HWY PROPERTIES LLC     30 77,056  
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..   1,252,491 4,998,589
13Total. Add line 12, columns (b), (d), and (e)..................
13
6,251,080
(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 (2025)
Form 990-PF (2025)
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.
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only 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 (2025)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2025 AccountingFeesSchedule
Name:
STREAM & WETLANDS FOUNDATION
EIN:
31-1357624
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING FEES 37,611   37,611  

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TY 2025 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        
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 11,137 S/L 7.0000        
DEPOSIT VINCE'S DESK & FF 2017-02-01 9,000 9,000 S/L 7.0000        
OFFICE FURNITURE 2017-02-01 22,169 22,169 S/L 7.0000        
CABINETS INSTALLATION 2017-02-01 2,452 2,452 S/L 7.0000        
GRANITE COUNTER TOPS 2017-02-01 1,084 1,084 S/L 7.0000        
SUITE 238 RENOVATIONS 2017-02-01 34,211 6,945 S/L 39.0000 877   877  
SUITE 238 RENOVATIONS 2017-02-01 8,228 1,670 S/L 39.0000 211   211  
ELECTRICAL-SUITE 238 2017-02-01 6,968 1,414 S/L 39.0000 179   179  
CEILING GRID & INSTALL 2017-02-01 5,289 1,074 S/L 39.0000 135   135  
FLOORING 2017-02-01 15,110 15,110 S/L 7.0000        
FURNITURE 2017-02-01 9,939 9,939 S/L 7.0000        
CABINETS 2017-02-01 6,775 6,775 S/L 7.0000        
SUITE 238 RENOVATIONS 2017-02-01 6,537 1,327 S/L 39.0000 168   168  
SUITE238 OFFICE DESIGN 2017-03-07 6,900 1,386 S/L 39.0000 177   177  
PICTURE & INSTALLATION 2017-08-29 5,895 5,895 S/L 7.0000        
RENOVATIONS-ADDITIONAL SPACE 2018-02-23 8,570 1,502 S/L 39.0000 219   219  
RENOVATIONS-ADDITIONAL SPACE 2018-02-23 9,976 1,748 S/L 39.0000 256   256  
OFFICE/KITCHEN CABINETS 2018-02-23 5,500 5,369 S/L 7.0000 131   131  
GLASS WALL 2018-02-23 9,923 1,739 S/L 39.0000 254   254  
OFFICE/KITCHEN CABINETS 2018-02-23 5,060 4,940 S/L 7.0000 120   120  
RENOVATIONS-ADDITIONAL SPACE 2018-02-23 18,035 3,160 S/L 39.0000 462   462  
BATHROOM & KITCHEN COUNTERTOPS 2018-02-23 1,600 1,562 S/L 7.0000 38   38  
PLUMBING, BRICK FOR WALL 2018-02-23 9,968 1,746 S/L 39.0000 256   256  
FLOOR COVERINGS 2018-02-23 5,108 4,986 S/L 7.0000 122   122  
ELECTRIC SUPPLY-FIXTURES 2018-02-23 5,268 923 S/L 39.0000 135   135  
DEMO, MATERIAL, DUMPSTER 2018-02-23 8,443 1,479 S/L 39.0000 217   217  
ELECTRIC, RENOVATION, MATERIAL 2018-02-23 6,578 1,152 S/L 39.0000 169   169  
LIGHT FIXTURES & INSTALL 2018-02-23 7,968 7,778 S/L 7.0000 190   190  
RENOVATIONS-ADDITIONAL SPACE 2018-02-23 8,695 1,523 S/L 39.0000 223   223  
FLOOR COVERINGS 2018-02-23 6,077 5,933 S/L 7.0000 144   144  
RENOVATIONS-ADDITIONAL SPACE 2018-02-23 2,368 415 S/L 39.0000 61   61  
REFRIGERATOR, 2 TVS, SINK, BLINDS, LIGHT FIXT 2018-02-23 12,825 12,520 S/L 7.0000 305   305  
DESK (WORKSTATION), CHAIRS, TABLE 2018-02-23 7,279 7,106 S/L 7.0000 173   173  
BLINDS & COUNTERTOPS 2018-02-23 1,224 1,195 S/L 7.0000 29   29  
PAINTING, ELECTRIC, PLUMBING 2018-02-23 8,959 1,570 S/L 39.0000 229   229  
COUNTERTOPS 2018-02-23 1,495 1,459 S/L 7.0000 36   36  
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 3,619 626 S/L 39.0000 93   93  
OFFICE FURNITURE-MEGAN'S OFFICE 2018-04-04 4,395 4,238 S/L 7.0000 157   157  
DESK & FURNITURE-AARON'S OFFICE 2018-04-11 9,888 9,535 S/L 7.0000 353   353  
CHAIRS-MEGAN'S OFFICE 2018-04-16 2,883 2,746 S/L 7.0000 137   137  
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 4,630 S/L 7.0000 793   793  
MACBOOK PRO LAPTOP (AARON) 2019-06-24 4,244 4,244 S/L 5.0000        
2019 CHEVY SILVERADO 2019-07-09 49,999 49,999 S/L 5.0000        
LOUNGE TABLE 2019-08-01 2,800 2,167 S/L 7.0000 400   400  
DELL OPTIPLEX 7000 (VINCE) 2020-02-21 3,804 3,677 S/L 5.0000 127   127  
LAPTOP (STEPHEN) 2020-03-31 3,438 3,266 S/L 5.0000 172   172  
DELL PRECISION TOWER 5800 (2) 2020-07-03 10,641 9,577 S/L 5.0000 1,064   1,064  
DELL PRECISION 7540 LAPTOPS (2) 2020-07-03 9,550 8,595 S/L 5.0000 955   955  
2021 CHEVROLET SILVERADO 2020-11-11 53,655 44,713 S/L 5.0000 1,788   1,788  
FLOORING 2021-03-24 6,522 3,494 S/L 7.0000 932   932  
RENOVATION- DEMO 2021-03-24 21,406 2,058 S/L 39.0000 549   549  
NETWORK EQUIPMENT 2021-03-24 2,211 1,658 S/L 5.0000 442   442  
CABINETS 2020-12-03 6,024 3,442 S/L 7.0000 861   861  
LAYOUT FRAMING & MATERIAL 2021-03-24 25,448 2,447 S/L 39.0000 652   652  
DELL 5500 SERIES LAPTOP 2021-03-24 3,694 2,771 S/L 5.0000 738   738  
TRIMBLE TDC150 (NEW) 2021-03-24 8,595 6,446 S/L 5.0000 1,719   1,719  
TRIMBLE TDC150 (USED) 2021-03-24 5,600 4,200 S/L 5.0000 93   93  
IPECS PHONE SYSTEM 2021-07-31 5,781 2,822 S/L 7.0000 825   825  
RENOVATION- DRYDEN 2021-03-24 48,926 4,704 S/L 39.0000 1,255   1,255  
ELECTRICAL 2021-03-24 3,410 328 S/L 39.0000 87   87  
GRANITE COUNTERTOP 2021-03-24 1,211 649 S/L 7.0000 173   173  
DESK-AARON 2021-03-24 4,370 2,341 S/L 7.0000 625   625  
CHAIR-AARON 2021-03-24 1,302 697 S/L 7.0000 186   186  
SIDE CHAIRS (HOTEL OFFICE) 2021-03-24 1,069 573 S/L 7.0000 152   152  
DESK (HOTEL OFFICE) 2021-03-24 4,797 2,570 S/L 7.0000 685   685  
DOOR (HOTEL OFFICE) 2021-03-24 1,374 132 S/L 39.0000 35   35  
CHAIR (HOTEL OFFICE) 2021-03-24 869 466 S/L 7.0000 124   124  
DESK (MEGAN) 2021-03-24 10,660 5,711 S/L 7.0000 1,523   1,523  
DOOR (MEGAN) 2021-03-24 1,374 132 S/L 39.0000 35   35  
SIDE CHAIRS (MEGAN) 2021-03-24 534 286 S/L 7.0000 77   77  
SOFA (MEGAN) 2021-03-24 1,420 761 S/L 7.0000 202   202  
CHAIR (MEGAN) 2021-03-24 869 466 S/L 7.0000 124   124  
SIDE CHAIR (SMALL OFFICE) 2021-03-24 534 286 S/L 7.0000 77   77  
CHAIR (SMALL OFFICE) 2021-03-24 869 466 S/L 7.0000 124   124  
DOOR (SMALL OFFICE) 2021-03-24 1,374 132 S/L 39.0000 35   35  
DESK (SMALL OFFICE) 2021-03-24 6,790 3,638 S/L 7.0000 970   970  
PROJECT & DESIGN SERVICES 2021-03-24 9,477 911 S/L 39.0000 243   243  
DELL PRECISION 5760 2021-11-30 3,873 2,388 S/L 5.0000 775   775  
DELL PRECISION 5820 2021-11-30 3,678 2,268 S/L 5.0000 735   735  
DELL POWER EDGE T440 SERVER & INSTALLATION 2021-12-22 17,444 10,466 S/L 5.0000 3,489   3,489  
2 TRIMBLE R12I PRECISION LASERS 2022-04-15 67,106 36,909 S/L 5.0000 13,421   13,421  
2022 CHEVY SILVERADO 2022-04-29 64,599 34,453 S/L 5.0000 12,920   12,920  
2022 CHEVY SILVERADO 1500 7643 2022-10-28 63,260 27,413 S/L 5.0000 7,380   7,380  
DELL PRECISION 5500 (AVO) 2023-03-29 5,498 1,924 S/L 5.0000 1,100   1,100  
DELL PRECISION 3600 (SB) 2023-03-29 4,159 1,456 S/L 5.0000 831   831  
DELL OPTIPLEX 7000 (MNG) 2023-03-29 2,209 773 S/L 5.0000 442   442  
TRIMBLE R12I LASER 2023-02-27 34,863 12,783 S/L 5.0000 6,973   6,973  
2 DELL LATTITUDE 7430 LAPTOPS 2023-07-21 3,942 1,117 S/L 5.0000 788   788  
2 DELL LATTITUDE 7440 LAPTOPS 2023-07-21 4,602 1,304 S/L 5.0000 920   920  
2023 CHEVROLET 2500 CREW CAB LTZ 2023-06-20 79,005 23,702 S/L 5.0000 15,801   15,801  
2024 CHEVY SILVERADO 3500 2023-11-03 82,275 19,198 S/L 5.0000 9,598   9,598  
DELL PRECISION 7600 LAPTOP 2024-01-17 5,026 921 S/L 5.0000 1,006   1,006  
DELL PRECISION 7600 LAPTOP 2024-03-27 5,029 754 S/L 5.0000 1,006   1,006  
2023 LIBERTY TRAILER 2024-05-30 5,866 684 S/L 5.0000 1,174   1,174  
UTV 2024-06-07 23,710 2,766 S/L 5.0000 4,742   4,742  
50% DELL PRECISION 3260 2024-08-30 4,029 269 S/L 5.0000 805   805  
R580 TRIMBLE 2025-01-21 6,951   S/L 5.0000 1,274   1,274  
R580 TRIMBLE 2025-01-21 6,951   S/L 5.0000 1,274   1,274  
2025 GMC YUKON XL 2025-03-07 82,922   S/L 5.0000 13,820   13,820  
2025 CHEVY SILVERADO 2500 (RED) 2025-04-19 88,031   S/L 5.0000 11,737   11,737  
CAD MOBILE WS-DELL 3500 2025-07-01 5,903   S/L 5.0000 590   590  
3 DELL OPTIPLEX TOWER WS 2025-07-01 9,560   S/L 5.0000 956   956  
DRONE-DJI MATRICE 4E 2025-07-16 15,665   S/L 5.0000 1,305   1,305  
2025 CHEVY SILVERADO 2500 (GRAY) 2025-08-04 79,273   S/L 5.0000 6,606   6,606  
ACREASE ROUGH CUT MODEL MR44KWE 2025-10-09 4,884   S/L 5.0000 244   244  
DELL PRECISION 5800 TOWER (DEVIN) 2025-12-16 5,293   S/L 5.0000        
50% DELL PLUS LAPTOP (MEGAN) 2025-12-19 1,357              
LAND 2022-12-31 1,337,500              

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TY 2025 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
SCRAP EQUIPMENT   PURCHASE 2025-12     26,921     -993 25,928
2019 CHEVY SILVERADO 2019-07 PURCHASE 2025-03   10,000 49,999     10,000 49,999
2021 CHEVROLET SILVERADO 2020-11 PURCHASE 2025-03   29,500 53,655     22,346 46,501
TRIMBLE TDC150 (USED) 2021-03 PURCHASE 2025-01     5,600     -1,307 4,293
TRADE IN OF TRUCKS   PURCHASE 2025-08   92,000 145,535     10,054 63,589
PARK ACCOUNT F1262   PURCHASE     2,476,869 2,402,491     74,378  
PARK ACCOUNT F1262   PURCHASE     2,542,171 2,419,863     122,308  

TY 2025 InvestmentsCorpBondsSchedule
Name:
STREAM & WETLANDS FOUNDATION
EIN:
31-1357624
Name of Bond End of Year Book Value End of Year Fair Market Value
  15,423,345  

TY 2025 LandEtcSchedule2
Name:
STREAM & WETLANDS FOUNDATION
EIN:
31-1357624
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
EQUIPMENT 1,195,940 544,930 651,010 651,010
LAND 1,337,500   1,337,500  


TY 2025 LegalFeesSchedule
Name:
STREAM & WETLANDS FOUNDATION
EIN:
31-1357624
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL FEES 40,171   40,171  


TY 2025 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 18,892,201 22,225,637  
INVESTMENT IN SHAW HWY PROPERTIES 4,047,958 4,125,013  
EXCECUTIVE DEFERRED COMPENSATION 2,247,642 2,367,290  
LEASE SECURITY DEPOSIT 1,500 1,500  
ECOLOGICAL RESOURCE PARTNERS LLP INV      
INTEREST RECEIVABLE      
N/R - ERP LLC      
N/R - ERP LLC      
ROU ASSET - BUILDING 509,920 344,035  
ROU ASSET - COPIER 2,650 2,585  


TY 2025 OtherDecreasesSchedule
Name:
STREAM & WETLANDS FOUNDATION
EIN:
31-1357624
Description Amount
ILF TAXABLE INVESTMENT INCOME 594,869


TY 2025 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 6,173   6,173  
COMPUTER REPAIR/MAINTENANCE 17,420   17,420  
INSURANCE 36,230   36,230  
INTERNET EXPENSE 33,072   33,072  
MEALS AND ENTERTAINMENT 27,207   27,207  
MISC CONSULTING EXPENSE 54,500   54,500  
MISC EXPENSE 9,296   9,296  
OFFICE SUPPLIES 21,411   21,411  
POSTAGE 4,294   4,294  
PROMOTION 65,083   65,083  
SEMINARS -6,210   -6,210  
TELEPHONE 10,731   10,731  
MEMBERSHIP DUES 17,995   17,995  
COPYING 4,736   4,736  
OFFICE RENT/PARKING 61,522   61,522  
PNB ILF INVESTMENT EXPENSES 54,884   54,884  
VACATION 37,921   37,921  


TY 2025 OtherIncomeSchedule2
Name:
STREAM & WETLANDS FOUNDATION
EIN:
31-1357624
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
SALE OF MITIGATION CREDIT 4,761,803   4,761,803
SHAW HWY PROPERTIES LLC 77,056   77,056


TY 2025 OtherIncreasesSchedule
Name:
STREAM & WETLANDS FOUNDATION
EIN:
31-1357624
Description Amount
UNREALIZED GAIN ON INVESTMENTS 437,325


TY 2025 OtherLiabilitiesSchedule
Name:
STREAM & WETLANDS FOUNDATION
EIN:
31-1357624
Description Beginning of Year - Book Value End of Year - Book Value
RESERVES 1,843,700 598,550
ACCRUED CONSTRUCTION COSTS 7,945,413 6,411,258
DEPOSITS 1,167,733 1,015,798
MAINTENANCE 37,200  
ACCRUED GRANTS 120,757 116,651
ACCRUED 401K CONTRIBUTION 119,282 118,025
ACCRUED BONUS 212,900 264,965
DEFERRED EMPLOYEE BENEFITS 2,247,642 2,367,290
STEWARDSHIP 976,366 1,081,138
LINE OF CREDIT   4,074,133
ACCRUED INTEREST 1,358,474 2,090,463
HNB LOAN   864,869
LEASE LIABILITY - BUILDING 450,219 283,053
LEASE LIABILITY - COPIER    
CURRENT PORTION OF LONG TERM DEBT 1,227,070 193,419
CURRENT PORTION OF LEASES PAYABLE 62,351 63,567
ACCRUED PENSION 306,250 239,381
ACCRUED VACATION 51,523 89,444


TY 2025 TaxesSchedule
Name:
STREAM & WETLANDS FOUNDATION
EIN:
31-1357624
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
WORKERS COMPENSATION 756   756  
OTHER TAXES 23,457   23,457