SCOTT RIVER WATER TRUST: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
SCOTT RIVER WATER TRUST (EIN 01-0924657)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-07-06
IRS object ID
202601879349301110
Schema version
2025v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-07-06T11:26:59-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN832061628PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HORTON MCNULTY & SAETEURN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line155 INDEPENDENCE CIRCLEAddressLine1Txt
CityCHICOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95973ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN010924657EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SCOTT RIVER WATER TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSCOTBusinessNameControlTxt
Phone5306432395PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 591AddressLine1Txt
CityETNACityNm
State AbbreviationCAStateAbbreviationCd
ZIP96027ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVE KRELLPersonNm
Person TitleCFO/SECRETARYPersonTitleTxt
Phone5306432395PhoneNum
Signature2026-07-03SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOY L MCNULTYPreparerPersonNm
PTINP01429686PTIN
Phone5305887427PhoneNum
Preparation2026-07-03PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDAVE KRELLPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 591AddressLine1Txt
CityETNACityNm
State AbbreviationCAStateAbbreviationCd
ZIP96027ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$387,850GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.SCOTTWATERTRUST.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2009FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTO IMPROVE STREAM FLOW IN PRIORITY FISH HABITAT REACHES OF THE SCOTT RIVER AND ITS TRIBUTARIES THROUGH THE DEVELOPMENT OF VOLUNTARY LONG-TERM AND PERMANENT WATER DEDICATIONS WITH AGRICULTURAL PRODUCERS.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers3TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$268,693PYContributionsGrantsAmt
CY Contributions Grants$326,441CYContributionsGrantsAmt
PY Program Service Revenue$21,089PYProgramServiceRevenueAmt
CY Program Service Revenue$61,409CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$532PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$290,314PYTotalRevenueAmt
CY Total Revenue$387,850CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$290,339PYOtherExpensesAmt
CY Other Expenses$441,991CYOtherExpensesAmt
PY Total Expenses$290,339PYTotalExpensesAmt
CY Total Expenses$441,991CYTotalExpensesAmt
PY Revenues Less Expenses-$25PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$54,141CYRevenuesLessExpensesAmt
Total Assets BOY$64,301TotalAssetsBOYAmt
Total Assets EOY$10,160TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$64,301NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$10,160NetAssetsOrFundBalancesEOYAmt
MissionTO IMPROVE STREAM FLOW IN PRIORITY FISH HABITAT REACHES OF THE SCOTT RIVER AND ITS TRIBUTARIES THROUGH THE DEVELOPMENT OF VOLUNTARY LONG-TERM AND PERMANENT WATER DEDICATIONS WITH AGRICULTURAL PRODUCERS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$429,483ExpenseAmt
Revenue$61,409RevenueAmt
DescWE OBTAIN WATER LEASES WITH FARMERS AND RANCHERS TO HELP IMPROVE STREAM FLOWS DURING THE SPRING AND SUMMER FOR SALMON AND STEELHEAD IN THE SCOTT RIVER AND ITS TRIBUTARIES. MONITORING OF STREAM FLOW AND FISH USE WAS ALSO ACHIEVED, ALONG WITH OUTREACH TO THE COMMUNITY AND BEYOND.Desc
Total Program Service Expenses$429,483TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document9IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDAVE KRELLPersonNm
Phone5306432395PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 591AddressLine1Txt
CityETNACityNm
State AbbreviationCAStateAbbreviationCd
ZIP96027ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RIC COSTALES
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
DAVE KRELL
CFO/SECRETAR1.00Yes (X)Yes (X)$0$0$0
ANDREW PURKEY
MEMBER1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$326,441AllOtherContributionsAmt
Total Contributions$326,441TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescMONITORINGDesc
Business900099BusinessCd
Total Revenue Column$61,409TotalRevenueColumnAmt
Related Or Exempt Func Income$61,409RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$61,409TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$387,850TotalRevenueColumnAmt
Related Or Exempt Func Income$61,409RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$9,388TotalAmt
Management And General$9,388ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,120TotalAmt
Management And General$3,120ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$382,135TotalAmt
Program Services$382,135ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$140TotalAmt
Program Services$140ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$3,000TotalAmt
Program Services$3,000ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$4,736TotalAmt
Program Services$4,736ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,740TotalAmt
Program Services$1,740ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
WATER LEASES$35,760$35,760
PROJECT MATERIALS$971$971
OTHER$463$463
BOOKS, SUBSCRIPTIONS, REF$438$438

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$100TotalAmt
Program Services$100ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$441,991TotalAmt
Program Services$429,483ProgramServicesAmt
Management And General$12,508ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$64,301BOYAmt
EOY$10,160EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$5,630LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$5,630LandBldgEquipAccumDeprecAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$64,301BOYAmt
EOY$10,160EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$64,301BOYAmt
EOY$10,160EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$64,301BOYAmt
EOY$10,160EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$64,301BOYAmt
EOY$10,160EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$54,141ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$189,143CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$42,915CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$169,249CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$268,693CurrentTaxYearMinus1YearAmt
Current Tax Year$326,441CurrentTaxYearAmt
Total$996,441TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$189,143CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$42,915CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$169,249CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$268,693CurrentTaxYearMinus1YearAmt
Current Tax Year$326,441CurrentTaxYearAmt
Total$996,441TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$996,441PublicSupportTotal170Amt
Total Support$996,441TotalSupportAmt
Gross Receipts Rltd Activities$83,147GrossReceiptsRltdActivitiesAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,630OtherCostOrOtherBasisAmt
Depreciation$5,630DepreciationAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 8BTHERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE BOARD.
FORM 990, PAGE 6, PART VI, LINE 11BA COPY OF THE FORM 990 IS REVIEWED BY A BOARD MEMBER BEFORE IT IS FILED.
FORM 990, PAGE 6, PART VI, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11GOTHER CONTRACT SERVICES 91,907 0 0 DIRECTOR 167,543 0 0 MONITORING 122,685 0 0 TOTAL 382,135 0 0

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