2019-08-29T15:29:41-05:00 2018-12-31 260043046 VERITY ACCOUNTANCY PC 6915 SW MACADAM AVE STE 145 PORTLAND OR 972192382 990 2018-01-01 930843521 THE FRESHWATER TRUST FRES 5032229091 700 SW TAYLOR STREET SUITE 200 PORTLAND OR 97205 JOE WHITWORTH PRESIDENT 5032229091 2019-08-19 true JEFFREY A HART P00241609 5032815213 2019-08-29 167.68.16.49 2019-08-29 15:29:41 CD P 3D462B1B422E448D2DF2153B26D72EC4F72FFD3B 233E7250E68807E0854DDE26091028BB939AC228 2018 2019-02-21 02:37:17Z JOE WHITWORTH 700 SW TAYLOR STREET SUITE 200 PORTLAND OR 97205 9928217 false X WWW.THEFRESHWATERTRUST.ORG X 1983 OR TO PRESERVE AND RESTORE FRESHWATER ECOSYSTEMS. 21 20 56 45 0 5638752 6320957 2394425 3182866 1605 4637 127783 153094 8162565 9661554 0 0 3480176 3336467 0 672212 5515938 5154512 8996114 8490979 -833549 1170575 4529835 4559016 6320952 6271254 -1791117 -1712238 TO PRESERVE AND RESTORE FRESHWATER ECOSYSTEMS. false false 6566530 WATER QUALITY TRADING - THE FRESHWATER TRUST'S WATER QUALITY TRADING PROGRAM ALLOWS FOR REGULATED ENTITIES TO ACHIEVE REGULATORY COMPLIANCE BY FUNDING RESTORATION ACTIONS. BY CALCULATING AND QUANTIFYING HOW MUCH THERMAL ENERGY IS AVOIDED ON A RIVER BY PLANTING STREAMSIDE TREES, THE ORGANIZATION GENERATES CREDITS THAT ARE THEN PURCHASED BY WASTEWATER FACILITIES AND POWER PLANTS TO OFFSET THEIR IMPACTS TO IMPAIRED RIVERS AND STREAMS. THE WORK IS DONE IN PARTNERSHIP WITH REGULATED AGENCIES, IRRIGATORS, REGULATORS AND FARMERS. THIS PROGRAM CAN INCLUDE RESTORATION ACTIONS THAT GENERATE NOT ONLY TEMPERATURE CREDITS, BUT ALSO CREDITS GENERATED FROM REDUCTIONS OF OTHER POLLUTANTS, SUCH AS NUTRIENTS. FLOW - THE FRESHWATER TRUST RESTORES STREAM FLOWS BY WORKING COLLABORATIVELY WITH WILLING LANDOWNERS. THE ORGANIZATION USES A VARIETY OF COOPERATIVE SOLUTIONS, INCLUDING FINANCIAL COMPENSATION, TECHNICAL ASSISTANCE AND EXPERT ADVICE TO KEEP MORE WATER IN OUR STREAMS AND RIVERS. HABITAT - THE FRESHWATER TRUST ACTIVELY RESTORES AQUATIC HABITAT IN OREGON THROUGH ITS HABITAT RESTORATION PROGRAM. FROM PLACING LOGS INSTREAM TO CREATE RIVER COMPLEXITY AND PLANTING TREES TO STABILIZE STREAMBANKS AND PROVIDE SHADE TO LOWER WATER TEMPERATURE, THE ORGANIZATION ADVANCES SCIENCE-BASED, ECOLOGICALLY-SOUND RESTORATION PROJECTS TO RESTORE HABITAT FUNCTION CRITICAL TO SALMON PRODUCTIVITY. 6566530 true true false true false false true false false true true false false true true false true false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 76 0 56 true false false false false false true true false false false false false false X 21 20 false false false false false false false true true false false true true true true true true true true false OR CA X X TIM WIGINGTON 5032229091 700 SW TAYLOR STREET STE 200 PORTLAND OR 97205 MARCELINO ALVAREZ DIRECTOR 2.00 X 0 0 0 HANK A ASHFORTH DIRECTOR 2.00 X 0 0 0 DAVID CHEN DIRECTOR 2.00 X 0 0 0 MARGARET CORMIER DIRECTOR 2.00 X 0 0 0 SCOTT DEMOREST DIRECTOR 2.00 X 0 0 0 PAUL T FORTINO DIRECTOR 2.00 X 0 0 0 DEBRA HATCHER DIRECTOR 2.00 X 0 0 0 DAVID LAURANCE DIRECTOR 2.00 X 0 0 0 MOLLY MCCABE DIRECTOR 2.00 X 0 0 0 MARTY MYERS DIRECTOR 2.00 X 0 0 0 WILL NEUHAUSER DIRECTOR 2.00 X 0 0 0 TIM O'LEARY DIRECTOR 2.00 X 0 0 0 MICHAEL POHL DIRECTOR 2.00 X 0 0 0 BRAD PREBLE DIRECTOR 2.00 X 0 0 0 ANTHONY TRUNZO DIRECTOR 2.00 X 0 0 0 MARGARET TUCHMANN DIRECTOR 2.00 X 0 0 0 JOE WHITWORTH PRESIDENT 40.00 X 190132 0 22397 PETER DOUBLEDAY TREASURER 2.00 X 0 0 0 GARY FISH SECRETARY 2.00 X 0 0 0 PAT REITEN CO-CHAIR 2.00 X 0 0 0 SCOTT E SANDBO CO-CHAIR 2.00 X 0 0 0 DAVID PRIMOZICH CONSERV DIRE 40.00 X 138369 0 11465 ERIK RINGELBERG CALIFORNIA D 40.00 X 126350 0 12305 ALEX JOHNSON FRESHWATER F 40.00 X 110138 0 9257 KIMBERLEE MYERS OPERATIONS D 40.00 X 107103 0 5000 672092 60424 5 false true false MM SERVICES LLC PO BOX 1093 MEDFORD OR 97501 RESTORATION 863550 AQUATIC CONTRACTING LLC 8316 N LOMBARD 374 PORTLAND OR 97203 RESTORATION 432339 PLANT OREGON 8677 WAGNER CREEK ROAD TALENT OR 97540 RESTORATION 202633 COLUMBIA HELICOPTERS PO BOX 3500 PORTLAND OR 97208 RESTORATION 201775 ROMANS PRECISION IRRIGATION INC 10209 NORTH MCALISTER RD ISLAND CITY OR 97850 RESTORATION 192466 9 128943 4372805 1819209 6320957 WATER QUALITY TRADING INCOME 3182866 3182866 3182866 2128 2128 2510 1 2509 2509 2509 419606 128943 266662 152944 SALES AND OTHER REVENUES 150 150 150 9661554 3183016 4637 212528 134288 78240 2549259 1674935 491909 382415 97214 62257 18082 16875 232686 143194 53623 35869 244780 150192 56113 38475 11066 1516 9550 23150 23150 9993 5334 4659 51647 608 47052 3987 30864 2530 14923 13411 370026 192128 162711 15187 100838 99765 612 461 16727 14020 1918 789 36167 36167 196355 190876 5479 58928 2900 56028 CONTRACTED SERVICES 2792890 2759757 33133 WATER FEES/LEASE PAYMENTS 1113636 1113636 PROGRAM SUPPLIES 136625 108229 27185 1211 BUS DEVEL AND PROSPECTING 91869 11240 8426 72203 113731 38747 66554 8430 8490979 6566530 1252237 672212 588692 1483879 200037 200671 970690 1380929 89116 96433 826219 457124 455908 369095 137981 128521 512703 2087411 386785 4529835 4559016 426052 463133 2178611 2292658 3700000 3500000 16289 15463 6320952 6271254 X -2038535 -2443662 126477 624711 120941 106713 -1791117 -1712238 4529835 4559016 X 1170575 -6314 -1085382 X false true X true true true X 3475953 4730207 5322674 5638752 6320957 25488543 3475953 4730207 5322674 5638752 6320957 25488543 25488543 440 7098 3058 279 2313 13188 4035529 1909391 2793568 2394425 3182866 14315779 39817510 6378459 0.64010 0.62540 X PART II, LINE 10 WATER QUALITY TRADING INCOME 14,315,779 8490979 8490979 574549 143637 546874 587551 599847 574549 2308821 3463232 68000 15000 5020 88020 136719 146888 149962 143637 577206 865809 X X 3 827.00 1 false 137981 -3990 -5470 128521 125011 18337 -5367 137981 118343 6668 125011 120107 -1764 118343 116380 3727 120107 0.15000 0.85000 true false 392252 138801 253451 433967 318323 115644 369095 WATER RIGHTS INTEREST 226909 STREAMBANK SOFTWARE (DEVELOPMENT) 159876 386785 ACCRUED INTEREST 14978 PENSION OBLIGATION 485 15463 10357567 -6314 435665 266662 696013 9661554 9661554 9193306 435665 266662 702327 8490979 8490979 SCHEDULE D, PAGE 1, PART II, LINE 9 THE ORGANIZATION HAS ACQUIRED TITLE FOR PARTIAL WATER RIGHT INTERESTS AMONG SEVERAL BASINS IN OREGON TO PRESERVE IN-STREAM WATER FLOWS. THE WATER RIGHTS ARE VALUED BASED ON THEIR ORIGINAL PURCHASE COST. ADDITIONALLY, THE ORGANIZATION HOLDS CONSERVATION EASEMENTS FOR SEVERAL TRACTS OF LAND WHICH ARE RECORDED AT ZERO VALUE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION PERIODICALLY SURVEYS THE PROPERTIES TO ENSURE ONGOING CONSERVATION VALUE. ANNUALLY, THE ORGANIZATION ASSESSES THE VALUE OF THE WATER RIGHT INTERESTS HELD TO DETERMINE IF ANY PERMANENT IMPAIRMENT OF VALUE HAS OCCURRED. IF THE VALUE OF THE WATER RIGHTS IS DETERMINED TO BE IMPAIRED; THE CARRYING VALUE OF THE WATER RIGHTS WOULD BE REDUCED TO THEIR ESTIMATED FAIR VALUE IN THE PERIOD THAT THE IMPAIRMENT HAS OCCURRED. FOR THE YEAR ENDED, THE ORGANIZATION HAS NOT RECOGNIZED ANY IMPAIRMENT LOSSES ON THE VALUE OF THESE WATER RIGHTS. NO IMPAIRMENT DETERMINATIONS HAVE MADE FOR THE LAND EASEMENTS SINCE THERE IS NO MARKET FOR ANY OF THE EASEMENTS HELD BY THE ORGANIZATION. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXPENSE 266,662 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES 266,662 OR GOLF TOURNAMENT 364000 364000 189234 AUCTION 184390 128943 55447 77428 548390 128943 419447 266662 266662 152785 X false false false false false false false false false JOE WHITWORTH PRESIDENT 190132 22397 212529 FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE RETURN IS PROVIDED TO THE FINANCE OFFICER AND BOARD TREASURER FOR REVIEW AND APPROVAL PRIOR TO PREPARATION FOR FILING. FORM 990, PAGE 6, PART VI, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: HAS RECEIVED A COPY OF THE ORGANIZATION'S CONFLICTS OF INTERET POLICY; HAS READ AND UNDERSTANDS THE POLICY; AND HAS AGREED TO COMPLY WITH THE POLICY. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS DETERMINES COMPENSATION FOR ORGANIZATION'S EXECUTIVE. FORM 990, PAGE 6, PART VI, LINE 15B EXECUTIVE DETERMINES COMPENSATION FOR ALL OTHER SENIOR STAFF BASED ON BUDGETS AND PREVAILING WAGES IN THE MARKETPLACE. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST FROM THE PARTY SEEKING ACCESS. FORM 990, PART XI, LINE 9 FUNDRAISING EXPENSE 266,662 FUNDRAISING EXPENSES -266,662