LOWER COLUMBIA ESTUARY PARTNERSHIP: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: LOWER COLUMBIA ESTUARY PARTNERSHIP (EIN 93-1249298)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-01-28
IRS object ID: 201410289349300426
Schema version: 2012v2.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-01-28T10:35:49-08:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Kern & Thompson LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1800 SW First Avenue Suite 410	AddressLine1
City	Portland	City
State	OR	State
ZIP Code	97201	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	931249298	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Lower Columbia Estuary Partnership	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	LOWE	NameControl
Phone	5032261565	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	811 SW Naito Parkway	AddressLine1
City	Portland	City
State	OR	State
ZIP Code	97204	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DEBRAH MARRIOTT	Name
Title	Exec. Dir/Sec.	Title
Date Signed	2014-01-23	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Kris Oliveira CPA	Name
PTIN	P00959389	PTIN
Phone	5032223338	Phone
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	DEBRAH MARRIOTT	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	C/O ORGANIZATION	AddressLine1
City	PORTLAND	City
State	OR	State
ZIP Code	97204	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	3970136	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
Organization501c3	X	Organization501c3
Web Site	WWW.ESTUARYPARTNERSHIP.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2001	YearFormation
State Legal Domicile	OR	StateLegalDomicile
Activity Or Mission Description	TO PRESERVE AND ENHANCE THE WATER QUALITY OF THE LOWER COLUMBIA RIVER ESTUARY TO SUPPORT ITS BIOLOGICAL AND HUMAN COMMUNITIES.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	15	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	15	NbrIndependentVotingMembers
Total Nbr Employees	28	TotalNbrEmployees
Total Nbr Volunteers	3782	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	4610840	ContributionsGrantsPriorYear
Contributions Grants Current Year	3920611	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	1776	InvestmentIncomePriorYear
Investment Income Current Year	470	InvestmentIncomeCurrentYear
Other Revenue Prior Year	-3942	OtherRevenuePriorYear
Other Revenue Current Year	6370	OtherRevenueCurrentYear
Total Revenue Prior Year	4608674	TotalRevenuePriorYear
Total Revenue Current Year	3927451	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1602697	SalariesEtcPriorYear
Salaries Etc Current Year	1626983	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	53963	TotalFundrsngExpCurrentYear
Other Expense Prior Year	2848107	OtherExpensePriorYear
Other Expenses Current Year	1828411	OtherExpensesCurrentYear
Total Expenses Prior Year	4450804	TotalExpensesPriorYear
Total Expenses Current Year	3455394	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	157870	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	472057	RevenuesLessExpensesCY
Total Assets BOY	2530874	TotalAssetsBOY
Total Assets EOY	2979621	TotalAssetsEOY
Total Liabilities BOY	487952	TotalLiabilitiesBOY
Total Liabilities EOY	464642	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	2042922	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	2514979	NetAssetsOrFundBalancesEOY
Mission Description	TO PRESERVE AND ENHANCE THE WATER QUALITY OF THE LOWER COLUMBIA RIVER ESTUARY TO SUPPORT ITS BIOLOGICAL AND HUMAN COMMUNITIES.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	2920700	Expense
Description	THE ORGANIZATION UNDERTAKES HABITAT RESTORATION AND TOXICS REDUCTION PROJECTS AND PROVIDES APPLIED LEARNING PROJECTS TO ADDRESS PROBLEMS WITH WATER QUALITY AND WATERSHED HEALTH OF THE LOWER 146 MILES OF THE MAINSTEM COLUMBIA RIVER.	Description
Total Program Service Expense	2920700	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	14	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	28	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Form990-T Filed	false	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Number Of8282 Filed	0	NumberOf8282Filed
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Filed Lieu1041	false	FiledLieu1041
Licensed More Than One State	false	LicensedMoreThanOneState
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	15	NbrVotingGoverningBodyMembers
Number Independent Voting Members	15	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	OR	StatesWhereCopyOfReturnIsFiled
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	DEBRAH MARRIOTT	NamePerson
Telephone Number	5032261565	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	811 SW NAITO PARKWAY SUITE 410	AddressLine1
City	PORTLAND	City
State	OR	State
ZIP Code	97204	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (17 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
GABRIELA GOLDFARB
Director	1.00	0.00	X	0	0	0
KATHRYN VAN NATTA
Director	1.00	0.00	X	0	0	0
JEFF SMITH
Director	1.00	0.00	X	0	0	0
DICK PEDERSEN
Director	1.00	0.00	X	0	0	0
ILOBA ODUM
Director	1.00	0.00	X	0	0	0
DEAN MARRIOTT
Director	1.00	0.00	X	0	0	0
MARGARET MAGRUDER
Director	1.00	0.00	X	0	0	0
PAUL LUMLEY
Director	1.00	0.00	X	0	0	0
BILL HUTCHISON
Director	1.00	0.00	X	0	0	0
SUSAN HOLVECK
Director	1.00	0.00	X	0	0	0
MARLA HARRISON
Director	1.00	0.00	X	0	0	0
KEVIN GRAY
Director	1.00	0.00	X	0	0	0
TOM BYLER
Director	1.00	0.00	X	0	0	0
DAVID JUDD
VICE CHAIR	1.00	0.00	X	0	0	0	X
STEVE HARVEY
Chairman	1.00	0.00	X	0	0	0	X
TOM ARGENT
FINANCE MANAGER	40.00	0.00		73506	0	13293	X
DEBRAH MARRIOTT
Exec. Dir/Sec.	40.00	0.00		152971	0	23214	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	226477	TotalReportableCompFromOrg
Total Other Compensation	36507	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (4 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
SCAPPOOSE BAY WATERSHED COUNCIL
57420 OLD PORTLAND ROAD	WARREN	OR	97053	CONTRACT SERVICES	101591
PACIFIC NW NATIONAL LABORATORY
1529 W SEQUIM BAY RD	SEQUIM	WA	98382	CONTRACT SERVICES	217985
NOAA
2725 MONTLAKE BLVD EAST	SEATTLE	WA	981122097	CONTRACT SERVICES	178279
COLUMBIA RIVER ESTUARY TASKFORCE
750 COMMERCIAL ST ROOM 205	ASTORIA	OR	97103	CONTRACT SERVICES	306442

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	4	NumberOfContractorsGT100K
Fundraising Events	52600	FundraisingEvents
Government Grants	3415354	GovernmentGrants
All Other Contributions	452657	AllOtherContributions
Total Contributions	3920611	TotalContributions
Total Program Service Revenue	0	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	470	TotalRevenueColumn
Exclusion	$470	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	49055	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	52600	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	42685	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	6370	TotalRevenueColumn
Exclusion	$6,370	ExclusionAmount

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Other Revenue	0	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	3927451	TotalRevenueColumn
Exclusion	$6,840	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	262406	Total
Program Services	201659	ProgramServices
Management And General	52087	ManagementAndGeneral
Fundraising	8660	Fundraising

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	1044414	Total
Program Services	802610	ProgramServices
Management And General	207284	ManagementAndGeneral
Fundraising	34520	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	95424	Total
Program Services	78174	ProgramServices
Management And General	16552	ManagementAndGeneral
Fundraising	698	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	113051	Total
Program Services	91576	ProgramServices
Management And General	20120	ManagementAndGeneral
Fundraising	1355	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	111688	Total
Program Services	87210	ProgramServices
Management And General	20691	ManagementAndGeneral
Fundraising	3787	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	42963	Total
Program Services	24906	ProgramServices
Management And General	15324	ManagementAndGeneral
Fundraising	2733	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	0	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	7845	Total
Program Services	3647	ProgramServices
Management And General	4198	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	33802	Total
Program Services	10029	ProgramServices
Management And General	23576	ManagementAndGeneral
Fundraising	197	Fundraising

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	88961	Total
Program Services	54272	ProgramServices
Management And General	34689	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	33856	Total
Program Services	18220	ProgramServices
Management And General	13917	ManagementAndGeneral
Fundraising	1719	Fundraising

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	11378	Total
Program Services	3710	ProgramServices
Management And General	7668	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	0	Total

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	23610	Total
Program Services	4641	ProgramServices
Management And General	18969	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	17399	Total
Program Services	4206	ProgramServices
Management And General	13049	ManagementAndGeneral
Fundraising	144	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Management And GeneralManagementAndGeneral	Program ServicesProgramServices	FundraisingFundraising
TELEPHONE	11485	11485
Printing and Publications	14997	13215	1685	97
PROJECT SUPPLIES	47045		47045
PROJECT COSTS	1478663		1478663

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	16407	Total
Program Services	8447	ProgramServices
Management And General	7907	ManagementAndGeneral
Fundraising	53	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	3455394	Total
Program Services	2920700	ProgramServices
Management And General	480731	ManagementAndGeneral
Fundraising	53963	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	127502	BOY
EOY	8520	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	1815995	BOY
EOY	2262822	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	521346	BOY
EOY	629889	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
EOY	0	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
EOY	0	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	10519	BOY
EOY	46488	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	183084	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	151182	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	55512	BOY
EOY	31902	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
EOY	0	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	2530874	BOY
EOY	2979621	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	435795	BOY
EOY	445464	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	52157	BOY
EOY	19178	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	487952	BOY
EOY	464642	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1808289	BOY
EOY	2086471	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	234633	BOY
EOY	428508	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2042922	BOY
EOY	2514979	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2530874	BOY
EOY	2979621	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	472057	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	true	FederalGrantAuditRequired
Federal Grant Audit Performed	true	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	4156064	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	4320268	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	4298067	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	4610840	CurrentTaxYearMinus1Year
Current Tax Year	3926981	CurrentTaxYear
Total	21312220	Total

Tax Rev Levied For Org Benefit170 TaxRevLeviedForOrgBenefit170

Field	Value	IRS element (for citing)
Total	0	Total

Value Srvc Fclts Furnished By Govt ValueSrvcFcltsFurnishedByGovt

Field	Value	IRS element (for citing)
Total	0	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	4156064	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	4320268	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	4298067	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	4610840	CurrentTaxYearMinus1Year
Current Tax Year	3926981	CurrentTaxYear
Total	21312220	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	0	AmountsSubstContributorsTotal
Public Support Total170	21312220	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	25661	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	15868	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	4465	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1776	CurrentTaxYearMinus1Year
Current Tax Year	470	CurrentTaxYear
Total	48240	Total

Net UBI NetUBI

Field	Value	IRS element (for citing)
Total	0	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Total Support	21360460	TotalSupport
Public Support Pertcentage170	0.99770	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.99610	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	183084	OtherCostOrOtherBasis
Depreciation	151182	Depreciation
Book Value	31902	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	31902	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
REFUNDABLE ADVANCES	$2,769
DEFERRED LEASE INCENTIVE	$16,409

Field	Value	IRS element (for citing)
Total Of Amounts	19178	TotalOfAmounts
Tot Revenue Etc Audited Fincl Stmt	3970136	TotRevenueEtcAuditedFinclStmt
Other Revenues	42685	OtherRevenues
Revenue Not Rptd F990	42685	RevenueNotRptdF990
Revenue Subtotal	3927451	RevenueSubtotal
Total Revenue Per Form990	3927451	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	3498079	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	42685	OtherExpensesIncluded
Expenses Not Rptd F990	42685	ExpensesNotRptdF990
Expenses Subtotal	3455394	ExpensesSubtotal
Total Expenses Per Form990	3455394	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Part XII, Line 2d	Part XII, Line 2d: Other expenses and losses per audited F/S	SPECIAL EVENT EXPENSES $42685
Part XI, Line 2d	Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990	SPECIAL EVENT EXPENSES $42685

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Agreement Ref Fundraising	false	AgreementRefFundraising

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	ANNUAL DINNER & AUCTION	NameOfEvent1
Gross Receipts Event1	101655	GrossReceiptsEvent1
Charitable Contributions Event1	52600	CharitableContributionsEvent1
Gross Revenue Event1	49055	GrossRevenueEvent1
Food And Beverage Event1	33521	FoodAndBeverageEvent1
Other Direct Expenses Event1	9164	OtherDirectExpensesEvent1
Gross Receipts Total	101655	GrossReceiptsTotal
Charitable Contributions Total	52600	CharitableContributionsTotal
Gross Revenue Total Events	49055	GrossRevenueTotalEvents
Food And Beverage Total Events	33521	FoodAndBeverageTotalEvents
Other Direct Expenses Total Events	9164	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	42685	DirectExpenseSummaryEvents
Net Income Summary	6370	NetIncomeSummary

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Form990 Of Other Organizations	X	Form990OfOtherOrganizations
Written Employment Contract	X	WrittenEmploymentContract
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	true	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException
Rebuttable Presumption Procedure	false	RebuttablePresumptionProcedure

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	DEBRAH MARRIOTT	NamePerson
Title	Exec. Dir/Sec.	Title
Base Compensation Filing Org	145688	BaseCompensationFilingOrg
Bonus Filing Org	7283	BonusFilingOrg
Deferred Comp Filing Org	18515	DeferredCompFilingOrg
Nontaxable Benefits Filing Org	4699	NontaxableBenefitsFilingOrg
Total Compensation Filing Org	176185	TotalCompensationFilingOrg

Form990 Schedule J Part III Form990ScheduleJPartIII

Field	Value	IRS element (for citing)
Identifier	Sch J, Part I, Line 7	Identifier
Return Reference	Part I, Line 7: Non-Fixed payments not listed above	ReturnReference
Explanation	EXECUTIVE DIRECTOR RECEIVED A NON-FIXED BONUS BASED ON PERFORMANCE	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part VI, Line 19	Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	REASONABLE REQUESTS FOR FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE FURNISHED UPON REQUEST AT THE OFFICES OF LCEP.
Form 990, Part VI, Line 15b	Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees	SALARY REVIEW WAS CONDUCTED BY THE BOARD. AFFECTED INDIVIDUALS RECUSED THEMSELVES AND A MOTION FOR COMPENSATION WAS OFFERED.
Form 990, Part VI, Line 12c	Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	BOARD REVIEWS POTENTIAL CONFLICT OF INTEREST ISSUES ON AN ANNUAL BASIS.
Form 990, Part VI, Line 11b	Form 990, Part VI, Line 11b: Form 990 Review Process	A DRAFT OF THE FORM 990 WAS REVIEWED BY THE BOARD PRIOR TO SUBMISSION.
Form 990, Part VI, Line 2	Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et	AN EMPLOYEE OF THE CITY OF PORTLAND, BUREAU OF ENVIRONMENTAL SERVICES, SERVES ON THE ORGANIZATION'S BOARD OF DIRECTORS, AND IS RELATED TO THE ORGANIZATION'S EXECUTIVE DIRECTOR. ALL FUNDS RECEIVED BY THE BUREAU OF ENVIRONMENTAL SERVICES FROM THE ESTUARY PARTNERSHIP OR RECEIVED BY THE ESTUARY PARTNERSHIP FROM THE BUREAU OF ENVIRONMENTAL SERVICES WERE AWARDED THROUGH A COMPETITIVE PROCESS AND THE BOARD MEMBER AND EXECUTIVE DIRECTOR RECUSED THEMSELVES FROM AND DID NOT PARTICIPATE IN THE DECISION PROCESS.