2013-08-01T20:10:48-05:00 2012-12-31 PRIOR HART LLC 6915 SW MACADAM AVE STE 145 PORTLAND OR 972192382 990 2012-01-01 930843521 THE FRESHWATER TRUST FRES 5032229091 65 SW YAMHILL STREET ROOM/SUITE 200 PORTLAND OR 97204 JOE WHITWORTH 5032229091 2013-08-01 true JEFFREY A HART 5032815213 2013-08-01 2012 2016-03-07 17:11:31Z JOE WHITWORTH 65 SW YAMHILL STREET SUITE 200 PORTLAND OR 97204 5867120 false X WWW.THEFRESHWATERTRUST.ORG X 1985 OR TO PRESERVE AND RESTORE FRESHWATER ECOSYSTEMS. 24 24 36 100 0 3694335 4001862 200000 1445022 12391 -3836 180129 202051 4086855 5645099 0 0 1474657 2031925 0 64651 2777073 3267382 4251730 5299307 -164875 345792 3020435 4480979 579132 1408847 2441303 3072132 X TO PRESERVE AND RESTORE FRESHWATER ECOSYSTEMS. true false 1846545 WATER QUALITY TRADING - THE FRESHWATER TRUST'S WATER QUALITY TRADING PROGRAM ALLOWS FOR REGULATED ENTITIES TO ACHIEVE REGULATORY COMPLIANCE BY ENGAGING IN RESTORATION ACTIONS. BY CALCULATING AND QUANTIFYING HOW MUCH THERMAL ENERGY IS AVOIDED ON A RIVER BY PLANING STREAMSIDE TREES, THE FRESHWATER TRUST 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 AGENCIES, IRRIGATORS, REGULATORS AND FARMERS. 1105119 FLOW - THE FRESHWATER TRUST RESTORES STREAM FLOWS BY WORKING COLLABORATIVELY WITH WILLING LANDOWNERS. THE ORGANIZATIONS USES A VARIETY OF COOPERATIVE SOLUTIONS, INCLUDING FINANCIAL COMPENSATION, TECHNICAL ASSISTANCE AND EXPERT ADVICE TO KEEP MORE WATER IN OUR STREAMS AND RIVERS - BECAUSE WATER QUALITY STARTS WITH WATER QUANTITY. 1474712 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. 4426376 true true false true false false true false false true true false false true true true true false false false false false false false true false false false false true false false false false false false false false true false false false false false false false false true 62 0 36 true false false false false false true true false false false false X 24 24 false false false false false false false true true false false true true true true false true true true false OR X X KENNY WEINER 5032229091 65 SW YAMHILL STREET STE 200 PORTLAND OR 97209 TIMOTHY P BOYLE 2.00 X 0 0 0 HUNTER BROWN 2.00 X 0 0 0 MARK LONG 2.00 X 0 0 0 DAVID CHEN 2.00 X 0 0 0 STEVE EMERY 2.00 X 0 0 0 GARY FISH 2.00 X 0 0 0 PAUL T FORTINO 2.00 X 0 0 0 RANDY LABBE 2.00 X 0 0 0 DAVID LAURANCE 2.00 X 0 0 0 WILL NEUHAUSER 2.00 X 0 0 0 JANET NEUMAN 2.00 X 0 0 0 TIM O'LEARY 2.00 X 0 0 0 MICHAEL POHL 2.00 X 0 0 0 BRAD PREBLE 2.00 X 0 0 0 MARGARET R TUCHMANN 2.00 X 0 0 0 JOHN VON SCHLEGELL 2.00 X 0 0 0 SCOTT DEMOREST 2.00 X 0 0 0 BRIAN RICE 2.00 X 0 0 0 PETER DOUBLEDAY 2.00 X 0 0 0 JOE WHITWORTH 40.00 X 150000 0 15840 HANK A ASHFORTH 2.00 X 0 0 0 PAT REITEN 2.00 X 0 0 0 HADLEY ROBBINS 2.00 X 0 0 0 SCOTT E SANDBO 2.00 X 0 0 0 STEVE SHROPSHIRE 2.00 X 0 0 0 ALAN HORTON 40.00 X 118135 0 9445 DAVID PRIMOZICH 40.00 X 116432 0 9395 384567 34680 3 false true false AQUATIC CONTRACTING LLC 8316 N LOMBARD 374 PORTLAND OR 97203 RESTORATION 156106 WILLAMETTE PARTNERSHIP 2550 SW HILLSBORO HWY HILLSBORO OR 97123 CONSULTING 104428 2 244836 2333961 1423065 297892 4001862 PROGRAM SERVICE REVENUE 1445022 1445022 1445022 709 709 911 1 5455 910 -5455 -4545 -4545 418088 244836 216565 201523 SALES AND OTHER REVENUES 528 528 528 5645099 1441005 709 165840 97560 68280 1521968 1023374 439757 58837 70673 43090 27583 118201 76864 41337 155243 106001 43468 5774 63445 63309 136 16000 16000 6500 6500 76336 75715 621 26319 8119 18200 37252 7359 29893 123532 88069 35463 141098 132286 8812 20978 18159 2819 31255 23014 8241 29275 25533 3742 CONTRACTED SERVICES 1854028 1829589 24439 WATER FEES/LEASE PAYMENTS 650096 650096 PROGRAM SUPPLIES 87046 87046 TELEPHONE 25965 17856 8109 78257 46837 31380 40 5299307 4426376 808280 64651 621481 622903 510716 1644403 31977 60042 130494 70974 48302 59520 94111 103867 7515 1713848 1982729 3020435 4480979 439903 805834 50000 200967 74803 364656 14426 37390 579132 1408847 X 1681006 2606877 681207 377872 79090 87383 2441303 3072132 3020435 4480979 345792 8642 276395 X false true X true true true X 2012905 3014625 3480697 3694335 4001862 16204424 2012905 3014625 3480697 3694335 4001862 16204424 435069 15769355 14752 3454 3806 2001 709 24722 495 495 16229641 1863638 0.97160 0.93410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6500 6500 5292807 5299307 414965 103741 329119 341986 362586 414965 1448656 2172984 6500 6500 82280 85496 90646 103741 362163 543245 X X 2 824 1 true 79090 8293 87383 81805 -2715 79090 81431 9083 8709 81805 67434 13998 81431 1.00000 true false 130494 70974 59520 59520 WATER RIGHTS INTEREST 1167666 STREAMBANK SOFTWARE 822578 ACCUMULATED AMORT CAP LOAN FEES 5845 CAPITALIZED LOAN FEES -13360 1982729 PENSION OBLIGATION 22390 LANDOWNER PAYABLE 15000 37390 X 6503155 8642 632849 216565 858056 5645099 5645099 6148721 632849 216565 849414 5299307 5299307 ACCOUNTING FOR CONSERVATION EASEMENTS 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. 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 YEARS ENDED DECEMBER 31, 2011 AND 2010, THE ORGANIZATION HAS NOT RECOGNIZED ANY IMPAIRMENT LOSSES ON THE VALUE THESE WATER RIGHTS. LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X ACCOUNTING PRINCIPLES REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE THAN LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2012, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXPENSES 216,565 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES 216,565 OR AUCTION 334496 244836 89660 105140 GOLF TOURNAMENT 313000 313000 103479 1 15428 15428 7946 662924 244836 418088 216565 216565 201523 X false false false false false false false false false JOE WHITWORTH 150000 7500 8340 165840 221263 X 1 297892 FAIR MARKET VALUE false false false ANY SIGNIFICANT NEW PROGRAM SERVICES NOT LISTED ON A PRIOR RETURN FORM 990, PAGE 2, PART III, LINE 2 WATER QUALITY TRADING - THE FRESHWATER TRUST'S WATER QUALITY TRADING PROGRAM ALLOWS FOR REGULATED ENTITIES TO ACHIEVE REGULATORY COMPLIANCE BY ENGAGING IN RESTORATION ACTIONS. BY CALCULATING AND QUANTIFYING HOW MUCH THERMAL ENERGY IS AVOIDED ON A RIVER BY PLANING STREAMSIDE TREES, THE FRESHWATER TRUST 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 AGENCIES, IRRIGATORS, REGULATORS AND FARMERS. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE RETURN IS PROVIDED TO THE FINANCE OFFICER, MANAGING DIRECTOR, AND TREASURER FOR REVIEW AND APPROVAL PRIOR TO PREPARATION FOR FILING. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERES 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. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS DETERMINES COMPENSATION FOR ORGANIZATION'S THE EXECUTIVE AND MANAGING DIRECTORS. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B EXECUTIVE AND MANAGING DIRECTOR DETERMINE COMPENSATION FOR ALL OTHER SENIOR STAFF BASED ON BUDGETS AND PREVAILING WAGES IN THE MARKETPLACE. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION 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. RECONCILIATION OF CHANGES - OTHER FORM 990, PART XI, LINE 9 FUNDRAISING EXPENSES 216,565 FUNDRAISING EXPENSES -216,565 OTHER CHANGES IN NET ASSETS EXPLANATION FORM 990, PART XI, LINE 9 ASSETS PURCHASED W/RESTRICTED DONATIONS 276,395