2026-08-27T03:38:29-04:00 2025-12-31 990 2025-01-01 822665900 The CREST THEC 5416259065 658 SHALE CITY RD PO BOX 189 Ashland OR 975209091 Paul Sheldon Executive Director 5416259065 2026-08-28 2025 Paul Sheldon 658 SHALE CITY RD PO Box 189 Ashland OR 975209091 183190 false X https: www.thecrestatwillowwitt.org X 2017 OR TO IMPROVE ECOSYSTEMS IN THE FOREST MEADOWS AND WETLANDS TO MAXIMIZE RESILIENCY IN A CHANGING CLIMATE TO PROVIDE STEWARDSHIP AND SUPPORT FOR THE WATERSHED AND TO PROVIDE HIGH-QUALITY AFFORDABLE EDUCATIONAL PROGRAMMING THROUGH EDUCATIONAL AND RESTORATION OPPORTUNITIES. 6 5 26 43 0 0 280207 71646 66665 98273 5197 788 8488 6249 360557 176956 0 30369 0 0 227502 267572 1250 0 1931 164475 120516 393227 418457 -32670 -241501 731110 499126 10886 28055 720224 471071 TO IMPROVE ECOSYSTEMS IN THE FOREST MEADOWS AND WETLANDS TO MAXIMIZE RESILIENCY IN A CHANGING CLIMATE AND TO PROVIDE STEWARDSHIP AND SUPPORT FOR THE WATERSHED AND TO PROVIDE HIGH-QUALITY AFFORDABLE EDUCATIONAL PROGRAMMING THROUGH EDUCATION AND RESTORATION OPPORTUNITIES. false false 276686 30369 98272 PROVIDE STEWARDSHIP AND SUPPORT FOR THE WATERSHED IMPROVE ECOSYSTEMS EDUCATE CURRENT AND FUTURE GENERATIONS ON THE VALUES OF ECOLOGY. 0 0 0 0 0 0 0 0 0 276686 true true false false false false false false false false true false false true true false false false false false false false false false false false false true false false false false false true false true false true false false false false false false false false false true 0 0 true 26 true false false false false false false false 0 false false false false false 6 5 false false false false false false false true true false false false false false false false false false OR X THE ORGANIZATION 5416259065 658 SHALE CITY RD PO Box 189 Ashland OR 975209091 X Paul Sheldon Executive Director 30.00 0.00 X 68898 0 0 Carrie Vath Board Chair 0 4.00 X X 0 0 0 Michael Parker Treasurer 0 0 X X 0 0 0 Anna McCreedy Secretary 0 0 X X 0 0 0 Suzanne Willow Board Member 0 0 X 0 0 0 Matthew Reynolds Board Member 0 0 X 0 0 0 Jill Smedstad Board Member 0 0 X 0 0 0 68898 0 0 0 false false false 0 0 0 0 -78248 149894 0 71646 Recreational and Vacation Camps except Campgrounds 721214 98273 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 98273 788 0 0 0 0 0 0 0 0 0 0 0 500 0 0 0 500 0 500 0 0 0 0 0 0 0 0 0 0 0 0 0 11888 0 6234 5654 0 0 0 0 0 0 0 0 95 0 95 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 176956 0 0 0 30369 30369 0 0 0 0 0 0 68898 0 68898 0 0 0 0 0 175886 140911 34975 0 0 0 0 0 197 149 48 0 22591 11838 10753 0 0 0 0 0 1710 0 1710 0 7428 0 7428 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4125 4125 0 0 13126 6563 6563 0 1646 823 823 0 0 0 0 0 35515 35515 0 0 6363 6363 0 0 0 0 0 0 1700 1700 0 0 8 0 8 0 0 0 0 0 10260 10260 0 0 4275 4275 0 0 Program supplies, equipment & ODS improvements 23795 23795 0 0 Staff development & other payroll expenses 1785 0 1785 0 Bank fees, taxes/licenses, dues, misc. admin 6849 0 6849 0 Other fundraising Expenses 1931 0 0 1931 0 0 0 0 418457 276686 139840 1931 0 0 0 0 103006 17828 134414 202 1092 0 3826 0 0 0 0 0 0 0 0 0 0 6448 107899 12387 488772 95512 0 0 0 0 0 0 0 0 0 379136 731110 499126 0 0 0 0 0 0 0 0 0 0 0 3826 0 0 0 15000 10886 9229 10886 28055 X 631564 382411 88659 88659 720223 471070 731109 499125 -241501 0 0 0 -7652 0 X false false false X 244278 686370 1164336 280207 206146 2581337 0 0 0 0 0 0 0 0 0 0 0 0 244278 686370 1164336 280207 206146 2581337 2581337 0 0 2662 5197 788 8647 0 0 0 0 0 0 0 0 0 0 0 0 2589984 2589984 0.9967 0.9988 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 107899 12387 95512 95512 Long-term reimbursement receivable - Outdoor School tent village capital improvement at Willow-Witt 379136 379136 3774 Oregon income tax withholding 1197 Oregon employment taxes -57 Oregon Paid Family & Medical Leave 617 Oregon Statewide Transit Tax 53 Other payroll withholdings direct deposit child support WI income tax misc. 114 Accrued payroll prior years 3531 9229 true The Understory Initiative 2640 E Barnett Rd Suite E 130 Medford OR 97504 30369 0 Professional educational support for school field trips to Vesper Meadow and The Crest. 0 1 Part II Line 1 Understory Initiative submits detailed invoices and program narratives to The Crest on a quarterly basis. The Crest retains these records and submits to the Oregon Department of Education ODE for reimbursement of expenses. ODE maintains meticulous record of services provided and amounts invoiced using a proprietary dashboard in SmartSheet. The amounts invoiced by The Understory Initiative are reimbursed by The Crest once funds are received from ODE. The Crest keeps meticulous records of all transactions using Quickbooks and supplemental electronic files. Suzanne Willow Member Board of Directors operating expenses X 3826 3826 false true true 3826 Willow-Witt Ranch LLC Suzanne Willow owner of Willow-Witt Ranch LLC is a member of The Crests Board of Directors 35515 Lease payments for mission-related lease of the premises at Willow-Witt Ranch. false Part VI, Line 11b No review was or will be conducted. ? Part I Schedule L Part IV: Board member Suzanne Willow owns Willow-Witt Ranch LLC which leases the property on which The Crest operates its programs to the organization. The lease and related facility-use fees 35,515.20 in 2025 are disclosed on Schedule L Part IV. Note: this is a relationship between the organization and an interested person not between two officers directors so it does not trigger Part VI Line 2 - see that Part for detail. ? Part VI Line 1a 1b: Board size decreased from 7 to 6 members during 2025 Courtland Jennings no longer serving; 5 of 6 current members are independent as Suzanne Willow has a business relationship with the organization as described above. ? Part VIII Line 1e Government grants: 2025 reflects a net reduction of 78,247.89 resulting from a 134,000 refund to the State of Oregon of unspent capital construction funds after the Outdoor School tent village project was completed under budget. ? Part IX: The 2,095.16 in ODS 22-24 Grant Improvements has been expensed rather than capitalized consistent with the organizations treatment in its financial statements. ? Part X: A 379,136 long-term receivable is due from Willow-Witt Ranch LLC representing the appraised value of a capital improvement Outdoor School tent village built on Ranch property with state grant funds. The Ranch is reimbursing The Crest for this improvement over a 99-year term. ? Part XII Line 1: financial statements are prepared on a modified cash basis.