Nonprofit · EIN 45-2804436
MONTANA FRESHWATER PARTNERS INC
Tax-exempt · LIVINGSTON, MT 59047
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $829,069 | $1,021,789 | -$192,720 | $3,785,889 | $49,147 | $3,736,742 |
| December 31, 2024 | 990 | $980,818 | $857,624 | $123,194 | $3,878,324 | $45,354 | $3,832,970 |
| December 31, 2023 | 990 | $1,256,412 | $794,996 | $461,416 | $3,704,372 | $39,805 | $3,664,567 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $530,146
- Program service revenue
- $124,585
- Investment income
- $163,593
- Net gain from sales of assets
- $33,863
- Net income from fundraising events
- $9,589
- Net income from sales of inventory
- $464
- Other revenue
- $10,745
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $119,765
- Other salaries and wages
- $351,500
- Salaries, compensation and benefits (total)
- $554,706
- Professional fundraising fees
- $7,194
- Legal fees
- $9,420
- Accounting fees
- $15,466
- Occupancy
- $8,039
- Travel
- $14,761
- Program services (functional)
- $691,840
- Management and general (functional)
- $268,949
- Fundraising (functional)
- $61,000
Balance sheet and other
- Total assets, start of year
- $3,878,324
- Total assets, end of year
- $3,785,889
- Total liabilities, end of year
- $49,147
- Net assets, end of year
- $3,736,742
- Land, buildings and equipment
- $67,101
- Publicly traded securities
- $1,065,339
- Net assets without donor restrictions
- $230,371
- Net assets with donor restrictions
- $3,506,371
- Gross receipts
- $847,496
- Employees
- 7
- Volunteers
- 187
- Year formed
- 2011
- State of legal domicile
- MT
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| WENDY WEAVER | Executive Dir. Officer | 40 | $106,594 | $6,007 |
| MARCUS PEARSON | Chair Trustee or director, Officer | 1 | $0 | $0 |
| SARAH ZUZULOCK | Vice Chair Trustee or director, Officer | 1 | $0 | $0 |
| ELIZABETH FAIRBANK | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| AMIR DARABI-NOFERESTI | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| TOM PARKER | Director Trustee or director | 1 | $0 | $0 |
| CAROLINE NEIGHBOR | Director Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Wendy Weaver | Executive Dir. Officer | 40 | $98,598 | $13,016 |
| Kascie Herron | Director Trustee or director | 1 | $0 | $0 |
| Tom Parker | Director Trustee or director | 1 | $0 | $0 |
| Will Peete | Director Trustee or director | 1 | $0 | $0 |
| Marcus Pearson | Chair Trustee or director, Officer | 1 | $0 | $0 |
| Sarah Zuzulock | Vice Chair Trustee or director, Officer | 1 | $0 | $0 |
| Elizabeth Fairbank | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| Amir Darabi Noferesti | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Wendy Weaver | Executive Dir. Officer | 40 | $95,726 | $13,729 |
| Halle Nienhaus | Director Trustee or director | 1 | $0 | $0 |
| Tom Parker | Director Trustee or director | 1 | $0 | $0 |
| Marcus Pearson | Chair Trustee or director, Officer | 1 | $0 | $0 |
| Sarah Zuzulock | Vice Chair Trustee or director, Officer | 1 | $0 | $0 |
| Kascie Herron | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| Amir Darabi Noferesti | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Elizabeth Fairbank | At-large Member Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 338, LIVINGSTON, MT 59047-0338
- In care of
- % PATRICK BYORTH
- Mailing address (990-N for 2012)
- PO Box 1289, Bozeman MT 59771
- Principal officer (990 for 2025)
- MARCUS PEARSON, PO BOX 338, LIVINGSTON, MT 59047
- Principal officer (990-N for 2012)
- Pat Byorth, PO Box 1289, Bozeman MT 59771
- Signed the 990
- SARAH ZUZULOCK, Chair
- Phone
- (406) 579-2355
- Website
- www.freshwaterpartners.org
- Return prepared by
- Amatics CPA Group
Mission
To restore, enhance, and preserve Montana's aquatic resources to maximize their ecological function into the future.
Program accomplishments
- Statewide In-Lieu Fee Program. This program provides compensatory mitigation for unavoidable impacts to Montana wetland and streams, and involves the collection of mitigation fees to pay for mitigation site planning, implementation, monitoring and maintenance. MFP accomplished the following for the program: collected mitigation fees, investigated new project locations, prepared project plans for new restoration sites, coordinated construction activities for restoration sites, and completed annual monitoring for existing sites across the state. Give Back to the Yellowstone Stewardship Program: This program uses grant funding and private donations to promote conservation, restoration, flood hazard mitigation, and public education and outreach to conserve, protect and restore the Yellowstone River. An important part of the program are volunteers, who contribute time working directly on projects in field and to helping with fundraising events. MFP accomplished the following for the program: prepared project plans for new restoration sites, coordinated construction activities for restoration sites, coordinated with partners and local landowners to identify new projects, convened a collaborative group of technical experts in water resources, provided technical expertise to the community around flood hazard mitigation and educated the community about natural river processes. Technical Services Program: Under this program Montana Freshwater Partners provides a limited set of technical services for project partners, nonprofit organizations, and private entities and collects fees for these services. MFP accomplished the following for the program: provided technical expertise to support project partners and nonprofit organizations projects that required mitigation technical expertise, wetland delineation and stream restoration technical expertise and water resourcepermitting/policy technical expertise.Expenses $691,840 · revenue $124,585
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 45-2804436
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2012
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C32)
- Assets (IRS master file)
- $3,785,889
- Income (IRS master file)
- $847,496
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $829,069 | $1,021,789 | $3,785,889 | IRS |
| 990 | December 2024 | $980,818 | $857,624 | $3,878,324 | IRS |
| 990 | December 2023 | $1,256,412 | $794,996 | $3,704,372 | XML |
| 990 | December 2022 | $613,470 | $658,573 | $3,164,168 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2012 Officer: Pat Byorth | December 31, 2012 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-2804436).
Questions about MONTANA FRESHWATER PARTNERS INC
- What is the EIN of MONTANA FRESHWATER PARTNERS INC?
- The employer identification number (EIN) of MONTANA FRESHWATER PARTNERS INC is 45-2804436.
- Is MONTANA FRESHWATER PARTNERS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to MONTANA FRESHWATER PARTNERS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MONTANA FRESHWATER PARTNERS INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MONTANA FRESHWATER PARTNERS INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MONTANA FRESHWATER PARTNERS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of MONTANA FRESHWATER PARTNERS INC?
- The 990 for the year ended December 31, 2025 names MARCUS PEARSON.
- Who are the officers and directors of MONTANA FRESHWATER PARTNERS INC?
- The 990 for the year ended December 31, 2025 lists 7 people; 1 received compensation from the organization, the highest $106,594 (WENDY WEAVER, Executive Dir.).
- How much revenue does MONTANA FRESHWATER PARTNERS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $829,069, expenses of $1,021,789 and total assets of $3,785,889 at year end.
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