Civic Intelligence

Montana Freshwater Partners Inc.

EIN 45-2804436 • 501(c)3 • Livingston, MT

Pub. 78 Eligible990-N Coverage

Profile

To restore, enhance, and preserve Montana's aquatic resources to maximize their ecological function into the future.

PO Box 338Livingston, MT 59047

www.freshwaterpartners.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

32nd percentile

0.01x

Higher debt load relative to assets than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

38th percentile

0.03x

Higher debt load relative to revenue than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

84th percentile

37%

Higher net margin than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

75th percentile

17%

Faster asset growth than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

93rd percentile

105%

Faster revenue growth than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$3,878,324

Up $173,952 (+4.7%) from 2023

Liabilities

Up

$45,354

Up $5,549 (+14%) from 2023

Net Assets

Up

$3,832,970

Up $168,403 (+4.6%) from 2023

Revenue

Down

$980,818

Down $275,594 (-22%) from 2023

Expenses

Up

$857,624

Up $62,628 (+7.9%) from 2023

Net Income

Down

$123,194

Down $338,222 (-73%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2013: $134,225Net Assets 2013: $134,2252013Assets 2014: $729,304Liabilities 2014: $0Net Assets 2014: $729,3042014Assets 2015: $1,016,859Liabilities 2015: $817Net Assets 2015: $1,016,0422015Assets 2016: $1,625,063Liabilities 2016: $15,025Net Assets 2016: $1,610,0382016Assets 2017: $1,788,141Liabilities 2017: $7,128Net Assets 2017: $1,781,0132017Assets 2018: $2,179,333Liabilities 2018: $23,758Net Assets 2018: $2,155,5752018Assets 2019: $2,402,880Liabilities 2019: $9,008Net Assets 2019: $2,393,8722019Assets 2020: $3,492,660Liabilities 2020: $13,069Net Assets 2020: $3,479,5912020Assets 2021: $3,329,072Liabilities 2021: $16,038Net Assets 2021: $3,313,0342021Assets 2022: $3,164,168Liabilities 2022: $33,367Net Assets 2022: $3,130,8012022Assets 2023: $3,704,372Liabilities 2023: $39,805Net Assets 2023: $3,664,5672023Assets 2024: $3,878,324Liabilities 2024: $45,354Net Assets 2024: $3,832,9702024

Highlighted filing

2024

Assets$3,878,324
Liabilities$45,354
Net Assets$3,832,970

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2013: $150,540Expenses 2013: $19,724Net Income 2013: $130,8162013Revenue 2014: $661,523Expenses 2014: $66,444Net Income 2014: $595,0792014Revenue 2015: $406,288Expenses 2015: $119,550Net Income 2015: $286,7382015Revenue 2016: $834,950Expenses 2016: $240,954Net Income 2016: $593,9962016Revenue 2017: $668,602Expenses 2017: $497,627Net Income 2017: $170,9752017Revenue 2018: $747,609Expenses 2018: $373,047Net Income 2018: $374,5622018Revenue 2019: $566,593Expenses 2019: $328,295Net Income 2019: $238,2982019Revenue 2020: $1,365,240Expenses 2020: $337,220Net Income 2020: $1,028,0202020Revenue 2021: $454,579Expenses 2021: $646,922Net Income 2021: -$192,3432021Revenue 2022: $613,470Expenses 2022: $658,573Net Income 2022: -$45,1032022Revenue 2023: $1,256,412Expenses 2023: $794,996Net Income 2023: $461,4162023Revenue 2024: $980,818Expenses 2024: $857,624Net Income 2024: $123,1942024

Highlighted filing

2024

Revenue$980,818
Expenses$857,624
Net Income$123,194

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.1
Gross Receipts
$993,714
Mission and Program Overview

Mission

To restore, enhance, and preserve montana's aquatic resources to maximize their ecological function into the future.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,911,152$2,984,848▲ $73,696
Investments Other Securities$518,100$550,149▲ $32,049
Investments in Publicly Traded Securities$156,395$182,499▲ $26,104
Land, Buildings, and Equipment, Net$53,839$70,971▲ $17,132
Accounts Receivable$4,213$7,314▲ $3,101
Cash and Non-Interest-Bearing Accounts$9,222$3,734▼ $5,488
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$3,704,372$3,878,324▲ $173,952
Other Assets Total$51,451$78,809▲ $27,358
Liabilities
Other Liabilities$34,737$40,136▲ $5,399
Accounts Payable and Accrued Expenses$5,068$5,218▲ $150
Total Liabilities$39,805$45,354▲ $5,549
Net Assets / Fund Balance
Net Assets With Donor Restrictions$3,348,271$3,537,688▲ $189,417
Net Assets Without Donor Restrictions$316,296$295,282▼ $21,014
Total Net Assets Fund Balance$3,664,567$3,832,970▲ $168,403
Total Liabilities and Net Assets / Fund Balance$3,704,372$3,878,324▲ $173,952

Asset Categories

AssetBook ValueDepreciationBasis
Land$53,839-$53,839
Equipment$17,132$2,258$19,390
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wendy WeaverExecutive DirectorFT$98,598$13,016$111,614

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$474,114
Program Service Revenue
$349,139
Investment Income
$144,316
Other Revenue
$13,249
All Other Contributions
$474,114
Change in Net Assets
$123,194
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$498,231
Other Expenses$358,392
Total Fundraising Expense$47,303
Professional Fundraising Fees$1,001
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$168,606$136,109$12,384$317,099
Fees for Services Other$225,714$9,635$6,310$241,659
Current Officers, Directors, Trustees, and Key Employees$14,426$84,681$14,035$113,142
Payroll Taxes$16,884$18,225$2,155$37,264
Office Expenses$8,646$6,714$5,201$20,561
Pension Plan Contributions$9,955$6,858$451$17,264
Travel$15,606$460$249$16,315
Information Technology$7,473$6,104$982$14,559
Other Employee Benefits$7,263$5,850$349$13,462
Fees for Service Investment Mgmnt Fees$8,031--$8,031
Occupancy$3,418$3,895$455$7,768
Insurance$2,891$3,352$833$7,076
Advertising$2,875$2,684$1,210$6,769
Conferences and Meetings$2,770$2,466$1,274$6,510
Fees for Services Accounting$1,485$1,722$201$3,408
Other Expenses$538$624$114$1,276
Fees for Services Legal$974$233$27$1,234
Fees for Services Professional Fundraising--$1,001$1,001
Fees for Services Management$392$455$53$900
Total Functional Expenses$520,092$290,229$47,303$857,624
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$25,568
Fundraising Direct Expenses$12,896
Professional Fundraising Fees$1,001

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Native Plant Sales$19,272$19,272$11,567$7,705
Predict the Peak$6,296$6,296-$6,296
Total Events$25,568$25,568$12,896$12,672
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Tom ParkerBoard memberConsulting servicesNo$34,584

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued wages$35,910
Payroll liabilities$2,466
Credit cards payable$1,760
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The Board reviews the Form 990 prior to submission to the Internal Revenue Service.

Form 990, Part VI, Section B, Line 12C

Any conflicts are discussed and disclosed at Board meetings held every other month.

Form 990, Part VI, Section B, Line 15A

The Organization's goal is to conduct a market survey of salaries of comparable positions with similar organizations every three years.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Montana Freshwater Partners Inc
EIN
45-2804436
Phone
4062987642
Address
PO Box 338, Livingston, MT 59047

Signing Officer

Name
Marcus Pearson
Title
Chair
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marcus Pearson
Formed
2011
Legal Domicile
Mt
Voting Board Members
5
Independent Board Members
4
Employees
8
Volunteers
165

Preparer

Firm
Rosie Barndt CPA Pc
Address
3382 MONIDA STREET, BOZEMAN, MT 59718
Preparer
Rosie Barndt CPA PC
Phone
4062090411
Raw XML AppendixShowing 400 of 515 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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