2023-05-15T21:27:58-05:00 2022-06-30 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2021-07-01 237097680 CALIFORNIA TROUT INC CALI 4153928887 435 PACIFIC AVE 200 SAN FRANCISCO CA 94133 ALAN J ROESBERRY CHIEF ADMINISTRATIVE OFFICER 4153928887 2023-05-15 1 ALAN ROESBERRY 999009999 MATTHEW PETROSKI P00853132 9257902600 2023-05-15 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z X CURTIS KNIGHT 435 PACIFIC AVE 200 SAN FRANCISCO CA 94133 21199039 0 X CALTROUT.ORG X 1971 CA CALTROUT'S MISSION IS ENSURING HEALTHY WATER AND RESILIENT WILD FISH FOR A BETTER CALIFORNIA. WE SHARE A COMMON VISION OF A CALIFORNIA WHERE HEALTHY WATERS FLOW FROM HEADWATERS TO SEA. WHERE THE DIVERSITY AND RESILIENCE OF OUR WATERS AND FISH MATCH THAT OF THE PEOPLE THROUGHOUT OUR STATE. 23 23 40 75 0 0 16983761 20891241 40210 0 5542 10492 56474 19527 17085987 20921260 0 0 0 0 3099296 3928444 0 0 1219681 10326882 14766854 13426178 18695298 3659809 2225962 11384181 13152840 4540800 3967716 6843381 9185124 X CALTROUT'S MISSION IS ENSURING HEALTHY WATER AND RESILIENT WILD FISH FOR A BETTER CALIFORNIA. WE SHARE A COMMON VISION OF A CALIFORNIA WHERE HEALTHY WATERS FLOW FROM HEADWATERS TO SEA. WHERE THE DIVERSITY AND RESILIENCE OF OUR WATERS AND FISH MATCH THAT OF THE PEOPLE THROUGHOUT OUR STATE. 0 0 6101120 IN SHASTA-KLAMATH REGION, CALTROUT WORKED TOWARDS PROTECTING AND RESTORING THE SPRING-FED COLD-WATER RIVER SYSTEMS OF THE SHASTA-KLAMATH REGION THAT, IN THE FACE OF DROUGHT AND CLIMATE CHANGE, SUSTAIN NATIVE SALMONIDS, SUPPORT THE LOCAL ECONOMY, SUPPLY WATER TO CENTRAL AND SOUTHERN CALIFORNIA, AND PROVIDE CRITICAL HABITAT FOR ENDANGERED SPECIES. THIS WORK INCLUDED PROTECTION OF LEGACY WATERS SUCH AS THE HAT CREEK/FALL RIVER, MCCLOUD, PIT RIVERS, THE BATTLE CREEK SALMON AND STEELHEAD RESTORATION PROJECT (BCSSRP) WHICH AIMS TO REMOVE FIVE DAMS, INSTALL FISH SCREENS AND LADDERS ON THREE DAMS, AND END THE DIVERSION OF WATER FROM THE NORTH FORK TO THE SOUTH FORK. CALTROUT WORKED ON RESTORING THE HABITAT CONDITIONS IN KEY KLAMATH TRIBUTARIES INCLUDING THE SHASTA-SCOTT WATERSHEDS BY IMPROVING WATER MANAGEMENT ON AGRICULTURAL LANDS, REMOVING FISH BARRIERS AND SMALL DAMS, AND RESTORING INSTREAM FLOWS, ADVANCING THE KLAMATH DAM REMOVAL, AND ASSESSING SOURCE WATER RECHARGE AREA, VOLCANIC SPRINGS AND BASELINE CONDITIONS FOR WATER SECURITY. 4046045 IN THE NORTH COAST REGION, CALTROUT STRIVED TO PROTECT THE ECOLOGICAL HEALTH OF THE NORTH COAST'S RIVERS, AND THE SALMON AND STEELHEAD STRONGHOLD POPULATIONS THEY SUSTAIN. IN THE SMITH, KLAMATH, TRINITY, REDWOOD, MAD, AND THE EEL RIVERS, CALTROUT ESTABLISHED SOUND POLICIES AND SCIENCE-BASED RECOVERY AND MONITORING PROGRAMS, TO RESTORE PRODUCTIVE AND VIBRANT COMMERCIAL AND RECREATIONAL FISHERIES, GOOD WATER QUALITY, AND SUSTAINABLE WORKING LANDSCAPES. CALTROUT BUILT DEIJ INTO OUR PARTNERSHIPS, PROJECT DEVELOPMENT, AND INTERNAL PRACTICES FOR HIRING AND RETENTION, AND EMPHASIZED PARTNERSHIPS WITH TRIBAL AND OTHER MARGINALIZED OR MINORITY SERVING PROGRAMS. THIS REGION'S EFFORTS INCLUDED WORK TO MOVE THE DAMS IN EEL RIVER AND THE CEDAR CREEK HATCHERY, ESTUARY RESTORATION ON THE EEL RIVER, THE MAD RIVER, THE REDWOOD CREEK ESTUARY AND DEVELOPING NEW TOOLS TO GUIDE HABITAT RESTORATION. OTHER EFFORTS INCLUDED WORK ON THE ENDANGERED SPECIES ACT AND THE ELK RIVER RECOVERY AND COMMUNITY STEWARDSHIP PROGRAM (CLEAN WATER ACT), CALTROUT ALSO WORKED ON THE SMITH RIVER, THE REDWOOD AND PRAIRIE CREEK PUBLIC LAND PARTNERSHIPS, AND THE BULL CREEK HUMBOLDT REDWOODS STATE PARK PUBLIC LAND PARTNERSHIPS, AS WELL AS DEVELOPING A SCIENTIFIC FRAMEWORK FOR SPECIES RECOVERY ON THE NORTH COST AND CONTINUED PARTICIPATION IN POLICY DEVELOPMENT LINKING WATER MANAGEMENT TO SPECIES PROTECTION FOR ROBUST PROTECTION OF SALMON AND STEELHEAD. 2277978 IN SOUTHERN CALIFORNIA, CALTROUT PROMOTED RECOVERY OF ENDANGERED SOUTHERN CALIFORNIA STEELHEAD THROUGH SCIENCE-BASED PROJECTS THAT INCREASED ACCESS TO PRIME HABITAT BY REMOVING MIGRATION BARRIERS, IMPROVING TROUT HABITAT, AND PRESERVING NATIVE RAINBOW TROUT POPULATIONS; AND INCREASING AWARENESS OF STATE WATER ISSUES TO SO CAL LEGISLATORS TO ESTABLISH LEGAL PRECEDENT ON IMPORTANT STATEWIDE FISH AND WATER ISSUES. THIS ENTAILED WORKING TO REMOVE THE MATILIJA DAM AND RINDGE DAM, PROVIDING CRITICAL FISH PASSAGE IN SOUTHERN CALIFORNIA RIVERS, AND ENSURING AGENCIES ENFORCE LAWS ON ASSOCIATED KEY ISSUES. WORK ON ESTUARIES INCLUDED ANALYZING SO CAL ESTUARIES. CALTROUT ALSO LED TWO STEELHEAD COALITIONS - THE SOUTH COAST STEELHEAD COALITION AND THE SANTA CLARA RIVER STEELHEAD COALITION AND BUILT PARTNERSHIPS IN WATERSHED RESTORATION AND FISH PASSAGE. 3667113 8932 ALL OTHER PROGRAMS: SIERRA, BAY AREA, CENTRAL VALLEY, SACRAMENTO, MT. LASSEN 3667113 8932 16092256 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 39 0 1 40 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 CA X X ALAN ROESBERRY 4153928887 435 PACIFIC AVE 200 SAN FRANCISCO CA 94133 KELLY BARLOW BOARD CHAIR 5.00 0.20 X X 0 0 0 STEVE BALOFF TREASURER 5.00 0.20 X X 0 0 0 ROBERT PAYNE SECRETARY 5.00 0.20 X X 0 0 0 PAUL VAIS BOARD MEMBER 2.00 0.20 X 0 0 0 CHARLES FARMAN BOARD MEMBER 2.00 0.20 X 0 0 0 DIANA JACOBS BOARD MEMBER 2.00 0.20 X 0 0 0 AMELIE KAPPES BOARD MEMBER 2.00 0.20 X 0 0 0 RICK KAUFMAN BOARD MEMBER (LEFT 06/22) 2.00 0.20 X 0 0 0 LORETTA KELLER BOARD MEMBER 2.00 0.20 X 0 0 0 LAURESTON MCLELLAN BOARD MEMBER (LEFT 06/22) 2.00 0.20 X 0 0 0 RICHARD MOORE BOARD MEMBER 2.00 0.20 X 0 0 0 TAYLOR MOORE BOARD MEMBER (LEFT 10/21) 2.00 0.20 X 0 0 0 JEFF MOUNT PHD BOARD MEMBER 2.00 0.20 X 0 0 0 GEORGE REVEL BOARD MEMBER 2.00 0.20 X 0 0 0 BOB ROSENBERG BOARD MEMBER 2.00 0.20 X 0 0 0 TODD RULON-MILLER BOARD MEMBER 2.00 0.20 X 0 0 0 ANDREW DREW BASSAK BOARD MEMBER 2.00 0.20 X 0 0 0 STEPHANIE CARLSON BOARD MEMBER 2.00 0.20 X 0 0 0 KESLEY GALLAGHER BOARD MEMBER 2.00 0.20 X 0 0 0 MILTON REYNOLDS BOARD MEMBER 2.00 0.20 X 0 0 0 GREG RUPPERT BOARD MEMBER 2.00 0.20 X 0 0 0 SCOTT TUCKER BOARD MEMBER 2.00 0.20 X 0 0 0 KAT WILLITS BOARD MEMBER 2.00 0.20 X 0 0 0 MITCH ZUKLIE BOARD MEMBER 2.00 0.20 X 0 0 0 CURTIS KNIGHT EXECUTIVE DIRECTOR 40.00 X 192960 0 31476 ALAN J ROESBERRY CHIEF ADMIN OFFICER 40.00 X 168295 0 19844 JACOB KATZ SENIOR SCIENTIST 40.00 X 122838 0 22926 TRACEY DIAZ DEVELOPMENT AND COMM. 40.00 X 156106 0 8580 GABRIELLA ROFF INST GIVING DIRECTOR 40.00 X 126333 0 21258 SANDRA JACOBSON PROGRAM DIRECTOR 40.00 X 116748 0 24704 DARREN MIERAU PROGRAM DIRECTOR 40.00 X 107870 0 25655 991150 0 154443 7 0 1 0 SYBLON REID 1130 SIBLEY STREET FOLSOM CA 95630 ENGINEERING 3361127 PACIFIC EARTHSCAPE 1225 CENTRAL AVENUE MCKINLEYVILLE CA 95519 CONSTRUCTION 1043066 AWM CONSTRUCTION INC 20530 BIG SPRINGS ROAD WEED CA 96094 CONSTRUCTION 865618 NORTHWEST HYDRAULIC CONSULTANTS 12787 GATEWAY DRIVE TUKWILA WA 98168 SCIENCE 697222 NORTH RIVERS CONSTRUCTION 424 NAOMI DRIVE ETNA CA 96027 CONSTRUCTION 658502 17 611554 13610829 6668858 268192 20891241 10492 10492 261915 611554 251320 10595 10595 35391 26459 8932 8932 20921260 8932 0 21087 X 518680 153904 339125 25651 2760919 1702668 451408 606843 57298 43305 13993 359254 248685 33091 77478 232293 133691 57948 40654 92209 92209 158965 158965 6377 6377 7573056 7528640 775 43641 24763 24110 653 250751 175886 21553 53312 5726583 5479613 78602 168368 271467 228903 42564 152230 86400 54591 11239 51831 19105 28469 4257 6285 6285 30021 6381 23640 33971 26222 2848 4901 EQUIPMENT AND SOFTWARE 173735 169136 3028 1571 ENTERTAINMENT AND HOSPI 127584 19157 3316 105111 PUBLICATIONS-SUBSCRIPTI 75296 39771 19887 15638 MISCELLANEOUS FEES & TA 11730 6679 1244 3807 18695298 16092256 1383361 1219681 1441093 666701 4607617 4896752 3717168 5857321 28807 71574 985860 100705 861011 885155 728485 775337 11384181 13152840 3290800 3217716 1250000 750000 4540800 3967716 X 4257527 6477844 2585854 2707280 6843381 9185124 11384181 13152840 X 2225962 510229 -394448 X 0 1 X 1 1 1 X 6939298 9465020 9151605 16983761 20891241 63430925 10061 365106 65273 63466 35391 539297 6949359 9830126 9216878 17047227 20926632 63970222 76119 340223 418103 984936 934524 2753905 0 76119 340223 418103 984936 934524 2753905 61216317 1053 9154 7644 5542 10492 33885 1053 9154 7644 5542 10492 33885 234290 183640 138621 314666 261915 1133132 7184702 10022920 9363143 17367435 21199039 65137239 0.93980 0.89460 0.00050 0.00050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 6377 6377 0 PART II-B, LINE 1: CALTROUT ENGAGES WITH CALIFORNIA STATE LOBBYISTS,INNOVATIVE POLICY SOLUTIONS LLC, AND PRIORITY STRATEGIES, WHO FILE UNDER THE FPPC. THE FILINGS UNDER CALIFORNIA TROUT WILL ACCOUNT FOR ALL LOBBYING ACTIVITIES EMPLOYED BY THE ORGANIZATION. 878165 35460 842705 107695 65245 42450 885155 DEPOSIT 79026 DUE FROM CALIFORNIA TROUT FOUNDATION 696311 775337 X PART X, LINE 2: CALIFORNIA TROUT IS REQUIRED TO REPORT INFORMATION REGARDING ITS EXPOSURE TO VARIOUS TAX POSITIONS TAKEN BY THE ORGANIZATION AND REQUIRES A TWO-STEP PROCESS THAT SEPARATES RECOGNITION FROM MEASUREMENT. THE FIRST STEP IS DETERMINING WHETHER A TAX POSITION HAS MET THE RECOGNITION THRESHOLD; THE SECOND STEP IS MEASURING A TAX POSITION THAT MEETS THE RECOGNITION THRESHOLD. MANAGEMENT BELIEVES THAT CALIFORNIA TROUT HAS ADEQUATELY EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2022, CALIFORNIA TROUT DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE OR AN ACCRUAL FOR A TAX LIABILITY WOULD BE NECESSARY. CALIFORNIA TROUT HAS RECEIVED NOTIFICATION FROM THE INTERNAL REVENUE SERVICE AND THE STATE OF CALIFORNIA THAT IT QUALIFIES FOR TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE. THE EXEMPTIONS ARE SUBJECT TO PERIODIC REVIEW BY THE FEDERAL AND STATE TAXING AUTHORITIES AND MANAGEMENT IS CONFIDENT THAT CALIFORNIA TROUT CONTINUES TO SATISFY ALL FEDERAL AND STATE STATUTES IN ORDER TO QUALIFY FOR CONTINUED TAX EXEMPTION STATUS. CALIFORNIA TROUT MAY PERIODICALLY RECEIVE UNRELATED BUSINESS INCOME REQUIRING CALIFORNIA TROUT TO FILE SEPARATE TAX RETURNS UNDER FEDERAL AND STATE STATUTES. UNDER SUCH CONDITIONS, CALIFORNIA TROUT CALCULATES AND ACCRUES THE APPLICABLE TAXES. SF ANNUAL GALA 873469 611554 261915 3675 5377 242268 873469 611554 261915 3675 5377 242268 251320 10595 X X X X 0 0 0 0 0 0 0 1 0 CURTIS KNIGHT EXECUTIVE DIRECTOR 168960 0 24000 0 0 0 8448 0 23028 0 224436 0 0 0 ALAN J ROESBERRY CHIEF ADMIN OFFICER 158295 0 10000 0 0 0 7915 0 11929 0 188139 0 0 0 TRACEY DIAZ DEVELOPMENT AND COMM. 146106 0 10000 0 0 0 7305 0 1275 0 164686 0 0 0 PART I, LINE 3 MEMBERS OF THE BOARD OF DIRECTORS REVIEW THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL PERIODICALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES. PART I, LINE 7 CURTIS KNIGHT, EXECUTIVE DIRECTOR, ALAN ROESBERRY, CHIEF ADMINISTRATIVE OFFICER, AND TRACEY DIAZ, DEVELOPMENT AND COMMUNICATIONS, RECEIVED NON-FIXED BONUSES IN 2021 CALENDAR YEAR IN THE AMOUNTS OF $24,000, $10,000, AND $10,000. THE AMOUNTS WERE INCLUDED ON THE 2021 FORM W-2 AND REPORTED ON SCH J, PART II, COLUMN B(II). X 14 268192 FMV 0 0 1 0 PART I, COLUMN (B): THIS NUMBER REPRESENTS THE NUMBER OF CONTRIBUTORS NOT THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 1A IN ACCORDANCE WITH COMMON PRACTICE IN THE NONPROFIT COMMUNITY, THE BOARD DELEGATES CERTAIN MATTERS TO THE EXECUTIVE COMMITTEE, WHICH IS EMPOWERED TO ACT BETWEEN BOARD MEETINGS IF NECESSARY, AND SOMETIMES WITH SPECIFICALLY DELEGATED AUTHORITY TO ACT IN PARTICULAR AREAS ON BEHALF OF THE FULL BOARD. THE COMPOSITION OF EXECUTIVE COMMITTEE INCLUDES CERTAIN MEMBERS OF THE ORGANIZATION'S BOARD OF GOVERNORS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BY THE ORGANIZATION'S MANAGEMENT, A MEMBER OF THE BOARD OF DIRECTORS, AND THE EXECUTIVE DIRECTOR. THIS GROUP OF INDIVIDUALS THEN DISCUSSES THE CONTENTS OF THE RETURN WITH THE OUTSIDE TAX PROFESSIONAL. AFTER A FULL REVIEW, THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. A REPRESENTATIVE OF MANAGEMENT AUTHORIZES THE FINAL FORM 990 WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C MEMBERS OF THE BOARD OF DIRECTORS REVIEW ALL POTENTIAL CONFLICTS OF INTEREST AT LEAST ANNUALLY. ALL PERSONNEL AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE (IN WRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THE ORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THE ORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES. FORM 990, PART VI, SECTION B, LINE 15A MEMBERS OF THE BOARD OF DIRECTORS REVIEW THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL PERIODICALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES. COMPENSATION OF OTHER HIGH-LEVEL PERSONNEL AND KEY EMPLOYEES IS REVIEWED PERIODICALLY BY MEMBERS OF MANAGEMENT. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES AND ALL RELATED BENEFITS. ALL DECISIONS ARE THEN DOCUMENTED IN PERSONNEL FILES. FORM 990, PART VI, SECTION C, LINE 19 ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGAL FILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BY TAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TO WWW.GUIDESTAR.ORG (WHERE THEY ARE AVAILABLE FOR VIEWING AS ELECTRONIC COPIES) AND ARE ALSO AVAILABLE FOR A PHYSICAL INSPECTION AT THE ORGANIZATION'S OFFICE IN SAN FRANCISCO, CALIFORNIA. FORM 990, PART IX, LINE 11G CONSULTING & OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 826,762. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 826,762. DESIGN CONSULTING: PROGRAM SERVICE EXPENSES 254,567. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 41,974. TOTAL EXPENSES 296,541. TECHNICAL SERVICES: PROGRAM SERVICE EXPENSES 57,874. MANAGEMENT AND GENERAL EXPENSES 775. FUNDRAISING EXPENSES 1,667. TOTAL EXPENSES 60,316. CONSTRUCTION: PROGRAM SERVICE EXPENSES 6,389,437. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,389,437. FORM 990, PART XI, LINE 9: ADJUST FY23 REVENUE BOOKED IN FY22 -394,448. CALIFORNIA TROUT FOUNDATION 360 PINE STREET 4TH FL SAN FRANCISCO CA 94104 237135962 SUPPORTING ORGANIZATION CA 501(C)(3) LINE 12C, III-FI CALIFORNIA TROUT INC 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0