2023-11-15T18:42:42-08:00 2022-12-31 472098806 Christina L Cavanaugh CPA PO Box 739 Lotus CA 95651 990 2022-01-01 942400210 Friends of the River Foundation FRIE 9164423155 3336 Bradshaw Road Suite 335 Sacramento CA 95827 John Yost Treasurer 2023-11-15 true John Yost 999009999 true Christina L Cavanaugh CPA P01500833 5306269720 X 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z John Yost 3336 Bradshaw Road Suite 335 Sacramento CA 95827 609158 false X www.friendsoftheriver.org X 1976 CA Friends of the River protects and restores California Rivers by influencing public policy and inspiring citizen action. 12 12 7 40 0 486570 408542 4738 525 13010 2701 197390 504318 609158 0 0 398808 277831 0 80342 166324 131627 565132 409458 -60814 199700 795274 946154 254152 223549 541122 722605 Friends of the River protects and restores California Rivers by influencing public policy and inspiring citizen action. false false 274237 525 Friends of the River's (FOR) program work seeks to protect and restore California rivers through hydropower reform, restoring flows, advocating for sustainable water storage, flood management, legal protection, and public engagement. In 2022, the organizational program work focused on the following areas: PROTECTING RIVERS FROM COSTLY AND ENVIRONMENTALLY DESTRUCTIVE DAMS, RESERVOIRS AND DIVERSIONS. Friends of the River continued to lead a coalition of conservation organization response to proposed surface water reservoir projects. A critical part of that work includes managing the Storage Response Group (SRG), which is a multi-stakeholder coalition that works on reservoir projects. Some of the notable projects include the proposed Sites Reservoir, Del Puerto Canyon Dam, and the Shasta Dam Raise. Friends of the River organized allied organizations, engaged in constructive commenting and feedback to the accountable regulatory agencies, and generated earned media to educate the public. FOR also responded to the Draft Environmental Impact Report for the proposed Delta Tunnel, which would enable more water exports from the crashing Delta ecosystem. PROMOTING HYDROPOWER POLICY, SYSTEM, AND OPERATIONAL REFORM. Dams with hydropower operations can have a tremendous negative environmental impact on rivers. These hydropower operations are relicensed once a generation, every 30 to 50 years. Friends of the River worked on a number of relevant hydropower and pumped hydropower project relicensing proceedings, legislative and legal issues to protect, enhance, and restore California's rivers, watersheds, and communities affected by hydropower operations. Much of the work was dedicated to the tracking and contributing to the response to the intensifying Clean Water Act Section 401 waiver issue throughout California, including continuing litigation challenging the Federal Energy Regulatory Commission's waiver of Section 401 on hydropower projects in the Yuba and Merced River watersheds. Friends of the River also provided leadership on priority projects such as Oroville dam operations and flood safety. PROMOTING SUSTAINABLE WATER SOLUTIONS FOR CLIMATE CHANGE. Healthy rivers are critical for climate resilience. Climate change is bringing increased drought and flood to California. Healthy rivers, with nature-based multi-benefit flood plains can provide benefits for both drought and flood, by storing flood waters and recharging groundwater. Natural river flows support the movement of plants and animals up and down the watershed, providing relief from drought, flood, disease, and invasive species, as well as promoting a riparian environment to provide refuge from extreme heat and combat wildfire risk. FOR devotes significant time and effort to policy analysis and engaging in constructive public commenting to restore environmental flows to California Rivers. BUILDING PUBLIC SUPPORT FOR RIVERS. Friends of the River connects people to rivers through our rafting and canoe programs. These programs were drastically reduced due to safety concerns from the COVID-19 pandemic. In 2022, Friends of the River produced robust and interactive communications consisting of emails, social media, and webinars to educate the public on the importance of saving rivers. In late 2022, FOR also began to rebuild its rafting program in anticipation of 2023 activities. 274237 true true false true false false false false false true true false false true true true true false false false false false false false true false false false false false false false false false false true false false true false false false false false false false false true 9 0 true 7 true false false false false true true true true false 0 false false false false false false false X 12 12 false false false false false false false true true false false true true false true true true true true false CA X X Amy Cottrell 9164423155 3336 Bradshaw Road Suite 335 Sacramento CA 95827 X Jann Dorman Chairman 3.00 0.00 X X 0 0 0 Jann Dorman Executive Dir. 40.00 0.00 X 0 0 0 Richard Weis Secretary 2.00 0.00 X X 0 0 0 John Yost Treasurer 2.00 0.00 X X 0 0 0 Scott Armstrong Director 1.00 0.00 X 0 0 0 Shon Bollock Director 1.00 0.00 X 0 0 0 Ashley Overhouse Director 1.00 0.00 X 0 0 0 Ravi Kurani Director 1.00 0.00 X 0 0 0 Garrick Chang Director 1.00 0.00 X 0 0 0 Charlie Center Director 1.00 0.00 X 0 0 0 Mark Dubois Director 1.00 0.00 X 0 0 0 Austin Robbs Director 1.00 0.00 X 0 0 0 Theresa Lorejo-Simsiman Director 1.00 0.00 X 0 0 0 0 false false false 0 408542 34244 408542 Canoe Program 541900 Training Income 611600 525 525 525 2701 2701 0 0 0 0 125328 125328 0 0 PPP Forgiveness Income 72062 72062 72062 609158 72587 2701 0 0 0 0 0 0 239455 177197 31129 31129 0 17747 13133 2307 2307 20629 15756 2106 2767 0 2033 1858 175 732 732 54 54 0 1373 1373 28831 10563 2776 15492 2033 20 2013 0 0 0 28691 21606 3543 3542 0 0 0 5750 5750 0 1917 1419 249 249 9773 8539 202 1032 Postage and Shipping 9441 40 49 9352 Telephone / Internet 8535 6316 1109 1110 Meals & Entertainment 8495 6692 200 1603 Books & Subscriptions 5191 4185 448 558 18778 6913 4050 7815 409458 274237 54879 80342 608244 671273 3146 8640 34922 119473 16000 995 0 0 0 0 17228 11612 76217 40023 6530 36194 0 0 0 8000 109204 89967 795274 946154 5783 2561 248369 220988 254152 223549 X 384148 594318 156974 128287 541122 722605 795274 946154 199700 -18217 X false true X false false X 294235 656518 392924 486571 533869 2364117 4738 525 5263 0 0 0 294235 656518 392924 491309 534394 2369380 24852 45000 39600 32007 34241 175700 0 24852 45000 39600 32007 34241 175700 2193680 1610 2144 7726 13010 2702 27192 0 1610 2144 7726 13010 2702 27192 0 -6084 11044 15946 72062 92968 289761 669706 416596 504319 609158 2489540 0.88120 0.91790 0.01090 0.01090 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 144 3074 3218 406240 409458 81892 20473 false 110443 81892 192335 288503 5176 3218 8394 27611 20473 48084 72126 144 144 104641 100 -15498 1373 87870 95143 2600 8394 1496 104641 83850 4600 7950 1257 95143 65992 5953 13042 1137 83850 false false false 35476 30861 4615 40741 9162 31579 36194 Beneficial Int Placer Comm. Fdtn. 87870 Payroll Advance 900 Rounding 1 Security Deposits 1196 89967 Accrued Vacation Payable 9014 Credit Card Payable 83 EIDL / SBA Loan 148059 Pass Through Funds 29220 ROU - Leasing Liability 34612 220988 X 685165 -18217 113611 95394 589771 19387 19387 609158 503682 113611 113611 390071 19387 19387 409458 Part X : FIN48 Footnote The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires the Friends of the River to report information regarding its exposure to various tax positions taken by the Friends of the River. The Friends of the River has determined whether any tax positions have met the recognition threshold and have measured the exposure to those tax positions. Management believes that the Friends of the River has adequately addressed all relevant tax positions and that there are no unrecorded tax liabilities. Federal and state tax authorities generally have the right to examine the previous three years of tax returns filed. Any interest or penalties assessed to the Friends of the River are recorded in operating expenses. No interest or penalties from Federal or state tax authorities were recorded in the accompanying financial statements. Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Event Expenses deducted from Revenue $18013 Investment Expenses $1374 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Event Expenses Deducted from Revenue $18013 Investment Expenses $1374 false River Awards 88923 88923 Rendezvous by the River 36405 36405 125328 125328 125328 Charlie Center Director 1440 Rental of Storage Shed false X 2 5667 FMV X Various Items 45 28577 FMV false false false Form 990, Part VI, Section B, Line 11b The Form 990 is reviewed by Board of Directors' Finance Committee and Executive Director. The filing is signed by the Board Treasurer. Form 990, Part VI, Section B, Line 12c Prior to approving the transactions, the Board considers and in good faith determines after reasonable investigation under the circumstances that the corporation could not obtain a more advantageous arrangement with reasonable effort under the circumstances, and this corporation enters into the transaction for its own benefit and the transaction is fair and reasonable to the corporation at the time the transactions is entered into. Form 990, Part VI, Section B, Line 15a Compensation is reviewed and approved by the Board of Directors. Form 990, Part VI, Section B, Line 15b Compensation is approved by the Executive Director and confirmed by the Board of Directors. Form 990, Part VI, Section C, Line 19 No other documents available to the public. There are no lobbying expenses for 2018-2020.