2022-05-16T16:26:28-05:00 2021-06-30 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2020-07-01 237097680 CALIFORNIA TROUT INC CALI 4153928887 360 PINE STREET 4TH FLOOR SAN FRANCISCO CA 94104 ALAN J ROESBERRY CHIEF ADMINISTRATIVE OFFICER 4153928887 2022-05-16 1 ALAN ROESBERRY 999009999 MATTHEW PETROSKI P00853132 9257902600 2022-05-16 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z CURTIS KNIGHT 360 PINE STREET 4TH FLOOR SAN FRANCISCO CA 94104 17367435 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. 18 18 35 30 0 0 9151605 16983761 56657 40210 7644 5542 22211 56474 9238117 17085987 0 0 0 0 2883612 3099296 0 0 729795 5520686 10326882 8404298 13426178 833819 3659809 4942888 11384181 1759316 4540800 3183572 6843381 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 4614151 30210 SHASTA -KLAMATH REGIONAL PROGRAM GOAL: PROTECT AND RESTORE 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. BATTLE CREEK BARRIER REMOVAL PROJECT - FISH PASSAGE HAS BEEN RESTORED TO MORE THAN 8 MILES OF HIGH-QUALITY SPRING-FED HABITAT IN BATTLE CREEK. THIS PROJECT DIRECTLY BENEFITS ONE OF THE WORLD'S MOST ENDANGERED RUNS OF ANADROMOUS SALMONWINTER-RUN CHINOOK SALMON. THIS RUN IS FOUND ONLY IN CALIFORNIA AND HAS A LIFE HISTORY STRATEGY AND GENETIC SIGNATURE THAT IS FOUND NOWHERE ELSE ON THE PLANET.OUR FIVE KEY INITIATIVES ACT ON THE THREATS IDENTIFIED IN THE SOS II REPORT TO CREATE STATEWIDE IMPACT AND CROSS REGIONAL EFFICIENCIES. OUR WORKING MODEL-APPLYING A SCIENCE-BASED, REGIONAL APPROACH TO FINDING PRAGMATIC SOLUTIONS THAT WORK FOR DIVERSE INTERESTSCONTINUES TO DIFFERENTIATE US FROM OTHER CONSERVATION GROUPS AND MAKE US A TRUSTED, RELIED-UPON SOURCE THAT CAN GETS THE JOB DONE.1. PROTECT THE BEST - KEEP SALMON AND STEELHEAD STRONGHOLDS AND WILD TROUT WATERS INTACT AND PROTECTED.2. RECONNECT HABITAT - GIVE WILD FISH ACCESS TO DIVERSE HABITATS BY REMOVING BARRIERS AND GETTING OBSOLETE DAMS OUT.3. INTEGRATE WILD FISH AND WORKING LANDSCAPES - BALANCE THE NEEDS OF FISH AND PEOPLE BY REESTABLISHING RESILIENT WILD FISH POPULATIONS AND NATURAL PROCESSES WITHIN MANAGED LANDSCAPES.4. STEWARD SOURCE WATER AREAS - ENSURE WATER SECURITY FOR FISH AND PEOPLE BY PROTECTING AND RESTORING OUR VITAL SOURCE WATER AREAS ESPECIALLY MOUNTAIN 5. RESTORE ESTUARIES - NURTURE AND RESTORE THE VITAL LAND-SEA INTERFACE. 2725449 NORTH COAST REGIONAL PROGRAM GOAL: 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 BY ESTABLISHING 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. BUILD DEIJ INTO OUR PARTNERSHIPS, PROJECT DEVELOPMENT, AND INTERNAL PRACTICES FOR HIRING AND RETENTION, AND CONTINUE TO EMPHASIZE PARTNERSHIPS WITH TRIBAL AND OTHER MARGINALIZED OR MINORITY SERVING PROGRAMS. THE ECOLOGICAL RESTORATION OF COCHRAN CREEK PROJECT ALLOWS FISH PASSAGE AND HELP SUSTAIN POPULATIONS OF COHO, STEELHEAD, AND COASTAL CUTTHROAT TROUT, WHILE ENHANCING AND EXPANDING PRODUCTIVE TIDAL, BRACKISH, FRESHWATER, AND RIPARIAN HABITATS. THE PROJECT'S REVEGETATION COMPONENT INCLUDES OVER 45,000 WETLANDS PLANT "PLUGS AND MANY HUNDREDS OF REDWOOD, SITKA SPRUCE, AND ALDER TREES. 1900637 SOUTH COAST REGIONAL PROGRAM GOAL: CALTROUT AS A LEADER ON FISH AND WATER ISSUES ON A LANDSCAPE SCALE; PROMOTE RECOVERY OF ENDANGERED SOUTHERN CALIFORNIA STEELHEAD THROUGH SCIENCE-BASED PROJECTS THAT INCREASE ACCESS TO PRIME HABITAT BY REMOVING MIGRATION BARRIERS, IMPROVE TROUT HABITAT, AND PRESERVE NATIVE RAINBOW TROUT POPULATIONS; INCREASE AWARENESS OF STATE WATER ISSUES TO SO CAL LEGISLATORS AND ESTABLISH LEGAL PRECEDENT ON IMPORTANT STATEWIDE FISH AND WATER ISSUES. RINDGE DAM PROJECT IN 2020, CALIFORNIA STATE PARKS AND PARTNERS COMPLETED A FEASIBILITY STUDY THAT RESULTED IN A SCIENCE-BASED PLAN BUILT UPON STAKEHOLDER INPUT. IN 2021, THE 2021-2022 CALIFORNIA STATE BUDGET ALLOCATED $12.5 MILLION FOR CALIFORNIA STATE PARKS TO ADVANCE PLANNING, DESIGN, AND TECHNICAL STUDIES OVER THE NEXT THREE YEARS THAT WILL LEAD TO THE REMOVAL OF RINDGE DAM AND UPSTREAM BARRIERS. 2525188 87301 OTHER PROGRAMS INCLUDE: CENTRAL VALLEY REGION, SIERRA HEADWATERS REGION, BAY AREA REGION, APPLIED CONSERVATION RESEARCH, EDUCATION AND OUTREACH 2525188 87301 11765425 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 17 0 1 35 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 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 360 PINE STREET 4TH FLOOR SAN FRANCISCO CA 94104 CURTIS KNIGHT EXECUTIVE DIRECTOR 40.00 X 183049 0 26479 ALAN J ROESBERRY CHIEF ADMINISTRATIVE OFFIE 40.00 X 140951 0 16566 JACOB KATZ SENIOR SCIENTIST 40.00 X 113981 0 21803 TRACEY DIAZ DEVELOPMENT AND COMM. 40.00 X 127397 0 5870 GABRIELLA ROFF INST GIVING DIRECTOR 40.00 X 111015 0 16233 PAUL VAIS BOARD CHAIR 3.00 0.20 X X 0 0 0 ROBERT PAYNE SECRETARY 1.50 0.20 X X 0 0 0 KELLY BARLOW TREASURER 3.00 0.20 X X 0 0 0 GEORGE CHOE BOARD MEMBER 1.50 0.20 X 0 0 0 CHARLES FARMAN BOARD MEMBER 1.50 0.20 X 0 0 0 DICK GALLAND BOARD MEMBER (LEFT 6/2021) 1.50 0.20 X 0 0 0 DIANA JACOBS BOARD MEMBER 1.50 0.20 X 0 0 0 AMELIE KAPPES BOARD MEMBER 1.50 0.20 X 0 0 0 RICK KAUFMAN BOARD MEMBER 1.50 0.20 X 0 0 0 LORETTA KELLER BOARD MEMBER 1.50 0.20 X 0 0 0 LAURESTON MCLELLAN BOARD MEMBER 1.50 0.20 X 0 0 0 RICHARD MOORE BOARD MEMBER 1.50 0.20 X 0 0 0 TAYLOR MOORE BOARD MEMBER 1.50 0.20 X 0 0 0 JEFF MOUNT PHD BOARD MEMBER 1.50 0.20 X 0 0 0 CAITLIN O'CONNOR BOARD MEMBER 1.50 0.20 X 0 0 0 GEORGE REVEL BOARD MEMBER 1.50 0.20 X 0 0 0 BOB ROSENBERG BOARD MEMBER 1.50 0.20 X 0 0 0 TODD RULON-MILLER BOARD MEMBER 1.50 0.20 X 0 0 0 SCOTT TUCKER BOARD MEMBER (LEFT 6/2021) 1.50 0.20 X 0 0 0 MITCH ZUKLIE BOARD MEMBER (START 1/2021) 1.50 0.20 X 0 0 0 676393 0 86951 5 0 1 0 NORTHWEST HYDRAULIC CONSULTANTS 12787 GATEWAY DRIVE TUKWILA WA 98168 HYDROLOGY 743439 UNIVERSITY OF CA DAVIS ONE SHIELDS AVE DAVIS CA 95616 SCIENTIFIC RESEARCH 553734 GS BLACK 5916 EASTSIDE RD ETNA CA 96027 PROJEDT MANAGEMENT 548554 SYBLON REID 1130 SIBLEY STREET FOLSOM CA 95630 ENGINEERING 476082 NORTHERN HYDROLOGY & ENGINEERING 3101 CONCORDE DRIVE SUITE B MCKINLEYVILLE CA 95519 ENGINEERING 418764 9 748705 10461055 5774001 1105263 16983761 GOV. & OTHER CONTRACTS 110000 40210 40210 40210 5542 5542 239666 748705 260493 -20827 -20827 23256 20955 2301 2301 MISCELLANEOUS INCOME 900099 75000 75000 75000 17085987 117511 0 -15285 X 366900 124636 221491 20773 2126088 1461358 211844 452886 69849 54814 3261 11774 343469 251809 38049 53611 192990 135404 29076 28510 58289 58289 80247 80247 20813 20813 8236737 8008568 180325 47844 17981 8161 4733 5087 290924 226097 25493 39334 1104374 1060606 32616 11152 355270 296106 20523 38641 45992 42457 1134 2401 20680 17009 3671 18201 18201 26290 18449 3064 4777 PRINTING & PUBLICATIONS 30589 22237 8352 ENTERTAINMENT & HOSPITA 20495 19513 982 13426178 11765425 930958 729795 443561 1441093 1717090 4607617 1976341 3717168 48199 28807 931695 70684 29212 861011 728485 728485 4942888 11384181 1364049 3290800 1250000 395267 0 1759316 4540800 X 2197875 4257527 985697 2585854 3183572 6843381 4942888 11384181 3659809 0 X X 0 1 X 1 1 1 X 4973719 6939298 9465020 9151605 16974836 47504478 4073 10061 365106 65273 72391 516904 4977792 6949359 9830126 9216878 17047227 48021382 1013802 141119 340223 928104 1834151 4257399 0 1013802 141119 340223 928104 1834151 4257399 43763983 1017 1053 9154 7644 5542 24410 1017 1053 9154 7644 5542 24410 1000 234290 183640 138621 314666 872217 4979809 7184702 10022920 9363143 17367435 48918009 0.89460 0.89400 0.00050 0.00050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 20813 20813 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. 200000 200000 650000 11820 638180 81695 58864 22831 861011 DEPOSIT 16935 DUE FROM CALIFORNIA TROUT FOUNDATION 711550 728485 X 17367435 20955 20955 17346480 -260493 -260493 17085987 13707626 20955 20955 13686671 -260493 -260493 13426178 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, 2021, 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: COGS 20,955. PART XI, LINE 4B - OTHER ADJUSTMENTS: GALA EXPENSES -260,493. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS 20,955. PART XII, LINE 4B - OTHER ADJUSTMENTS: GALA EXPENSES -260,493. SF ANNUAL GALA 988371 748705 239666 16985 191176 52332 988371 748705 239666 16985 191176 52332 260493 -20827 X X X 0 0 0 0 0 0 0 1 0 CURTIS KNIGHT EXECUTIVE DIRECTOR 159049 0 24000 0 0 0 7952 0 18527 0 209528 0 0 0 ALAN J ROESBERRY CHIEF ADMINISTRATIVE OFFIE 130951 0 10000 0 0 0 6548 0 10018 0 157517 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 AND ALAN ROESBERRY, CHIEF ADMINISTRATIVE OFFICER RECEIVED NON-FIXED BONUSES IN 2020 CALENDAR YEAR IN THE AMOUNTS OF $24,000 AND $10,000. THE AMOUNTS WERE INCLUDED ON THE 2020 FORM W-2 AND REPORTED ON SCH J, PART II, COLUMN B(II). X 18 255263 FMV X 1 850000 FMV 1 0 0 0 PART I, COLUMN (B): THIS NUMBER REPRESENTS THE NUMBER OF CONTRIBUTORS NOT THE NUMBER OS CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 1 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 7,511,043. MANAGEMENT AND GENERAL EXPENSES 180,325. FUNDRAISING EXPENSES 28,012. TOTAL EXPENSES 7,719,380. DESIGN CONSULTING: PROGRAM SERVICE EXPENSES 56,593. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 19,832. TOTAL EXPENSES 76,425. CONSTRUCTION: PROGRAM SERVICE EXPENSES 440,932. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 440,932. FORM 990, PART X11, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. 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 1 0 0 0 0