2021-05-17T17:03:01-05:00 2020-06-30 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2019-07-01 237097680 CALIFORNIA TROUT INC CALI 4153928887 360 PINE STREET 4TH FLOOR SAN FRANCISCO CA 94104 CURTIS KNIGHT EXECUTIVE DIRECTOR 4153928887 2021-05-17 1 MATTHEW PETROSKI P00853132 9257902600 2021-05-14 2019 2022-09-23 18:48:47Z CURTIS KNIGHT 360 PINE STREET 4TH FLOOR SAN FRANCISCO CA 94104 9363143 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. 21 21 33 35 0 0 3960259 9151605 5668314 56657 9154 7644 -26958 22211 9610769 9238117 0 0 0 0 2544583 2883612 0 0 704033 6311968 5520686 8856551 8404298 754218 833819 3904717 4942888 1554964 1759316 2349753 3183572 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 6992113 59327 FY2020 PROGRAM ACCOMPLISHMENTSCALTROUT ADVANCES OUR MISSION AND VISION THROUGH FIVE KEY INITIATIVES, INFORMED BY OUR 2017 SEMINAL REPORT IN PARTNERSHIP WITH UC DAVIS CENTER FOR WATERSHED SCIENCES ON THE STATUS OF CALIFORNIA'S 32 NATIVE SALMON, STEELHEAD, AND TROUT. THE REPORT, STATE OF THE SALMONIDS II: FISH IN HOT WATER, FOUND THAT 45% OF THESE SPECIES WILL BE EXTINCT IN 50 YEARS IF PRESENT TRENDS CONTINUE. 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.WINTER-RUN CHINOOK - NEW HABITAT ACCESS ON BATTLE CREEKALL PLANNING, PERMITTING AND DESIGN WAS COMPLETED THIS YEAR, AND WE MOVED INTO THE PRE-CONSTRUCTION AND PROJECT LAYOUT PHASE. A CRANE ACCESS ROAD AND PAD WERE BUILT, CANYON WALLS WERE SECURED TO PREVENT ROCKFALL DURING CHANNEL RECONSTRUCTION, AND NEPA MITIGATION REQUIREMENTS WERE COMPLETED. REVITALIZING PESCADERO MARSHIN 2020, CALTROUT AND OUR PARTNERS EXTENDED THE PILOT PROJECT BY PURCHASING HUNDREDS OF ADDITIONAL PIT TAGS AND BOLSTERING THE ANTENNAS ON PESCADERO CREEK. CALTROUT ALSO CONTINUED TO ASSIST CDFW IN ANNUAL MARK-RECAPTURE SURVEYS IN THE PESCADERO LAGOON TO TAG AND RE-COLLECT STEELHEAD AND ASSESS THEIR POPULATION. THIS PILOT PROJECT HAS SHOWN ITSELF TO BE A VALUABLE PROOF OF CONCEPT FOR COST-EFFECTIVE FISH TRACKING AND MONITORING AND IS NOW EXPANDING.SANTA MARGARITA BARRIER REMOVALTHIS PAST YEAR, CALTROUT SECURED FUNDING THROUGH THE CALIFORNIA DEPARTMENT OF FISH AND WILDLIFE TO COMPLETE THE PROJECT DESIGN AND PERMITTING. CONSTRUCTION IS SLATED TO BEGIN IN 2021 MAKING THE SANTA MARGARITA RIVER THE FIRST TO RETURN FULL WATERSHED ACCESS TO SOUTHERN STEELHEAD. CONSTRUCTION IS SLATED TO BEGIN IN 2021 MAKING THE SANTA MARGARITA RIVER THE FIRST TO RETURN FULL WATERSHED ACCESS TO SOUTHERN STEELHEAD. MID-KLAMATH BASININ 2020, THE TEAM SECURED ALL PERMITS AND COMPLETED DESIGNS FOR THE PARKS CREEK PROJECT. WE ALSO BROKE GROUND ON CONSTRUCTION, INCLUDING INSTALLATION OF A NEW PUMP STATION WITH UPGRADED FISH SCREENS. THE PROJECT IS ESSENTIAL FOR RECOVERING SALMON POPULATIONS THROUGHOUT THE MID-KLAMATH BASIN BECAUSE DEGRADED FLOWS, WATER QUALITY, AND HABITAT CONDITIONS CONTINUE TO LIMIT SPAWNING AND REARING IN VITAL COLD-WATER TRIBUTARY STREAMS. THE PROJECT HAS THE TRIPLE BENEFIT OF ENHANCING STREAM FLOWS, INCREASING IRRIGATION EFFICIENCY, AND REMOVING A MAJOR FISH BARRIER. AQUATIC SPECIES ASSESSMENT TOOL (ASAT)THE CONCEPTUAL FRAMEWORK FOR THE TOOL WAS DEVELOPED THIS YEAR AND A TECHNICAL ADVISORY COMMITTEE WAS ASSEMBLED, COMPRISING SCIENTIFIC AND PROGRAMMATIC PROFESSIONALS. END USERS WERE ALSO DETERMINED FOR THE TOOL TO IDENTIFY MULTI-SPECIES ABUNDANCE IN RESPONSE TO SPECIFIC ESTUARY MANAGEMENT ACTIONS. WORKING TOWARD DIVERSITY, EQUITY, INCLUSION, AND JUSTICECALTROUT BEGAN OUR DIVERSITY, EQUITY, INCLUSION, AND JUSTICE (DEIJ) WORK THIS PAST YEAR. WE PROVIDED STAFF TRAINING THROUGH UNCONSCIOUS BIAS WORKSHOPS AND CREATED A DEIJ STEERING COMMITTEE COMPRISED OF OUR INCREASINGLY DIVERSE STAFF FROM EVERY DEPARTMENT AND ORGANIZATIONAL LEVEL, AS WELL AS MEMBERS OF OUR BOARD. THE COMMITTEE HAS HELD VISIONING SESSIONS AND TOPIC-SPECIFIC CONSULTATIONS. TASK FORCES WERE CREATED WITHIN THE COMMITTEE TO ADDRESS DEIJ ISSUES IN OUR COMMUNICATIONS, POLICIES, AND PARTNERSHIPS, WITH SPECIFIC EMPHASIS ON TRIBAL PARTNERS. THE COMMITTEE IS GUIDING THE PLANNING STAGE OF OUR INITIATIVE AND ENSURING TRANSPARENCY AND ACCOUNTABILITY IN THE PROCESS. CALTROUT IS COMMITTED TO WORKING ON ISSUES OF DIVERSITY, EQUITY, INCLUSION, AND JUSTICE AS AN ONGOING PROCESS THAT REQUIRES A CONTINUALLY ADAPTIVE APPROACH.SCOTT DAM - POTTER VALLEY PROJECT THIS PAST YEAR ALSO SAW SIGNIFICANT PROGRESS WITH THE POTTER VALLEY PROJECT AND THE POTENTIAL REMOVAL OF SCOTT DAM. IN APRIL, THE TWO-BASIN PARTNERSHIP COMPRISING CALIFORNIA TROUT, SONOMA WATER, HUMBOLDT COUNTY, MENDOCINO COUNTY INLAND WATER AND POWER, AND ROUND VALLEY INDIAN TRIBES-PROPOSED AN AMBITIOUS PLAN TO ADVANCE RESTORATION OF EEL RIVER FISHERIES WHILE MAINTAINING WATER SECURITY FOR RUSSIAN RIVER BASIN WATER USERS. THE FEASIBILITY STUDY AND PROJECT PLAN WAS FILED WITH FERC AS THE NEXT STEP IN THE EFFORT TOWARD SECURING A NEW LICENSE FOR THE POTTER VALLEY PROJECT, WHICH IS CURRENTLY OWNED BY PG&E. 6992113 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 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 1 0 0 1 18 0 1 33 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 21 21 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 PAUL VAIS BOARD CHAIR 2.00 0.25 X X 0 0 0 ROBERT PAYNE SECRETARY 0.50 0.25 X X 0 0 0 KELLY BARLOW TREASURER 1.50 0.25 X X 0 0 0 ANDREW BASAK BOARD MEMBER (LEFT 6/2020) 1.00 0.25 X 0 0 0 GARY ARABIAN BOARD MEMBER (LEFT 8/2019) 1.00 0.25 X 0 0 0 GEORGE CHOE BOARD MEMBER 1.00 0.25 X 0 0 0 EDWARD DE LA ROSA BOARD MEMBER (LEFT 1/2020) 1.00 0.25 X 0 0 0 BILL EPSTEIN BOARD MEMBER (LEFT 8/2019) 1.00 0.25 X 0 0 0 CHARLES FARMAN BOARD MEMBER 1.00 0.25 X 0 0 0 DICK GALLAND BOARD MEMBER 1.00 0.25 X 0 0 0 DIANA JACOBS BOARD MEMBER 1.00 0.25 X 0 0 0 AMELIE KAPPES BOARD MEMBER 1.00 0.25 X 0 0 0 RICK KAUFMAN BOARD MEMBER 1.00 0.25 X 0 0 0 LORETTA KELLER BOARD MEMBER 1.00 0.25 X 0 0 0 CHARLES LINKER BOARD MEMBER (LEFT 1/2020) 1.00 0.25 X 0 0 0 LAURESTON MCLELLAN BOARD MEMBER 1.00 0.25 X 0 0 0 RICHARD MOORE BOARD MEMBER 1.00 0.25 X 0 0 0 TAYLOR MOORE BOARD MEMBER 1.00 0.25 X 0 0 0 JEFF MOUNT PHD BOARD MEMBER 1.00 0.25 X 0 0 0 CAITLIN O'CONNOR BOARD MEMBER 1.00 0.25 X 0 0 0 GEORGE REVEL BOARD MEMBER 1.00 0.25 X 0 0 0 BOB ROSENBERG BOARD MEMBER 1.00 0.25 X 0 0 0 LINDA ROSENBERG BOARD MEMBER (LEFT 8/2019) 1.00 0.25 X 0 0 0 TODD RULON-MILLER BOARD MEMBER 1.00 0.25 X 0 0 0 SCOTT TUCKER BOARD MEMBER 1.00 0.25 X 0 0 0 RICHARD WEST BOARD MEMBER (LEFT 6/2020) 1.00 0.25 X 0 0 0 CURTIS KNIGHT EXECUTIVE DIRECTOR 40.00 X 168923 0 28851 ALAN J ROESBERRY CHIEF ADMINISTRATIVE OFFIER 40.00 X 135926 0 22212 TRACEY DIAZ DEVELOPMENT AND COMMUNICATIONS DIRECTOR 40.00 X 126955 0 6038 GABRIELLA ROFF INSTITUTIONAL GIVING DIRECTOR 40.00 X 106628 0 17455 JACOB KATZ SENIOR SCIENTIST 40.00 X 103872 0 23760 642304 0 98316 7 0 1 0 GS BLACK 5916 EASTSIDE RD ETNA CA 96207 PROJECT MANAGEMENT 667886 TIMBERWORKS 509 S MT SHASTA BLVD MT SHASTA CA 96067 CONSTRUCTION 651360 MAMMOTH MTN SKI AREA 10001 MINARET RD MAMMOTH LAKES CA 93546 TREE REMOVAL 464590 PACIFIC EARTHSCAPE 1225 CENTRAL AVE - 11 MCKINLEYVILLE CA 95519 CONSTRUCTION 412806 UNIVERSITY OF CA DAVIS 1 SHIELDS AVE DAVIS CA 95616 RESEARCH 399596 9 676468 4608255 3866882 72557 9151605 GOV. & OTHER CONTRACTS 110000 56657 56657 56657 7644 7644 138621 676468 119080 19541 19541 8616 5946 2670 2670 9238117 59327 0 27185 X 378064 198042 158278 21744 1963723 1435100 172410 356213 70796 55649 3990 11157 289520 218221 28711 42588 181509 133778 22413 25318 129506 129506 33536 33536 15375 15375 1557144 1493067 8870 55207 18960 14436 4524 249692 168880 50101 30711 2933089 2819532 36831 76726 325305 269541 21312 34452 161546 129503 20493 11550 40962 23276 3709 13977 2983 2983 22978 16741 2559 3678 PRINTING & PUBLICATIONS 29610 13364 58 16188 8404298 6992113 708152 704033 287189 443561 1078958 1717090 1750542 1976341 54550 48199 81695 52483 22332 29212 711146 728485 3904717 4942888 1426891 1364049 13796 0 114277 395267 1554964 1759316 X 1911177 2197875 438576 985697 2349753 3183572 3904717 4942888 833819 0 X X 0 1 X 1 1 1 X 7075100 4973719 6939298 9465020 9151605 37604742 3382 4073 10061 365106 65273 447895 7078482 4977792 6949359 9830126 9216878 38052637 906579 1013802 141119 340223 928104 3329827 0 906579 1013802 141119 340223 928104 3329827 34722810 43 1017 1053 9154 7644 18911 43 1017 1053 9154 7644 18911 211110 1000 234290 183640 138621 768661 7289635 4979809 7184702 10022920 9363143 38840209 0.89400 0.86900 0.00050 0.00030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 0 0 1 15375 15375 0 PART II-B, LINE 1: CALTROUT ENGAGES WITH CALIFORNIA STATE LOBBYISTS, ENVIRONMENTAL & ENERGY CONSULTING, AND PRIORITY STRATEGIES, WHO FILE UNDER THE FPPC. THE FILINGS UNDER CALIFORNIA TROUT WILL ACCOUNT FOR ALL LOBBYING ACTIVITIES EMPLOYED BY THE ORGANIZATION. 81695 52483 29212 29212 DEPOSIT 16935 DUE FROM CALIFORNIA TROUT FOUNDATION 711550 728485 PAYCHECK PROTECTION PROGRAM 395267 395267 X 9769310 406167 406167 9363143 -125026 -125026 9238117 8950730 406167 140265 546432 8404298 0 8404298 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, 2020, 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 4B - OTHER ADJUSTMENTS: GALA EXPENSES -119,080. COST OF GOODS SOLD -5,946. PART XII, LINE 2D - OTHER ADJUSTMENTS: FOUNDATION EXPENSES REPORTED SEPARATELY 15,239. GALA EXPENSES 119,080. COST OF GOOD SOLD 5,946. SF ANNUAL GALA 815089 676468 138621 72778 46302 815089 676468 138621 72778 46302 119080 19541 X X X 0 0 0 0 0 0 0 1 0 CURTIS KNIGHT EXECUTIVE DIRECTOR 146923 0 22000 0 0 0 8400 0 20451 0 197774 0 0 0 ALAN J ROESBERRY CHIEF ADMINISTRATIVE OFFIER 130926 0 5000 0 0 0 6813 0 15399 0 158138 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 2019 CALENDAR YEAR IN THE AMOUNTS OF $22,000 AND $5,000. THE AMOUNTS WERE INCLUDED ON THE 2019 FORM W-2 AND REPORTED ON SCH J, PART II, COLUMN B(II). X 14 72557 FMV 0 0 0 0 PART I, COLUMN (B): THIS NUMBER REPRESENTS THE NUMBER OF CONTRIBUTIONS NOT THE NUMBER OF CONTRIBUTORS. 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 1,432,702. MANAGEMENT AND GENERAL EXPENSES 8,870. FUNDRAISING EXPENSES 34,053. TOTAL EXPENSES 1,475,625. DESIGN CONSULTING: PROGRAM SERVICE EXPENSES 60,365. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 21,154. TOTAL EXPENSES 81,519. 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 1 0 CALIFORNIA TROUT FOUNDATION R 15239 COST BASIS