2017-04-26T13:05:39-07:00 2016-06-30 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2015-07-01 237097680 California Trout Inc CALI 4153928887 360 Pine Street 4th Floor San Francisco CA 94104 Curtis Knight Executive Director 2017-04-26 true Douglas W Regalia P00186389 9253140390 2015 2021-01-29 14:40:06Z Curtis Knight 360 Pine Street 4th Floor San Francisco CA 94104 7075286 false false X www.caltrout.org X 1971 CA California Trout was established in 1971 for the purpose of undertaking programs and activities To protect and restore wild trout, steelhead, salmon and their waters throughout California. 21 21 15 10 0 2219673 4487934 2330541 2372817 85 43 103212 116590 4653511 6977384 0 0 1363842 1476259 0 429027 3336761 4006146 4700603 5482405 -47092 1494979 1688669 3587256 702206 1105814 986463 2481442 X Additionally, California Trout gathers funds to finance charitable, scientific and educational research projects, and to preserve and rehabilitate public trout and steelhead fisheries in California. false false 4795394 2376199 The following provides a summary of California Trout's Long Range Goals as identified in our Strategic Plan.Goal 1: Protect and Restore Priority "Pockets" (or Regions) of Wild Trout and Steelhead.Goal 2: Protect and Restore Water Flows for Wild Trout and Steelhead.Goal 3: Ensure Effective State Wild Trout and Steelhead Management. Goal 1: Protect and Restore Priority "Pockets"----------------------------------------------Less than one hundred years ago, California's diverse landscape was connected by healthy ribbons of water - rivers that flowed naturally from the high Sierra through the arid Central Valley to the Pacific Ocean. These rivers supported an abundance and variety of wild trout and steelhead. In fact, California is home to more native species of trout than any other state in the nation.Today, after a century of development, massive population growth, and manipulation of the state's waterways, California's wild trout and steelhead habitats are fragmented and degraded. All that remain are discrete, vulnerable habitat areas or "pockets," such as the Eastern Sierra, the Mount Shasta Area, the North Coast, and the Central Valley. Within these remnants are the last vestiges of wild trout and steelhead habitats. Without protection and restoration, these habitats will further deteriorate rendering them unfit to support the remaining fish populations.In 2004, CalTrout embarked on a long-term plan to systematically secure protection for priority watersheds in the remaining pocket areas, including: * The Eastern Sierra, which hosts the Upper Owens River, Mono Lake and its tributaries, Crowley Lake, and Hot Creek (one of the most heavily fly-fished stretch of water in the state). * The Mount Shasta Area, which includes Hat Creek, the first state-designated Wild Trout Creek in California and the famed McCloud, Upper Sacramento, Pit, and Fall Rivers. * The North Coast, which hosts some of the most renowned Pacific steelhead waters in the country, including the Smith, Trinity, Garcia, Gualala, and Eel Rivers. These watersheds also serve as a vital habitat for the coastal cutthroat trout. * The South Coast, which contains the last remaining habitat of the endangered Southern California steelhead, the strain of Pacific steelhead from which all others evolved. * The Golden Trout Wilderness, the remaining habitat of California's unique state fish, the California golden trout -- a fish that brings anglers from all over the world to California.CalTrout plans to add more pockets (including the Tahoe/Truckee area, the Central Valley, and the Central Coast) in the future and, ultimately, reconnect these habitats, so that the state's wild trout and steelhead can, once again, swim from the Sierra to the sea.Defining Pocket BoundariesCalifornia is a vast state with varying areas of distinct biodiversity. Dividing the state into manageable pockets that have common habitat elements allows CalTrout's regional staff to efficiently establish and execute successful conservation projects. It also enables the regional staff to collaborate with the overall organization through a strategic process which includes: assessing protection and restoration needs; prioritizing projects to be completed; assembling resources to conduct projects; and executing and monitoring. Finally, it will enable regional staff to build ties to the community in a pocket area to support project work and to enable CalTrout to build awareness, enhance its reputation, secure funding, educate the public, and expand membership.The concept of "pockets" of wild trout can be equated to the concept of refugia in conservation theory. Refugia are areas of last remaining biological integrity. Goal 2: Protect and Restore Water Flows for Wild Trout and Steelhead.------------------------------------------------------------California's water situation is among the worst in the world. It is one of the largest economies on earth, but its climate is primarily arid or semi-arid. It is only through a massive manipulation of the state's rivers and streams that this transformation was made possible. With over 1,200 reservoirs across the state, California has forged an unprecedented plumbing system to deliver water to the largest agricultural producers in the U.S. and to some of the largest cities in the world.CalTrout cannot possibly address the entire water situation in California. However, we can build effective partnerships and innovative strategies to provide healthy water flow for fish by: 1) reforming hydropower and 2) returning water to rivers and streams.Objective 1: Reforming HydropowerCalTrout has been involved in hydropower reform since before the release of its 1998-2002 Strategic Plan, and it will continue to remain one of CalTrout's highest priorities.Hydropower dams affect every major river in California and have substantial impact on the State's wild trout and steelhead populations. Dams submerge rivers and streams, block fish migrations, and reduce or eliminate downstream water flows that are essential for trout and steelhead survival. In the Sierra Nevada alone, dams have flooded and blocked over 90% of the rivers that drain this majestic mountain range.Many of California's dams were built to generate hydropower, particularly along the western slope of the Sierra Nevada. Most hydroelectric facilities on our nation's rivers operate under licenses issued by the Federal Energy Regulatory Commission (FERC). Under the authority of the Federal Power Act (FPA), FERC issues hydropower licenses for terms of up to 50 years. Over the past century FERC has issued licenses to develop hydropower in virtually every major California watershed. Most of these licenses were issued with little thought to the impact on the health of trout and steelhead river ecosystems.Between 2004 and 2010 dozens of FERC licenses, representing over 100 dams, will be up for renewal. This renewal cycle offers an unprecedented opportunity for CalTrout (and others) to compel FERC to use the best science available in determining fishery needs and in establishing ecologically-based in stream flow requirements for decades to come. This is a high priority. Currently, we are involved in FERC re-licensing efforts on the Pit, Klamath, Feather, Eel, and Santa Ana Rivers and Hat Creek. For trout, potential benefits include more water, cooler temperatures, more food and better habitat. For anglers, the benefit will be more abundant, healthier fish.Campaigns for Objective 1: Reforming HydropowerCalTrout will continue in its role as a Steering Committee member of the California Hydropower Reform Coalition (CHRC), negotiating with licensees and FERC for healthy water flows below dams. CalTrout will also utilize the FERC negotiating process to secure mitigation projects that benefit wild trout and steelhead. CalTrout will primarily focus on, but not limit itself to, licenses within its pocket areas.Objective 2: Returning Water to Rivers and StreamsA variety of users reap the benefits of California's developed water system, including industry, municipalities, and residential users. Agriculture, however, utilizes more than 80% of the human developed water in California. This 80% supports an industry which produces 50% of America's fruits and vegetables and nine of the top ten farm products in the nation. Agriculture is clearly important to California's economy. However, water conservation is critical to healthy fisheries. CalTrout will develop a long-term program to collaborate with irrigators, farmers, agriculture trade organizations and others to identify mutually beneficial solutions to reducing water use, while also reintroducing water into rivers and streams to support wild trout and steelhead fisheries. 4795394 true true true true false false true false false false true false false true true true false true false false false false false false true false false false false false false false false false false false false false false false false false false false false false true false false false false true 20 0 true 15 true false false false false false false false false 0 false false false false false false false false false false X 21 21 false false false false false false false true true false true true true true true true true true true true false CA X X Alan Roesberry 4153928887 360 Pine Street 4th Floor San Francisco CA 94104 Andrew Bassak Board Chair 2.00 0.00 X X 0 0 0 Steve Rogers Vice Chair 2.00 0.00 X X 0 0 0 Rick Kaufman Secretary 2.00 0.00 X X 0 0 0 Richard West Treasurer 2.00 0.00 X X 0 0 0 Linda Rosenberg Ach Board Member 1.00 0.00 X 0 0 0 Gary Arabian Board Member 1.00 0.00 X 0 0 0 Tony Brookfield Board Member 1.00 0.00 X 0 0 0 George Choe Board Member 1.00 0.00 X 0 0 0 Edward De La Rosa Board Member 1.00 0.00 X 0 0 0 Andy Eckert Board Member 1.00 0.00 X 0 0 0 Bill Epstein Board Member 1.00 0.00 X 0 0 0 Dick Galland Board Member 1.00 0.00 X 0 0 0 Loretta Keller Board Member 1.00 0.00 X 0 0 0 Tom Larsen Board Member 1.00 0.00 X 0 0 0 Charles Linker Board Member 1.00 0.00 X 0 0 0 Laurie McLellan Board Member 1.00 0.00 X 0 0 0 Robert Payne Board Member 1.00 0.00 X 0 0 0 Bob Rosenberg Board Member 1.00 0.00 X 0 0 0 Scott Tucker Board Member 1.00 0.00 X 0 0 0 Paul Vais Board Member 1.00 0.00 X 0 0 0 Jeff Williams Board Member 1.00 0.00 X 0 0 0 Curtis Knight Exec Director 40.00 0.00 X 130000 0 0 Alan J Roesberry Finance & Admin 40.00 0.00 X 124188 0 0 254188 2 false false false 0 4487934 4487934 Government contracts 2372817 2372817 2372817 43 43 0 0 0 0 211110 97902 113208 0 3239 3239 3239 Other income 143 143 143 6977384 2376199 43 X 0 0 0 0 254188 200599 52721 868 0 981082 673981 84546 222555 4623 2323 500 1800 138516 125024 11711 1781 97850 66189 12877 18784 0 4400 4400 16117 471 15646 0 0 0 1257526 1257526 9502 7587 702 1213 86487 64318 347 21822 0 0 142910 137655 5255 220251 175891 18647 25713 0 9969 8664 79 1226 0 0 19213 19213 14642 12007 1171 1464 Consulting and outside service 1965223 1851202 19081 94940 Entertainment and hospitality 107780 3331 6547 97902 Telephone-Internet-Web 57233 53278 3914 41 Printing and Publications 50072 45699 4373 44821 86036 24240 -65455 5482405 4795394 257984 429027 88526 214971 483528 776324 819199 2091552 0 0 0 0 0 4666 15079 273475 245669 47019 27806 0 0 0 0 245731 461524 1688669 3587256 652534 1035141 18511 49672 52162 702206 1105814 X 688734 1145124 297729 1336318 986463 2481442 1688669 3587256 1494979 X false true X true true true X 2763959 2672850 1330379 2219673 4487934 13474795 176646 102882 1041334 2511305 2587166 6419333 0 0 0 2940605 2775732 2371713 4730978 7075100 19894128 177599 144253 111534 60000 221548 714934 512284 601304 793974 598567 1183558 3689687 689883 745557 905508 658567 1405106 4404621 15489507 2154 727 78 85 43 3087 0 2154 727 78 85 43 3087 0 117 1331 1448 2942876 2777790 2371791 4731063 7075143 19898663 0.77840 0.76680 0.00020 0.00050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16600 false false true false false true false true true false false false false Part I-A, Line 1 - Direct and Indirect Political Campaign Activities California Trout, Inc. engages with Environmental & Energy Consulting for lobbying activities in Sacramento related to Environmental issues. X X X false false 273475 245669 27806 27806 Deposit 18934 Due from California Trout Foundation 442590 461524 Accrued payroll liabilities 52162 52162 X 7075286 97902 97902 6977384 6977384 5794580 312175 312175 5482405 5482405 Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, California Trout is required to report information regarding its exposure to various tax positions taken by California Trout 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, 2016, 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. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the organization 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 the organization to file separate tax returns under federal and state statutes. Under such conditions, California Trout calculates and accrues the applicable taxes payable. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Special Events Expenses $97902 Part XII, Line 2d: Other expenses and losses per audited F/S Special Events Expenses $97902 Foundation Expenses reported separately $214273 X X X X X X X false Special Events 211110 211110 97902 211110 211110 97902 97902 113208 California Trout Foundation Supporting Org 214273 Common Overhead & Exp true Schedule L, Part V Supplemental Information California Trout, Inc. is party to many business transactions with California Trout Foundation (A California Corporation; FEIN 23-7135962). Both California Trout, Inc. and California Trout Foundation share a common slate of Board Members. Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: Goal 3: Ensure Effective State Wild Trout and Steelhead Management.------------------------------------------------------------The state agency most directly responsible for protecting and restoring wild trout and steelhead in the state is the California Department of Fish and Game (DFG). Unfortunately, DFG is more sorely under-funded and under-staffed than ever before. Already the DFG has lost nearly half of its professional wild trout staff and over thirty enforcement positions. Further cuts to the DFG budget may reach beyond 50% of its general fund once the state makes its final 2004 budget decisions. Given these dramatic cuts it is unlikely that DFG will maintain adequate staff to effectively comment on important environmental-related procedures, such as FERC re-licensing, timber harvest plans, gravel mining operations, and water diversion proposals. It is also likely there will be little or no money to implement either the Coho or Steelhead Recovery Program recommendations (a process in which CalTrout has spent considerable time, energy, and finances to protect steelhead), to implement any components of the Heritage Trout Program, or to implement management plans under the Wild Trout Program. Without concerted action on the part of CalTrout, its partners and supporters, and others to reinstate financing of key DFG programs, the Department's effectiveness could slip even further.Effective collaboration with DFG is possible, however, even in such tight budgetary times. CalTrout (along with TU and FFF) began collaboration with DFG in 2003 on the Department's Strategic Trout Plan (which was approved by the Acting Director in January). CalTrout will now focus on further collaboration, pursuing the ultimate aim of having a Wild Trout Program, Heritage Trout Program, and Steelhead Recovery Program that are efficient and effective.CalTrout will mobilize its staff, members, volunteers, and the public to successfully advocate for a more balanced approach (between hatchery and wild trout and steelhead) of DFG management, with the specific aim of ensuring that the Wild Trout Program, the Heritage Trout Program, and the Steelhead Recovery Program are, not only established, but are also adequately funded, managed, implemented, and monitored.CalTrout's State Management program will be divided into two campaigns:Campaign 1: Overarching Re-prioritization of Department of Fish and Game programs, appropriations, policies, and oversight (referred to as DFG WILD TROUT AND STEELHEAD PRIORITIZATION CAMPAIGN below).Campaign 2: Collaboration with DFG personnel at the administrative level to develop and implement its Trout Strategic Plan, Wild Trout Program, Heritage Trout Program, and Steelhead Recovery Program. Form 990, Part VI, Line 1a: Explanation of Delegated Broad Authority to Committee 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 the organization's board of governors. Form 990, Part VI, Line 11b: Form 990 Review Process FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BYTHE ORGANIZATION'S MANAGEMENT, A MEMBER OF THE BOARD OF DIRECTORS, AND THE EXECUTIVEDIRECTOR. THIS GROUP OF INDIVIDUALS THEN DISCUSSES THE CONTENTS OF THE RETURN WITHTHE 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, Line 12c: Explanation of Monitoring and Enforcement of Conflicts MEMBERS OF THE BOARD OF DIRECTORS REVIEW ALL POTENTIAL CONFLICTS OF INTEREST ATLEAST ANNUALLY. ALL PERSONNEL AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE (INWRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THEORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THEORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS(IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THEORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management 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. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees 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, Line 19: Other Organization Documents Publicly Available ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TOWWW.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. California Trout Foundation 870 Market Street Suite 528 San Francisco CA 94102 237135962 Supporting Organization CA 501c3 509a3 California Trout Inc false false false false false false false false false false false false false false false false false false false false