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Nonprofiteer
← CALIFORNIA TROUT

Form 990 for tax year 2023

Filed by CALIFORNIA TROUT.

Totals

Total revenue
$22,870,279
Total expenses
$23,336,326
Contributions and grants received
$22,757,082
Grants paid
$0
Program service revenue
$0
Investment income
$264,290
Other revenue
-$151,093
Total assets, end of year
$13,321,482
Total liabilities, end of year
$6,026,077
Net assets or fund balances, end of year
$7,295,405
Program services expenses (Part IX)
$20,332,064
Management and general expenses
$1,529,997
Fundraising expenses
$1,474,265
Program service expenses (Part III)
$20,332,064

Program services were 87.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $1,104,963

  • 1e · Government grants (contributions)

    $16,510,044

  • 1f · All other contributions, gifts and grants

    $5,142,075

  • 1g · Noncash contributions included above

    $99,174

  • 3 · Investment income

    total $265,014 · excluded $265,014

  • 7a · Gross sales of assets other than inventory

    securities $98,450

  • 7b · Less cost or other basis and sales expenses

    securities $99,174

  • 7c · Gain or loss

    securities -$724

  • 7d · Net gain or loss

    total -$724 · excluded -$724

  • 8a · Fundraising events: gross income

    $270,376

  • 8a · Fundraising events: contributions included on line 1c

    $1,104,963

  • 8b · Fundraising events: direct expenses

    $435,411

  • 8c · Net income from fundraising events

    total -$165,035 · excluded -$165,035

  • 10a · Gross sales of inventory

    $12,328

  • 10b · Cost of goods sold

    $10,001

  • 10c · Net income from sales of inventory

    total $2,327 · related or exempt $2,327

  • 11a · Other revenue: MISCELLANEOUS INCOME

    total $11,615 · excluded $11,615

  • 11e · Other revenue, total

    $11,615

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $740,043 · program services $14,611 · management and general $725,432

  • 7 · Other salaries and wages

    total $4,409,510 · program services $3,301,436 · management and general $264,442 · fundraising $843,632

  • 8 · Pension plan contributions

    total $175,656 · program services $125,582 · management and general $20,520 · fundraising $29,554

  • 9 · Other employee benefits

    total $632,928 · program services $446,176 · management and general $81,694 · fundraising $105,058

  • 10 · Payroll taxes

    total $411,339 · program services $269,526 · management and general $81,533 · fundraising $60,280

  • 11b · Fees: legal

    total $94,171 · management and general $94,171

  • 11c · Fees: accounting

    total $6,510 · management and general $6,510

  • 11d · Fees: lobbying

    total $36,000 · fundraising $36,000

  • 11g · Fees: other

    total $9,800,953 · program services $9,743,538 · management and general $10,244 · fundraising $47,171

  • 12 · Advertising and promotion

    total $22,415 · program services $15,949 · fundraising $6,466

  • 13 · Office expenses

    total $389,109 · program services $285,551 · management and general $36,461 · fundraising $67,097

  • 14 · Information technology

    total $5,156,033 · program services $5,004,365 · management and general $56,313 · fundraising $95,355

  • 16 · Occupancy

    total $447,945 · program services $386,901 · management and general $30,826 · fundraising $30,218

  • 17 · Travel

    total $327,256 · program services $281,556 · management and general $25,768 · fundraising $19,932

  • 19 · Conferences, conventions and meetings

    total $96,818 · program services $65,431 · management and general $23,689 · fundraising $7,698

  • 20 · Interest

    total $8,769 · program services $6,578 · management and general $1,106 · fundraising $1,085

  • 22 · Depreciation, depletion and amortization

    total $37,068 · program services $37,068

  • 23 · Insurance

    total $39,999 · program services $32,234 · management and general $3,921 · fundraising $3,844

  • 24a · Other expenses: EQUIPMENT AND SOFTWARE

    total $286,600 · program services $250,608 · management and general $21,362 · fundraising $14,630

  • 24b · Other expenses: ENTERTAINMENT AND HOSPI

    total $110,087 · program services $16,755 · management and general $15,200 · fundraising $78,132

  • 24c · Other expenses: PUBLICATIONS-SUBSCRIPTI

    total $89,189 · program services $44,291 · management and general $30,805 · fundraising $14,093

  • 24d · Other expenses: MISCELLANEOUS FEES & TA

    total $17,928 · program services $3,908 · fundraising $14,020

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $495,944 · end of year $1,348,749

  • 2 · Savings and temporary cash investments

    beginning of year $5,759,008 · end of year $5,214,285

  • 3 · Pledges and grants receivable

    beginning of year $5,719,797 · end of year $3,891,434

  • 9 · Prepaid expenses and deferred charges

    beginning of year $45,224 · end of year $174,848

  • 10a · Land, buildings and equipment: cost or other basis

    $1,112,977

  • 10b · Land, buildings and equipment: accumulated depreciation

    $161,413

  • 10c · Land, buildings and equipment, net

    beginning of year $963,130 · end of year $951,564

  • 15 · Other assets

    beginning of year $1,961,125 · end of year $1,740,602

  • 17 · Accounts payable and accrued expenses

    beginning of year $4,007,934 · end of year $3,710,687

  • 19 · Deferred revenue

    end of year $117,547

  • 24 · Unsecured notes and loans payable

    beginning of year $2,000,000 · end of year $1,250,000

  • 25 · Other liabilities

    beginning of year $1,174,842 · end of year $947,843

  • 27 · Net assets without donor restrictions

    beginning of year $5,709,463 · end of year $5,953,366

  • 28 · Net assets with donor restrictions

    beginning of year $2,051,989 · end of year $1,342,039

Mission and programs · 2023

Mission

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 (CONTINUED ON SCHEDULE O) THAT OF THE PEOPLE THROUGHOUT OUR STATE.

Activities or mission (Part I)

CALTROUT'S MISSION IS ENSURING HEALTHY WATER AND RESILIENT WILD FISH FOR (CONTINUED ON SCHEDULE O) 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.

  • PROGRAM #1: THE CALIFORNIA TROUT (CALTROUT) SHASTA-LASSEN PROGRAM WORKED TO 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. 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 (CONTINUED ON SCHEDULE O) 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. THE SCOTT RIVER PROJECT MOVED FORWARD WITH THE INSTALLATION OF THE SCOTT BAR MILL CR BRIDGE.

    Expenses $4,523,550

  • PROGRAM #2: THE CALIFORNIA TROUT (CALTROUT) NORTH COAST PROGRAM, WORKS 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, THE EEL RIVERS, AND HUMBOLDT BAY, 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. THIS REGION'S EFFORTS INCLUDED WORK TO REMOVE THE DAMS IN THE EEL RIVER AND MONITOR FISH RESPONSE AFTER THE CEDAR CREEK HATCHERY DAM REMOVAL, AND TO RESTORE ESTUARIES ON THE EEL RIVER, THE MAD RIVER, ELK RIVER, AND THE REDWOOD CREEK ESTUARY. OTHER EFFORTS INCLUDED WORK ON THE ENDANGERED SPECIES ACT AND THE ELK (CONTINUED ON SCHEDULE O) RIVER RECOVERY AND COMMUNITY STEWARDSHIP PROGRAM (CLEAN WATER ACT), REDWOOD AND PRAIRIE CREEK PUBLIC LAND PARTNERSHIPS, AND THE BULL CREEK HUMBOLDT REDWOODS STATE PARK PUBLIC LAND PARTNERSHIPS. WE ARE EXPANDING OUR SCIENCE AND MONITORING PROGRAMS TO BETTER PRIORITIZE SPECIES RECOVERY ON THE NORTH COST AND CONTINUE TO PARTICIPATE IN POLICY DEVELOPMENT LINKING WATER MANAGEMENT TO SPECIES PROTECTION FOR ROBUST PROTECTION OF SALMON AND STEELHEAD.

    Expenses $7,809,732

  • PROGRAM #3: THE CALIFORNIA TROUT (CALTROUT) SOUTH COAST PROGRAM INCLUDES: THE SANTA MARGARITA RIVER BRIDGE REPLACEMENT AND FISH PASSAGE PROJECT- CONSTRUCTION OF A STEEL BRIDGE THAT PASSES 100 YR. FLOW - ACCOMPLISHMENTS: FINAL BRIDGE DESIGN, PLANS AND PERMITTING COMPLETED. THE I-5 METROLINK AT TRABUCO CREEK FISH PASSAGE PROJECT - RESTORE SOUTHERN STEELHEAD MIGRATION WHILE STABILIZING FLOOD CONVEYANCE AND TRANSPORTATION INFRASTRUCTURE IN ORANGE COUNTY - ACCOMPLISHMENTS: FINAL DESIGN DEVELOPED FOR METROLINK FISHWAY. THE SOUTH COAST STEELHEAD COALITION - ACCOMPLISHMENTS: TWELVE PRIORITIZED PROJECTS AS PART OF SOUTH COAST STEELHEAD COALITION STRATEGIC PLAN. ALL HIGH PRIORITY PROJECTS ARE UNDERWAY OR COMPLETED. THE CA ENDANGERED SOUTH COAST STEELHEAD PETITION CESA LISTING - (CONTINUED ON SCHEDULE O) ACCOMPLISHMENTS: IN JANUARY 2024, CDFW AFFIRMED THE CALTROUT PETITION. CDFW RECOMMENDED TO CA FISH & GAME COMMISSION THAT SOUTHERN STEELHEAD SHOULD BE LISTED AS A STATE ENDANGERED SPECIES. THE HARVEY DIVERSION FISH PASSAGE DAM REMEDIATION PROJECT - ACCOMPLISHMENTS: 75% PLAN SET, AND BASIS OF DESIGN REPORT ACHIEVED IN MARCH 2023. THE MALIBU CREEK RESTORATION PROJECT ACCOMPLISHMENTS: DRAFTED AND EXECUTED THE STRATEGIC COMMUNICATION AND PUBLIC ENGAGEMENT PLAN, IN CLOSE COLLABORATION W/ STATE PARKS, AGENCIES, AND PUBLIC STAKEHOLDERS.

    Expenses $2,880,441

  • ALL OTHER PROGRAMS: CENTRAL VALLEY PROGRAM. BAY AREA PROGRAM. SIERRA PROGRAM. ADVOCACY AND ENGAGEMENT PROGRAMS. SCIENCE PROGRAM.

    Expenses $5,118,341

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • KELLY BARLOW

    BOARD CHAIR

    Total calculated
    $0
    Hours/week
    5 + 5 related

  • STEVE BALOFF

    TREASURER

    Total calculated
    $0
    Hours/week
    5 + 5 related

  • ROBERT PAYNE

    SECRETARY

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • NICHOLAS BLIXT

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • ASHLEY BOREN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • STEPHANIE CARLSON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • CHARLES FARMAN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • KESLEY GALLAGER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • BRIAN GRAY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • DIANA JACOBS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • CHRIS JAFFE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • AMELIE KAPPES

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • LORETTA KELLER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • SYDNIE KOHARA

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • TODD RULON-MILLER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • RICH MOORE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • JEFF MOUNT

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • GEORGE REVEL

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • MILTON REYNOLDS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • GREG RUPERT

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • SCOTT TUCKER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • PAUL VAIS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • KAT WILLITS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • MITCH ZUKLIE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • CURTIS KNIGHT

    EXECUTIVE DIRECTOR

    Total calculated
    $303,591
    From this org
    $271,866
    From related orgs
    $0
    Other
    $31,725
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $221,866
    Bonus
    $50,000
    Other
    $0
    Deferred
    $6,750
    Nontaxable benefits
    $24,975
    Filer's total
    $303,591

  • ALAN J ROESBERRY

    CHIEF ADMINISTRATIVE OFFICER

    Total calculated
    $224,030
    From this org
    $197,626
    From related orgs
    $0
    Other
    $26,404
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $177,626
    Bonus
    $20,000
    Other
    $0
    Deferred
    $4,680
    Nontaxable benefits
    $21,724
    Filer's total
    $224,030

  • TRACEY DIAZ

    DEVELOPMENT AND COMMUNICATIONS DIR.

    Total calculated
    $191,497
    From this org
    $187,298
    From related orgs
    $0
    Other
    $4,199
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $172,298
    Bonus
    $15,000
    Other
    $0
    Deferred
    $3,535
    Nontaxable benefits
    $664
    Filer's total
    $191,497

  • SHARRIN RIOS

    FINANCE DIRECTOR

    Total calculated
    $192,222
    From this org
    $161,193
    From related orgs
    $0
    Other
    $31,029
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $153,693
    Bonus
    $7,500
    Other
    $0
    Deferred
    $8,149
    Nontaxable benefits
    $22,880
    Filer's total
    $192,222

  • GABRIELLA ROFF

    INSTITUTIONAL GIVING DIRECTOR

    Total calculated
    $175,665
    From this org
    $154,011
    From related orgs
    $0
    Other
    $21,654
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $144,011
    Bonus
    $10,000
    Other
    $0
    Deferred
    $3,721
    Nontaxable benefits
    $17,933
    Filer's total
    $175,665

  • SANDRA JACOBSON

    PROGRAM DIRECTOR

    Total calculated
    $162,335
    From this org
    $135,784
    From related orgs
    $0
    Other
    $26,551
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $133,284
    Bonus
    $2,500
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $26,551
    Filer's total
    $162,335

  • JACOB KATZ

    SENIOR SCIENTIST

    Total calculated
    $160,846
    From this org
    $135,194
    From related orgs
    $0
    Other
    $25,652
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $132,694
    Bonus
    $2,500
    Other
    $0
    Deferred
    $4,635
    Nontaxable benefits
    $21,017
    Filer's total
    $160,846

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

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
THE STAFF RECEIVED NON-FIXED BONUS PAYMENTS, WHICH WERE INCLUDED ON THE 2023 FORMS W-2 AND REPORTED ON SCHEDULE J, PART II, COLUMN B(II). ALL BONUSES ARE DISCRETIONARY AND DETERMINED BY THE BOARD OF DIRECTORS AND EXECUTIVE TEAM.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
13 May 2025
IRS schema version
2023v6.0
Source object
202501349349310995

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