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        <BusinessNameLine1Txt>MARTIN CPA LLC</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>75 N 1ST ST</AddressLine1Txt>
        <CityNm>CENTRAL POINT</CityNm>
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      <PreparerPersonNm>ANTHONY MARTIN CPA</PreparerPersonNm>
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      <Desc>UPPER PHILIPS FISH PASSAGE &amp; IRRIGATION EFFICIENCY PROJECT ENTERED ITS FINAL PHASE OF PLANNING, LEADING TO CONSTRUCTION IN 2024 OF THE IRRIGATION EFFICIENCY PROJECT. THE OLD FISH SCREEN WAS REMOVED, AND A NEW, LARGER FISH SCREEN WAS BUILT BY THE DEPARTMENT OF FISH AND WILDLIFE. A MEASURING DEVICE INSTALLED DOWN DITCH FROM THE FISH SCREEN, COMPLETED THE FISH FRIENDLY PHASE OF THIS PROJECT. A CONTRACTOR WAS HIRED TO COMPLETE THE IRRIGATION EFFICIENCY PHASE BY INSTALLING OVER 6,000 FEET OF 12 INCH HDPE WELDED PIPE. THE PROJECT WILL BE COMPLETED BY JUNE 2024.</Desc>
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        <Desc>FISH PASSAGE AND IRRIGATION EFFICIENCY - WILLIAMS CREEK. WE HAVE BEEN WORKING ON TECHNICAL DESIGNS FOR TWO MAJOR FISH PASSAGE BARRIERS IN WILLIAM CREEK. THESE ARE THE LAST TWO BARRIERS ON THIS STREAM. THE WATTS TOPPIN FISH PASSAGE AND IRRIGATION EFFICIENCY ON WILIAMS CREEK AT THE OLDEST WATER RIGHT IN THE SYSTEM. HOWEVER, FUNDING HAS BEEN IN SHORTFALL PUSHING BACK TH IMPLEMENTATION OF THE PROJECT. THE LAUREL HILL FISH PASSAGE PROJECT WILL ADDRESS A LARGE GRAVEL PUSH UP DAM AND THE IMPACTS TO THE STREAM FROM THE HISTORICAL HIGH FLOW REMOVAL OF THEIR CONCRETE STRUCTURE. A LARGE NOAA REST ORATION GRANT WAS SUBMITTED IN 2023 FOR THIS PROJECT. WHEN COMPLETED THESE PROJECTS WILL CREATE EFFICIENCIES TO THE INFRASTRUCTURE THAT WILL AID IN WATER QUANTITY IMPROVEMENTS TO THE CREEK AND A HIGH PRIORITY STREAM THAT IS BARRIER FREE FOR ALL LIFE STAGES OF AQUATIC LIFE.</Desc>
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        <Desc>CONSERVATION IMPLEMENTATION STRATEGY FOR UPLAND FUELS REDUCTION THE ORGANIZATION HAS BEEN WORKING WITH LOCAL AGENCIES AND NON-PROFIT ORGANIZATIONS ON FUELS REDUCTION PROJECTS IN THE APPLEGATE WATERSHED. STAFF COMPLETED AND SUBMITTED A CONSERVATION IMPLEMENTATION STRATEGY TO THE NATURAL RESOURCE CONSERVATION SERVICE (NRCS) THAT WILL BRING UPLAND FUEL LOAD TREATMENTS TO LANDOWNERS IN THE UPPER APPLEGATE IN THE FALL OF 2024 AND 2025. WE ALSO SUBMITTED GRANT APPLICATIONS FOR COMMUNITY WILDLIFE PROTECTION PLANS (CWPP) THAT WILL INCLUDE UPDATING THE APPLEGATE COMMUNITY IN JACKSON AND JOSEPHINE COUNTIES COMMUNITY WILDFIRE PROTECTION PLAN. ALL OF THIS WORK WILL COMPLEMENT BLM AND USFS FUELS REDUCTION WORK IN THE UPPER APPLEGATE WATERSHED.</Desc>
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      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MATERIALS AND SUPPLIES</Desc>
        <TotalAmt>61283</TotalAmt>
        <ProgramServicesAmt>61283</ProgramServicesAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1234586</TotalAmt>
        <ProgramServicesAmt>1220241</ProgramServicesAmt>
        <ManagementAndGeneralAmt>14345</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
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        <EOYAmt>372009</EOYAmt>
      </CashNonInterestBearingGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>2139</BOYAmt>
      </InventoriesForSaleOrUseGrp>
      <LandBldgEquipCostOrOtherBssAmt>3038</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>3986</BOYAmt>
        <EOYAmt>3038</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <IntangibleAssetsGrp>
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        <EOYAmt>73320</EOYAmt>
      </IntangibleAssetsGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>866</BOYAmt>
        <EOYAmt>1196</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>220062</BOYAmt>
        <EOYAmt>449563</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>35127</BOYAmt>
        <EOYAmt>38507</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>35127</BOYAmt>
        <EOYAmt>38507</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>184935</BOYAmt>
        <EOYAmt>411056</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>184935</BOYAmt>
        <EOYAmt>411056</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>220062</BOYAmt>
        <EOYAmt>449563</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>227283</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="BX0101">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>541197</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1623208</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>978990</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>784991</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1276312</CurrentTaxYearAmt>
        <TotalAmt>5204698</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>541197</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1623208</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>978990</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>784991</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1276312</CurrentTaxYearAmt>
        <TotalAmt>5204698</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>5204698</PublicSupportTotal170Amt>
      <TotalSupportAmt>5204698</TotalSupportAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="BX0401">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>3038</OtherCostOrOtherBasisAmt>
        <BookValueAmt>3038</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>3038</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="BX1501">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990-EZ, Part VI</FormAndLineReferenceDesc>
        <ExplanationTxt>SEE LIST OF BOARD MEMBERS PREVIOUSLY NOTED</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990, Part VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD PROVIDES CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AVAILABLE UPON REQUEST AND OR AT BOARD MEETINGS WHICH ARE OPEN TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990, Part VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Tax RETURN IS REVIEWED BY A CPA AND THEN FURTHER REVIEWED/PRESENTED AT BOARD MEETING FOLLOWING THE FILING OF THE RETURN</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
