2024-11-12T06:56:55-06:00 2023-12-31 853893874 PUZDRAK AND STORTZ LLC 11754 JOLLYVILLE RD STE 102 AUSTIN TX 78759 990 2023-01-01 942400210 FRIENDS OF THE RIVER FOUNDATION FRIE 9164423155 3336 BRADSHAW ROAD SUITE 335 SACRAMENTO CA 95827 JOHN YOST TREASURER 9164423155 2024-11-09 1 1 MARK PUZDRAK CPA P01296839 5128272900 2024-11-05 X 2023 2024-10-15 13:58:12Z JOHN YOST 3336 BRADSHAW ROAD SUITE 335 SACRAMENTO CA 95827 794214 0 X WWW.FRIENDSOFTHERIVER.ORG X 1976 CA FRIENDS OF THE RIVER PROTECTS AND RESTORES CALIFORNIA RIVERS BY INFLUENCING PUBLIC POLICY AND INSPIRING CITIZEN ACTION. 11 11 4 40 0 0 408542 614587 525 15774 2701 3639 197390 116578 609158 750578 0 0 0 0 277831 294811 0 0 74566 131627 240971 409458 535782 199700 214796 946154 1163555 223549 226156 722605 937399 X FRIENDS OF THE RIVER PROTECTS AND RESTORES CALIFORNIA RIVERS BY INFLUENCING PUBLIC POLICY AND INSPIRING CITIZEN ACTION. 0 0 356876 15774 FRIENDS OF THE RIVER'S (FOR) PROGRAM WORK SEEKS TO PROTECT AND RESTORE CALIFORNIA RIVERS THROUGH HYDROPOWER REFORM, RESTORING FLOWS, ADVOCATING FOR SUSTAINABLE WATER STORAGE, FLOOD MANAGEMENT, LEGAL PROTECTION, AND PUBLIC ENGAGEMENT. IN 2023, THE ORGANIZATIONAL PROGRAM WORK FOCUSED ON THE FOLLOWING AREAS:PROTECTING RIVERS FROM COSTLY AND ENVIRONMENTALLY DESTRUCTIVE DAMS, RESERVOIRS, AND DIVERSIONS. FRIENDS OF THE RIVER CONTINUED TO LEAD A COALITION OF CONSERVATION ORGANIZATIONS' RESPONSE TO PROPOSED SURFACE WATER RESERVOIR PROJECTS. A CRITICAL PART OF THAT WORK INCLUDES MANAGING THE STORAGE RESPONSE GROUP (SRG), WHICH IS A MULTI-STAKEHOLDER COALITION THAT WORKS ON RESERVOIR PROJECTS. FRIENDS OF THE RIVER LED COORDINATION OF A COALITION OF ENVIRONMENTAL NON-PROFIT ORGANIZATIONS AND CALIFORNIA TRIBES IN THE SITES RESERVOIR WATER RIGHTS PROCEEDINGS. OTHER NOTABLE PROJECTS INCLUDE THE PROPOSED DEL PUERTO CANYON DAM, AND THE SHASTA DAM RAISE. FRIENDS OF THE RIVER ORGANIZED ALLIED ORGANIZATIONS, ENGAGED IN CONSTRUCTIVE COMMENTING AND FEEDBACK TO THE ACCOUNTABLE REGULATORY AGENCIES, AND GENERATED EARNED MEDIA TO EDUCATE THE PUBLIC. FOR ALSO SUBMITTED FORMAL WATER RIGHTS PROTESTS FOR THE PROPOSED DELTA TUNNEL, WHICH WOULD FACILITATE MORE WATER EXPORTS FROM THE CRASHING DELTA ECOSYSTEM.PROMOTING HYDROPOWER POLICY AND OPERATIONAL REFORM. DAMS WITH HYDROPOWER PROJECTS CAN HAVE A TREMENDOUS NEGATIVE ENVIRONMENTAL IMPACT ON RIVERS. THESE HYDROPOWER PROJECTS ARE RELICENSED ONCE A GENERATION, EVERY 30 TO 50 YEARS. FRIENDS OF THE RIVER WORKED ON A NUMBER OF RELEVANT HYDROPOWER AND PUMPED STORAGE HYDROPOWER PROJECT RELICENSING PROCEEDINGS, AS WELL AS HYDROPOWER POLICY AND LEGAL ISSUES TO PROTECT, ENHANCE, AND RESTORE CALIFORNIA'S RIVERS, WATERSHEDS, AND COMMUNITIES AFFECTED BY HYDROPOWER OPERATIONS. MUCH OF THE WORK IN 2023 WAS DEDICATED TO TRACKING AND CONTRIBUTING TO THE RESPONSE TO THE INTENSIFYING CLEAN WATER ACT SECTION 401 WAIVER ISSUE THROUGHOUT CALIFORNIA, INCLUDING CONTINUING LITIGATION CHALLENGING THE FEDERAL ENERGY REGULATORY COMMISSION'S WAIVER OF SECTION 401 ON HYDROPOWER PROJECTS IN THE YUBA AND MERCED RIVER WATERSHEDS. FRIENDS OF THE RIVER ALSO PROVIDED LEADERSHIP ON PRIORITY PROJECTS SUCH AS OROVILLE DAM OPERATIONS AND FLOOD SAFETY ON THE FEATHER RIVER AND NARROWS 1 ON THE YUBA RIVER. PROMOTING SUSTAINABLE WATER SOLUTIONS FOR CLIMATE CHANGE. HEALTHY RIVERS ARE CRITICAL FOR CLIMATE RESILIENCE. CLIMATE CHANGE IS BRINGING INCREASED DROUGHT AND FLOOD TO CALIFORNIA. HEALTHY RIVERS, WITH NATURE-BASED MULTI-BENEFIT FLOOD PLAINS CAN PROVIDE BENEFITS FOR BOTH DROUGHT AND FLOOD, BY STORING FLOOD WATERS AND RECHARGING GROUNDWATER. NATURAL RIVER FLOWS SUPPORT THE MOVEMENT OF PLANTS AND ANIMALS UP AND DOWN THE WATERSHED, PROVIDING RELIEF FROM DROUGHT, FLOOD, DISEASE, AND INVASIVE SPECIES, AS WELL AS PROMOTING A RIPARIAN ENVIRONMENT TO PROVIDE REFUGE FROM EXTREME HEAT AND COMBAT WILDFIRE RISK. FOR DEVOTES SIGNIFICANT TIME AND EFFORT TO (1) EDUCATING THE PUBLIC ABOUT THE IMPORTANCE OF HEALTHY RIVERS, (2) POLICY ANALYSIS, AND (3) ENGAGING IN CONSTRUCTIVE PUBLIC COMMENTING TO RESTORE ENVIRONMENTAL FLOWS TO CALIFORNIA RIVERS. WINTER 2023 WAS UNUSUALLY WET FOR CALIFORNIA, SO FOR FOCUSED SOME OF ITS COMMUNICATION AND EDUCATION EFFORTS ON THE IMPORTANCE OF NATURE-BASED FLOOD MANAGEMENT AND GIVING RIVERS ROOM. FOR ALSO INFORMED THE PUBLIC ABOUT DRY RIVERS LIKE THE SCOTT AND SHASTA RIVERS.BUILDING PUBLIC SUPPORT FOR RIVERS.FRIENDS OF THE RIVER CONNECTS PEOPLE TO RIVERS THROUGH OUR RAFTING AND CANOE PROGRAMS. THESE PROGRAMS WERE DRASTICALLY REDUCED DUE TO SAFETY CONCERNS FROM THE COVID-19 PANDEMIC. IN LATE 2022, FOR BEGAN TO REBUILD ITS RAFTING PROGRAM. IN 2023, FOR HOSTED A GUIDE-ACTIVIST TRAINING, IN WHICH PARTICIPANTS LEARNED TO GUIDE WHITEWATER RAFTS AS WELL AS RIVER ACTIVISM SKILLS. THE TRAINING IS INTENDED TO BUILD THE NEXT GENERATION OF RIVER ADVOCATES. FOR PROVIDED DEI SCHOLARSHIPS TO REMOVE BARRIERS FOR SOME PARTICIPANTS. ADDITIONALLY, FOR HOSTED RIVER TRIPS TO SUPPORT LOCAL NATIVE TRIBES IN RECONNECTING TRIBAL MEMBERS AND YOUTH TO THEIR ANCESTRAL WATERS. FOR ALSO HOSTED TRIPS FOR OTHER NONPROFIT ORGANIZATIONS TO FURTHER REDUCE BARRIERS TO OUTDOOR RIVER RECREATION. 356876 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 5 0 1 4 1 0 0 0 0 1 1 1 1 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 1 1 1 1 0 CA X X AMY COTTRELL 9164423155 3336 BRADSHAW ROAD SUITE 335 SACRAMENTO CA 95827 X JANN DORMAN CHAIRMAN 3.00 X X 0 0 0 JANN DORMAN EXECUTIVE DIR. 40.00 X 0 0 0 RICHARD WEIS SECRETARY 2.00 X X 0 0 0 JOHN YOST TREASURER 2.00 X X 0 0 0 SCOTT ARMSTRONG DIRECTOR 1.00 X 0 0 0 SHON BOLLOCK DIRECTOR 1.00 X 0 0 0 ASHLEY OVERHOUSE DIRECTOR 1.00 X 0 0 0 GARRICK CHANG DIRECTOR 1.00 X 0 0 0 CHARLIE CENTER DIRECTOR 1.00 X 0 0 0 MARK DUBOIS DIRECTOR 1.00 X 0 0 0 AUSTIN ROBBS DIRECTOR 1.00 X 0 0 0 THERESA LOREJO-SIMSIMAN DIRECTOR 1.00 X 0 0 0 DOUG MANER DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 614587 38309 614587 TRAINING INCOME 611600 15774 15774 15774 3639 3639 150999 43636 107363 107363 GAIN FROM ENDOWMENT 611600 9215 9215 9215 750578 24989 0 111002 X 249470 185887 40891 22692 24703 19930 2788 1985 20638 15094 3692 1852 12720 12720 148157 87016 24127 37014 1085 975 110 18023 14894 1577 1552 4014 4014 1116 871 145 100 7465 6324 674 467 SUPPLIES 9107 5511 2221 1375 MISCELLANEOUS 9050 9050 BOOKS & SUBSCRIPTIONS 6635 5141 794 700 TELEPHONE/INTERNET 6015 4726 744 545 17584 10507 903 6174 535782 356876 104340 74566 671273 692591 8640 305089 119473 41403 995 11612 1830 76221 53580 36194 22641 8000 89967 100001 946154 1163555 2561 4896 220988 221260 223549 226156 X 594318 791511 128287 145888 722605 937399 946154 1163555 214796 0 X X 0 1 X 1 0 X 656518 392924 486571 533869 630361 2700243 4738 525 15774 21037 656518 392924 491309 534394 646135 2721280 45000 39600 32007 34241 22135 172983 0 45000 39600 32007 34241 22135 172983 2548297 2144 7726 13010 2702 4212 29794 2144 7726 13010 2702 4212 29794 11044 15946 72062 10023 109075 669706 416596 504319 609158 660370 2860149 0.89100 0.88120 0.01040 0.01090 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 11,044. 2020 AMOUNT: $ 15,946. 2023 AMOUNT: $ 10,023. PPP FORGIVENESS - 2022 AMOUNT: $ 72,062. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 7461 7461 528321 535782 105367 26342 0 0 110443 81892 105367 297702 446553 5176 3218 7461 15855 27611 20473 26342 74426 111639 144 144 87870 1928 9007 98805 104641 100 -15498 1373 87870 95143 2600 8394 1496 104641 83850 4600 7950 1257 95143 65992 5953 13042 1137 83850 0 0 35476 31981 3495 40745 21599 19146 22641 BENEFICIAL INT PLACER COMM. FDTN. 98805 SECURITY DEPOSITS 1196 100001 ACCRUED VACATION PAYABLE 14413 CREDIT CARD PAYABLE 551 EIDL / SBA LOAN 144380 PASS THROUGH FUNDS 40406 ROU - LEASING LIABILITY 21510 221260 X 750578 0 750578 0 750578 535782 0 535782 0 535782 PART X, LINE 2: THE PREPARATION OF FINANCIAL STATEMENTS IN CONFORMITY WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRES THE FRIENDS OF THE RIVER TO REPORT INFORMATION REGARDING ITS EXPOSURE TO VARIOUS TAX POSITIONS TAKEN BY THE FRIENDS OF THE RIVER. THE FRIENDS OF THE RIVER HAS DETERMINED WHETHER ANY TAX POSITIONS HAVE MET THE RECOGNITION THRESHOLD AND HAVE MEASURED THE EXPOSURE TO THOSE TAX POSITIONS. MANAGEMENT BELIEVES THAT THE FRIENDS OF THE RIVER HAS ADEQUATELY ADDRESSED ALL RELEVANT TAX POSITIONS AND THAT THERE ARE NO UNRECORDED TAX LIABILITIES. FEDERAL AND STATE TAX AUTHORITIES GENERALLY HAVE THE RIGHT TO EXAMINE THE PREVIOUS THREE YEARS OF TAX RETURNS FILED. ANY INTEREST OR PENALTIES ASSESSED TO THE FRIENDS OF THE RIVER ARE RECORDED IN OPERATING EXPENSES. NO INTEREST OR PENALTIES FROM FEDERAL OR STATE TAX AUTHORITIES WERE RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. 0 RIVER AWARDS 96256 96256 6343 17832 3642 RENDEVOUS BY 54743 54743 3607 10141 2071 150999 150999 9950 27973 5713 43636 107363 CHARLIE CENTER DIRECTOR 4024 RENTAL OF STORAGE SHED AND EVENT SPACE 0 X 1 4073 FMV X VARIOUS ITEMS 61 34236 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY BOARD OF DIRECTORS' FINANCE COMMITTEE AND EXECUTIVE DIRECTOR. THE FILING IS SIGNED BY THE BOARD TREASURER. FORM 990, PART VI, SECTION B, LINE 12C PRIOR TO APPROVING THE TRANSACTIONS, THE BOARD CONSIDERS AND IN GOOD FAITH DETERMINES AFTER REASONABLE INVESTIGATION UNDER THE CIRCUMSTANCES THAT THE CORPORATION COULD NOT OBTAIN A MORE ADVANTAGEOUS ARRANGEMENT WITH REASONABLE EFFORT UNDER THE CIRCUMSTANCES, AND THIS CORPORATION ENTERS INTO THE TRANSACTION FOR ITS OWN BENEFIT AND THE TRANSACTION IS FAIR AND REASONABLE TO THE CORPORATION AT THE TIME THE TRANSACTIONS IS ENTERED INTO. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS APPROVED BY THE EXECUTIVE DIRECTOR AND CONFIRMED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 OUR AUDITED FINANCIALS ARE ALSO AVAILABLE ON THE WEBSITE. FORM 990, PART IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 84,839. MANAGEMENT AND GENERAL EXPENSES 23,154. FUNDRAISING EXPENSES 25,604. TOTAL EXPENSES 133,597. PAYROLL FEES: PROGRAM SERVICE EXPENSES 2,177. MANAGEMENT AND GENERAL EXPENSES 973. FUNDRAISING EXPENSES 11,410. TOTAL EXPENSES 14,560. FORM 990, PART XII, LINE 2C: THE FINANCE COMMITTEE REVIEWS THE AUDIT BUT DOES NOT CHOSE THE ACCOUNTANT.