2025-11-14T16:36:20-06:00 2024-12-31 853893874 PUZDRAK AND STORTZ LLC 11754 JOLLYVILLE RD STE 102 AUSTIN TX 78759 990 2024-01-01 942400210 FRIENDS OF THE RIVER FOUNDATION FRIE 9164423155 3336 BRADSHAW ROAD SUITE 335 SACRAMENTO CA 95827 GARRICK CHANG TREASURER 9164423155 2025-11-12 1 1 MARK PUZDRAK CPA P01296839 5128272900 2025-11-12 X 2024 2025-03-06 01:10:19Z GARRICK CHANG 3336 BRADSHAW ROAD SUITE 335 SACRAMENTO CA 95827 940874 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. 12 12 8 25 0 0 614587 774118 15774 0 3639 29102 116578 92532 750578 895752 0 0 0 0 294811 443226 0 0 57455 240971 341343 535782 784569 214796 111183 1163555 1351202 226156 302620 937399 1048582 X FRIENDS OF THE RIVER PROTECTS AND RESTORES THE RIVERS OF CALIFORNIA BY INFLUENCING PUBLIC POLICY AND INSPIRING CITIZEN ACTION. WE WORK TO RESTORE RIVER FLOWS, REDUCE ADVERSE IMPACTS OF HYDROPOWER, PROMOTE SUSTAINABLE WATER AND FLOOD MANAGEMENT, UPHOLD LEGAL PROTECTIONS FOR RIVERS, AND BUILD PUBLIC INVOLVEMENT IN RIVER CONSERVATION. FOR HAS BEEN PROTECTING CALIFORNIA RIVERS FOR OVER 50 YEARS. FOR IS A LEADER IN OPPOSING THE MOST DAMAGING WATER PROJECTS IN CALIFORNIA, ESPECIALLY IN THE CONTEXT OF THE DROUGHT AND FLOOD RISKS POSED BY ACCELERATING CLIMATE CHANGE. 0 0 606984 RESTORING FLOWS TO CALIFORNIA RIVERS.FRIENDS OF THE RIVER WORKED TO RETURN WATER TO DRY AND DEPLETED RIVERS. FOR LED EFFORTS TO RESTORE FLOWS AND FISHERIES IN THE DEWATERED SECTIONS OF THE SAN JOAQUIN RIVER. FOR OPPOSED THE HARMFUL DELTA CONVEYANCE PROJECT, ENGAGED IN PROTESTING THE WATER RIGHTS, AND PARTICIPATED IN EXTENSIVE PUBLIC PLANNING AND DECISION-MAKING PROCESSES TO LIMIT HARMFUL IMPACTS OF THE PROJECT. FOR REPRESENTED ENVIRONMENTAL INTERESTS FOR THE AMERICAN RIVER THROUGH THE SACRAMENTO WATER FORUM WHICH WILL RESULT IN A HISTORIC WATER FORUM 2050 AGREEMENT. FOR LED EFFORTS TO RESTORE RIVER CONNECTIVITY IN THE MERCED WATERSHED AND ENSURE THE LOWER MERCED RIVER DOES NOT RUN DRY AGAIN. FOR PARTNERED WITH OVER 50 LOCAL AND REGIONAL GROUPS AND TRIBES WORKING TO RESTORE RIVERS THROUGHOUT CALIFORNIA, INCLUDING THREATS TO THE SAN FRANCISCO BAY DELTA ESTUARY, REWATERING THE KERN RIVER, RESTORING THE STANISLAUS, TUOLUMNE, MERCED, SAN JOAQUIN, ENSURING FLOWS ON THE AMERICAN, SACRAMENTO, AND YUBA RIVERS.PROTECTING RIVERS FROM WASTEFUL AND DESTRUCTIVE DAMS AND RESERVOIRS.FRIENDS OF THE RIVER MONITORED WATER POLICY FOR OVER 100 DAMS AND RESERVOIRS, ENGAGED IN PUBLIC PROCESSES FOR FUNDING, PERMITTING, WATER RIGHTS, OR ENVIRONMENTAL COMPLIANCE, TO IDENTIFY AND OPPOSE HARMFUL AND COSTLY IMPACTS FOR OVER 40 PROJECTS. OUR WORK FOCUSED ON PROJECTS SUCH AS THE PROPOSED SITES RESERVOIR, SHASTA DAM RAISE, DEL PUERTO RESERVOIR, AND PACHECO RESERVOIR, FOR LEADS A MULTI-STAKEHOLDER COALITION OF OVER 200 LEADERS IN CALIFORNIA WATER POLICY THAT TRACKS, SHARES INFORMATION, AND ORGANIZES JOINT ACTION ON SURFACE WATER RESERVOIR PROJECTS THROUGHOUT THE STATE. FOR ANALYZED THE ENDANGERED SPECIES PERMITS FOR EXISTING RESERVOIRS IN THE FEDERAL CENTRAL VALLEY PROJECT AND STATE WATER PROJECT, AND ENGAGED WITH DECISION-MAKERS TO IMPROVE COMPLIANCE WITH ENVIRONMENTAL LAWS.PROMOTING LOW IMPACT HYDROPOWER.HYDROPOWER AND PUMPED STORAGE PROJECTS CAN HAVE A TREMENDOUS NEGATIVE ENVIRONMENTAL, RECREATION, AND ECONOMIC IMPACTS ON RIVERS. HYDROPOWER DAM PROJECTS ARE RELICENSED ONCE A GENERATION, EVERY 30 TO 50 YEARS. FOR WORKED TO BALANCE THE NEEDS OF HYDROPOWER GENERATION WITH ENVIRONMENTAL, FISH PASSAGE, AND RECREATIONAL NEEDS. FOR SUPPORTED CLEAN WATER ACT SECTION 401 COMPLIANCE FOR RELICENSING DAMS ON THE YUBA AND TUOLUMNE RIVERS. FRIENDS OF THE RIVER PROVIDED LEADERSHIP ON OROVILLE DAM OPERATIONS AND FLOOD SAFETY ON THE FEATHER RIVER, AND FOCUSED EFFORTS ON AMERICAN RIVER LICENSE IMPLEMENTATION, RELICENSING FOR HYDROPOWER DAMS ON THE TUOLUMNE, YUBA, STANISLAUS, AND KERN RIVERS, AS WELL ADDRESSING THE RISKS OF PROPOSED PUMPED STORAGE PROJECTS ON THE MOKELUMNE AND OTHER RIVERS. BUILDING PUBLIC SUPPORT FOR RIVERS.FRIENDS OF THE RIVER INSPIRES, BUILDS AWARENESS AND SUPPORT FOR RIVER PROTECTION THROUGH EDUCATION, COMMUNICATION AND OUTDOOR PROGRAMS, PRODUCING MONTHLY NEWSLETTERS, SOCIAL MEDIA AND PRODIGIOUS DATA AND INFORMATION ON THE WEBSITE. FOR HOSTED 7 RIVER TRIPS FOR OVER 100 PEOPLE TO SUPPORT NATIVE TRIBES IN RECONNECTING TO THEIR ANCESTRAL WATERS, AND INSPIRE AND EDUCATE DECISION-MAKERS, INFLUENCERS, AND OTHER NONPROFIT ORGANIZATIONS IN CONNECTING TO THE RIVERS WE ARE ALL WORKING TO SAVE. 606984 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 0 0 1 1 0 0 0 0 0 0 0 0 1 12 0 1 8 1 0 0 0 0 1 1 1 1 0 0 0 0 X 12 12 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 BOARD CHAIR 3.00 X X 0 0 0 JANN DORMAN EXECUTIVE DIR. 40.00 X 0 0 0 CHARLIE CENTER VICE CHAIR 1.00 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 GARRICK CHANG DIRECTOR 1.00 X 0 0 0 ASHLEY OVERHOUSE DIRECTOR 1.00 X 0 0 0 DOUG MANER 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 COHEN SUMMERS DIRECTOR 1.00 X 0 0 0 MARK DUBOIS DIRECTOR EMERITUS 1.00 X 0 0 0 0 0 0 0 0 0 0 0 774118 114914 774118 29102 29102 131020 45122 85898 85898 GAIN FROM ENDOWMENT 611600 6634 6634 6634 895752 6634 0 115000 X 380766 315437 45896 19433 30113 17321 11845 947 32347 26554 4102 1691 10850 10850 247651 199050 26815 21786 5160 3915 1245 24155 20100 2396 1659 3977 3977 984 984 8173 2395 5778 SUPPLIES 6901 5470 1251 180 TELEPHONE/INTERNET 6121 4829 783 509 BANK FEES 5681 2606 963 2112 EQUIPMENT LEASING 5036 1054 2970 1012 16654 7269 2504 6881 784569 606984 120130 57455 692591 704580 305089 382703 41403 33328 27540 1830 6865 130484 44723 22641 85761 100001 110425 1163555 1351202 4896 13020 3478 221260 286122 226156 302620 X 791511 779463 145888 269119 937399 1048582 1163555 1351202 111183 0 X X 0 1 X 1 0 X 392924 486571 533869 630361 774118 2817843 4738 525 15774 21037 392924 491309 534394 646135 774118 2838880 39600 32007 34241 22135 26041 154024 0 39600 32007 34241 22135 26041 154024 2684856 7726 13010 2702 4212 29102 56752 7726 13010 2702 4212 29102 56752 15946 72062 10023 98031 416596 504319 609158 660370 803220 2993663 0.89680 0.89100 0.01900 0.01040 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 15,946. 2023 AMOUNT: $ 10,023. PPP FORGIVENESS - 2022 AMOUNT: $ 72,062. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 63 2869 2932 783333 786265 142940 35735 0 0 110443 81892 105367 142940 440642 660963 5176 3218 7461 2932 18787 27611 20473 26342 35735 110161 165242 144 63 207 98805 0 11158 1577 108386 87870 1928 9007 98805 104641 100 -15498 1373 87870 95143 2600 8394 1496 104641 83850 4600 7950 1257 95143 0 0 35476 32965 2511 95008 11758 83250 85761 BENEFICIAL INT PLACER COMM. FDTN. 108386 SECURITY DEPOSITS 2039 110425 ACCRUED VACATION PAYABLE 20908 CREDIT CARD PAYABLE 669 EIDL / SBA LOAN 140612 PASS THROUGH FUNDS 34228 ROU - LEASING LIABILITY 89310 SALES TA PAYABLE 395 286122 X 895752 0 895752 0 895752 784569 0 784569 0 784569 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 87046 87046 4300 13720 8940 RENDEVOUS BY 43974 43974 4840 11882 1440 131020 131020 9140 25602 10380 45122 85898 CHARLIE CENTER DIRECTOR 2519 RENTAL OF STORAGE SHED AND EVENT SPACE 0 X 1 1544 FMV X VARIOUS ITEMS 66 41144 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 199,050. MANAGEMENT AND GENERAL EXPENSES 26,815. FUNDRAISING EXPENSES 21,786. TOTAL EXPENSES 247,651. FORM 990, PART XII, LINE 2C: THE FINANCE COMMITTEE REVIEWS THE AUDIT BUT DOES NOT CHOSE THE ACCOUNTANT.