﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2024v5.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-09-25T17:44:17-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>851777754</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JACKSON &amp; EKLUND RMW MCKINLEYVILLE</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1680 SUTTER ROAD</AddressLine1Txt>
        <CityNm>MCKINLEYVILLE</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>955194217</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>680259824</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PACIFIC COAST FISH WILDLIFE &amp; WETLANDS</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>RESTORATION ASSOCIATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>PACI</BusinessNameControlTxt>
      <PhoneNum>7078395664</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 4574</AddressLine1Txt>
        <CityNm>ARCATA</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>955184574</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MITCHELL E FARRO</PersonNm>
      <PersonTitleTxt>SECRETARY/TREASURER</PersonTitleTxt>
      <PhoneNum>7078395664</PhoneNum>
      <SignatureDt>2025-09-16</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ROBERT SUTTER</PreparerPersonNm>
      <PTIN>P00661293</PTIN>
      <PhoneNum>7078224835</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>MITCHELL E FARRO</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>PO BOX 4574</AddressLine1Txt>
        <CityNm>ARCATA</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>955184574</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1551648</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.PCFWWRA.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1991</FormationYr>
      <LegalDomicileStateCd>CA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>FISH, WILDLIFE, AND WETLANDS RESTORATION</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>5</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>5</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>7</TotalEmployeeCnt>
      <TotalVolunteersCnt>0</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>289</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>439</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>701878</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>1550962</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>762</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>247</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>0</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>702929</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>1551648</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>189605</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>229739</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>490082</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>1249643</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>679687</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>1479382</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>23242</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>72266</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>339875</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>920347</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>162330</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>670536</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>177545</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>249811</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>FISH, WILDLIFE, AND WETLANDS RESTORATION</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>333564</ExpenseAmt>
      <RevenueAmt>378547</RevenueAmt>
      <Desc>FISH PASSAGE AND HABITAT FEATURES DESIGN PROJECTS COMPLETING ENGINEERED DESIGNS FOR BOTH FISH PASSAGE AT ROAD CROSSINGS AND RESTORATION OF OFF-CHANNEL WETLANDS AND INSTREAM FEATURES TO PROVIDE CRITICAL HABITAT FOR NATIVE SALMON AND OTHER AQUATIC SPECIES. EXTENSIVE FIELD SURVEY INFORMATION IS NEEDED IN A PROCESS TO DEVELOP 100% DESIGNS. PROJECT DESIGN TO STANDARDS SUITABLE FOR CONSIDERATION FOR FUNDING AGENCIES CURRENTLY REQUIRES CERTIFICATION BY REGISTERED ENGINEERS, ADDING SIGNIFICANT COSTS TO DEVELOP PROJECTS. PROJECTS LOCATED IN LITTLE RIVER (HUMBOLDT), LINDSAY CREEK (MAD RIVER), ROWDY CREEK (SMITH RIVER), SALMON CREEK (HUMBOLDT BAY), NORTH FORK MAD RIVER AND WILSON CREEK (DEL NORTE)PROJECTS: Q1910524, Q2210516, Q2210519, Q2210521, Q2310515, Q2310516, Q2310517, Q2310518</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>79532</ExpenseAmt>
        <RevenueAmt>90258</RevenueAmt>
        <Desc>WATERSHED ASSESSMENT AND PROJECT DESIGN. THIS PROJECTS INVOLVES COMPLETION OF EXTENSIVE FIELD SURVEY WORK TO IDENTIFY SITES WITH THE POTENTIAL FOR FUTURE SEDIMENT DELIVERY TO STREAM CHANNELS IN THE SPROUL CREEK WATERSHED. FIELD DATA IS USED TO DEVELOP A PRIORITIZED PLAN FOR PROJECTS IN THE WATERSHED THAT CAN BE IMPLEMENTED TO REDUCE FUTURE EROSION AFFECTING AQUATIC RESOURCES. SPECIALIZED GEOLOGICAL CONSULTANTS PROVIDE SUPERVISION AND QUALITY ASSURANCE FOR THE PROJECTS. THIS PROJECT INVOLVED COOPERATIVE EFFORTS WITH PUBLIC AGENCIES AND MULTIPLE PRIVATE LANDOWNERS. PROJECT LOCATED IN SPROUL CREEK (EEL RIVER TRIBUTARY)PROJECT: Q2296506</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>35695</ExpenseAmt>
        <RevenueAmt>40508</RevenueAmt>
        <Desc>RARE PLANT SURVEYS AND WETLAND DELINEATION MAPPING. THESE PROJECTS PROVIDED SURVEY INFORMATION AND MAPPING DOCUMENTING THE PRESENCE OR ABSENCE OF PROTECTED SPECIES OF RARE PLANTS AND JURISDICTIONAL WETLANDS AS NEEDED BY PUBLIC AGENCIES TO DESIGN AND PERMIT HABITAT RESTORATION PROJECTS. INFORMATION WAS PROVIDED TO THE CITY OF ARCATA, CITY OF EUREKA AND THE NONPROFIT DUCKS UNLIMITED TO ASSIST IN IMPLEMENTING LARGER PROJECTS BEING DEVELOPED UNDER THEIR JURISDICTION.PROJECTS ELK RIVER/CITY OF EUREKA AND CALIFORNIA NATIVE PLANT SOCIETY (CNPS 7046)</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>917868</ExpenseAmt>
        <RevenueAmt>1041649</RevenueAmt>
        <Desc>IMPLEMENTATION OF INSTREAM AND ESTUARY HABITAT RESTORATION PROJECTS. THESE IMPLEMENTATION PROJECTS REQUIRED SIGNIFICANT EFFORT TO SECURE REQUIRED PERMITS FROM MULTIPLE PERMITTING AGENCIES BEFORE ANY IMPLEMENTATION ACTIVITY IS ALLOWED. THESE IMPLEMENTATION PROJECTS WERE IN THE PERMITTING PHASE IN 2023 AND CONSTRUCTION ACTIVITIES BEGAN IN 2024, WITH THE RYAN CREEK PROJECT COMPLETED IN 2024. PROJECTS LOCATED IN RYAN CREEK (HUMBOLDT BAY), LINDSAY CREEK (MAD RIVER) AND LITTLE RIVER (HUMBOLDT)PROJECTS: Q2010508, Q2010522, Q2110514, Q2210513, Q2210517, Q2210518, Q2210526</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>917868</TotalOtherProgSrvcExpenseAmt>
      <TotalOtherProgSrvcRevenueAmt>1041649</TotalOtherProgSrvcRevenueAmt>
      <TotalProgramServiceExpensesAmt>1366659</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>0</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">1</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>2</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>7</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>1</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>5</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>5</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>0</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>0</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>0</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>0</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>MITCHELL E FARRO</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>7078395664</PhoneNum>
        <USAddress>
          <AddressLine1Txt>4615 CHAFFIN RD</AddressLine1Txt>
          <CityNm>MCKINLEYVILLE</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95519</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>DON BANDUCCI</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARGO MOORHOUSE</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MITCHELL E FARRO</PersonNm>
        <TitleTxt>SECRETARY/EXECUTIVE OFFICE</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVID BRADFIELD</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CASEY ALLEN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>0</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <AllOtherContributionsAmt>439</AllOtherContributionsAmt>
      <TotalContributionsAmt>439</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>CA FISH &amp; GAME</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>1505901</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1505901</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>CITY OF EUREKA</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>33434</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>33434</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>DUCKS UNLIMITED</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>11627</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>11627</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>1550962</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>247</TotalRevenueColumnAmt>
        <ExclusionAmt>247</ExclusionAmt>
      </InvestmentIncomeGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1551648</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1550962</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>247</ExclusionAmt>
      </TotalRevenueGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>78450</TotalAmt>
        <ProgramServicesAmt>19613</ProgramServicesAmt>
        <ManagementAndGeneralAmt>58837</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>132578</TotalAmt>
        <ProgramServicesAmt>113818</ProgramServicesAmt>
        <ManagementAndGeneralAmt>18760</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>18711</TotalAmt>
        <ProgramServicesAmt>11788</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6923</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>1445</TotalAmt>
        <ManagementAndGeneralAmt>1445</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>592</TotalAmt>
        <ManagementAndGeneralAmt>592</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>2971</TotalAmt>
        <ManagementAndGeneralAmt>2971</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>5693</TotalAmt>
        <ManagementAndGeneralAmt>5693</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>4831</TotalAmt>
        <ProgramServicesAmt>627</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4204</ManagementAndGeneralAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>199</TotalAmt>
        <ProgramServicesAmt>199</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>4580</TotalAmt>
        <ProgramServicesAmt>4500</ProgramServicesAmt>
        <ManagementAndGeneralAmt>80</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>8493</TotalAmt>
        <ManagementAndGeneralAmt>8493</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>SUBCONTRACTORS</Desc>
        <TotalAmt>1071794</TotalAmt>
        <ProgramServicesAmt>1071794</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SUPPLIES</Desc>
        <TotalAmt>129777</TotalAmt>
        <ProgramServicesAmt>129777</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>LICENSES &amp; PERMITS</Desc>
        <TotalAmt>14543</TotalAmt>
        <ProgramServicesAmt>14543</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>TELEPHONE</Desc>
        <TotalAmt>2838</TotalAmt>
        <ManagementAndGeneralAmt>2838</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>1887</TotalAmt>
        <ManagementAndGeneralAmt>1887</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1479382</TotalAmt>
        <ProgramServicesAmt>1366659</ProgramServicesAmt>
        <ManagementAndGeneralAmt>112723</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>109274</BOYAmt>
        <EOYAmt>122708</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>1211</BOYAmt>
        <EOYAmt>1650</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>222640</BOYAmt>
        <EOYAmt>793019</EOYAmt>
      </AccountsReceivableGrp>
      <LandBldgEquipCostOrOtherBssAmt>89327</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>86357</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>6750</BOYAmt>
        <EOYAmt>2970</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>339875</BOYAmt>
        <EOYAmt>920347</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>157330</BOYAmt>
        <EOYAmt>665536</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>5000</BOYAmt>
        <EOYAmt>5000</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>162330</BOYAmt>
        <EOYAmt>670536</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <CapStkTrPrinCurrentFundsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </CapStkTrPrinCurrentFundsGrp>
      <PdInCapSrplsLandBldgEqpFundGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </PdInCapSrplsLandBldgEqpFundGrp>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>177545</BOYAmt>
        <EOYAmt>249811</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>177545</BOYAmt>
        <EOYAmt>249811</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>339875</BOYAmt>
        <EOYAmt>920347</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>72266</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>379506</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>369875</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>499320</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>702168</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1551401</CurrentTaxYearAmt>
        <TotalAmt>3502270</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>379506</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>369875</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>499320</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>702168</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1551401</CurrentTaxYearAmt>
        <TotalAmt>3502270</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>3502270</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>51</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>49</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>96</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>762</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>247</CurrentTaxYearAmt>
        <TotalAmt>1205</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>3503475</TotalSupportAmt>
      <PublicSupportCY170Pct>0.99970</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99960</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>78258</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>75288</DepreciationAmt>
        <BookValueAmt>2970</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>11069</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>11069</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>2970</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>LAWSUIT SETTLEMENT PAYABLE</Desc>
        <Amt>5000</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>5000</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS REVIEWED BY THE DIRECTORS AT THE NEXT MEETING AFTER IS HAS BEEN FILED. IT IS NOT REVIEWED PRIOR TO SUBMITTING TO THE IRS DUE TO THE TIMING OF SUBMISSION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL REPORTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC</FormAndLineReferenceDesc>
        <ExplanationTxt>DON BANDUCCI - 1642 BAYWOOD LANE, BAYSIDE, CA 95524. MARGO MOORHOUSE - 2910 FIELDBROOK RD, FIELDBROOK, CA 95519. MITCHELL E. FARRO - P.O. BOX 291, TRINIDAD, CA 95570.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>