Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 23,915 | 18,415 | 24,368 | 27,989 | 38,153 | 132,840 |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | 600 | 7,875 | 250 | 27,662 | 9,798 | 46,185 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 0 | |||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | 0 | |||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | 0 | |||||
| 6 | Total. Add lines 1 through 5 | 24,515 | 26,290 | 24,618 | 55,651 | 47,951 | 179,025 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 0 | |||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 0 | |||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | 179,025 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 24,515 | 26,290 | 24,618 | 55,651 | 47,951 | 179,025 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 897 | 1,613 | 1,032 | 504 | 637 | 4,683 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 0 | |||||
| c | Add lines 10a and 10b. | 897 | 1,613 | 1,032 | 504 | 637 | 4,683 |
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | 0 | |||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 611 | 1,660 | 2,271 | |||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 26,023 | 29,563 | 25,650 | 56,155 | 48,588 | 185,979 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2022 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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6
Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2023. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | 22015553 |
| Software Version: | 2022v5.0 |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section B, Line 11b | Information to complete Form 990 is provided to the Paid Return Prepared by the Treasurer. After the Treasurers preliminary review of the draft of Form 990, the current is distributed to the Chairman and other Executive Committee members. Once the draft is reviewed and approved, Form 990 is electronically signed by the Chairman and Treasurer and is filed with the IRS. |
| Form 990, Part VI, Section B, Line 15a | All members of the Executive Committee are non-compensated volunteers, NYSCTU has no compensated employees. |
| Form 990, Part VI, Section B, Line 15b | All members of the Executive Committee are non-compensated volunteers, NYSCTU has no compensated employees. |
| Form 990, Part VI, Section C, Line 19 | NYSCTU is not required by New York State law to have audited financial reports based on revenues less than the statutory thresholds. Form 990 is a required submission as part of the State Charity Registration Renewal process.NYSCTU is listed on the Guidestar (https://guidestar.com) website. Interested people should refer to Guidestar to view the most current and historical Forms 990.TUNs Conflict of Interest Policy and Whistleblower Policy is available on TUNs website (https://tu.org).NYSCTUs By-Laws are available upon written request to:New York State Council of Trout Unlimited, Inc.185 West John St.Hicksville, NY 11802-8049 |
| Form 990, Part IX, Line 24e | Awards and plaques: Column (A) - Total = $206; Column (B) - Program Services = $0; Column (C) - Management & General = $206; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Conservation projects: Column (A) - Total = $1000; Column (B) - Program Services = $1000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | FEF projects: Column (A) - Total = $2960; Column (B) - Program Services = $2960; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Fundraising expenses: Column (A) - Total = $874; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $874 |
| Form 990, Part IX, Line 24e | Other types of expense: Column (A) - Total = $528; Column (B) - Program Services = $0; Column (C) - Management & General = $528; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Postage: Column (A) - Total = $235; Column (B) - Program Services = $0; Column (C) - Management & General = $235; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Printing and Publications: Column (A) - Total = $215; Column (B) - Program Services = $0; Column (C) - Management & General = $215; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Supplies : Column (A) - Total = $443; Column (B) - Program Services = $0; Column (C) - Management & General = $443; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Telephone and internet: Column (A) - Total = $784; Column (B) - Program Services = $0; Column (C) - Management & General = $784; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e | Website & CRM: Column (A) - Total = $2837; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $2837 |
| FORM 990, PART III, LINE 4a, PROGRAM SERVICE ACCOMPLISHMENTS | During the sixty years since its founding, conservation has been one of the cornerstones of NYSCTUs program and activities. These conservation initiatives focus on ensuring vibrant habitats to sustain cold-water fisheries. The building blocks for conserving, protecting, restoring, and sustaining cold water fisheries include:In-Stream Habitat: Eroded and widened by increased flash flooding, shallow in the summer, rivers and streams require restoration into healthy places for trout and other aquatic life. Creating deep pools, in-stream habitat structures provide refuge and reduce the impact of hot, dry weather.Riparian Buffers: Planting trees and shrubs along stream and river banks is simple and impactful. Plant roots protect against erosion and filter polluted runoff, while the shade from their canopy cools the water and protects trout from predators.Dam and Culvert Removal: These structures inhibit the free migration and movement of trout and salmon. Removing dams and culverts, often installed many decades ago, restores rivers and streams to their original state. Reconnecting rivers and streams is one of the most important strategies to secure a future for cold, healthy rivers under current climate change predictions.TUN Chapters and their members provide on-the-ground labor and resources for completing these projects with guidance from NYSCTUs Conservation Committee and help from TUN staff assigned to the Northeast. In some cases, NYSCTU also provides supplementary funding. The Conservation Committee also oversees implementing TUNs strategic Priority Waters program. The purpose of the science-based Priority Waters program is to ensure that projects are identified and undertaken on waterbodies with the best chance of increasing wild and native fish populations.Besides conservation, NYSCTUs programs and activities include building community through outreach and education.These are some examples of Conservation Programmatic Services:Stream RestorationWiscoy Creek begins in south-central Wyoming County and flows southeasterly about 25 miles before draining into the Genesee River in Allegany County. The Wiscoy is considered the premier wild brown trout stream in western New York, forming one of the most productive watersheds for wild brown trout in New York State.During the past year, over 400 feet of the badly eroded bank was restored along with the construction of 17 Lunker structures that provided overhead cover and holding areas for Wiscoys Wild Brown trout population. The TUN/New York Department of Environmental Conservation (NYDEC) materials grant of $5,000 was used to purchase stone and rock for the project. The Western New York Chapter (WNYTU) partnered with the United States Fish and Wildlife Service (USFWS), NYDEC, and the Wyoming County Soil and Water District(WCSWD).The Saranac River empties into Lake Champlain at the City of Plattsburgh in Clinton County, New York. The river flows in a northeasterly direction from its source at Upper Saranac Lake in the Adirondack Mountains. The Lake Champlain Chapter received an Embrace-A-Stream grant from TUN to commence work during 2023.The goal of this project is to restore in-stream habitat for landlocked Atlantic salmon and promote the stability of an eroding bank. Specific objectives are (1) restore 0.1 miles of habitat for landlocked Atlantic salmon within the lower Saranac River, (2) improve water quality by reducing erosion of SUNY Plattsburghs vulnerable streambank, and (3) educate and inform the public on watershed health, natural stream functions, and biological requirements of salmonids. To achieve these objectives, Lake Champlain TU and our partners will (1 & 2) contract an excavator operator to install habitat structures that improve habitat and river stability and (3) host events and publish press releases to disseminate information and educate the public. Lake Champlain TU is partnering with SUNY, USFWS , NYSCTU, NYDEC, and TUN to improve the habitat for landlocked Atlantic salmon in the Saranac River.The Imperial Mills Dam, a few miles upstream of Lake Champlain, has frustrated anglers for decades by blocking fish migration. A Council Member has been fighting for many years for removal of this dam. A small victory has been won: The NYDEC has agreed to build a concrete, vertical-slot fish ladder with a lamprey barrier and new smelt tanks for salmon rearing and stocking.Cattaraugus Creek is a stream, approximately 68 miles long, in western New York in the United States. The creek drains a wooded rural portion of western New York southwest of Buffalo into Lake Erie. In its lower course it flows primarily through the Cattaraugus Reservation of the Seneca tribe. The Creek holds wild brook, brown and rainbow trout as well as steelhead trout. Members of WNYTU undertook a project to stabilize part of the stream bank on Upper Cattaraugus Creek by installing of 4 Lunker structures. The Wyoming County Soil and Water District also assisted with this project.Crow Creek Culvert Replacement project: WNYTU partnered with Buffalo Niagara Waterkeeper, USFWS, NYDEC, and the WCSWD to replace a culvert to reconnect a fragmented section of this brook trout stream. Seven lunker structures were installed along with in-stream habitat cover.Tree PlantingThe Members of the New York City Chapter of TU and the Croton Watersxhed Chapter of TU conducted the 7th Annual Arbor Day tree planting on the Amawalk River and planted 3' (2 gal.) willows.Members of WNYTU planted 400 trees along sections of Wiscoy Creek that helped enhance riparian cover at previous project sites.In April, 2022, TU Volunteer members across New York State devoted 1,100 hours to plant 1,750 trees in connection with TUNs Plant for Our Future program.AdvocacyNYSCTU members are participating in two significant initiatives. Upper Delaware and Neversink. A longstanding issue on the Upper Delaware has been the difference in fishing regulations promulgated by New York and Pennsylvania. A Council member is the Chair of a committee to attain uniform regulations. The Neversink River flows through Ulster and Sullivan counties in southeastern New York state; as a 55-mile-long tributary of the Delaware River. Started in January, 2023 with an expected year-end completion date, a Neversink Watershed Management Plan (NWMP) will serve as a non-binding and voluntary blueprint to ensure the future sound management of the watershed. It will guide local stakeholders to understand how the watershed works. Its conclusions will assist municipalities, conservation organizations, community members, and other partners to work towards a shared vision that benefits all watershed stakeholders. Members representing the Councils viewpoint have been and will continue being active participants in developing this Plan. Building Community Through Outreach Programmatic ServicesNYSCTU has two primary initiatives:The Service Partnership caters to active and veteran military personnel and firstresponders. Peer-reviewed research has demonstrated the benefits of outdooractivity, mainly fly fishing, in aiding recovery from traumatic shock.In September 2022, in partnership with Rivers of Recovery (ROR), a three-day flyfishing trip in the Adirondacks on the AuSable River was organized by a Council member for combat and active duty military personnel. Approximately 40 people attend this event at no cost to them. ROR staff assisted participants. A world renown hotel provided lodging, meals, drift boats and equipment.Diversity and Women offers programs geared toward women and those identifying as women to increase membership for this demographic and provide opportunities for them to learn about fly-fishing in a non-threatening manner. In addition, women with breast cancer can join the Casting for Recovery program to seek solace from other similarly affected women and comfort from the joys of fly-fishing and outdoor activity.During the year, programs ranging from teaching the fundamentals of flyfishing to outings to practice techniques learned were held across New York State.Education Programmatic ServicesNYSCTU offers programs designed to attract and engage young people. Some of these encourage membership in TUN. Others, such as Trout Waters Trout Camp and Trout-in-the-Classroom, provide real-life experiences. All these programs aim to build the next generation of environmental stewards and conservation champions among boys and girls, young men, and young women. Most of these initiatives and activities have been overseen by a Council member.Overall, youth membership in TUN increased by 47 TU Teens and 176 Stream Explorers.Council members hosted the Annual Trout Waters Youth Camp for an intensive 6-day session from June 26 to July 1, 2022. 4 girls and 11 boys, ages 14 to 18, learned about trout stream ecology and trout habitat, identifying aquatic insects that trout eat, and fly tying. Campers also received expert instruction from experienced anglers in fly casting and fishing |
| FORM 990, PART III, LINE 4a, PROGRAM SERVICE ACCOMPLISHMENTS-continued | Trout or Salmon in the Classroom ("TIC") has been a signature program of TUN for more than 20 years. It is a way for teachers to introduce more environmental themes and STEM (science, technology, engineering, and math) disciplines into their curriculum for students K to 12. A 55-gallon aquarium equipped with a water chiller and filter is set-up in a classroom to simulate trout habitat. Trout eggs are received from a local hatchery during the fall and are placed in the tank. For the remainder of the school year, students observe the development of the trout from hatchlings to fry to fingerling while monitoring their progress by collecting data, regulating feeding, and examining water quality. Through the program, students not only learn about a trout's lifecycle, but the ecosystem as well. The final step is a field trip in the Spring to a local trout fishery where the fingerlings are released. This past year, 245 schools with over 19,000 students partnered with local TU Chapters.6 TU Chapters have partnered with 6 Costa 5 Rivera College Fishing Clubs. The intent of this program is to enable the continuing development of the most empowered, educated, and conservation-minded generation of college fly anglers in history. |
| FORM 990, PART III, LINE 4b, PROGRAM SERVICE ACCOMPLISHMENTS: | Fisheries Enhancement Fund; Among its functions, the Federal Energy Regulatory Commission (FERC) oversees the initial licensing for an agreed-upon period and subsequent relicensing of non-Federal hydropower projects (effectively, dams constructed on waterbodies to generate electricity). Prior to licensing or relicensing, stakeholders have an opportunity to participate in the approval process. Hydropower facility owners may be required to pay restitution to resolve issues raised during the relicensing process.The fund originated as part of a (FERC) relicensing settlement for power generation facilities at the Stewarts Bridge and Conklingville Dam sites on the Sacandaga River. These facilities are managed by Brookfield Renewable Energy today. The settlement agreement specified that money from the Fisheries Enhancement Fund FEF, be expended for these designated purposes in New York State:1.Stream habitat improvement.2.Fishing access to include those with disabilities.3.Heritage Strain brook trout restoration.4. Public fishing rights acquisition.These four categories provide a broad range of project funding possibilities. Examples of past project funding include river restoration at the Rivermeade site on the East. Branch of the Ausable River, the Chittenango Creek restoration project in Madison County, the Horse Brook crossing project at the confluence of Horse Brook and the Beaverkill and phase I of the Black Creek Brookie Project. NYSCTU is responsible for the stewardship of the FEF assets, and therefore it maintains the Fisheries Enhancement Fund as one of its treasury functions. Annual contributions to the FEF are made by Brookfield Renewable Energy Brookfield's donations are adjusted annually according to the inflation rate index and have increased over the years. |
| FORM 990, PART VI, SECTION A, Line 8b , Governing Body and Management: | There are no Committees having authority to act on behalf of the Governing body. |
| FORM 990, PART VI, SECTION B, Line 12a, CONFLICT OF INTEREST POLICY: | Members of the Executive Committee are bound to comply with TUNs Conflict of Interest Policy. |
| FORM 990, PART VI, SECTION B, Line 13, WHISTLEBLOWER POLICY: | TUN has established protocols for all TU members to report violations of TUNs policies or illegal actions to TUNs Legal Counsel, TUNs Board Chair, or TUNs Ethics Hotline. |
| FORM 990, SCHEDULE B, PART I, DESCRIPTION OF LISTED CONTRIBUTIONS: | BROOKFIELD RENEWAL ENERGY ($8,542)Brookfield Renewable U.S. is a leading owner, operator, and developer of renewable power, delivering innovative, renewable power solutions that accelerate the world towards a sustainable, low-carbon future.TROUT UNLIMITED NATIONAL ($15,452)TUN rebates a small portion of renewal membership dues to NYSCTU each year. This is the fiscal year 2021-2022 payment received in September 2022.NEW YORK COUNCIL OF TROUT UNLIMITED, INC ($11,205)NYSCTU held an annual fundraising campaign. |
| Software ID: | 22015553 |
| Software Version: | 2022v5.0 |