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    <ReturnTs>2025-06-09T18:45:20-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-03-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>954326198</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>EGAN CPAs LP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1545 N Columbus Ave</AddressLine1Txt>
        <CityNm>Glendale</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91202</ZIPCd>
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    <TaxPeriodBeginDt>2024-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>951186801</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SAN GABRIEL VALLEY PROTECTIVE</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ASSOCIATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>SANG</BusinessNameControlTxt>
      <PhoneNum>6268151300</PhoneNum>
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        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91702</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>K GARDNER</PersonNm>
      <PersonTitleTxt>EXEC DIR</PersonTitleTxt>
      <PhoneNum>6268151300</PhoneNum>
      <SignatureDt>2025-05-28</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Gail N Egan</PreparerPersonNm>
      <PTIN>P00075736</PTIN>
      <PhoneNum>8183462026</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <TotalRevenueAmt>138279</TotalRevenueAmt>
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      <PrintingPublicationsPostageAmt>38</PrintingPublicationsPostageAmt>
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      <TotalExpensesAmt>144621</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-6342</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>17611</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
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      <CashSavingsAndInvestmentsGrp>
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        <EOYAmt>11269</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>MONITORING ALL MATTERS PERTAINING TO WATER FLOW: SURFACE OR SUBTERRANEAN OF THE SAN GABRIEL RIVER AND ITS BRANCHES AND TRIBUTARIES AND ITS WATER RIGHTS.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>MONITORING ALL MATTERS PERTAINING TO WATER FLOW: SURFACE OR SUBTERRANEAN OF THE SAN GABRIEL RIVER AND ITS BRANCHES AND TRIBUTARIES AND ITS WATER RIGHTS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
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        <TitleTxt>PRESIDENT</TitleTxt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>M ZVIRBULIS</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>J TAYLOR</PersonNm>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>R BRYDEN</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>K BRADBURY</PersonNm>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>G GALINDO</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>J SANTANA</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
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      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
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      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
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      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>J TSAO</PersonNm>
        <USAddress>
          <AddressLine1Txt>725 NORTH AZUSA AVE</AddressLine1Txt>
          <CityNm>AZUSA</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>91702</ZIPCd>
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        <PhoneNum>6268151300</PhoneNum>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16 - Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: ENGINEERING. Amount: 90,683. Description: WATER RIGHTS FEES. Amount: 43,646. Description: ADMIN EXP AND OTHER. Amount: 6,264. Total to Form 990-EZ, line 16: 140,593.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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      <DeclarationDesc>The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
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