2025-10-24T02:26:51-07:00 2024-12-31 990 2024-01-01 953488027 Southwest Wetlands Interpretive Association SOUT 6195750550 PO Box 575 Imperial Beach CA 91933 Michael McCoy President 6195750550 2025-09-30 1 2024 2025-03-06 01:10:19Z X Michael A McCoy PO Box 575 Imperial Beach CA 91933 2256838 0 X https://tijuanaestuary.org/foundation/ X 1980 CA The education, acquisition, protection, and restoration of coastal wetlands. 5 5 16 0 8200 0 1304378 2248638 0 0 45656 8200 0 0 1350034 2256838 0 0 0 0 907435 1049775 0 0 0 423476 1139047 1330911 2188822 19123 68016 1146688 1774063 467316 1007850 679372 766213 Southwest Wetlands Interpretive Association manages wetland restoration and protection projects in the Tijuana River NERR, the South SD Bay refuge, and Border Field State Park. Southwest Wetlands Interpretive Association also monitors wetland ecosystems and provides staffing and program support for the TRNERR. In 2024, Southwest Wetlands Interpretive Association continued to be funded to work in collaboration with regional partners to develop strategies to ensure coastal resiliency. Work is being done in Mexico, adjacent to the Reserve, to stem sediment and trash flows. 0 0 1073829 1080444 12654 Southwest Wetlands Interpretive Association provides program support and staffing for the Research Program, the Coastal Training Program, and the Stewardship Programs at the Tijuana River National Estuarine Research Reserve (TRNERR) with an emphasis on coastal resiliency. 898305 898259 0 Southwest Wetlands Interpretive Association maintains wetlands restoration and protection projects in TRNERR and South San Diego Bay. Final design, engineering, permitting and pre-construction monitoring continues in preparation of implementation of further wetlands restoration in the Reserve. Southwest Wetlands Interpretive Association is in its thirteenth year of post-construction monitoring of San Diego Bay Salt Ponds Restoration. Southwest Wetlands Interpretive Association's restoration and protection projects include continual monitoring support of Los Penasquitos Lagoon. 0 0 0 1972134 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 6 0 1 16 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 1 0 0 0 0 1 1 0 0 1 1 0 0 0 1 0 0 0 CA X Cristina Bingham 6195750550 PO Box 575 Imperial Beach CA 91933 Jeff Crooks Research Coordinator 40 0 X 121816 0 0 Kristen Goodrich Coastal Training Program Coordinator 40 0 X 106256 0 0 Clayton Phillips Board Member 2 0 X 0 0 0 Michael McCoy President, Board of Directors 10 0 X 0 0 0 William Tippets Vice President 3 0 X 0 0 0 Gary Brown Treasurer 6 0 X 0 0 0 Justin Anderson Secretary 5 0 X 0 0 0 228072 0 0 2 0 0 0 Anchor QEA Inc 1201 3rd Avenue Suite 2600 Seattle WA 98101 Environmental Services 691448 1 0 0 0 0 1941126 307512 2495 2248638 0 8200 0 8200 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2256838 0 8200 0 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 847428 721833 125595 0 42079 34511 7568 0 93697 76203 17494 0 66571 55736 10835 0 0 0 0 0 1080 450 630 0 15275 15275 0 0 0 0 0 0 0 1428 0 1428 0 919150 910220 8930 0 0 0 0 0 9656 0 9656 0 13835 9068 4767 0 0 0 0 0 0 0 0 0 14336 14336 0 0 0 0 0 0 22068 21671 397 0 300 0 300 0 0 0 0 0 0 0 0 0 8942 0 8942 0 Program Supplies for Reserve Programs 121744 121744 0 0 Membership dues, permits, subscriptions, service charge 8681 6362 2319 0 Donated Materials (offset to the income recording) 2495 0 2495 0 Appreciation Gift 57 0 57 0 2188822 1972134 216688 0 348467 520210 78488 69352 353719 792355 0 0 0 0 0 0 0 0 0 0 6163 13829 0 359851 378317 0 0 0 0 0 0 0 0 1146688 1774063 159583 613929 0 0 227500 270277 0 0 0 0 0 0 0 0 10000 5000 70233 118644 467316 1007850 X 292768 401337 386604 364876 679372 766213 1146688 1774063 X 68016 0 0 0 0 18825 X 0 1 X 1 1 1 X 1239024 1419413 1333913 1304378 2248638 7545366 0 0 0 0 0 0 0 0 0 0 0 0 1239024 1419413 1333913 1304378 2248638 7545366 7545366 35495 37351 -59467 45656 30246 89281 0 0 0 0 0 0 139 0 971 0 0 1110 7635757 0 0.98816 0.98908 X Schedule A, Part II, Line 10 2022- $971 cash reward from association business credit card; 2020 - $139 workshop funds RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 91360 0 8185 0 0 1428 98117 82702 0 9941 0 0 1283 91360 96288 0 -12595 0 0 991 82702 82009 0 15565 0 0 1286 96288 74753 0 8340 0 0 1084 82009 0.49 0.51 0 0 0 0 Accrued Vacation 64039 Beneficiary Payable 54605 118644 2274235 22046 0 0 0 22046 2252189 4649 0 4649 2256838 2187394 0 0 0 0 0 2187394 1428 0 1428 2188822 Schedule D, Part V, Line 2a Lines 2a and 2c were amended to correct a data entry error. The organization holds 49% of its endowment funds as board-designated or quasi-endowment (line 2a) and 0% as term endowment (line 2c). This correction aligns with the organization's internal fund designations and donor restrictions. Schedule D, Part V, Line 4 Southwest Wetlands Interpretive Association adopts investment and spending policies for the endowment to provide a predictable stream of funding for general operations, while maintaining purchasing power of the assets. The endowment was established for unrestricted support with the corpus of $50,000 to remain permanently donor-restricted. Schedule D, Part XI, Line 2a Southwest Wetlands Interpretive Association is a remainder beneficiary of a charitable remainder trust. One beneficiary receives cash payments and Southwest Wetlands Interpretive Association will receive the remaining assets upon that beneficiary's passing. Under GAAP, Southwest Wetlands Interpretive Association's audited statements recognize the unrealized gains on the trust's investments as revenue. For tax-reporting purposes on the Form 990, such gains are not recognized as revenue until they are realized, that is, when Southwest Wetlands Interpretive Association receives the cash according to the trust terms. The difference is properly reconciled on Schedule D, Part Xl, Line 2a. Schedule D, Part XI, Line 4a Investment expenses associated with the Agee Stree Charitable Remainder Unitrust ($3,221); investment expenses associated with the endowment ($1,428) Schedule D, Part XII, Line 4a Investment expenses associated with the endowment totaling $1,428. Form 990, Header, Line B Schedule D, Part V, lines 2a and 2c were amended to correct a data entry error. The organization holds 49% of its endowment funds as board-designated or quasi-endowment (line 2a) and 0% as term endowment (line 2c). This correction aligns with organization's internal fund designations and donor restrictions. Form 990, Part VI, Section A, Line 4 In January 2025, the board adopted a revised Mission Statement and added a Vision Statement to reflect updated strategic priorities. The updated statements are available on the organization's website listed in Line J. In March 2025, the organization formally changed its legal name to Tijuana Estuary Foundation, replacing the previous name, Southwest Wetlands Interpretive Association Form 990, Part VI, Section B, Line 11b Southwest Wetlands Interpretive Association's draft Form 990 is emailed to board members for review before filing. Form 990, Part VI, Section C, Line 19 Southwest Wetlands Interpretive Assocation's governing documents, conflict of interest policy, and financial statements are made available upon request. Form 990, Part IX, Line 11g Program Contractor Services - $691,488 Anchor QEA, environmental services; $45,710 Nordby Biological Consulting, Field Biologist - wetlands restoration projects; $40,370 AECOM, environmental services; $32,775 Michelle Cordrey, contract GIS for TRNERR providing GIS mapping and other technical support; $17,280 Southern California Coastal Water Research Project, eDNA bight samples; $17,169 UC San Diego, nutrient samples; $16,533 Concur, Inc., environmental consulting; $12,878 Red Tail Environmental, archaeological & GIS services; $7,740 El-Alfie, facilitator for board and staff retreat; $7,563 Mario Gonzalez Duran, identification and design of pilot project to impove coastal resilience for base solutions in Tijuana, MX; $3,500 Californa Wildlife Foundation, Climate Science Alliance - Meaningful Engagement Training; $2,501 Houndsystems, data collection at Los Peñasquitos Lagoon; $2,209 Roca Communications, social impact communications specializing in coastal environmental programs and projects; $1,250 Minimal Chaos, website development and design. Program Outside Services - $4,048 San Diego Bay Aquaculture - FLUPSY services; S2,963 Pablo Urias, backhoe services in the city of Tijuana, B.C. MX; $1,459 Ad Consultoria, mapping and translation work to improve social and ecological resilience in US MX region; $1,240 North County Student Transportation, bus services to TRNERR; $575 Generation STEAM, booth fee for the Festival of Science and Engineering; $455 DRI Supervision y Projectos, physical survey and study of contour lines in the city of Tijuana, B.C. MX; $417 Tresguerras (Three Wars), transportation of coconut fiber rolls; $138 West Coast IT Group, technical remote support for phishing email; Management and general expenses - $8,351 Move Central Moving & Storage, storage containers for office items; $579 West Coast IT Group - tech support for computer Form 990, Part XI, Line 9 The amount reported reflects 2024's unrealized gain associated with Southwest Wetlands Interpretive Association's charitable remainder unitrust. This gain is recognized in the audited financial statements in accordance with GAAP, but it is not included in Form 990 revenue as the remainder interest is contingent upon a certain event and is not yet realized. Additional details are also provided on Schedule D, Part Xlll. Agee St CRUT PO Box 575 Imperial Beach CA 91933 846863541 Trustee to a charitable trust CA N/A T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Southwest Wetlands Interpretive Association is required to undergo both an audit of financial statements and single audit. The process of the audit often extends beyond the organization's form 990 filing date, so an extention is filed.