2025-03-21T18:33:53-05:00 2024-06-30 954835865 GOEHNER ACCOUNTANCY CORPORATION 251 S LAKE AVENUE SUITE 730 PASADENA CA 91101 990 2023-07-01 453831928 SOUTHWEST RESOURCE MANAGEMENT ASSOCIATION SOUT 9513002844 4500 GLENWOOD DRIVE RIVERSIDE CA 92501 CARL PONGS CHAIR 9513002844 2025-02-28 1 1 KRISTIN CREIGHTON P00216922 6264496321 2025-02-25 2023 2025-03-06 01:10:19Z CARL PONGS 4500 GLENWOOD DRIVE RIVERSIDE CA 92501 8787917 0 X N/A X 2011 CA MONITORS AND MANAGES OPEN SPACE CONSERVATION EASEMENTS AND FEE TITLE LANDS IN IMPERIAL, SAN DIEGO, RIVERSIDE, SAN BERNARDINO, LOS ANGELES, ORANGE, KERN AND VENTURA COUNTIES; CONDUCTS THE NATIVE RESTORATION PROGRAM KNOWN AS THE SANTA ANA RIVER WATERSHED IN LIEU FEE PROGRAM; MONITOR AND MANAGES NATIVE BIRDS, REPTILES, FISH, AMPHIBIANS AND MAMMALS IN SOUTHERN CALIFORNIA; AND OBTAINS GRANTS TO SUPPORT SOME OF THE ABOVE ACTIVITIES. 7 7 0 7 0 0 1224 570931 807486 500404 350764 1063235 0 0 1159474 2134570 0 0 0 0 0 0 0 0 0 713005 779452 713005 779452 446469 1355118 42623902 46388217 4189226 4598797 38434676 41789420 THE SOUTHWEST RESOURCE MANAGEMENT ASSOCIATION IS DEDICATED TO PROMOTING, MANAGING AND PRESERVING NATURAL RESOURCES THROUGH COLLABORATIVE PARTNERSHIPS FOR THE ECONOMIC AND ECOLOGICAL BENEFIT OF THE COMMUNITIES WE WORK IN. 0 0 208700 500404 THE ASSOCIATION MONITORS AND MANAGES OPEN SPACE CONSERVATION EASEMENTS AND FEE TITLE LANDS IN IMPERIAL, SAN DIEGO, RIVERSIDE, SAN BERNARDINO, LOS ANGELES, ORANGE, KERN AND VENTURA COUNTIES. THE ASSOCIATION MONITORS AND MANAGES NATIVE BIRDS, REPTILES, FISH, AMPHIBIANS AND MAMMALS IN SOUTHERN CALIFORNIA. THE ASSOCIATION ALSO CONDUCTS THE NATIVE RESTORATION PROGRAM KNOWN AS THE SANTA ANA RIVER WATERSHED IN LIEU FEE PROGRAM. 208700 1 1 0 0 0 0 1 0 0 1 1 0 0 0 0 1 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 1 0 1 4 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X SHELLI LAMB 9094994904 4500 GLENWOOD DRIVE RIVERSIDE CA 92501 X PAUL RODRIGUEZ CHAIR 4.00 X X 0 0 0 CAROL BARTELS VICE CHAIRPERSON 4.00 X X 0 0 0 CARL PONGS TREASURER AND SECRETARY 4.00 X X 0 0 0 SEAN MILL SECRETARY (PART-YEAR) 2.00 X X 0 0 0 DANIELLE COATS DIRECTOR 2.00 X 0 0 0 DAVE MATIAS DIRECTOR 2.00 X 0 0 0 WILLIAM STEIN JR DIRECTOR 2.00 X 0 0 0 0 0 0 0 0 0 0 0 570931 570931 SERVICING AND MITIGATION REVENUE 900099 500404 500404 500404 908906 908906 6807676 6653347 154329 154329 154329 2134570 500404 0 1063235 X 67304 67304 47561 47561 252192 91469 160723 409571 409571 MISCELLANEOUS 2824 2366 458 779452 208700 570752 0 43415 78699 12881089 12881089 12881089 29699398 33428429 42623902 46388217 867518 1277089 3321708 3321708 4189226 4598797 X 1932883 1495444 36501793 40293976 38434676 41789420 42623902 46388217 1355118 1999626 0 X 0 1 X 1 0 X 4425980 2532027 2116350 1224 570931 9646512 2664738 2171188 801971 807486 500404 6945787 7090718 4703215 2918321 808710 1071335 16592299 0 0 0 16592299 671717 585162 1397133 1264862 908906 4827780 671717 585162 1397133 1264862 908906 4827780 1920 1920 7764355 5288377 4315454 2073572 1980241 21421999 0.77450 0.71120 0.22540 0.17800 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 13 9547.64 1 1 586.00 100763 29699398 1242304 3062861 576134 33428429 26187286 707272 3096175 291335 29699398 28377040 2833347 -4810493 212608 26187286 18613195 4606134 5302407 144696 28377040 12553188 5701039 632693 273725 18613195 0.47000 0.53000 0 0 12881089 12881089 12881089 X 4134196 1999626 1999626 2134570 0 2134570 779452 0 779452 0 779452 PART II, LINE 9: THE ASSOCIATION RECEIVES CONSERVATION EASEMENTS. SOUTHWEST RESOURCE MANAGEMENT ASSOCIATION CLASSIFIES THE ORIGINAL AMOUNT OF ENDOWMENT AS WITH DONOR RESTRICTED NET ASSETS. THE ASSOCIATION HAS TWO YEARS TO ACCEPT AND RECORD THE EASEMENT. PRIOR TO RECORDING THE EASEMENT, ALL GAINS ARE RECORDED AS WITH DONOR RESTRICTED ADDITIONS TO THE ENDOWMENT. AFTER THE RECORDING OF THE EASEMENT, THE AMOUNT OF THE PRINCIPAL IS ADJUSTED FOR INFLATION AND THE REMAINING EARNINGS WILL BE RECORDED AS WITH DONOR RESTRICTION, WHICH IS IN ACCORDANCE WITH THE NATURE OF AN ENDOWMENT. PART V, LINE 4: SOUTHWEST RESOURCE MANAGEMENT ASSOCIATION'S ENDOWMENT CONSISTS OF INDIVIDUAL FUNDS ESTABLISHED BY DONORS TO PROVIDE ANNUAL FUNDING FOR SPECIFIC ACTIVITIES AND GENERAL OPERATIONS. THE BOARD OF DIRECTORS OF SOUTHWEST RESOURCE MANAGEMENT ASSOCIATION HAS INTERPRETED THE CALIFORNIA UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT (SPMIFA) AS REQUIRING THE PRESERVATION OF THE FAIR VALUE OF THE ORIGINAL GIFT AS OF THE GIFT DATE OF THE DONOR-RESTRICTED ENDOWMENT FUNDS ABSENT EXPLICIT DONOR STIPULATIONS TO THE CONTRARY. AS A RESULT OF THIS INTERPRETATION, SRMA CLASSIFIES AS WITH DONOR RESTRICTED NET ASSETS (A) THE ORIGINAL VALUE OF GIFTS DONATED TO THE WITH DONOR RESTRICTED ENDOWMENT, (B) THE ORIGINAL VALUE OF SUBSEQUENT GIFTS TO THE WITH DONOR RESTRICTION ENDOWMENT, AND (C) ACCUMULATIONS TO THE WITH DONOR RESTRICTION ENDOWMENT MADE IN ACCORDANCE WITH THE DIRECTION OF THE APPLICABLE DONOR GIFT INSTRUMENT AT THE TIME THE ACCUMULATION IS ADDED TO THE FUND. THE REMAINING PORTION OF THE DONOR-RESTRICTED ENDOWMENT FUND THAT IS NOT CLASSIFIED IN WITH DONOR RESTRICTED NET ASSETS IS CLASSIFIED AS WITH DONOR RESTRICTED NET ASSETS UNTIL THOSE AMOUNTS ARE APPROPRIATED FOR EXPENDITURE BY SRMA IN A MANNER CONSISTENT WITH THE STANDARD OF PRUDENCE PRESCRIBED BY SPMIFA. IN ACCORDANCE WITH CALIFORNIA STATE LAW (SPMIFA), SRMA HAS CLASSIFIED WITH DONOR RESTRICTION THE FAIR VALUE OF DONATIONS RESTRICTED BY DONORS TO BE HELD AS ENDOWMENTS IN PERPETUITY. THE FINANCE COMMITTEE HAS INTERPRETED THE STATE LAW AS REQUIRING PRESERVATION OF THE FAIR VALUE OF THE ORIGINAL ENDOWMENT GIFT, AS OF THE GIFT DATE, UNLESS THERE ARE EXPLICIT DONOR STIPULATIONS TO THE CONTRARY. AS A RESULT OF THIS INTERPRETATION, SRMA CLASSIFIES AS WITH DONOR RESTRICTED THE ORIGINAL VALUE OF GIFTS MADE TO THE WITH DONOR RESTRICTED ENDOWMENT. PART X, LINE 2: SRMA IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE CODE SECTION 23701D, THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. SRMA HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. SRMA HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART II, LINE 8 THE ASSOCIATION'S CONSERVATION EASEMENTS HELD ARE OPEN SPACE AND FOR RESTORATION PURPOSES ONLY. THEREFORE THE CODE SECTIONS REFERENCED IN ITEM 8 ARE NOT APPLICABLE. FORM 990, PART VI, SECTION B, LINE 11B ONCE THE DRAFT 990 IS PROVIDED TO THE CHIEF EXECUTIVE OFFICE, AN ADMINISTRATIVE/MITIGATION COMMITTEE MEETING IS CALLED AND THE CHAIR, TREASURER AND CHIEF EXECUTIVE OFFICER REVIEW THE DRAFT, MAKE COMMENTS TO THE AUDITOR AND IF THERE ARE NO ADDITIONAL CORRECTIONS, THE 990 IS PLACED ON THE AGENDA FOR FULL BOARD REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE BOARD REVIEWS THE CONFLICT STATEMENTS ON FILE AND UPDATES AS NEEDED. WHEN THERE IS A NEW PROJECT BEFORE THE BOARD, ALL BOARD MEMBERS ARE ASKED IF THERE ARE ANY POTENTIAL CONFLICTS A BOARD MEMBER MAY HAVE RELATED TO THE SPECIFIC PROJECT. IF THERE IS, THE BOARD MEMBER WOULD RECUSE THEMSELVES FROM ALL DISCUSSION AND/OR ACTION RELATED TO THE SPECIFIC PROJECT. FORM 990, PART VI, SECTION C, LINE 18 UPON WRITTEN REQUEST THE ASSOCIATION WILL MAKE AVAILABLE THE FORM 990 AND FORM 1023. FORM 990, PART VI, SECTION C, LINE 19 UPON WRITTEN REQUEST THE ASSOCIATION WILL MAKE AVAILABLE THE GOVERNING DOCUMENTS, POLICIES AND/OR FINANCIAL STATEMENTS. FORM 990, PART IX, LINE 11G CONSULTING AND ADMINISTRATION: PROGRAM SERVICE EXPENSES 91,469. MANAGEMENT AND GENERAL EXPENSES 160,723. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 252,192. RIVERSIDE-CORONA RESOURCE CONSERVATION DISTRICT 4500 GLENWOOD DRIVE BLDG A RIVERSIDE CA 92501 330071697 CONSERVATION OF NATURAL RESOURCES CA DIV 9 PRC 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 RIVERSIDE-CORONA RESOURCE CONSERVATION DISTRICT P 163448 FAIR MARKET VALUE