2026-04-11T12:59:44-05:00 2025-06-30 WITHUMSMITHBROWNPC 200 SPECTRUM CENTER DRIVE STE 1700 IRVINE CA 92618 990 2024-07-01 455412769 IRVINE RANCH CONSERVANCY % IRVINE RANCH CONSERVANCY IRVI 7145084757 4727 PORTOLA PARKWAY IRVINE CA 92620 Michael O'Connell PRESIDENT & CEO 7145084757 2026-05-15 true true NILMARY FLORES P01596171 9492612808 2024 2025-03-06 01:10:19Z Michael O'Connell 4727 PORTOLA PARKWAY IRVINE CA 92620 10627560 false X www.irconservancy.org X 2012 CA TO PROVIDE STEWARDSHIP AND LAND MANAGEMENT SERVICES TO PROPERTY OWNERS AND OTHERS. 8 8 58 564 0 0 5626059 6014902 2159683 2504284 253304 205568 69912 302806 8108958 9027560 0 0 0 0 4768381 5446692 0 0 0 3175228 3062883 7943609 8509575 165349 517985 6982544 7099899 2949290 2548660 4033254 4551239 X TO PROVIDE STEWARDSHIP AND LAND MANAGEMENT SERVICES TO PROPERTY OWNERS AND OTHERS, TO HELP PROPERTY OWNERS PROTECT, PRESERVE AND ENHANCE WILDERNESS AND NATURAL HABITATS ON THEIR PROTECTED LANDS, AND TO OFFER A RANGE OF RECREATIONAL AND EDUCATIONAL PUBLIC PROGRAMS. false false 6394125 2807090 TO PROVIDE STEWARDSHIP AND LAND MANAGEMENT SERVICES TO PROPERTY OWNERS AND OTHERS, TO HELP PROPERTY OWNERS PROTECT, PRESERVE AND ENHANCE WILDERNESS AND NATURAL HABITATS ON THEIR PROTECTED LANDS, AND TO OFFER A RANGE OF RECREATIONAL AND EDUCATIONAL PUBLIC PROGRAMS. 6394125 true true false false false false false false false false true false false false true true false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 50 0 true 58 true false false false false false false false false false false false false X 8 8 false false false false false true false true true false false true false true true true true false CA X IRVINE RANCH CONSERVANCY 7145084757 4727 PORTOLA PARKWAY IRVINE CA 92620 MICHAEL O'CONNELL PRESIDENT & CEO 40.0 0.0 X 302759 0 32766 Nathan Gregory PhD Sr VP, Chief Programs Officer 40.0 0.0 X 209114 0 16750 Dave Raetz VICE PRESIDENT & CAO 40.0 0.0 X 192122 0 32975 Sherry Fuller SENIOR DIRECTOR HUMAN RESOURCE 40.0 0.0 X 168330 0 28582 ADAM MAYWHORT DIRECTOR- PLANNING & INFRASTRU 40.0 0.0 X 121700 0 5810 Geoff Barnard Chair 0.5 0.0 X X 0 0 0 Ann Muscat PHD Vice-Chair 0.5 0.0 X X 0 0 0 Nikki Buffa Secretary 0.5 0.0 X X 0 0 0 David Doran Treasurer 0.5 0.0 X X 0 0 0 Albert F Bennett PHD Past Chair & Asssistant Treasu 0.5 0.0 X X 0 0 0 Bill Campell Director 0.5 0.0 X 0 0 0 Jane Russo Director 0.5 0.0 X 0 0 0 Woody Smeck Director 0.5 0.0 X 0 0 0 994025 0 116883 5 false true false 0 6014902 6014902 MITIGATION CONTRACT FEES 2504284 2504284 2504284 205568 205568 0 0 0 0 0 1600000 1600000 0 0 0 0 0 0 0 0 0 0 OTHER INCOME 900099 62652 62652 NATIVE SEED FARM REVENUE 900099 240154 240154 302806 9027560 2807090 205568 0 0 0 0 828879 233648 595231 0 3576888 2982327 594561 131567 109880 21687 592322 470090 122232 317036 234607 82429 0 13382 9903 3479 37440 27706 9734 0 0 0 119413 88366 31047 39238 29036 10202 139784 103440 36344 265779 196676 69103 0 322964 247873 75091 149969 110977 38992 0 0 0 0 52231 38651 13580 332368 245952 86416 PROGRAM CONSULTING SERVICES 1057763 893745 164018 FIELD EQUIPMENT & SUPPLIES 298341 298341 LOSS ON IMPAIRMENT OF ASSETS 150000 150000 PLANNING & INFRASTRUCTURE 43476 32172 11304 40735 40735 8509575 6394125 2115450 0 X 355168 704162 4604608 3810176 0 0 174079 581797 0 0 0 0 0 0 1238824 1478977 127322 64784 1691435 1351352 244186 340083 0 0 0 0 0 0 0 0 238357 119920 6982544 7099899 105087 109091 0 0 2238182 1874717 0 0 0 0 0 0 0 0 359013 431281 247008 133571 2949290 2548660 X 2391991 2909976 1641263 1641263 4033254 4551239 6982544 7099899 517985 X X false true X true false X 5785723 5627168 6077767 5626059 6014902 29131619 362942 477965 1193379 2159683 2504284 6698253 0 0 0 6148665 6105133 7271146 7785742 8519186 35829872 0 58329 135621 457010 586583 669637 1907180 58329 135621 457010 586583 669637 1907180 33922692 1176 8777 174638 253304 205568 643463 0 1176 8777 174638 253304 205568 643463 0 47553 29331 24910 69912 300421 472127 6197394 6143241 7470694 8108958 9025175 36945462 0.91818 0.93930 0.01742 0.01420 X SCHEDULE A, PART III, LINES 1 & 2: THE ORGANIZATION HAS ANALYZED ITS CONTRACTS TO DETERMINE IF THEY SHOULD BE CLASSIFIED AS GRANT REVENUE OR PROGRAM SERVICE REVENUE. CONTRACTS THAT WERE DETERMINED TO PROVIDE A SERVICE FOR THE DIRECT BENEFIT OF THE PUBLIC AND NOT PRIMARILY FOR THE GOVERNMENT ENTITY ITSELF HAVE BEEN CLASSIFIED AS GRANTS ON PART III LINE 1. CONTRACTS THAT PRIMARILY BENEFIT THE GOVERNMENT ENTITY DIRECTLY HAVE BEEN REPORTED ON PART III LINE 2 AS PROGRAM SERVICE FEES. THESE CONTRACTS ARE PROPERLY SHOWN AS GRANTS THROUGHOUT THE FORM 990 AND FOR PURPOSES OF THE SCH. A PART III PUBLIC SUPPORT TEST. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 135196 132303 2893 1556239 1219049 337190 340083 0 OPERATING LEASE LIABILITIES 133571 133571 X 8647021 12000 -150000 -138000 8785021 242539 242539 9027560 8129036 12000 -242539 -230539 8359575 150000 150000 8509575 PART X, LINE 2: The Organization is exempt from federal and state income taxes under the provisions of Section 501(c)(3) of the Internal Revenue Code and corresponding provisions of the California Revenue and Taxation Statute. However, the Organization is subject to income taxes on any net income that is derived from a trade or business, regularly carried on, and not in furtherance of the purposes for which it was granted exemption. The Organization determined it had no tax liability at June 30, 2025. As a matter of course, various taxing authorities, including the IRS, have the authority to regularly audit the Organization. Management believes that the Organization's tax positions comply with applicable tax law and has adequately provided for these matters. The Organization has adopted the provisions of accounting standards relating to accounting and reporting for uncertainty in income taxes. For the Organization, these provisions could be applicable to the incurrence of any unrelated business income attributable to the Organization. Because of the Organization's general tax-exempt status, adoption of the standard does not have a material impact on the Organization's financial statements. Accordingly, no provision for income taxes has been provided in the accompanying financial statements. Part XI, Line 2D: Loss on Impairment Assets: -$150,000 Part XI, Line 4B: Seed Farm Revenue charged as Inventory production expense Reclassify as revenue for tax purposes : $240,154 Reclassify Income as revenue for Tax purpose- $2,385 Part XII, Line 2D: Seed Farm Revenue charged as Inventory production expense Reclassify as revenue for tax purposes : $240,154 Reclassify Income as revenue for Tax purpose- $2,385 Part XII, Line 4b: Loss on Impairment Asset: $150,000 X X X X X false false false false false false false false false MICHAEL O'CONNELL PRESIDENT & CEO 298235 0 0 0 4524 0 11726 0 21040 0 335525 0 0 0 Nathan Gregory PhD Sr VP, Chief Programs Officer 208274 0 0 0 840 0 8642 0 8108 0 225864 0 0 0 Dave Raetz VICE PRESIDENT & CAO 191282 0 0 0 840 0 8231 0 24744 0 225097 0 0 0 Sherry Fuller SENIOR DIRECTOR HUMAN RESOURCE 167490 0 0 0 840 0 6996 0 21586 0 196912 0 0 0 FORM 990, PART I, LINES 8 & 9: THE ORGANIZATION HAS ANALYZED ITS CONTRACTS FOR THE CURRENT FISCAL YEAR TO DETERMINE IF THEY SHOULD BE CLASSIFIED AS GRANT REVENUE OR PROGRAM SERVICE REVENUE. CONTRACTS THAT WERE DETERMINED TO PROVIDE A SERVICE FOR THE DIRECT BENEFIT OF THE PUBLIC AND NOT PRIMARILY FOR THE GOVERNMENT ENTITY ITSELF HAVE BEEN CLASSIFIED AS GRANTS ON PART I LINE 8. CONTRACTS THAT PRIMARILY BENEFIT THE GOVERNMENT ENTITY DIRECTLY HAVE BEEN REPORTED ON PART I LINE 9 AS PROGRAM SERVICE FEES. THESE CONTRACTS ARE PROPERLY SHOWN AS GRANTS THROUGHOUT THE FORM 990 AND FOR PURPOSES OF THE SCH. A PART III PUBLIC SUPPORT TEST. FORM 990, PART VI, SECTION A, LINE 7A: ACCORDING TO THE BYLAWS, THE BOARD OF DIRECTORS IS APPOINTED BY THE 3-MEMBER FOUNDERS BOARD, WHICH IS IN TURN APPOINTED BY A THIRD PARTY. THE FOUNDERS BOARD ONLY HAS THE POWER TO APPOINT, REAPPOINT AND REMOVE BOARD MEMBERS, IT DOES NOT OPERATE THE ORGANIZATION AND IS NOT INVOLVED IN ANY OTHER ORGANIZATIONAL MATTERS. FOUNDER'S BOARD MEMBERS ARE NOT EMPLOYEES OF THE THIRD PARTY, THEY ARE SEPARATE INDIVIDUALS. FORM 990, PART VI, SECTION B, LINE 11B: A COMMITTEE OF THE BOARD OF DIRECTORS WILL REVIEW FORM 990 BEFORE IT IS FILED ANY CHANGES OR QUESTIONS RECOMMENDED BY THE BOARD WILL BE IMPLEMENTED BY THE CPA'S PER DISCUSSION WITH THE MEMBERS WHO REVIEWED THE RETURN BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. A COPY OF THE FORM 990 WILL BE FORWARDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C: EACH DIRECTOR, TRUSTEE, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: (A) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; (B) HAS READ AND UNDERSTANDS THE POLICY; (C) HAS AGREED TO COMPLY WITH THE POLICY; AND(D) UNDERSTANDS THE CORPORATION IS OPERATED EXCLUSIVELY FOR THE PROMOTION OF SOCIAL WELFARE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX EXEMPT PURPOSES. FORM 990, PART VI, SECTION B, LINE 15: A COMPENSATION STUDY HAS BEEN CONDUCTED FOR ALL OFFICERS AND KEY EMPLOYEES OF THE IRVINE RANCH CONSERVANCY AND APPROVED BY THE BOARD WITHOUT THE INPUT OF ANY OFFICER WHOSE COMPENSATION IS IN REVIEW. EACH OFFICER AND KEY EMPLOYEE ALSO HAVE A WRITTEN EMPLOYMENT CONTRACT. FORM 990, PART VI, SECTION C, LINE 18: THE MOST RECENT AUDITED FINANCIAL STATEMENTS, THE GOVERNING DOCUMENTS AND 990 ARE AVAILABLE AT OUR MAIN ACCOUNTING OFFICE AND CAN BE ACCESSED DURING REGULAR BUSINESS HOURS. FORM 990, PART VI, SECTION C, LINE 19: ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE SELECTION PROCESS HAS NOT CHANGED.