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SOUTHWEST RESOURCE MANAGEMENT ASSOCIATION: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
SOUTHWEST RESOURCE MANAGEMENT ASSOCIATION (EIN 45-3831928)
Tax period
2020-07-01 to 2021-06-30
Filed
2022-05-16
IRS object ID
202221369349306792
Schema version
2020v4.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2022-05-16T12:14:16-05:00ReturnTs
Tax Period End2021-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN954835865PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GOEHNER ACCOUNTANCY CORPORATIONBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1251 S LAKE AVENUE SUITE 730AddressLine1Txt
CityPASADENACityNm
State AbbreviationCAStateAbbreviationCd
ZIP91101ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN453831928EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SOUTHWEST RESOURCE MANAGEMENTBusinessNameLine1Txt
Business Name Line2ASSOCIATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlSOUTBusinessNameControlTxt
Phone9513002844PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14500 GLENWOOD DRIVEAddressLine1Txt
CityRIVERSIDECityNm
State AbbreviationCAStateAbbreviationCd
ZIP92501ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPAUL RODRIGUEZPersonNm
Person TitleCHAIRPersonTitleTxt
Phone9513002844PhoneNum
Signature2022-05-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstPAULPersonFirstNm
Person LastRODRIGUEZPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKRISTIN CREIGHTONPreparerPersonNm
PTINP00216922PTIN
Phone6264496321PhoneNum
Preparation2022-05-12PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerPAUL RODRIGUEZPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line14500 GLENWOOD DRIVEAddressLine1Txt
CityRIVERSIDECityNm
State AbbreviationCAStateAbbreviationCd
ZIP92501ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$19,334,405GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2011FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionMONITORS 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.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers8TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$4,425,980PYContributionsGrantsAmt
CY Contributions Grants$2,532,027CYContributionsGrantsAmt
PY Program Service Revenue$2,664,738PYProgramServiceRevenueAmt
CY Program Service Revenue$2,171,188CYProgramServiceRevenueAmt
PY Investment Income$671,717PYInvestmentIncomeAmt
CY Investment Income$1,555,506CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$7,762,435PYTotalRevenueAmt
CY Total Revenue$6,258,721CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$483,480PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$0PYOtherExpensesAmt
CY Other Expenses$387,939CYOtherExpensesAmt
PY Total Expenses$483,480PYTotalExpensesAmt
CY Total Expenses$387,939CYTotalExpensesAmt
PY Revenues Less Expenses$7,278,955PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$5,870,782CYRevenuesLessExpensesAmt
Total Assets BOY$31,603,356TotalAssetsBOYAmt
Total Assets EOY$41,375,087TotalAssetsEOYAmt
Total Liabilities BOY$3,567,385TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,721,433TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$28,035,971NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$37,653,654NetAssetsOrFundBalancesEOYAmt
MissionTHE 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.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$193,894ExpenseAmt
Revenue$2,171,188RevenueAmt
DescTHE 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.Desc
Total Program Service Expenses$193,894TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation EasementsYes (1)ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgYes (1)TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document5IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SHELLI LAMBBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9094994904PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14500 GLENWOOD DRIVEAddressLine1Txt
CityRIVERSIDECityNm
State AbbreviationCAStateAbbreviationCd
ZIP92501ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
PAUL RODRIGUEZ
CHAIR4.00Yes (X)Yes (X)$0$0$0
CAROL BARTELS
VICE CHAIR4.00Yes (X)Yes (X)$0$0$0
ALFRED BONNETT
SECRETARY4.00Yes (X)Yes (X)$0$0$0
CARL PONGS
TREASURER4.00Yes (X)Yes (X)$0$0$0
CHARLES COLLADAY
DIRECTOR (PART-YEAR)2.00Yes (X)$0$0$0
SEAN MILL
DIRECTOR (PART-YEAR)2.00Yes (X)$0$0$0
ROY TAKENO
DIRECTOR2.00Yes (X)$0$0$0
JOHN GLESS
DIRECTOR (PART-YEAR)2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$2,532,027AllOtherContributionsAmt
Total Contributions$2,532,027TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescSERVICING REVENUEDesc
Business900099BusinessCd
Total Revenue Column$2,171,188TotalRevenueColumnAmt
Related Or Exempt Func Income$2,171,188RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$2,171,188TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$585,162TotalRevenueColumnAmt
Exclusion$585,162ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$14,046,028SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$13,075,684SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$970,344SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$970,344TotalRevenueColumnAmt
Exclusion$970,344ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,258,721TotalRevenueColumnAmt
Related Or Exempt Func Income$2,171,188RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$1,555,506ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$31,421TotalAmt
Program Services$31,421ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$32,181TotalAmt
Program Services$32,181ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$166,874TotalAmt
Program Services$126,876ProgramServicesAmt
Management And General$39,998ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$154,047TotalAmt
Management And General$154,047ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Total$3,416TotalAmt
Program Services$3,416ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$387,939TotalAmt
Program Services$193,894ProgramServicesAmt
Management And General$194,045ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$109,072BOYAmt
EOY$116,958EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$96,705BOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$12,881,089LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$12,881,089BOYAmt
EOY$12,881,089EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$18,516,490BOYAmt
EOY$28,377,040EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$31,603,356BOYAmt
EOY$41,375,087EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$245,677BOYAmt
EOY$399,725EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$3,321,708BOYAmt
EOY$3,321,708EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,567,385BOYAmt
EOY$3,721,433EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,591,497BOYAmt
EOY$2,370,430EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$25,444,474BOYAmt
EOY$35,283,224EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$28,035,971BOYAmt
EOY$37,653,654EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$31,603,356BOYAmt
EOY$41,375,087EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$5,870,782ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$3,746,901NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,822,981CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,900,426CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,070,980CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,425,980CurrentTaxYearMinus1YearAmt
Current Tax Year$2,532,027CurrentTaxYearAmt
Total$18,752,394TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$2,664,738CurrentTaxYearMinus1YearAmt
Current Tax Year$2,171,188CurrentTaxYearAmt
Total$4,835,926TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,822,981CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,900,426CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,070,980CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,090,718CurrentTaxYearMinus1YearAmt
Current Tax Year$4,703,215CurrentTaxYearAmt
Total$23,588,320TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$23,588,320PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$181,860CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$782,914CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$484,543CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$671,717CurrentTaxYearMinus1YearAmt
Current Tax Year$585,162CurrentTaxYearAmt
Total$2,706,196TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$181,860CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$782,914CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$484,543CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$671,717CurrentTaxYearMinus1YearAmt
Current Tax Year$585,162CurrentTaxYearAmt
Total$2,706,196TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$891CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7,843CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,739,295CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,920CurrentTaxYearMinus1YearAmt
Total$2,749,949TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,005,732CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,691,183CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,294,818CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,764,355CurrentTaxYearMinus1YearAmt
Current Tax Year$5,288,377CurrentTaxYearAmt
Total$29,044,465TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.81210PublicSupportCY509Pct
Public Support PY5090.81540PublicSupportPY509Pct
Investment Income CY0.09320InvestmentIncomeCYPct
Investment Income PY0.08390InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Preservation Public UseYes (X)PreservationPublicUseInd
Protection Natural HabitatYes (X)ProtectionNaturalHabitatInd
Preservation Open SpaceYes (X)PreservationOpenSpaceInd
Total Easements8TotalEasementsCnt
Total Acreage8964.34TotalAcreageCnt
Historic Structure Easements0HistoricStructureEasementsCnt
Historic Strctr Easements Aftr8HistoricStrctrEasementsAftrCnt
Modified Easements0ModifiedEasementsCnt
States Easements Held1StatesEasementsHeldCnt
Written Policy MonitoringYes (1)WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement1770.00StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement$129,229ExpensesIncurredEnforcementAmt
Section170h Rqr Stsfd0Section170hRqrStsfdInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$18,613,195BeginningYearBalanceAmt
Contributions$4,606,134ContributionsAmt
Investment Earnings Or Losses$5,302,407InvestmentEarningsOrLossesAmt
Other Expenditures$144,696OtherExpendituresAmt
End Year Balance$28,377,040EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$12,553,188BeginningYearBalanceAmt
Contributions$5,701,039ContributionsAmt
Investment Earnings Or Losses$632,693InvestmentEarningsOrLossesAmt
Other Expenditures$273,725OtherExpendituresAmt
End Year Balance$18,613,195EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$10,360,584BeginningYearBalanceAmt
Contributions$2,071,825ContributionsAmt
Investment Earnings Or Losses$240,254InvestmentEarningsOrLossesAmt
Other Expenditures$119,475OtherExpendituresAmt
End Year Balance$12,553,188EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$6,199,615BeginningYearBalanceAmt
Contributions$3,886,727ContributionsAmt
Investment Earnings Or Losses$1,067,289InvestmentEarningsOrLossesAmt
Other Expenditures$793,047OtherExpendituresAmt
End Year Balance$10,360,584EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$70,615BeginningYearBalanceAmt
Contributions$5,768,247ContributionsAmt
Investment Earnings Or Losses$360,753InvestmentEarningsOrLossesAmt
End Year Balance$6,199,615EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY0.44000PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.56000TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$12,881,089OtherCostOrOtherBasisAmt
Book Value$12,881,089BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$12,881,089TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$10,005,622TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$3,746,901NetUnrealizedGainsInvstAmt
Revenue Not Reported$3,746,901RevenueNotReportedAmt
Revenue Subtotal$6,258,721RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$6,258,721TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$387,939TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$387,939ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$387,939TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 8THE ASSOCIATION'S CONSERVATION EASEMENTS HELD ARE OPEN SPACE AND FOR RESTORATION PURPOSES ONLY. THEREFORE THE CODE SECTIONS REFERENCED IN ITEM 8 ARE NOT APPLICABLE.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BONCE 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 12CANNUALLY, 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 18UPON WRITTEN REQUEST THE ASSOCIATION WILL MAKE AVAILABLE THE FORM 990 AND FORM 1023.
FORM 990, PART VI, SECTION C, LINE 19UPON WRITTEN REQUEST THE ASSOCIATION WILL MAKE AVAILABLE THE GOVERNING DOCUMENTS, POLICIES AND/OR FINANCIAL STATEMENTS.
FORM 990, PART IX, LINE 11GCONSULTING AND ADMINISTRATION: PROGRAM SERVICE EXPENSES 126,876. MANAGEMENT AND GENERAL EXPENSES 39,998. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 166,874.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1RIVERSIDE-CORONA RESOURCE CONSERVATION DISTRICTBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line14500 GLENWOOD DRIVE BLDG AAddressLine1Txt
CityRIVERSIDECityNm
State AbbreviationCAStateAbbreviationCd
ZIP92501ZIPCd
FieldValueIRS element (for citing)
EIN330071697EIN
Primary ActivitiesCONSERVATION OF NATURAL RESOURCESPrimaryActivitiesTxt
Legal Domicile StateCALegalDomicileStateCd
Exempt Code SectionDIV 9 PRCExemptCodeSectionTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1RIVERSIDE-CORONA RESOURCE CONSERVATION DISTRICTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypePTransactionTypeTxt
Involved$124,779InvolvedAmt
Method Of Amount DeterminationFAIR MARKET VALUEMethodOfAmountDeterminationTxt

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