2026-03-19T12:13:34-05:00 2025-06-30 831445511 SMITH MARION & CO 1940 ORANGE TREE LANE SUITE 100 REDLANDS CA 92374 990 2024-07-01 453831928 SOUTHWEST RESOURCE MANAGEMENT ASSOCIATION SOUT 9513002844 4500 GLENWOOD DRIVE BLDG B RIVERSIDE CA 92501 CARL PONGS CHAIR 9513002844 2026-03-19 1 1 CARLOS CARAZO P02046597 9093072323 2026-03-19 2024 2025-03-06 01:10:19Z CARL PONGS 4500 GLENWOOD DRIVE BLDG B RIVERSIDE CA 92501 11192472 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 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. 5 5 0 0 0 0 570931 948928 500404 48721 1063235 2086215 0 0 2134570 3083864 0 0 0 0 0 0 0 0 0 779452 721867 779452 721867 1355118 2361997 46388217 50804997 4598797 4759711 41789420 46045286 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 208729 48721 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. 208729 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 5 5 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 CARL PONGS CHAIR 2.00 X X 0 0 0 BAXTER MILLER VICE-CHAIR 2.00 X X 0 0 0 WILLIAM STEIN TREASURER 2.00 X X 0 0 0 DAVE MATIAS SECRETARY 2.00 X X 0 0 0 DANIELLE COATS DIRECTOR 2.00 X 0 0 0 SHELLI LAMB OFFICER 6.00 X 0 0 0 0 0 0 0 0 0 0 0 948928 948928 SERVICING AND MITIGATION 900099 48721 48721 48721 1256748 1256748 8938075 8108608 829467 829467 829467 3083864 48721 0 2086215 X 61885 61885 59305 59305 145836 145836 290775 84631 206144 160913 160913 MISC 3153 2908 245 721867 208729 513138 0 78699 1989 12881089 12881089 12881089 33428429 37921919 46388217 50804997 1277089 1438003 3321708 3321708 4598797 4759711 X 1495444 3050588 40293976 42994698 41789420 46045286 46388217 50804997 2361997 1893869 0 X 0 1 X 1 0 X 2532027 2116350 1224 570931 948928 6169460 2171188 801971 807486 500404 48721 4329770 4703215 2918321 808710 1071335 997649 10499230 0 0 0 10499230 585162 1397133 1264862 908906 2086215 6242278 585162 1397133 1264862 908906 2086215 6242278 5288377 4315454 2073572 1980241 3083864 16741508 0.62710 0.77450 0.37290 0.22540 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 13 9548.00 1 1 616.00 93308 33428429 946863 3834248 287621 37921919 29699398 1242304 3062861 576134 33428429 26187286 707272 3096175 291335 29699398 28377040 2833347 -4810493 212608 26187286 18631965 4606134 5302407 144696 28377040 0.40831 0.59169 0 0 12881089 12881089 12881089 X 4831897 1893869 1893869 2938028 145836 145836 3083864 576031 0 576031 145836 145836 721867 PART II, LINE 5: 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. 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. 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 TOT HE WITH DONOR RESTRICTED ENDOWMENT, AND (C) ACCUMULATIONS TO THE WITH DONOR RESTRICTED 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 CALIFORNIA STATE LAW (SPMIFA), SRMA HAS CLASSIFIED WITH DONOR RESTRICTION THE FAIR VALUE OF DONATIONS RESTRICTED BY DONORS TO BE HELD AS ENDOWMENTS IN PERPTUITY. 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 SERVICE 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 STATMENTS. FORM 990, PART VI, SECTION B, LINE 11B ONCE THE DRAFT 990 IS PROVIDED TO THE CHIEF EXECUTIVE OFFICER, 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 DISCUSSIONS AND/OR ACTIONS 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 OTHER SERVICES: PROGRAM SERVICE EXPENSES 84,631. MANAGEMENT AND GENERAL EXPENSES 206,144. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 290,775. 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 203397 FMV