SANTA ANA WATERSHED ASSOCIATION OF RCDS: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- SANTA ANA WATERSHED ASSOCIATION OF RCDS (EIN 46-0495604)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-11-11
- IRS object ID
- 202213159349304036
- Schema version
- 2021v4.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-11-11T10:21:53-08:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 862034371 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Halliday & Company Certified Public Acc | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 415 San Jacinto St | AddressLine1Txt |
| City | Redlands | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 923735748 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460495604 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Santa Ana Watershed Association | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SANT | BusinessNameControlTxt |
| Phone | 9517801012 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1835 Chicago Avenue NO STE C | AddressLine1Txt |
| City | Riverside | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92507 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Brian Brady | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Signature | 2022-11-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Brian | PersonFirstNm |
| Person Last | Brady | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Chadrick Halliday | PreparerPersonNm |
| PTIN | P02443125 | PTIN |
| Phone | 9094993802 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Brian Brady | PrincipalOfficerNm |
| Gross Receipts | $4,472,919 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | SAWATERSHED.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2003 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | Dedicated to the promotion of a healthy Santa Ana River watershed for wildlife and people. It is an action-oriented organization that accomplishes environmental management measures on the ground, working collaboratively with other agencies and private citizens. It implements facets of the Santa Ana River Watershed program annually to restore natural functions and resources of the river. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 60 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $431,328 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,901,129 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,728,133 | CYProgramServiceRevenueAmt |
| PY Investment Income | $212,694 | PYInvestmentIncomeAmt |
| CY Investment Income | $313,458 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $4,113,823 | PYTotalRevenueAmt |
| CY Total Revenue | $4,472,919 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,817,531 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,775,217 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,626,455 | PYOtherExpensesAmt |
| CY Other Expenses | $1,344,107 | CYOtherExpensesAmt |
| PY Total Expenses | $4,443,986 | PYTotalExpensesAmt |
| CY Total Expenses | $4,119,324 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$330,163 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $353,595 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,949,501 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,098,465 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,451,507 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,006,393 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,497,994 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,092,072 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The Santa Ana River Watershed Association SAWA develops, coordinates and implements natural resource programs that support a sustainable ecosystem and social benefits from the San Bernardino Mountains to the Pacific Ocean. SAWA is committed to the protection and improvement of areas within the Santa Ana River watershed. Major FOCI of SAWA are the removal of invasive species, which is a significant problem throughout the watershed, native habitat enhancement and the protection of endangered and threatened species. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $2,151,237 | ExpenseAmt |
| Revenue | $2,326,600 | RevenueAmt |
| Desc | Biological monitoring - SAWA biologists play an active role in the watershed program. Biologists monitor invasive removal projects to protect both endangered and more common wildlife species. They actively manage field projects involving avian, herpetological and mammal populations. They also manage a monitoring program for the endangered, Least Bell's Vireo that includes survey, nest monitoring and Cowbird management. 3,756 Cowbirds removed, 6,231 trap days, 50 traps were deployed. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,420,091 | ExpenseAmt |
| Revenue | $1,401,533 | RevenueAmt |
| Desc | Invasive plant and animal removal-habitat restoration, primarily through Arundo control, is the current central focus of the watershed program. The endangered species work and other wildlife monitoring is necessary for compliance with regulatory permits. SAWA conducted on-going maintenance and control of non-native species on over 4,555 acres of habitat. In addition, .8 acres of habitat were actively planted, restored and managed by SAWA. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $3,571,328 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | Yes (true) | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 17 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 60 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jennette El Morsy Adm MGR | PersonNm |
| Phone | 9517801012 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1835 Chicago Ave Ste C | AddressLine1Txt |
| City | Riverside | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92507 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| Brian J Brady | |||||||
| Executive Director | 40.00 | 0.00 | $155,768 | $0 | $0 | ||
| Melody Aimar | |||||||
| Bio Prog. Manager | 40.00 | 0.00 | $131,366 | $0 | $0 | ||
| Jennette El Morsy | |||||||
| Adm. Svcs. Manager | 40.00 | 0.00 | $106,319 | $0 | $0 | ||
| Dick Zembal | |||||||
| Director | 5.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Brett Mills | |||||||
| Treasurer | 5.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Rick Neugebauer | |||||||
| Chairman | 5.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Kerwin Russell | |||||||
| Secretary | 3.50 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Mandy Parkes | |||||||
| Director | 3.50 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $393,453 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $431,328 | GovernmentGrantsAmt |
| Total Contributions | $431,328 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Habitat Restoration Svcs. | 561000 | $1,401,533 | $1,401,533 |
| Wildlife & Habitat MGMT. | 561000 | $2,326,600 | $2,326,600 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,728,133 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $313,458 | TotalRevenueColumnAmt |
| Exclusion | $313,458 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,472,919 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,728,133 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $313,458 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $155,768 | TotalAmt |
| Program Services | $109,038 | ProgramServicesAmt |
| Management And General | $46,730 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,004,777 | TotalAmt |
| Program Services | $1,800,556 | ProgramServicesAmt |
| Management And General | $204,221 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $411,333 | TotalAmt |
| Program Services | $383,546 | ProgramServicesAmt |
| Management And General | $27,787 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $203,339 | TotalAmt |
| Program Services | $182,010 | ProgramServicesAmt |
| Management And General | $21,329 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,642 | TotalAmt |
| Program Services | $1,333 | ProgramServicesAmt |
| Management And General | $23,309 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,793 | TotalAmt |
| Program Services | $270 | ProgramServicesAmt |
| Management And General | $52,523 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $168,373 | TotalAmt |
| Program Services | $166,107 | ProgramServicesAmt |
| Management And General | $2,266 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,053 | TotalAmt |
| Program Services | $3,467 | ProgramServicesAmt |
| Management And General | $6,586 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,763 | TotalAmt |
| Program Services | $23,023 | ProgramServicesAmt |
| Management And General | $3,740 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $230,196 | TotalAmt |
| Program Services | $141,854 | ProgramServicesAmt |
| Management And General | $88,342 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $617 | TotalAmt |
| Program Services | $617 | ProgramServicesAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,695 | TotalAmt |
| Program Services | $2,695 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,447 | TotalAmt |
| Program Services | $3,447 | ProgramServicesAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,591 | TotalAmt |
| Program Services | $58,362 | ProgramServicesAmt |
| Management And General | $4,229 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,407 | TotalAmt |
| Program Services | $69,288 | ProgramServicesAmt |
| Management And General | $20,119 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Project Cost | $345,304 | $345,304 | |
| Field Supplies | $93,881 | $93,881 | |
| Vehicle Expenses | $89,648 | $89,648 | |
| Mileage Reimbursement | $68,757 | $68,375 | $382 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,940 | TotalAmt |
| Program Services | $28,507 | ProgramServicesAmt |
| Management And General | $46,433 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,119,324 | TotalAmt |
| Program Services | $3,571,328 | ProgramServicesAmt |
| Management And General | $547,996 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $362,638 | BOYAmt |
| EOY | $247,277 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $719,380 | BOYAmt |
| EOY | $507,412 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,457 | BOYAmt |
| EOY | $15,247 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,631 | BOYAmt |
| EOY | $11,169 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,848 | BOYAmt |
| EOY | $40,419 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $623,604 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $360,020 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $326,174 | BOYAmt |
| EOY | $263,584 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,420,232 | BOYAmt |
| EOY | $4,935,394 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,141 | BOYAmt |
| EOY | $77,963 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,949,501 | BOYAmt |
| EOY | $6,098,465 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $250,308 | BOYAmt |
| EOY | $211,449 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $419,785 | BOYAmt |
| EOY | $568,800 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,228 | BOYAmt |
| EOY | $34,275 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $431,328 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $295,858 | BOYAmt |
| EOY | $191,869 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,451,507 | BOYAmt |
| EOY | $1,006,393 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $976,825 | BOYAmt |
| EOY | $1,810,047 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,521,169 | BOYAmt |
| EOY | $3,282,025 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,497,994 | BOYAmt |
| EOY | $5,092,072 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,949,501 | BOYAmt |
| EOY | $6,098,465 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $353,595 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $240,483 | NetUnrlzdGainsLossesInvstAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $22 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year | $431,328 | CurrentTaxYearAmt |
| Total | $431,350 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,180,740 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,512,322 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,608,710 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,901,129 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,728,133 | CurrentTaxYearAmt |
| Total | $12,931,034 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,180,740 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,512,344 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,608,710 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,901,129 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,159,461 | CurrentTaxYearAmt |
| Total | $13,362,384 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $13,362,384 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $243,341 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $311,581 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $183,126 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $212,694 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $313,458 | CurrentTaxYearAmt |
| Total | $1,264,200 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $243,341 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $311,581 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $183,126 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $212,694 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $313,458 | CurrentTaxYearAmt |
| Total | $1,264,200 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18,865 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,219 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $131,437 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,673 | CurrentTaxYearMinus1YearAmt |
| Total | $155,194 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,442,946 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,827,144 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,923,273 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,115,496 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,472,919 | CurrentTaxYearAmt |
| Total | $14,781,778 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.90400 | PublicSupportCY509Pct |
| Public Support PY509 | 0.88910 | PublicSupportPY509Pct |
| Investment Income CY | 0.08550 | InvestmentIncomeCYPct |
| Investment Income PY | 0.09460 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Total Easements | 1 | TotalEasementsCnt |
| Total Acreage | 11 | TotalAcreageCnt |
| Historic Strctr Easements Aftr | 1 | HistoricStrctrEasementsAftrCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (true) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 32 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $20,561 | ExpensesIncurredEnforcementAmt |
| Section170h Rqr Stsfd | false | Section170hRqrStsfdInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $38,981 | BeginningYearBalanceAmt |
| End Year Balance | $38,981 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $38,981 | BeginningYearBalanceAmt |
| End Year Balance | $38,981 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $38,981 | BeginningYearBalanceAmt |
| End Year Balance | $38,981 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $38,981 | BeginningYearBalanceAmt |
| End Year Balance | $38,981 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $38,981 | BeginningYearBalanceAmt |
| End Year Balance | $38,981 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | false | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $93,737 | OtherCostOrOtherBasisAmt |
| Book Value | $93,737 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,370 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,758 | DepreciationAmt |
| Book Value | $1,612 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $524,497 | OtherCostOrOtherBasisAmt |
| Depreciation | $356,262 | DepreciationAmt |
| Book Value | $168,235 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $263,584 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Compensated Absences Payable | $161,756 |
| Related Party Payable | $30,113 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $191,869 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $4,713,402 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $240,483 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $240,483 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,472,919 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $4,472,919 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,119,324 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $4,119,324 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $4,119,324 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part II, Line 5: Summarized Policy | The Santa Ana Watershed Association (SAWA) holds a conservation easement and property interest to ensure the perpetual protection of the conservation values of property within which mitigation responsibilities are carried out. The durability of the propertys conservation easement is dependent on the SAWAs ability to enforce its terms. The following guidelines and procedures help assure that appropriate steps are taken to document any violation and to help SAWA develop a strategy to resolve it so that conservation values are preserved and protected: Maintain the conservation purposes of the conservation easement and protect the lands conservation values in perpetuity, in keeping with the documented intent of the original agreements. Conduct routine property inspections and respond swiftly to all suspected violations. Maintain perspective and keep SAWAs response proportional to the severity and circumstances of the violation. Protect SAWAs legal rights and financial investment in the conserved property. Assess responsibility for violations and act promptly to resolve the issues. Comply with all applicable laws. |
| Part II, Line 9: Organization Reporting of conservation easements. | Before the acceptance of an easement, the easement is appraised. The easement is recorded on the balance sheet at fair value plus ancillary costs on the date the easement is recorded. The fair value is recorded as contribution revenue on the income statement on the date the easement is recorded. Expenses related to the easement are recorded as program cost. |
| Part V, Line 4: Intended uses of the endowment fund. | Endowment for Mockingbird Canyon Conservation Easement upkeep and maintenance continuity. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Brian J Brady | PersonNm |
| Title | Executive Director | TitleTxt |
| Base Compensation Filing Org | $155,768 | BaseCompensationFilingOrgAmt |
| Total Compensation Filing Org | $155,768 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings | The organization has contemporaneously documented the meetings held by each committee and makes recommendations to the governing body. |
| Form 990, Part VI, Line 11b: Form 990 Review Process | The 990 was provided to the Board Members for review and comment prior to it being filed with the Internal Revenue Service. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | Executive Director monitors and discloses as deemed necessary. |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | Administrative committee determines compensation and makes a recommendation to the board. The entire board approves the executive's compensation. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | They are made available upon request. |
| Form 990, Part XII, Line 2: Change of Oversight or Selection Process | The Organization's audit and finance committee assumes responsibility for oversight of the audit and the selection of the independent accountant. The audit and auditor's are approved by the entire board of directors. |