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        <ExplanationTxt>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.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part II, Line 9: Organization Reporting of conservation easements.</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part V, Line 4: Intended uses of the endowment fund.</FormAndLineReferenceDesc>
        <ExplanationTxt>Endowment for Mockingbird Canyon Conservation Easement upkeep and maintenance continuity.</ExplanationTxt>
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        <ExplanationTxt>They are made available upon request.</ExplanationTxt>
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