2023-11-15T19:18:04-06:00 2022-12-31 943108253 NOVOGRADAC & COMPANY LLP 2033 N MAIN STREET SUITE 400 WALNUT CREEK CA 94596 990 2022-01-01 383763365 REGIONAL WATER MANAGEMENT FOUNDATION REGI 8316622000 7807 SOQUEL DRIVE APTOS CA 95003 SABINE DUKES CHIEF FINANCE & OPERATING OFFICER 8316622020 2023-11-15 1 SABINE DUKES 999009999 0 KEVIN T WILSON P01313212 9259494300 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SABINE DUKES 7807 SOQUEL DRIVE APTOS CA 95003 832649 0 X WWW.CFSCC.ORG/REGIONAL-WATER-MANAGEMENT-FOUNDATIO X 2007 CA SUPPORTS PLANNING AND OBTAINS FUNDING FOR WATER RESOURCE PROJECTS IN SANTA CRUZ COUNTY. 4 4 0 0 0 0 1410511 832649 0 0 0 0 0 0 1410511 832649 1274973 558885 0 0 0 0 0 0 0 73959 16137 1348932 575022 61579 257627 1147688 1052762 1037750 945492 109938 107270 X THE PRIMARY OBJECTIVE AND PURPOSE OF THE RWMF IS TO (1) PROTECT COMMUNITIES IN SANTA CRUZ COUNTY FROM WATER SHORTAGES AND FLOODS; (2) PROTECT AND IMPROVE WATER QUALITY AND THE NATURAL ENVIRONMENT IN SANTA CRUZ COUNTY; AND (3) PROTECT AND IMPROVE WATER SUPPLY RELIABILITY SANTA CRUZ COUNTY. 0 0 572602 558885 IMPLEMENTS AND ADMINISTERS INTEGRATED AND REGIONAL WATER MANAGEMENT GRANTS AWARDED BY THE STATE OF CALIFORNIA AND SUCH OTHER GRANTS FROM STATE, FEDERAL AND OTHER SOURCES AS MAY BE AWARDED TO RWMF FROM TIME TO TIME. 572602 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 0 0 0 CA X X SABINE DUKES 8316622020 7807 SOQUEL DRIVE APTOS CA 95003 RALPH MIJANICH PRESIDENT 1.00 X X 0 0 0 SUSAN FARRAR TREASURER 40.00 X X 0 133847 19068 PIRET HARMON SECRETARY 1.00 X X 0 0 0 KIRK SCHMIDT BOARD MEMBER 1.00 X 0 0 0 TIM CARSON PROGRAM DIRECTOR 40.00 X 0 154988 22429 SABINE DUKES CHIEF OPERATING AND FINANCIAL OFFICER 1.00 X 0 97931 11489 0 386766 52986 0 0 1 0 0 832649 832649 832649 0 0 0 558885 558885 2420 2420 13717 13717 575022 572602 2420 0 303440 503191 567893 0 276355 549571 1147688 1052762 257034 945492 440580 0 340136 0 1037750 945492 X 109938 107270 109938 107270 1147688 1052762 X 257627 -260295 X X 0 1 X 1 0 X X X 1 COMMUNITY FOUNDATION SANTA CRUZ COUNTY 942808039 7 1 0 0 1 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 SCHEDULE A, PART IV, SECTION A, LINE 6 RWMF PROVIDES GRANTS TO VARIOUS ORGANIZATIONS TO ASSIST IN FUNDING WATER RESOURCE PROJECTS IN SANTA CRUZ COUNTY, WHICH FURTHERS THE OVERALL MISSION OF COMMUNITY FOUNDATION SANTA CRUZ COUNTY (THE SUPPORTED ORGANIZATION) TO MAKE SANTA CRUZ COUNTY THRIVE FOR ALL WHO CALL IT HOME, NOW AND IN THE FUTURE. PLEASE SEE SCHEDULE I, PART II, FOR FURTHER DETAILS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X PART X, LINE 2: THE PREPARATION OF FINANCIAL STATEMENTS IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRES THE FOUNDATION AND SUBSIDIARIES TO REPORT INFORMATION REGARDING ITS EXPOSURE TO VARIOUS TAX POSITIONS TAKEN BY THE FOUNDATION AND SUBSIDIARIES. MANAGEMENT HAS DETERMINED WHETHER ANY TAX POSITIONS HAVE MET THE RECOGNITION THRESHOLD AND HAS MEASURED THE FOUNDATION'S EXPOSURE TO THOSE TAX POSITIONS. MANAGEMENT BELIEVES THAT THE FOUNDATION HAS ADEQUATELY ADDRESSED ALL RELEVANT TAX POSITIONS AND THAT THERE ARE NO UNRECORDED TAX LIABILITIES. FEDERAL TAX AUTHORITIES GENERALLY HAVE THE RIGHT TO EXAMINE AND AUDIT THE PREVIOUS THREE YEARS OF TAX RETURNS FILED. CALIFORNIA TAX AUTHORITIES GENERALLY HAVE THE RIGHT TO EXAMINE AND AUDIT THE PREVIOUS FOUR YEARS OF TAX RETURNS FILED. ANY INTEREST OR PENALTIES ASSESSED TO THE FOUNDATION ARE RECORDED IN OPERATING EXPENSES. NO INTEREST OR PENALTIES FROM FEDERAL OR STATE TAX AUTHORITIES WERE RECORDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. 1 CITY OF WATSONVILLE 275 MAIN STREET STE 400 WATSONVILLE CA 95076 946000451 SANTA CRUZ COUNTY 203132 0 PROP 1 DISADVANTAGED COMMUNITIES INVOLVEMENT PROGRAM CITY OF SOLEDAD 248 MAIN ST SOLEDAD CA 96960 946000432 MONTEREY COUNTY 39990 0 PROP 1 DISADVANTAGED COMMUNITIES INVOLVEMENT PROGRAM COMMUNITY FOUNDATION SANTA CRUZ COUNTY 7807 SOQUEL DR APTOS CA 95003 942808039 501(C)(3) 456188 0 ADMINISTRATION OF STATE GRANTS AND IRWM COORDINATION SERVICES DAVENPORT COUNTY SANITATION 701 OCEAN STREET ROOM 410 SANTA CRUZ CA 95060 946000534 SANTA CRUZ COUNTY 5300 0 DWR IRWM ROUND 1 IMPLEMENTATION RESOURCE CONSERVATION DISTRICT 820 BAY AVENUE SUITE 128 CAPITOLA CA 95010 946000534 SANTA CRUZ COUNTY 110460 0 DWR IRWM ROUND 1 IMPLEMENTATION PART I, LINE 2: PROCEDURES FOR MONITORING PROPER USE OF GRANT FUNDS INCLUDE MAINTAINING A CLOSE, CONTINUOUS, WORKING RELATIONSHIP WITH EACH OF THE GRANTEES AS WELL AS WITNESSING THE WORK AND OUTCOMES FOR PROGRAMS/PROJECTS FUNDED. ON OCCASIONS. WRITTEN REPORTS REGARDING ACCOMPLISHMENTS OF PROGRAMS/PROJECTS FUNDED ARE REQUIRED. 0 0 0 0 0 0 0 0 0 TIM CARSON PROGRAM DIRECTOR 0 154988 0 0 0 0 0 9299 0 13130 0 177417 0 0 SUSAN FARRAR TREASURER 0 133847 0 0 0 0 0 8031 0 11037 0 152915 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE FOUNDATION HAS TWO CLASSES OF MEMBERS: (I) THE COMMUNITY FOUNDATION CLASS, WHICH CONSISTS OF 4 DIRECTORS, AND (II) THE PUBLIC AGENCY CLASS, WHICH CONSISTS OF 3 DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A THE COMMUNITY FOUNDATION SANTA CRUZ COUNTY SHALL APPOINT 4 DIRECTORS. THE PUBLIC AGENCY CLASS DEFINES 2 POSITIONS: THE EXECUTIVE DIRECTOR OF THE SANTA CRUZ COUNTY RESOURCE CONSERVATION DISTRICT AND THE WATER RESOURCES PROGRAM MANAGER OF SANTA CRUZ COUNTY; OR, SUCH OTHER INDIVIDUAL AS APPOINTED BY THE PUBLIC AGENCY STEERING COMMITTEE. THE 3RD IS APPOINTED BY THE GENERAL MANAGERS OF THE WATER SUPPLY AGENCIES THEN PARTICIPATING IN THE PROGRAMS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT TAX ACCOUNTANT IN CONJUNCTION WITH THE FOUNDATION'S FIANCE AND ACCOUNTING STAFF. A DRAFT FORM 990 IS THEN REVIEWED BY THE TREASURER; ADJUSTMENTS ARE MADE, AS NECESSARY. A COMPLETE COPY OF THE FORM 990 WAS THEN PROVIDED TO ALL VOTING MEMBERS OF THE GOVERNING BODY AFTER FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE FOUNDATION IS COMMITTED TO THE HIGHEST ETHICAL STANDARDS IN ALL POLICIES, PROCEDURES, AND PROGRAMS. THE ABILITY OF THE FOUNDATION TO CARRY OUT ITS MISSION IS ENHANCED BY THE INVOLVEMENT OF THE BOARD OF DIRECTORS, VOLUNTEERS COMMITTEE MEMBERS, AND STAFF IN THE PHILANTHROPHIC LIFE AND ECONOMIC AFFAIRS OF SANTA CRUZ COUNTY. GIVEN THE ROLE OF THE FOUNDATION IN SERVING THE ENTIRE COUNTY, IT IS TO BE EXPECTED THAT FROM TIME TO TIME BOARD MEMBERS, VOLUNTEER COMMUNITY MEMBERS OR STAFF MAY ALSO HAVE RELATIONS WITH EXISTING OR PROPOSED RECIPIENTS OF GRANTS, VENDORS OR SERVICE PROVIDERS. TO FOSTER PUBLIC CONFIDENCE IN ITS INTEGRITY AND TO REFLECT THE FOUNDATION'S INTENTION TO MAINTAIN THE HIGHEST ETHICAL STANDARDS BY AVOIDING ANY REAL OR PERCEIVED CONFLICTS OF INTEREST, THE BOARD OF DIRECTORS HAS ADOPTED FOR USE A CONFLICT OF INTEREST POLICY. THIS POLICY IS AVAILABLE UPON REQUEST. A SUMMARY OF KEY ELEMENTS INCLUDE: ALL BOARD MEMBER, VOLUNTEER COMMITTEE MEMBERS, AND STAFF YEAR ARE ANNUALLY REQUIRED TO PROVIDE A LIST OF NONPROFIT AND PROFESSIONAL PHILANTHROPIC ORGANIZATIONS WITH WHICH THEY HAVE RELATIONSHIPS, AS WELL AS ANY RELATIONSHIPS OF IMMEDIATE FAMILY MEMBERS. THEY MUST ALSO DISCLOSE ANY MATERIAL OWNERSHIP OR INVESTMENT INTEREST WITH ANY ENTITY THAT HAS NEGOTIATED A TRANSACTION WITH THE FOUNDATION WITHIN THE PAST YEAR OR OF ANY TRANSACTIONS KNOWN TO BE CURRENTLY PENDING OR PROPOSED. THIS INFORMATION IS COLLECTED BY THE PROJECT DIRECTOR AND REPORTED BACK TO THE BOARD. IN ALL SITUATIONS IN WHICH THERE IS A REAL OR PERCEIVED CONFLICT OF INTEREST, THOSE INDIVIDUALS MUST RECUSE THEMSELVES FROM DISCUSSION AND DECISION MAKING THAT INVOLVES THE PARTIES IN QUESTION. THIS INCLUDES THE REVIEW, DISCUSSION OR DECISION OF ANY AND ALL GRANT PROPOSALS AS WELL AS THE SELECTION OR CONTRACTING OF VENDORS OR SERVICE PROVIDERS. EXAMPLES OF POTENTIAL CONFLICTS IN REGARDS TO THE FOUNDATION'S GRANTMAKING INCLUDE, BUT ARE NOT LIMITED TO, SERVING AS A BOARD MEMBER, EMPLOYEE, OR CONSULTANT TO A CURRENT OR POTENTIAL GRANTEE; DOING BUSINESS WITH A CURRENT OR POTENTIAL GRANTEE; OR HAVING IMMEDIATE FAMILY MEMBERS SERVING AS A BOARD MEMBER OF APPLICANT ORGANIZATIONS. ANYONE WITH SUCH CONFLICTS MUST RECUSE THEMSELVES FROM ANY DISCUSSION OR DECISION INVOLVING THOSE PARTIES. IF IT IS UNCLEAR WHETHER A CONFLICT OF INTEREST EXISTS, THE BOARD PRESIDENT WILL MAKE THAT DETERMINATION. ANY BOARD MEMBER OR COMMITTEE MEMBER MAY RECOMMEND THAT THE AFFECTED BOARD MEMBER OR COMMITTEE MEMBER BE EXCUSED FROM THE MEETING WHILE THE IMPLICATIONS OF THE AFFILIATION ARE CONSIDERED. FOR ALL MATTERS BEFORE THE BOARD WHERE A REAL OR PERCEIVED CONFLICT OF INTEREST EXISTS, THE STEPS TAKEN UNDER THE FOUNDATION'S CONFLICT OF INTEREST POLICY SHALL BE NOTED AND RECORDED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE FOUNDATION DOES NOT DIRECTLY COMPENSATE ANY OFFICERS OR KEY EMPLOYEES; RATHER, THESE INDIVIDUALS ARE COMPENSATED BY COMMUNITY FOUNDATION SANTA CRUZ COUNTY, A RELATED ORGANIZATION (WHICH ISSUES THE W-2S). ACCORDINGLY, FORM 990, PART VI, SECTION B, LINE 15A AND 15B HAVE BEEN ANSWERED "NO" AS PROVIDED BY THE FORM 990 INSTRUCTIONS. FORM 990, PART VI, SECTION C, LINE 19 THE FOUNDATION AS PART OF ITS DUE DILIGENCE, COMMITMENT TO TRANSPARENCY AND IN KEEPING WITH THE COUNCIL OF FOUNDATION'S COMMUNITY FOUNDATIONS NATIONAL STANDARDS MAKES AVAILABLE FOR PUBLIC INSPECTION AT ITS OFFICE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS. FORM 990, PART XI, LINE 9: ADJUSTMENT DUE TO CHANGE IN BEGINING NET ASSETS -260,295. FORM 990, PART XII, LINE 2C: THE FOUNDATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT AND THIS PROCESS HAS REMAINED CONSISTENT WITH PRIOR YEAR. COMMUNITY FOUNDATION SANTA CRUZ COUNTY 7807 SOQUEL DRIVE APTOS CA 95003 942808039 TO PROMOTE PHILANTHROPY TO MAKE SANTA CRUZ A BETTER PLACE TO LIVE CA 501(C)(3) LINE 7 N/A 0 CHARITABLE REMAINDER TRUST (2) CHARITABLE GIVING CA CFSCC 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 COMMUNITY FOUNDATION SANTA CRUZ COUNTY D 0 BOOK VALUE