2026-06-26T12:53:37-07:00 2025-12-31 200570323 Nelson & Associates CPAs 2230 Longport Ct Ste 110 Elk Grove CA 95758 990 2025-01-01 954187832 Santa Monica Mountains Fund SANT 8053702341 1 Baxter Way 180 Thousand Oaks CA 91362 DEANNA ARMBRUSTER Executive Director 2026-06-26 true Michelle Nelson CPA CFE MST P00453363 9162996800 2025 2025-03-06 01:10:19Z X 1 Baxter Way 180 Thousand Oaks CA 91362 5988999 false X www.samofund.org/ X 1988 SANTA MONICA MOUNTAINS FUND (THE FUND) OPERATES AS A NOT-FOR-PROFIT ORGANIZATION LOCATED IN THOUSAND OAKS, CALIFORNIA. THE FUND WAS ESTABLISHED ON JANUARY 22, 1988, TO PROTECT AND ENCOURAGE APPRECIATION AND UNDERSTANDING OF THE NATIONAL AND STATE PARKLANDS IN THE SANTA MONICA MOUNTAINS BY SUPPORTING THE NATIONAL PARK SERVICE (NPS) and CALIFORNIA STATE PARKS (CSP). THE FUND ACHIEVES THIS MISSION BY PARTNERING WITH NPS AND CSP TO FURTHER EDUCATION, SCIENCE AND RESEARCH; IMPROVING PARK FACILITIES AND TRAILS; ENGAGING COMMUNITY MEMBERS AND YOUTH IN EDUCATION; AND LEADING EFFORTS TO STEWARD THE NATURAL AND CULTURAL RESOURCES OF THESE BEAUTIFUL MOUNTAINS. 11 11 107 10 0 3196943 5722954 0 134211 241302 6385 12761 3337539 5977017 422860 0 2223506 3023109 0 144266 913318 1018129 3136824 4464098 200715 1512919 3260386 4676040 290322 193057 2970064 4482983 X SANTA MONICA MOUNTAINS FUND (THE FUND) OPERATES AS A NOT-FOR-PROFIT ORGANIZATION LOCATED IN THOUSAND OAKS, CALIFORNIA. THE FUND WAS ESTABLISHED ON JANUARY 22, 1988, TO PROTECT AND ENCOURAGE APPRECIATION AND UNDERSTANDING OF THE NATIONAL AND STATE PARKLANDS IN THE SANTA MONICA MOUNTAINS BY SUPPORTING THE NATIONAL PARK SERVICE (NPS) and CALIFORNIA STATE PARKS (CSP). THE FUND ACHIEVES THIS MISSION BY PARTNERING WITH NPS AND CSP TO FURTHER EDUCATION, SCIENCE AND RESEARCH; IMPROVING PARK FACILITIES AND TRAILS; ENGAGING COMMUNITY MEMBERS AND YOUTH IN EDUCATION; AND LEADING EFFORTS TO STEWARD THE NATURAL AND CULTURAL RESOURCES OF THESE BEAUTIFUL MOUNTAINS. false false 2524957 222860 HABITAT RESTORATION AND TRAILSThe Fund supports projects and programs that preserve the SMMNRA for public access and ecological resilience. The Seed Farm at Rancho Sierra Vista continues to serve as a vital site for ecological restoration, workforce development, and learning opportunities for local youth. In 2025, the nursery continued expanding its capacity to produce native plants used in habitat restoration and climate resilience projects across the mountains and surrounding communities.The nursery program includes the Oxnard Youth Ecologists (OYE) workforce program and the Monarch and Milkweed initiative. The OYE program provides youth with job skills and hands-on experience in ecological restoration, native seed collection and propagation, and conservation leadership. Youth participants helped cultivate tens of thousands of native plants and supported the distribution of milkweed plants across Los Angeles and Ventura counties to strengthen pollinator habitat and regional wildlife corridors.The Liberty Canyon nursery continued operating at full capacity to support restoration work associated with the Wallis Annenberg Wildlife Crossing and surrounding habitat connectivity projects. RESTORATION CREWS ALSO CONTINUED POST FIRE RECOVERY EFFORTS, INCLUDING PLANTING NATIVE TREES AND SHRUBS AND IMPLEMENTING EROSION CONTROL MEASURES IN LANDSCAPES AFFECTED BY THE WOOLSEY, PALISADES, AND OTHER FIRES.The Trail Crew maintained and restored hundreds of miles of public trails throughout the recreation area, addressing storm damage, fire impacts, and routine maintenance to ensure safe public access to parklands. 792224 EDUCATIONThe Fund delivers strategic education and workforce development programs that create pathways into conservation careers. The Fund provides funding for programming, transportation, and field-based learning experiences that connect young people to the Santa Monica Mountains.The Open Outdoors for Kids program continues to connect youth with the natural world. This program brings approximately 25,000 fourth graders to the park each year to learn about plants, animals, ecosystems, and Native American heritage.For college students and young adults, the Fund provides opportunities to work alongside National Park Service staff and conservation professionals. Youth workforce programs place students and interns in seasonal roles that support interpretation, restoration, science, and education programs while providing hands-on experience and mentorship that prepares participants for careers in environmental stewardship and public lands management. 389507 200000 WILDLIFE RESEARCH AND PROTECTIONThe Fund supports wildlife research and monitoring programs conducted in partnership with the National Park Service, California State Parks, and collaborating scientists. Research initiatives include long-term studies of mountain lions, mule deer, and federally listed California red-legged frogs.Interns and field technicians assist with wildlife monitoring through satellite tracking, camera traps, and field surveys that help scientists better understand wildlife movement patterns, habitat connectivity, and the impacts of urban development on native species.Community education programs also support wildlife protection through initiatives such as the Nature Neighbor program and the Break the Poison Chain campaign, which raise awareness about rodenticide impacts on wildlife. The Fund also supports volunteer programs and cultural interpretation activities at the Satwiwa Native American Indian Culture Center, where youth and community members participate in educational and cultural events that celebrate the regions Indigenous heritage. 334484 OUTREACH AND OTHER SPECIAL INITIATIVESThe Fund provides annual support for volunteer programs that assist the National Park Service, California State Parks, and partner park organizations throughout the Santa Monica Mountains. These programs include the Mounted Volunteer Patrol, Mountain Bike Unit, National Trails Day events, habitat restoration volunteer days, and other stewardship activities that engage community members in caring for public lands.The Fund also supports cultural preservation and public engagement initiatives, including archaeological research projects and educational programming at the Satwiwa Native American Indian Culture Center developed in collaboration with Indigenous community members. These initiatives help ensure that the cultural, historical, and ecological significance of the Santa Monica Mountains is preserved and shared with future generations. 334484 4041172 true true false false false false false false false true true true false false false true true false false false false false false false true false false true false false false false false false false false false false false false false false false false false false false true 54 0 true 107 true false false false false false false false 0 false false false false false false false X 11 11 true true true false false false false true true false false true true true true true true true true false CA X X X X DEANNA ARMBRUSTER 8186931144 1 Baxter Way 180 Thousand Oaks CA 91362 DEANNA ARMBRUSTER Executive Dir. 40.00 0.00 X 127050 0 0 NICOLE CORTELL CFO 20.00 0.00 X 97000 0 0 KIM KOVACS President 2.00 0.00 X X 0 0 0 THOMAS BLISS Treasurer 2.00 0.00 X X 0 0 0 DARRIN HURWITZ Secretary 1.00 0.00 X X 0 0 0 Dennis Washburn MEMBER 1.00 0.00 X 0 0 0 Elaine Lee MEMBER 1.00 0.00 X 0 0 0 Asia Evans MEMBER 1.00 0.00 X 0 0 0 Gretchen Warnock Aluwihare MEMBER 1.00 0.00 X 0 0 0 James Fox MEMBER 1.00 0.00 X 0 0 0 Andrew Vought MEMBER 1.00 0.00 X 0 0 0 Tess Blankenship MEMBER 1.00 0.00 X 0 0 0 Lesley Goren MEMBER 1.00 0.00 X 0 0 0 224050 1 false false false 0 3195729 2527225 5722954 0 241302 241302 0 0 0 0 24743 11982 12761 0 0 0 5977017 241302 422860 422860 0 0 0 224050 207670 13346 3034 0 2534140 2348864 150960 34316 0 40695 38022 2424 249 224224 209531 11563 3130 0 0 0 0 0 0 0 17980 10959 25 6996 0 0 0 0 82779 71616 10567 596 0 0 0 0 1359 1359 5153 5153 PROFESSIONAL SERVICES 257719 135098 49825 72796 CONTRACT SUPPORT 193505 193505 Supplies 142575 137327 5028 220 INTERNSHIP STIPENDS 133903 133903 183156 131817 28410 22929 4464098 4041172 278660 144266 1059119 1291119 0 0 407516 467622 0 0 0 0 0 21733 21733 1359 0 0 1792392 2917299 0 0 0 3260386 4676040 290322 193057 290322 193057 X 1856551 2887969 1113513 1595014 2970064 4482983 3260386 4676040 1512919 X false true X true true true X 2305281 1469691 2201643 3189963 5721597 14888175 0 0 2305281 1469691 2201643 3189963 5721597 14888175 0 14888175 230963 -327303 162231 134211 241302 441404 0 231390 33149 8436 13365 12940 299280 15628859 0.95260 0.93430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 300368 18995 45770 273593 286795 13573 300368 265328 21467 286795 311585 -46257 265328 280065 31520 311585 0.29000 0.71000 false false false 19175 19175 2558 2558 2917299 X 5997132 20115 20115 5977017 5977017 4484213 20115 20115 4464098 4464098 Part V, Line 4: Intended uses of the endowment fund. THE FUND'S ENDOWMENTS ARE TO BE USED TO COVER THE COST OF TRANSPORTATION TO BRING SCHOOL CHILDREN TO THE SANTA MONICA MOUNTAINS NATIONAL RECREATION AREA, AND TO SUPPORT RESEARCH AND CONSERVATION OF WILDLIFE IN AND AROUND THE SANTA MONICA MOUNTAINS. Part X : FIN48 Footnote THE FUND IS ORGANIZED AS A CALIFORNIA NOT-FOR-PROFIT CORPORATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, IT IS NOT OBLIGATED TO PAY FEDERAL OR STATE CORPORATE INCOME TAXES UNLESS ITS UNRELATED BUSINESS INCOME AS DEFINED BY THE INTERNAL REVENUE SERVICE CODE, EXCEEDS $1,000. THE FUND DID NOT GENERATE UNRELATED BUSINESS INCOME AND IS, THEREFORE, NOT SUBJECT TO FEDERAL OR STATE CORPORATE INCOME TAXES FOR THE YEAR ENDED DECEMBER 31, 2025. IN ADDITION, THE FUND QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2).THE FUND HAS ACCOUNTED FOR UNCERTAINTY IN INCOME TAXES AS REQUIRED BY THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION. THE FUND USES COMPREHENSIVE MODEL FOR RECOGNIZING, AND MEASURING, PRESENTING AND DISCLOSING IN THE FINANCIAL STATEMENTS TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN. A TAX POSITION IS RECOGNIZED AS A BENEFIT ONLY IF IT IS "MORE LIKELY THAN NOT" THAT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE "MORE LIKELY THAN NOT" TEST, NO TAX BENEFIT IS RECORDED. THE EFFECT OF APPLYING THIS MODEL AND THE RESULTING IDENTIFICATION OF UNCERTAIN TAX POSITIONS, IF ANY, WERE NOT CONSIDERED SIGNIFICANT FOR FINANCIAL REPORTING PURPOSES. false Auction 24743 24743 11982 24743 24743 11982 11982 12761 false CA Dept Parks and Recreation 715 P Street Sacramento CA 95814 CA Dept. Prks Rec 12000 0 National Park Service 1 Baxter Way Ste 180 Thousand Oaks CA 91362 NPS 380000 0 National Park Service 1 Baxter Way Suite 180 Thousand Oaks CA 91362 NPS 0 30860 Fair Market Value Seed Counter and Seed Thrasher 3 0 Form 990, Part VI, Section A, Line 3 THE ORGANIZATION DELEGATED CONTROL OF MANAGEMENT DUTIES TO NICOLE CORTELL, A FINANCIAL CONSULTANT. Form 990, Part VI, Section A, Line 4 The organization amended its bylaws to require that board members may only continue service beyond a three-year term if the board votes to approve an additional term of service. Form 990, Part VI, Section B, Line 11b ALL MEMBERS OF THE BOARD OF DIRECTORS WERE PROVIDED WITH AN ADVANCED COPY OF THE FORM 990 TO REVIEW. Form 990, Part VI, Section B, Line 12c WE HAVE A CLEAR POLICY. WE COMMUNICATE THE POLICY DURING ONBOARDING AND ANNUALLY, WE TRAIN AND EDUCATE BOARD MEMBERS AROUND WHY THE POLICY IS NEEDED AND IMPORTANT, WE UPDATE AND REVIEW THE POLICY REGULARLY, WE REQUIRE ALL MEMBERS TO DISCLOSE CONFLICT OF INTERESTS ANNUALLY, REPORTING IN CONFIDENTIAL, WE MAKE SURE INDIVIDUALS RECUSE THEMSELVES IF THERE IS A CONFLICT, WE MAINTAIN RECORDS, WE ARE TRANSPARENT, WE COMPLY WITH LEGAL AND ETHICAL GUIDANCE. Form 990, Part VI, Section B, Line 15a Compensation for the CEO, executive directors, officers, and key employees is reviewed and approved annually by the Board of Directors, using market data such as compensation studies, publicly available sources, and comparable nonprofit Form 990 filings. Form 990, Part VI, Section C, Line 18 The Form 990 is available for public inspection on the Organizations website, the California Attorney Generals Registry of Charitable Trusts website, and GuideStar. Form 990, Part VI, Section C, Line 19 No documents available to the public. Amended Explanation Amended to reflect the final year-end count of voting board members.