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Southern California Mountains Foundation

EIN 33-0556414 · Sn Bernrdno, CA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood72 out of 100GovernanceFair50 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

SEE SCHEDULE 0

Income
$8.3 million
Spending
$8.3 million
Spent on programs
82%
Reserves
4.4 months of spending
Largest source of income
government grants, 57%
Employees
250
Volunteers
1,000
Highest pay
$232,583, executive dir.

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 72 out of 100. Higher than 42% of charities in its peer group (environment, $1m to $10m).

  • Reserves

    20 of 35

    Spendable reserves would cover 4.4 months of spending.

  • Debt

    10 of 20

    It owes 42% of what it owns.

  • Living within its means

    12 of 15

    Income exceeded spending by 0% of income.

  • Income trend

    15 of 15

    Income rose 8% on the year before.

  • Spending floor

    15 of 15

    82% of spending went to programs and raising each dollar of donations cost 1 cents.

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 50 out of 100. Higher than 5% of charities in its peer group (environment, $1m to $10m).

  • Independent board

    25 of 25

    18 of 18 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    0 of 5

    Reports that it does not keep minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $5.3 million spent. URBAN CONSERVATION CORPS-A WORKFORCE DEVELOPMENT PROGRAM THAT OFFERS YOUNGMEN AND WOMEN, AGES 18-25 AND YOUTH AGES 13-17, THE CHANCE TO SERVE ON OURSOUTHERN CALIFORNIA MOUNTAINS AND BECOME EMPLOYABLE CITIZENS THROUGH HARDWORK IN ENVIROMENTAL CONSERVATION. ACCOMPLISHMENTS INCLUDED, MAINTAINED ANDRESTORED 500 ACRES OF PUBLIC LAND, REVYVED 10 TONS OF PLASTIC BOTTLES ANDCANS, 100,00 POUNDS OF E-WASTE AND 30 TONS OF WASTE TIRES FROM PUBLIC LAND,MAINTAINED SEVEN HISTORIC FIRE LOOKOUT TOWERS, PLANTED 500 NATIVE PLANTS,COORDINATED 70,000 VOLUNTEER SERVICE HOURS, GRADUATED 13 URBAN CONSERVATIONCORPSMEMBERS THROUGH JOHN MUIR CHARTER SCHOOL AND COORDINATED OVER 20,000AMERICORPS SERVICE HOURS TO MITIGATE WILDFIRES IN THE SAN BERNARDINONATIONAL FOREST.
  2. $1.4 million spent. OFF HIGHWAY VEHICLE EDUCATION AND SAFETY (OHV) MORE THAN 300 OHV PATROLVOLUNTEERS CONTRIBUTED OVER 20,000 HOURS EACH YEAR IN THEACHING VISITORSTRAIL ETHICS AND LAND RESOURCE STEWARDSHIP, MAINTAINED OVER 900 MILES OFOHV ROAD AND TRAILS, LOGGED OVER 38,000 MILES OF PATROLS, EDUCATED 4,000PEOPLE ON RESPONSIBLE RECREATION, IN ADDITION, THEY MAINTAIN AND MONITORTRAILS TO HELP OHV ENTHUSIASTS RECREATE SAFETLY WHILE PROTECTING THE PUBLICLAND THEY VISIT.
  3. $110,611 spent. OTHER PROGRAMS INCLUDE THE CHILDREN'S FOREST, A 3,400 ACHRE STIE NESTLEDIN THE SAN BERNARDINO MOUNTAINS. ALONG WITH RECREATIONAL OPPORTUNITIES,THE CHILDREN'S FOREST HOSTS A VISITOR INFORMATION CENTER, ENENVIROMENTAL EDUCATION PROGRAM, A YOUTH LEADERHIP PROGRAM, AND AN ACTIVERESTORATION PROGRAM. BIG BEAR DSICOVERY CENTER- A VISITOR INFORMATION ANDEDUCATION CENTER. VISITORS TO THE FOREST OBTAIN PERMITS AND INFORMATIONABOUT THE USE OF THE FOREST. FEE BASED EDUCATION PROGRAMS AND GROUPPROGRAMS ARE AVAILABLE. A RETAIL STORE PROVIDES THE PUBLIC WITH INFORMATIONABOUT THE NATIONAL FOREST.

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending September 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since December 1993.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.