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Tijuana Estuary Foundation

EIN 95-3488027 · Imperial Bch, CA

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

LegitimacyPassesRegistration and standingFinancial healthFair60 out of 100GovernanceGood87 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

Southwest Wetlands Interpretive Association manages wetland restoration and protection projects in the Tijuana River NERR, the South SD Bay refuge, and Border Field State Park. Southwest Wetlands Interpretive Association also monitors wetland ecosystems and provides staffing and program support for the TRNERR. In 2024, Southwest Wetlands Interpretive Association continued to be funded to work in collaboration with regional partners to develop strategies to ensure coastal resiliency. Work is being done in Mexico, adjacent to the Reserve, to stem sediment and trash flows.

Income
$2.3 million
Spending
$2.2 million
Spent on programs
90%
Reserves
2.2 months of spending
Largest source of income
government grants, 86%
Employees
16
Volunteers
0
Highest pay
$121,816, research coordinator

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 60 out of 100. Higher than 23% of charities in its peer group (environment, $1m to $10m).

  • Reserves

    10 of 35

    Spendable reserves would cover 2.2 months of spending.

  • Debt

    5 of 20

    It owes 57% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 3% of income.

  • Income trend

    15 of 15

    Income rose 67% on the year before.

  • Spending floor

    15 of 15

    90% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 87 out of 100. Higher than 41% of charities in its peer group (environment, $1m to $10m).

  • Independent board

    25 of 25

    5 of 5 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave 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 December 31, 2024, 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 (2)
  1. $1.1 million spent. Southwest Wetlands Interpretive Association provides program support and staffing for the Research Program, the Coastal Training Program, and the Stewardship Programs at the Tijuana River National Estuarine Research Reserve (TRNERR) with an emphasis on coastal resiliency.
  2. $898,305 spent. Southwest Wetlands Interpretive Association maintains wetlands restoration and protection projects in TRNERR and South San Diego Bay. Final design, engineering, permitting and pre-construction monitoring continues in preparation of implementation of further wetlands restoration in the Reserve. Southwest Wetlands Interpretive Association is in its thirteenth year of post-construction monitoring of San Diego Bay Salt Ponds Restoration. Southwest Wetlands Interpretive Association's restoration and protection projects include continual monitoring support of Los Penasquitos Lagoon.

Source: Form 990 for the year ending December 31, 2024, 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 September 7, 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 September 30, 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 September 10, 2026.

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

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

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

    Recognized by the IRS since May 1981.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 7, 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.