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        <ExplanationTxt>PART X, LINE 2:THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3)OF THE INTERNAL REVENUE CODE AND ONLY UNRELATED BUSINESS INCOME IS SUBJECT TO FEDERAL AND STATE INCOME TAX. THE FOUNDATION IS A PUBLIC, CHARITABLE ORGANIZATION AND CONTRIBUTIONS TO THE FOUNDATION QUALIFY FOR A CHARITABLE TAX DEDUCTION TO DONORS. THE FOUNDATION FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA.UNCERTAIN TAX PROVISIONS, IF ANY, ARE RECORDED WITH FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES (PREVIOUSLY FASB INTERPRETATION NO. 48). FASB ACC 740 REQUIRES THE RECOGNITION OF A LIABILITY FOR A TAX POSITION THAT DOES NOT MEET THE MORE-LIKELY-THAN-NOT STANDARD THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. THERE WAS NO LIABILITY FOR UNCERTAIN TAX POSITION RECORDED AT DECEMBER 31, 2022 OR 2021.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>No documents available to the public.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:</FormAndLineReferenceDesc>
        <ExplanationTxt>CONNECT THE PASSION FOR OCEAN ADVENTURE WITH THE PURPOSE OF MARINE CONSERVATION.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, LINE 17, LIST OF STATES RECEIVING COPY OF FORM 990:</FormAndLineReferenceDesc>
        <ExplanationTxt>CA,AZ,AL,FL,GA,HI,IL,KS,KY,MA,MD,MI,MN,MS,NC,NH,NJ,NM,NY,OR,PA,RI,SC,TN,UT,VA,WI,WV</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C:</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS ARE RQUIRED TO DISCLOSE ANY POSSIBLE CONFLICT OF INTEREST AT LEAST ANNUALLY OR WHEN THE POTENTIAL CONFLICT ARISES.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A:</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION FOR THE DIRECTOR AND KEY EMPLOYEES WAS DETERMINED BY THE BOARD, USING NONPROFIT COMPARISON INFORMATION FROM THE ECONOMIC RESEARCH INSTITUTE, SECTION TITLED "NONPROFIT COMPARABLE ASSESSOR &amp; TAX EXEMPT SURVEY CONSULTANTS EDITION".</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19:</FormAndLineReferenceDesc>
        <ExplanationTxt>FINANCIAL DOCUMENTS ARE AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE (FORMS 990 ARE FILED ELECTRONICALLY AND ARE AVAILABLE THROUGH GUIDESTAR AND THE IRS WEBSITES). GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE ALSO AVAILABLE UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990,PART VI, SECTION B, LINE 11B:</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE 990 IS EMAILED TO MANAGEMENT STAFF AS WELL AS BOARD MEMBERS FOR REVIEW.</ExplanationTxt>
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