LIVING COAST DISCOVERY CENTER: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
LIVING COAST DISCOVERY CENTER (EIN 33-0750177)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-01-16
IRS object ID
202540169349301394
Schema version
2023v6.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-01-16T03:51:35-00:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN931474593PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MILLER CPA GROUP PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1450 SOUTH MELROSE DRAddressLine1Txt
CityVISTACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92081ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN330750177EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Living Coast Discovery CenterBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLIVIBusinessNameControlTxt
Phone6194095900PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11000 Gunpowder Point DriveAddressLine1Txt
CityChula VistaCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91910ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBenedict VallejosPersonNm
Person TitleExecutive DirectorPersonTitleTxt
Phone6194095900PhoneNum
Signature2025-01-16SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonALANA TAMARA MILLERPreparerPersonNm
PTINP01584147PTIN
Phone6193232864PhoneNum
Preparation2025-01-16PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBenedict VallejosPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11000 Gunpowder Point DriveAddressLine1Txt
CityChula VistaCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91910ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,252,419GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.thelivingcoast.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2002FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionSEE SCHEDULE OActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee64TotalEmployeeCnt
Total Volunteers242TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$1,462,962PYContributionsGrantsAmt
CY Contributions Grants$1,061,880CYContributionsGrantsAmt
PY Program Service Revenue$758,813PYProgramServiceRevenueAmt
CY Program Service Revenue$824,877CYProgramServiceRevenueAmt
PY Investment Income$184,668PYInvestmentIncomeAmt
CY Investment Income$48,789CYInvestmentIncomeAmt
PY Other Revenue$179,817PYOtherRevenueAmt
CY Other Revenue$226,638CYOtherRevenueAmt
PY Total Revenue$2,586,260PYTotalRevenueAmt
CY Total Revenue$2,162,184CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,598,191PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,807,654CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$369,344CYTotalFundraisingExpenseAmt
PY Other Expenses$1,171,093PYOtherExpensesAmt
CY Other Expenses$720,504CYOtherExpensesAmt
PY Total Expenses$2,769,284PYTotalExpensesAmt
CY Total Expenses$2,528,158CYTotalExpensesAmt
PY Revenues Less Expenses-$183,024PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$365,974CYRevenuesLessExpensesAmt
Total Assets BOY$2,526,652TotalAssetsBOYAmt
Total Assets EOY$2,117,448TotalAssetsEOYAmt
Total Liabilities BOY$286,500TotalLiabilitiesBOYAmt
Total Liabilities EOY$246,661TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,240,152NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,870,787NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionSEE SCHEDULE O.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$1,969,091ExpenseAmt
DescSee Schedule ODesc
Total Program Service Expenses$1,969,091TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingYes (true)ProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (true)DeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document19IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee64EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsYes (true)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (true)QuidProQuoContriDisclInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcfalseRegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Own WebsiteYes (X)OwnWebsiteInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonBENEDICT VALLEJOSPersonNm
Phone6194095911PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11000 GUNPOWDER POINT DRIVEAddressLine1Txt
CityCHULA VISTACityNm
State AbbreviationCAStateAbbreviationCd
ZIP91910ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndKey EmployeeKeyEmployeeIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
Benedict Vallejos
Executive Director040.00Yes (X)Yes (X)$112,691$0$0
Risa Baron
Secretary001.00Yes (X)$0$0$0Yes (X)
Sara Giobbi
Chairperson001.00Yes (X)$0$0$0Yes (X)
Sam Cardoso
Treasurer001.00Yes (X)$0$0$0Yes (X)
Kendall Helm
Vice Chair001.00Yes (X)$0$0$0Yes (X)
Christopher Lewis
Director001.00Yes (X)$0$0$0
Christopher Carroll
Director001.00Yes (X)$0$0$0
Kevin Browne
Director001.00Yes (X)$0$0$0
Sanya Devore
Director001.00Yes (X)$0$0$0
Lydia Pellecer
Director001.00Yes (X)$0$0$0
Beth Mohr
Director001.00Yes (X)$0$0$0
Susan Fuller
Director001.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$112,691TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$123,326MembershipDuesAmt
Fundraising$95,585FundraisingAmt
All Other Contributions$842,969AllOtherContributionsAmt
Noncash Contributions$30,000NoncashContributionsAmt
Total Contributions$1,061,880TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ADMISSIONS900099$361,737$361,737
EDUCATIONAL PROGRAMS900099$463,140$463,140
FieldValueIRS element (for citing)
Total Program Service Revenue$824,877TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$48,789TotalRevenueColumnAmt
Exclusion$48,789ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$50,174RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$50,174RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$50,174TotalRevenueColumnAmt
Exclusion$50,174ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$91,275FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$95,585ContriRptFundraisingEventAmt
Fundraising Direct Expenses$30,433FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$60,842TotalRevenueColumnAmt
Exclusion$60,842ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$129,550GrossSalesOfInventoryAmt
Cost Of Goods Sold$59,802CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$69,748TotalRevenueColumnAmt
Exclusion$69,748ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
OTHER INCOME900099$505$505
INSURANCE PROCEEDS900099$45,369$45,369
FieldValueIRS element (for citing)
Other Revenue Total$45,874OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,162,184TotalRevenueColumnAmt
Related Or Exempt Func Income$824,877RelatedOrExemptFuncIncomeAmt
Exclusion$275,427ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$112,691TotalAmt
Program Services$45,077ProgramServicesAmt
Management And General$22,538ManagementAndGeneralAmt
Fundraising$45,076FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,444,887TotalAmt
Program Services$1,144,683ProgramServicesAmt
Management And General$60,562ManagementAndGeneralAmt
Fundraising$239,642FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$125,139TotalAmt
Program Services$89,932ProgramServicesAmt
Management And General$7,492ManagementAndGeneralAmt
Fundraising$27,715FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$124,937TotalAmt
Program Services$97,505ProgramServicesAmt
Management And General$6,124ManagementAndGeneralAmt
Fundraising$21,308FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$7,816TotalAmt
Program Services$1,523ProgramServicesAmt
Fundraising$6,293FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$31,416TotalAmt
Management And General$31,416ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$20,896TotalAmt
Management And General$20,896ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Fees For Services Prof FundraisingFeesForServicesProfFundraising

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$18,750TotalAmt
Program Services$17,459ProgramServicesAmt
Fundraising$1,291FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$52,594TotalAmt
Program Services$42,946ProgramServicesAmt
Management And General$2,556ManagementAndGeneralAmt
Fundraising$7,092FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$16,796TotalAmt
Program Services$13,190ProgramServicesAmt
Management And General$2,085ManagementAndGeneralAmt
Fundraising$1,521FundraisingAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$105,328TotalAmt
Program Services$89,529ProgramServicesAmt
Management And General$10,533ManagementAndGeneralAmt
Fundraising$5,266FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$3,477TotalAmt
Program Services$2,920ProgramServicesAmt
Management And General$557ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$79,082TotalAmt
Program Services$74,771ProgramServicesAmt
Management And General$4,311ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$27,026TotalAmt
Program Services$21,092ProgramServicesAmt
Management And General$1,325ManagementAndGeneralAmt
Fundraising$4,609FundraisingAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescDIRECT PROGRAM EXPENSESDesc
Total$308,064TotalAmt
Program Services$308,064ProgramServicesAmt

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$49,259TotalAmt
Program Services$20,400ProgramServicesAmt
Management And General$19,238ManagementAndGeneralAmt
Fundraising$9,531FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,528,158TotalAmt
Program Services$1,969,091ProgramServicesAmt
Management And General$189,633ManagementAndGeneralAmt
Fundraising$369,344FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$410,748BOYAmt
EOY$272,293EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$28,334BOYAmt
EOY$12,615EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$94,578BOYAmt
EOY$132,691EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$17,562BOYAmt
EOY$13,195EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$99,943BOYAmt
EOY$20,370EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,098,331LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$446,275LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$606,567BOYAmt
EOY$652,056EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,268,920BOYAmt
EOY$1,014,228EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,526,652BOYAmt
EOY$2,117,448EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$198,373BOYAmt
EOY$205,261EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$40,864BOYAmt
EOY$41,400EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$47,263BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$286,500BOYAmt
EOY$246,661EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,725,002BOYAmt
EOY$1,235,663EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$515,150BOYAmt
EOY$635,124EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,240,152BOYAmt
EOY$1,870,787EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,526,652BOYAmt
EOY$2,117,448EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$365,974ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$3,391NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$980,592CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,831,078CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,375,524CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,462,962CurrentTaxYearMinus1YearAmt
Current Tax Year$1,061,880CurrentTaxYearAmt
Total$7,712,036TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$601,823CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$228,272CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$702,167CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$758,813CurrentTaxYearMinus1YearAmt
Current Tax Year$824,877CurrentTaxYearAmt
Total$3,115,952TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$8,581CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,900CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$18,228CurrentTaxYearMinus2YearsAmt
Current Tax Year$50,679CurrentTaxYearAmt
Total$79,388TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,590,996CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,061,250CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,095,919CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,221,775CurrentTaxYearMinus1YearAmt
Current Tax Year$1,937,436CurrentTaxYearAmt
Total$10,907,376TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$10,907,376PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$97,386CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$138,453CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$211,943CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$184,668CurrentTaxYearMinus1YearAmt
Current Tax Year$48,789CurrentTaxYearAmt
Total$681,239TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$97,386CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$138,453CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$211,943CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$184,668CurrentTaxYearMinus1YearAmt
Current Tax Year$48,789CurrentTaxYearAmt
Total$681,239TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$96,578CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$78,334CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$125,422CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$179,817CurrentTaxYearMinus1YearAmt
Current Tax Year$130,590CurrentTaxYearAmt
Total$610,741TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,784,960CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,278,037CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,433,284CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,586,260CurrentTaxYearMinus1YearAmt
Current Tax Year$2,116,815CurrentTaxYearAmt
Total$12,199,356TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.89410PublicSupportCY509Pct
Public Support PY5090.88970PublicSupportPY509Pct
Investment Income CY0.05580InvestmentIncomeCYPct
Investment Income PY0.06270InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Incl Escrow Custodial Acct LiabfalseInclEscrowCustodialAcctLiabInd

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$954,609OtherCostOrOtherBasisAmt
Depreciation$375,812DepreciationAmt
Book Value$578,797BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$143,722OtherCostOrOtherBasisAmt
Depreciation$70,463DepreciationAmt
Book Value$73,259BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$652,056TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDesc
Financial derivatives and other financial products
Closely-held equity interests

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc
Federal income taxes
OTHER LIABILITIES
FieldValueIRS element (for citing)
Total Rev Etc Audited Fincl Stmt$2,403,241TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$3,391NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$244,448DonatedServicesAndUseFcltsAmt
Revenue Not Reported$241,057RevenueNotReportedAmt
Revenue Subtotal$2,162,184RevenueSubtotalAmt
Total Revenue Per Form990$2,162,184TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,727,497TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$199,339DonatedServicesUseFcltsAmt
Expenses Not Reported$199,339ExpensesNotReportedAmt
Expenses Subtotal$2,528,158ExpensesSubtotalAmt
Total Expenses Per Form990$2,528,158TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
XII 2DEXPENSES DUE TO FLOOD DAMAGE
X 11FFASB ASC 740 FOOTNOTE THE ORGANIZATION FOLLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN FASB ACCOUNTING STANDARDS CODIFICATION. THE ORGANIZATION RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION, WHEN APPLIACABLE. THERE ARE NO AMOUNTS ACCRUED IN THE FINANCIAL STATEMENTS RELATED TO UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2024.

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Mail SolicitationsYes (X)MailSolicitationsInd
Email SolicitationsYes (X)EmailSolicitationsInd
Phone SolicitationsYes (X)PhoneSolicitationsInd
In Person SolicitationsYes (X)InPersonSolicitationsInd
Solicitation Of Non Govt GrantsYes (X)SolicitationOfNonGovtGrantsInd
Solicitation Of Govt GrantsYes (X)SolicitationOfGovtGrantsInd
Special Fundraising EventsYes (X)SpecialFundraisingEventsInd
Agrmt Prof Fundraising ActyfalseAgrmtProfFundraisingActyInd

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1Farm to BayEvent1Nm
Gross Receipts Event1$186,860GrossReceiptsEvent1Amt
Charitable Contri Event1$95,585CharitableContriEvent1Amt
Gross Revenue Event1$91,275GrossRevenueEvent1Amt
Other Direct Expenses Event1$30,433OtherDirectExpensesEvent1Amt
Gross Receipts Total$186,860GrossReceiptsTotalAmt
Charitable Contributions Tot$95,585CharitableContributionsTotAmt
Gross Revenue Total Events$91,275GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$30,433OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$30,433DirectExpenseSummaryEventsAmt
Net Income Summary$60,842NetIncomeSummaryAmt

Schedule M IRS990ScheduleM

Other Non Cash Contri Table OtherNonCashContriTableGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
DescAQUARIUMDesc
Contribution1ContributionCnt
Noncash Contributions Rpt F990$30,000NoncashContributionsRptF990Amt
Method Of Determining RevenuesFMVMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsfalseReviewProcessUnusualNCGiftsInd
Third Parties UsedfalseThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part III, Line 4aWhen students visit the Living Coast for a field trip, they instantly connect with wildlife native to southern California, creating memorable experiences that leave a lasting impression. Annually, about 70,000 visitors of all ages visit the Living Coast, including 25,000 students preK-12 for school programs. In addition to school programs, the Living Coast hosts seasonal wildlife day camps, educational events in the community, and compost workshops.
Form 990, Part III, Line 4aThe Living Coast has collaborated with scientific partners dedicated to the study, restoration and reintroduction of Light footed Ridgways rails in southern California. Loss and degradation of habitat threaten the existence of this state and federally listed endangered shorebird, the Light footed Ridgways Rail Rallus obsoletus levipes, that can be only found in coastal salt marshes of southern California and Baja California, Mexico. Since 2001, 385 rails have been produced and raised at the Living Coast, and recently the 1,000th rail was released into the wild by Team Clapper Rail
Form 990, Part VI, Line 15aExecutive Committee based their decision on a review of comparable compensation paid to an executive at an organization of the same size and type.
Form 990, Part VI, Line 19Form 990 is readily available upon request
Form 990, Part XI, Line 9EXPENSES DUE TO FLOOD DAMAGE
Form 990, Part III, Line 1Our mission is served through programs such as the Living Lab Field Trip, our signature education program. Unique to Living Coast is our location and access to the San Diego Bay National Wildlife Refuge, which immerses students in outdoor exploration and their natural surroundings. When students visit the Living Coast for a field trip, they instantly connect with wildlife native to southern California, creating memorable experiences that leave a lasting impression. Annually, about 70,000 visitors of all ages visit the Living Coast, including 25,000 students preK-12 for school programs. In addition to school programs, the Living Coast hosts seasonal wildlife day camps, educational events in the community, and compost workshops.
Form 990, Part III, Line 1The Living Coast has collaborated with scientific partners dedicated to the study, restoration and reintroduction of Light-footed Ridgways rails in southern California. Loss and degradation of habitat threaten the existence of this state- and federally- Listed endangered shorebird, the Light-footed Ridgways Rail Rallus obsoletus levipes, that can only be found in coastal salt marshes of southern California and Baja California, Mexico. Since 2001, 385 rails have been produced and raised at the Living Coast, and recently the 1,000th rail was released into the wild by Team Clapper Rail.
Form 990, Part III, Line 1We are proud of the dedicated volunteers and docents who spend their valuable time working tirelessly to support all areas of the organization. Volunteers play a critical role in our ability to carry out our mission through various programs and projects. More than 200 volunteers ages 16-90s donate 13,000 hours of their valuable time to serve the mission of Living Coast.
Form 990, Part I, Line 1We inspire the community to connect with and care for our coastal environment. Our vision is a thriving natural coast through engaged conservation. Our mission is served through programs such as the Living Lab Field Trip, immersing students in outdoor exploration and their natural surroundings on the SD Bay National Wildlife Refuge.
Form 990, Part III, Line 4aWe are proud of the dedicated volunteers and docents who spend their valuable time working tirelessly to support all areas of the organization. Volunteers play a critical role in our ability to carry out our mission through various programs and projects. More than 200 volunteers ages 16-90s donate 13,000 hours of their valuable time to serve the mission of Living Coast.

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