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OFFIELD CENTER FOR BILLFISH STUDIES: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
OFFIELD CENTER FOR BILLFISH STUDIES (EIN 46-1309989)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-02
IRS object ID
202313069349100446
Schema version
2022v5.0
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)
Return2023-11-02T15:58:14-05:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BDO USABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1200 OTTAWA AVE NW STE 300AddressLine1Txt
CityGRAND RAPIDSCityNm
State AbbreviationMIStateAbbreviationCd
ZIP49503ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN461309989EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE OFFIELD CENTER FOR BILLFISH STUDIESBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% BDO USA LLPInCareOfNm
Business Name ControlOFFIBusinessNameControlTxt
Phone6167747000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 2080AddressLine1Txt
CityAVALONCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90704ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGAIL HODGEPersonNm
Person TitleSECRETARYPersonTitleTxt
Phone6167747000PhoneNum
Signature2022-03-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstGAILPersonFirstNm
Person LastHODGEPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKELLI OLSONPreparerPersonNm
PTINP01379656PTIN
Phone6167747000PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$30,555FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$170,000ContriRcvdRevAndExpnssAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$170,000TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Accounting Fees Rev And Expnss$9,501AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$0AccountingFeesNetInvstIncmAmt
Accounting Fees Adj Net Incm$0AccountingFeesAdjNetIncmAmt
Accounting Fees Chrtbl Prps$9,501AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$50TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$394OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$394OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$9,945TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$0TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$9,895TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$161,990ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$1,990ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$171,935TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$0TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$11,885TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$1,935ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$32,490CashBOYAmt
Cash EOY$30,555CashEOYAmt
Cash EOYFMV$30,555CashEOYFMVAmt
Total Assets BOY$32,490TotalAssetsBOYAmt
Total Assets EOY$30,555TotalAssetsEOYAmt
Total Assets EOYFMV$30,555TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$32,490NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$30,555NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$32,490TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$30,555TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$32,490TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$30,555TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$32,490TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$1,935ExcessRevenueOverExpensesAmt
Subtotal$30,555SubtotalAmt
Tot Net Ast Or Fund Balances EOY$30,555TotNetAstOrFundBalancesEOYAmt
FieldValueIRS element (for citing)
Cap Gains Loss Tx Invst Incm DetailCapGainsLossTxInvstIncmDetail

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Subtotal$0SubtotalAmt
Tax Based On Investment Income$0TaxBasedOnInvestmentIncomeAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Total Payments And Credits$0TotalPaymentsAndCreditsAmt
Tax Due$0TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateCAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1BDO USA LLPBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6167747000PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1200 OTTAWA AVE NW SUITE 300AddressLine1Txt
CityGRAND RAPIDSCityNm
State AbbreviationMIStateAbbreviationCd
ZIP495032426ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Transactions Fail To Qlfy As ExcYes (true)TransactionsFailToQlfyAsExcInd
Maintained Expenditure RspnsYes (true)MaintainedExpenditureRspnsInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
CHASE OFFIELD
200 OTTAWA AVE NW SUITE 300GRAND RAPIDSMI49503CHIEF EXECUTIVE OFFICER1.0$0$0$0
GAIL HODGE
106 OLIVE STREETAVALONCA907040741SECRETARY1.0$0$0$0
CALEN OFFIELD
200 OTTAWA AVE NW SUITE 300GRAND RAPIDSMI49503CHIEF FINANCIAL OFFICER1.0$0$0$0
WENDY CARR
PO BOX 2080AVALONCA907042080TREASURER1.0$0$0$0

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1THE FOUNDATION ADVANCES THE CONSERVATION OF BILLFISH, IMPROVES THE HEALTH OF OCEANS AND ECONOMIES, AND EDUCATES THE PUBLIC ON THE IMPORTANCE OF CONSERVATION.Description1Txt
Expenses1$171,935Expenses1Amt
FieldValueIRS element (for citing)
Sum Of Program Related InvstSumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$18,534AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$18,534TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$18,534AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$278CashDeemedCharitableAmt
Net Vl Noncharitable Assets$18,256NetVlNoncharitableAssetsAmt
Minimum Investment Return$913MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$913MinimumInvestmentReturnAmt
Tax Based On Investment Income$0TaxBasedOnInvestmentIncomeAmt
Total Tax$0TotalTaxAmt
Distributable Before Adj$913DistributableBeforeAdjAmt
Distributable Before Ded$913DistributableBeforeDedAmt
Distributable As Adjusted$913DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$11,885ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid$0CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test$0SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test$0SetAsideCashDistriTestAmt
Qualifying Distributions$11,885QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$913DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Prior Year12020PriorYear1Yr
Prior Year22019PriorYear2Yr
Prior Year32018PriorYear3Yr
Total For Prior Years$0TotalForPriorYearsAmt
Excess Distribution Cyov Yr3$35,741ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$103,365ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$38,591ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$177,697TotalExcessDistributionCyovAmt
Qualifying Distributions$11,885QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Current Year$913AppliedToCurrentYearAmt
Remaining Distri From Corpus$10,972RemainingDistriFromCorpusAmt
Total Corpus$188,669TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$0PriorYearDeficiencyOrTaxAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$188,669ExcessDistriCyovToNextYrAmt
Excess From Year3$35,741ExcessFromYear3Amt
Excess From Year2$103,365ExcessFromYear2Amt
Excess From Year1$38,591ExcessFromYear1Amt
Excess From Current Year$10,972ExcessFromCurrentYearAmt
FieldValueIRS element (for citing)
Private Operating FoundationsPrivateOperatingFoundationsGrp

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
CATALINA SEA BASS FUND INC
PO BOX 2080AVALONCA907042080N/APFGENERAL OPERATIONS$160,000
MARINE CONSERVATION SCIENCE INSTITUTE
2809 S MISSION RD GFALLBROOKCA92028N/APCGENERAL OPERATIONS$1,990
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$161,990TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

FieldValueIRS element (for citing)
Fees Contracts From Govt AgFeesContractsFromGovtAgGrp
Membership Dues And AssmntMembershipDuesAndAssmntGrp
Int On Sav And Temp Cash InvstIntOnSavAndTempCashInvstGrp
Dividends And Interest From Sec DtlDividendsAndInterestFromSecDtl
Net Rntl Incm Re Debt Fincd PropNetRntlIncmReDebtFincdPropGrp
Net Rntl Incm Re Not Debt Fincd PropNetRntlIncmReNotDebtFincdProp
Net Rental Income Personal PropNetRentalIncomePersonalPropGrp
Other Investment IncomeOtherInvestmentIncomeGrp
Gain Sales Ast Oth Than InvntryGainSalesAstOthThanInvntryGrp
Net Income Loss From Special EvtNetIncomeLossFromSpecialEvtGrp
Gross Profit Loss Sls Of InvntryGrossProfitLossSlsOfInvntryGrp
Subtotals Incm Producing ActySubtotalsIncmProducingActyGrp

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp (2 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1TxtCityContributorUSAddress/CityNmState AbbreviationContributorUSAddress/StateAbbreviationCdZIPContributorUSAddress/ZIPCdTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionInd
OFFIELD FAMILY FOUNDATION
1PO BOX 1105CHICAGOIL60690$150,000Yes (X)
CATALINA SEA BASS FUND INC
2PO BOX 2080AVALONCA907042080$20,000Yes (X)

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$9,501Amt
Disbursements Charitable Prps$9,501DisbursementsCharitablePrpsAmt

Depreciation Schedule DepreciationSchedule

Expenditure Responsibility Stmt ExpenditureResponsibilityStmt

Expenditure Responsibility ExpenditureResponsibilityGrp

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CATALINA SEA BASS FUND INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 2080AddressLine1Txt
CityAVALONCityNm
State AbbreviationCAStateAbbreviationCd
ZIP907042080ZIPCd
FieldValueIRS element (for citing)
Grant$160,000GrantAmt
Purpose Of GrantGENERAL OPERATIONSPurposeOfGrantTxt
Expended By Grantee$160,000ExpendedByGranteeAmt
Any Diversion By GranteeNOAnyDiversionByGranteeTxt
Dates Of Reports By GranteeVARDatesOfReportsByGranteeTxt
Results Of VerificationTHE FOUNDATION HAS NO REASON TO DOUBT THE ACCURACY OR RELIABILITY OF THE REPORT FROM THE GRANTEE, THEREFORE, NO INDEPENDENT VERIFICATION OF THE REPORT WAS MADE.ResultsOfVerificationTxt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
SUPPLIES$219$219
MISCELLANEOUS EXPENSES$175$175

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryATTORNEY GENERAL'S REGISTRY OFCategoryTxt
Amt$50Amt

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