2019-11-05T19:52:37-06:00 2018-12-31 GRANT THORNTON LLP 101 CALIFORNIA STREET SUITE 2700 SAN FRANCISCO CA 94111 990 2018-01-01 770569564 Monterey Bay Aquarium Support Services % JOHN DAVIS MONT 8316484800 99 Pacific Street Suite 575A Monterey CA 93940 TROY GRANDE CFO 8316484800 2019-10-31 true QI WEN LIANG P01270238 4159863900 2019-10-30 65.229.9.138 94336920193095000000 2019-11-05 P 48C18CAFE3C076D77EFDA4A28EEA087709B0C379 48C18CAFE3C076D77EFDA4A28EEA087709B0C379 2018 2020-01-14 16:20:31Z Cynthia Vernon 99 Pacific Street 575A Monterey CA 93940 1818204 false X N/A X 2001 CA MONTEREY BAY AQUARIUM SUPPORT SERVICES ("MBASS") SUPPORTS AND BENEFITS THE MONTEREY BAY AQUARIUM FOUNDATION ("THE AQUARIUM"), A CALIFORNIA NON-PROFIT PUBLIC BENEFIT CORPORATION. 3 0 0 0 307251 0 0 1360272 1475703 0 0 308480 342501 1668752 1818204 0 0 0 0 0 0 0 0 0 1147084 1002087 1147084 1002087 521668 816117 24497198 25261646 200988 149319 24296210 25112327 THE SPECIFIC PURPOSE OF MONTEREY BAY AQUARIUM SUPPORT SERVICES ("MBASS") IS TO SUPPORT AND BENEFIT THE MONTEREY BAY AQUARIUM FOUNDATION ("THE AQUARIUM"). A CALIFORNIA NON-PROFIT PUBLIC BENEFIT CORPORATION. false false 935065 0 1507953 MBASS OPERATES PROPERTY FOR THE SUPPORTED IRC SECTION 501(C)(3) ORGANIZATION, MONTEREY BAY AQUARIUM FOUNDATION ("THE AQUARIUM"). THE PROPERTY IS KEY OCEANFRONT PROPERTY OVERLOOKING THE NATIONAL MARINE SANCTUARY AND IS BEING HELD FOR FUTURE USE BY THE AQUARIUM. 935065 true false false false false false false false false false true false false false true true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 6 0 true 0 true true false false false false false false false false false false false X 3 0 false false false false true true true true true false false true true true true true true true true false CA X JOHN DAVIS 8316484800 99 PACIFIC STREET SUITE 575A Monterey CA 93940 Troy A Grande Chief Financial Officer 1.0 40.0 X X 0 263805 58153 Cynthia Vernon President 1.0 40.0 X X 0 263560 52132 Robert Young Secretary 1.0 40.0 X X 0 145564 36174 0 672929 146459 0 false true false OTIS ELEVATOR COMPANY PO BOX 730400 DALLAS TX 753730400 ELEVATOR SERVICES 563156 CID CONSORTIUM LLC PO BOX 1308 ROSEVILLE CA 95678 CONSULTING SERVICES 174793 S J PARKING PO BOX 1831 PEBBLE BEACH CA 93953 PARKING OPERATOR 106559 3 0 PROPERTY OPERATIONS 531310 1475703 1475703 0 1475703 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PARKING REVENUE 812930 342501 32250 307251 0 342501 1818204 1507953 307251 0 0 0 0 0 0 0 0 0 0 0 0 10363 9068 1295 0 0 0 0 465908 465908 0 0 0 20818 18216 2602 0 0 267810 234334 33476 0 0 0 0 0 125332 109665 15667 11028 9649 1379 REPAIRS & MAINTENANCE 63545 55602 7943 0 ALLOCATED PERSONNEL 37283 32623 4660 0 1002087 935065 67022 0 1054626 1206233 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 24457963 402550 23442572 24055413 0 0 0 0 0 0 0 0 0 0 24497198 25261646 115388 102987 0 0 0 0 0 0 0 0 0 0 0 0 0 0 85600 46332 200988 149319 X 24296210 25112327 0 0 0 0 24296210 25112327 24497198 25261646 816117 0 0 0 0 0 X false true X true false X X X 1 MONTEREY BAY AQUARIUM FOUNDATION 942487469 7 true 0 1002087 1 0 1002087 0.00000 true false false false false false false false false false false false false false false true false 7101617 1428383 8530000 9276971 3447107 339710 12384368 0 0 0 65990 62840 3150 3137895 3137895 24055413 0 TENANT SECURITY DEPOSITS 46332 46332 X FIN 48 (ASC 740) FOOTNOTE SCHEDULE D, PART X, LINE 2: THE FOLLOWING FOOTNOTE APPEARED IN THE CONSOLIDATED FINANCIAL STATEMENTS FOR BOTH MONTEREY BAY AQUARIUM SUPPORT SERVICES ("MBASS") AND MONTEREY BAY AQUARIUM FOUNDATION, A RELATED ORGANIZATION: THE MONTEREY BAY AQUARIUM FOUNDATION AND MBASS FOLLOW GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY'THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. THE MONTEREY BAY AQUARIUM FOUNDATION AND MBASS ARE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THOUGH EACH ORGANIZATION IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. THEY ARE ALSO EXEMPT FROM CALIFORNIA STATE FRANCHISE TAXES UNDER SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. THE MONTEREY BAY AQUARIUM FOUNDATION AND MBASS HAVE PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF EACH ORGANIZATION'S TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE THE ORGANIZATION'S FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVAULATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS.THE MONTEREY BAY AQUARIUM FOUNDATION AND MBASS HAVE BOTH DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. false false false false false false false false false Troy A Grande Chief Financial Officer 0 261906 0 764 0 1135 0 27000 0 31153 0 321958 0 0 Cynthia Vernon President 0 260614 0 764 0 2182 0 26772 0 25360 0 315692 0 0 Robert Young Secretary 0 142305 0 2754 0 505 0 6877 0 29297 0 181738 0 0 QUESTIONS REGARDING COMPENSATION FORM 990, SCHEDULE J, PART I, LINE 3: MONTEREY BAY AQUARIUM SUPPORT SERVICES DOES NOT HAVE EMPLOYEES. ALL OFFICERS OF THE ORGANIZATION ARE COMPENSATED BY A RELATED PARTY, THE MONTEREY BAY AQUARIUM FOUNDATION. SEE SCHEDULE O FOR FURTHER DETAILS OF THE PROCEDURE FOR ESTABLISHING COMPENSATION OF THE PRESIDENT/CEO AND KEY EMPLOYEES. PROGRAM SERVICE ACTIVITIES FORM 990, PART III, LINE 4A: MBASS OPERATES PROPERTY FOR THE SUPPORTED IRC SECTION 501(C)(3) ORGANIZATION, MONTEREY BAY AQUARIUM FOUNDATION ('THE AQUARIUM'). THE PROPERTY IS KEY OCEANFRONT PROPERTY OVERLOOKING THE NATIONAL MARINE SANCTUARY AND IS BEING HELD FOR FUTURE USE BY THE AQUARIUM. ORGANIZATION'S MEMBERS FORM 990, PART VI, SECTION A, LINE 6: THE ORGANIZATION'S SOLE MEMBER IS THE MONTEREY BAY AQUARIUM FOUNDATION. MEMBER'S POWER TO ELECT OR APPOINT MEMBERS OF THE GOVERNING BODY FORM 990, PART VI, SECTION A, LINE 7A: THE ORGANIZATION'S SOLE MEMBER, THE MONTEREY BAY AQUARIUM FOUNDATION, HAS THE POWER TO ELECT ALL OF THE DIRECTORS OF MBASS, AND, WITHOUT CAUSE OR EXPLANATION, MAY CANCEL THE ELECTION OF ANY PERSON AS A DIRECTOR, OR MAY REMOVE ANY DIRECTOR OF THE CORPORATION. GOVERNANCE DECISIONS RESERVED TO MEMBERS FORM 990, PART VI, SECTION A, LINE 7B: THE ORGANIZATION'S SOLE MEMBER: (I) HAS THE POWER TO APPROVE ANY ADOPTION, AMENDMENT, RESTATEMENT, REVISION OR DELETION OF THE ARTICLE OF INCORPORATION OR BYLAWS, (II) APPROVE ANY MERGER, SUBSTANTIAL DISPOSITION OF ASSETS, OR SALE OF ASSETS, OTHER THAN IN THE ORDINARY COURSE OF BUSINESS, AND (III) APPROVE ANY PROPOSED ACTIONS TO BORROW MONEY OR INCUR INDEBTEDNESS, OTHER THAN TRADE PAYABLE ENTERED INTO IN THE ORDINARY COURSE OF BUSINESS. FORM 990 REVIEW PROCESS FORM 990, PART VI, SECTION B, LINE 11B: THE AQUARIUM'S CONTROLLER PROVIDES ALL INFORMATION NEEDED FOR THE FORM 990 TO GRANT THORNTON LLP BASED ON AUDITED CONSOLIDATED FINANCIAL STATEMENTS. GRANT THORNTON PREPARES AND REVIEWS THE FORM 990, WHICH IS THEN REVIEWED BY THE MBASS CFO. A FINAL DRAFT IS PROVIDED TO THE MBASS BOARD OF DIRECTORS PRIOR TO FILING. MONITORING AND ENFORCEMENT OF CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C: MBASS IS SUBJECT TO THE CONFLICT OF INTEREST POLICIES AND PROCEDURES OF THE SUPPORTED ORGANIZATION, MONTEREY BAY AQUARIUM FOUNDATION ("THE AQUARIUM"). CONFLICT OF INTEREST POLICY - THE AQUARIUM'S EXECUTIVE DIRECTOR'S OFFICE ASSURES THAT ALL DISCLOSURES FORMS (AND MITIGATION PLANS, IF APPLICABLE) HAVE BEEN RECEIVED BY JANUARY 31 OF EACH YEAR FROM ALL TRUSTEES AND OFFICERS, PREPARES A SUMMARY OF DISCLOSURES, AND FORWARDS THE COMPLETED FORMS AND THE SUMMARY TO THE AQUARIUM'S CONFLICTS REVIEW PANEL, CONSISTING OF THE AQUARIUM'S EXECUTIVE DIRECTOR, LEGAL COUNSEL, CHIEF HUMAN RESOURCES OFFICER, CHIEF FINANCIAL OFFICER ("CFO"), AND CONTROLLER AND DIRECTOR OF FINANCE. TRUSTEES AND OFFICERS ALSO ACKNOWLEDGE RECEIPT AND UNDERSTANDING OF THE AQUARIUM'S COI POLICY IN CONJUNCTION WITH PROVIDING THE ANNUAL DISCLOSURES. FOLLOWING REVIEW BY THE PANEL, THE PANEL'S FINDINGS AND THE DISCLOSURES ARE PROVIDED TO THE AQUARIUM BOARD'S AUDIT COMMITTEE, WHICH REVIEWS THE DISCLOSURES AND MAKES A REPORT TO THE AQUARIUM BOARD AT ITS MARCH BOARD MEETING. BOTH THE PANEL AND THE AUDIT COMMITTEE ANNUALLY EVALUATE THE EFFECTIVENESS OF THE PROCESS. THE MBASS CFO ASSURES APPROPRIATE REPORTING TO THE EXTERNAL AUDITORS AND TAX FILINGS PREPARER. TRUSTEES AND OFFICERS HAVE A CONTINUING DUTY TO MAKE ADDITIONAL DISCLOSURES THROUGHOUT THE YEAR IF WARRANTED. PROCESS FOR DETERMINING COMPENSATION OF PRESIDENT/CEO AND KEY EMP FORM 990, PART VI, SECTION B, LINE 15: MBASS DOES NOT HAVE EMPLOYEES. ALL OFFICERS OF MBASS ARE FULL TIME EMPLOYEES OF MBASS' SUPPORTED ORGANIZATION, THE MONTEREY BAY AQUARIUM. THE SERVICES ARE PROVIDED BY THE AQUARIUM TO MBASS WITHOUT CHARGE AND THEIR COMPENSATION IS REPORTED BY THE AQUARIUM. THE AQUARIUM'S PROCESS FOR DETERMINING THE COMPENSATION OF THE PRESIDENT, CFO, AND OTHER HIGHLY COMPENSATED EMPLOYEES IS AS FOLLOWS: COMPENSATION CONSULTANTS WERE ENGAGED TO CONDUCT A REVIEW OF ALL SENIOR STAFF POSITIONS. A CUSTOM SURVEY WAS CONDUCTED WHICH INCLUDED 20 COMPARABLE ORGANIZATIONS. MARKET DATA WAS GATHERED AND ANALYZED BY A NATIONAL COMPENSATION CONSULTING FIRM. RESULTS WERE REVIEWED BY THE AQUARIUM'S EXECUTIVE COMPENSATION COMMITTEE AND WERE USED BY THE COMMITTEE TO FORMALLY REVIEW AND APPROVE THE CFO'S COMPENSATION, AND TO CONFIRM THAT THE COMPENSATION OF THE PRESIDENT, CFO, AND OTHER HIGHLY COMPENSATED EMPLOYEES IS REASONABLE AND APPROPRIATE. THE REVIEW WAS CONTEMPORANEOUSLY DOCUMENTED IN THE COMMITTEE MINUTES. DOCUMENTS MADE AVAILABLE TO THE PUBLIC FORM 990, PART VI, SECTION C, LINE 19: MBASS MAKES ITS CONSOLIDATED (WITH THE AQUARIUM) AUDITED FINANCIAL STATEMENTS FOR THE MOST RECENT THREE YEARS AVAILABLE TO THE PUBLIC BY POSTING ON THE AQUARIUM'S WEBSITE. THE FORM 990, CONFLICT OF INTEREST POLICY, AND GOVERNING DOCUMENTS ARE PROVIDED UPON REQUEST. COMMITTEE RESPONSIBLE FOR OVERSIGHT OF AUDIT FORM 990, PART XII, LINE 2C: MBASS RESPONDED "YES" TO THIS QUESTION BECAUSE THE FINANCIAL STATEMENT IS CONSOLIDATED AND THE AQUARIUM'S AUDIT COMMITTEE HAS RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. FORM 990 PART IX LINE 11G DESCRIPTION:PROPERTY MANAGEMENT TOTAL FEES:355987 FORM 990 PART IX LINE 11G DESCRIPTION:PARKING MANAGEMENT TOTAL FEES:99053 FORM 990 PART IX LINE 11G DESCRIPTION:SECURITY TOTAL FEES:10868 Monterey Bay Aquarium Foundation 886 Cannery Row Monterey CA 93940 942487469 Conservation CA 501(C)(3) 07 NA false false false false false false false false false false true false false false true true true false false false