CALIFORNIA MARINE SANCTUARY FOUNDATION: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
CALIFORNIA MARINE SANCTUARY FOUNDATION (EIN 94-3225675)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-05-20
IRS object ID
201911409349300711
Schema version
2018v3.1
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)
Return2019-05-20T07:59:38-07:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Diane M Kelly CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1470 Tyler Street 2nd FloorAddressLine1Txt
CityMontereyCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93940ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN943225675EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CALIFORNIA MARINE SANCTUARYBusinessNameLine1Txt
Business Name Line2FOUNDATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCALIBusinessNameControlTxt
Phone8316474209PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line199 PACIFIC STREETAddressLine1Txt
CityMONTEREYCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93940ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSCOTT HENNESSYPersonNm
Person TitlePresidentPersonTitleTxt
Signature2019-05-16SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDIANE MARY KELLY CPAPreparerPersonNm
PTINP01290387PTIN
Phone8315943705PhoneNum
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSCOTT HENNESSYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line199 PACIFIC STREET 455 AAddressLine1Txt
CityMONTEREYCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93940ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,537,441GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
All Affiliates IncludedfalseAllAffiliatesIncludedInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresscaliforniamsf.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1995FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionThe California Marine Sanctuary Foundation is a nonprofit organization working to advance the understanding and protection of the Monterey Bay and Channel Islands National Marine Sanctuaries, Californias statewide network of marine protected areas (MPAs), and other ocean and coastal resources.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee8TotalEmployeeCnt
Total Volunteers28TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$656,890PYContributionsGrantsAmt
CY Contributions Grants$1,039,745CYContributionsGrantsAmt
PY Program Service Revenue$396,860PYProgramServiceRevenueAmt
CY Program Service Revenue$493,228CYProgramServiceRevenueAmt
PY Investment Income$2,083PYInvestmentIncomeAmt
CY Investment Income$4,468CYInvestmentIncomeAmt
PY Other Revenue$258PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,056,091PYTotalRevenueAmt
CY Total Revenue$1,537,441CYTotalRevenueAmt
PY Grants And Similar Paid$105,602PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$143,462CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$314,853PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$383,613CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$8,954CYTotalFundraisingExpenseAmt
PY Other Expenses$641,943PYOtherExpensesAmt
CY Other Expenses$794,311CYOtherExpensesAmt
PY Total Expenses$1,062,398PYTotalExpensesAmt
CY Total Expenses$1,321,386CYTotalExpensesAmt
PY Revenues Less Expenses-$6,307PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$216,055CYRevenuesLessExpensesAmt
Total Assets BOY$2,416,437TotalAssetsBOYAmt
Total Assets EOY$2,668,406TotalAssetsEOYAmt
Total Liabilities BOY$541,791TotalLiabilitiesBOYAmt
Total Liabilities EOY$577,705TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,874,646NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,090,701NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionThe California Marine Sanctuary Foundation is a nonprofit organization working to advance the understanding and protection of the Monterey Bay and Channel Islands National Marine Sanctuaries, Californias statewide network of marine protected areas (MPAs), and other ocean and coastal resources.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$428,103ExpenseAmt
Revenue$444,134RevenueAmt
DescEducation ProgramsThese programs provide education and outreach related to conserving and protectingocean and coastal resources and include extensive activities about California'sstatewide network of MPAs: the Coastal Discovery Center in San Simeon; and volunteer tourism and ocean recreation community outreach.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$402,146ExpenseAmt
Grant$36,008GrantAmt
Revenue$476,246RevenueAmt
DescResource Protection ProgramsThese programs provide resource protection, monitoring and community outreach related to agricultural and rural lands best practices; watershed water quality monitoring; regional water management planning and implementation; sea level rise and climate adaptation; ecosystem assessment and environmental compliance projectsDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$110,523ExpenseAmt
Grant$85,207GrantAmt
DescSIMoN ProgramThis program is a comprehensive plan to conduct and integrate ecosystem monitoring activities throughout the Sanctuary Research ProgramDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$144,674TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant$22,247TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue$391,503TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$1,085,446TotalProgramServiceExpensesAmt
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
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Invest Tax Exempt BondsfalseInvestTaxExemptBondsInd
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
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 Document28IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee8EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Form990 T FiledfalseForm990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Form8282 Filed0Form8282FiledCnt
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
Org Filed In Lieu Of Form1041falseOrgFiledInLieuOfForm1041Ind
Licensed More Than One StatefalseLicensedMoreThanOneStateInd
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 Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
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 EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonALAN ARVINPersonNm
Phone8316474209PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line199 PACIFIC ST SUITE 455AddressLine1Txt
CityMONTEREYCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93940ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
LESLIE ROSENFELD PHD
Board Member2.000.00Yes (X)$0$0$0
KAY ARCHER BOWDEN JD
Board Member2.000.00Yes (X)$0$0$0
DAVID ROSSUM
Treasurer3.000.00$0$0$0Yes (X)
SCOTT HENNESSY
President3.000.00$0$0$0Yes (X)
RACHEL SAUNDERS
Secretary3.000.00$0$0$0Yes (X)
DENNIS J LONG
Executive Direc40.000.00$97,515$0$16,185Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$97,515TotalReportableCompFromOrgAmt
Total Other Compensation$16,185TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$682,356GovernmentGrantsAmt
All Other Contributions$357,389AllOtherContributionsAmt
Total Contributions$1,039,745TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
HEALTH INSURANCE BENEFITS$4,423$4,423
LYNKER TECHNOLOGIES, LLC$21,955$21,955
MRWPCA$9,950$9,950
POSEIDON RESOURCES$236,583$236,583
PROCESSING FEES$214,397$214,397

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,920TotalRevenueColumnAmt
Related Or Exempt Func Income$5,920RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$493,228TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,468TotalRevenueColumnAmt
Exclusion$4,468ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,537,441TotalRevenueColumnAmt
Related Or Exempt Func Income$493,228RelatedOrExemptFuncIncomeAmt
Exclusion$4,468ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$143,462TotalAmt
Program Services$143,462ProgramServicesAmt

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$103,179TotalAmt
Management And General$95,956ManagementAndGeneralAmt
Fundraising$7,223FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$216,007TotalAmt
Program Services$166,571ProgramServicesAmt
Management And General$49,436ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$39,754TotalAmt
Program Services$22,839ProgramServicesAmt
Management And General$15,782ManagementAndGeneralAmt
Fundraising$1,133FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$24,673TotalAmt
Program Services$12,761ProgramServicesAmt
Management And General$11,360ManagementAndGeneralAmt
Fundraising$552FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$6,500TotalAmt
Management And General$6,500ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$16,755TotalAmt
Management And General$16,755ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$4,497TotalAmt
Management And General$4,497ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$2,456TotalAmt
Management And General$2,456ManagementAndGeneralAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$9,059TotalAmt
Management And General$9,059ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$6,886TotalAmt
Management And General$6,886ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$679TotalAmt
Management And General$679ManagementAndGeneralAmt

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$1,274TotalAmt
Program Services$1,274ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,237TotalAmt
Program Services$728ProgramServicesAmt
Management And General$2,463ManagementAndGeneralAmt
Fundraising$46FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
Sub recipient prof fees$371,357$371,357
Sub recipient salaries$146,044$146,044
Cancelled grant expense$75,290$75,290
Sub recipient office expense$25,145$25,145

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$125,132TotalAmt
Program Services$119,975ProgramServicesAmt
Management And General$5,157ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,321,386TotalAmt
Program Services$1,085,446ProgramServicesAmt
Management And General$226,986ManagementAndGeneralAmt
Fundraising$8,954FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$160,855BOYAmt
EOY$210,209EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,463,026BOYAmt
EOY$1,563,306EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$205,194BOYAmt
EOY$112,230EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,833BOYAmt
EOY$10,976EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$10,634LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$9,872LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,037BOYAmt
EOY$762EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$583,492BOYAmt
EOY$770,923EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,416,437BOYAmt
EOY$2,668,406EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$103,637BOYAmt
EOY$138,430EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$438,154BOYAmt
EOY$439,275EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$541,791BOYAmt
EOY$577,705EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$557,638BOYAmt
EOY$546,382EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,317,008BOYAmt
EOY$1,544,319EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,874,646BOYAmt
EOY$2,090,701EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,416,437BOYAmt
EOY$2,668,406EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$216,055ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,217,354CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$554,436CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$344,856CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$656,890CurrentTaxYearMinus1YearAmt
Current Tax Year$1,039,745CurrentTaxYearAmt
Total$3,813,281TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,217,354CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$554,436CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$344,856CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$656,890CurrentTaxYearMinus1YearAmt
Current Tax Year$1,039,745CurrentTaxYearAmt
Total$3,813,281TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$883,337SubstantialContributorsTotAmt
Public Support Total170$2,929,944PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,986CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,148CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$647CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,271CurrentTaxYearMinus1YearAmt
Current Tax Year$4,468CurrentTaxYearAmt
Total$15,520TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years-$19,508CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,149CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$26,866CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$258CurrentTaxYearMinus1YearAmt
Total$11,765TotalAmt
FieldValueIRS element (for citing)
Total Support$3,840,566TotalSupportAmt
Public Support CY1700.76290PublicSupportCY170Pct
Public Support PY1700.77540PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$8,774OtherCostOrOtherBasisAmt
Depreciation$7,778DepreciationAmt
Book Value$996BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,860OtherCostOrOtherBasisAmt
Depreciation$2,094DepreciationAmt
Book Value-$234BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$762TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDescBook ValueBookValueAmt
Long Term Receivables$766,915
Prepaid Workers Comp$351
Security Deposit$3,025
Worker's Comp Deposit$632
FieldValueIRS element (for citing)
Total Book Value Other Assets$770,923TotalBookValueOtherAssetsAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable (7 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
COASTAL CONSERVATION RESEARH
PO BOX 543MOSS LANDINGCA95039912081300$19,907$0SUB RECIPIENT RESOURCE PROTECTION
CSUMB
100 CAMPUS CENTER BLDG 42SEASIDECA93955800494808$37,663$0SUB RECIPIENT RESEARCH
ENVIROMENTAL JUSTICE COALITIO
PO BOX 188911SACRAMENTOCA95814202539559$10,482$0SUB RECIPIENT RESEARCH
ENVIRONMENT IN THE PUBLIC INT
1013 MONTEREY STSAN LUIS OBISPOCA93401522381905$16,540$0ENVIROMENTAL WATCHDOG
MBARI
7700 SANDHOLDT ROADMOSS LANDINGCA95039770150580$43,751$0SUB RECIPIENT RESEARCH
UC REGENTS SANTA BARBARA
UC SANTA BARBARASANTA BARBARACA93106956006145$5,384$0SUB RECIPIENT CHANNEL IS. COAL OIL
UC SANTA CRUZ
100 SHAFFER ROADSANTA CRUZCA95060941539563$6,000$0SUB RECIPIENT RESEARCH
FieldValueIRS element (for citing)
Total501c3 Org7Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceGrantmaker's Description of How Grants are UsedFormAndLineReferenceDesc
ExplanationThe California Marine Sanctuary Foundation requires periodic progress and financial reports from grantees. Typical reporting increments are each six month period. Project managers review progress in person, from time to time. Grant projects then submit final reports describing the outcomes achieved and certifying that all of the funds were expended as intended.The California Marine Sanctuary Foundation also incorporate language that requires compliance with funder's terms and conditions on any passthru funds.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part III, Line 4d: Other Program Services DescriptionOTHER PROGRAM SERVICES 4: Program Operation ProgramsThese programs provide operation development, management review, internships, public hearings and outreach, including support for research vessels. OTHER PROGRAM SERVICES 5: Research and Evaluation ProgramsThese programs provide various research and evaluation including fishery practices, necropsies, mapping, tidepool research, ecosystem monitoring, Cowcod conservation, and research administration support. OTHER PROGRAM SERVICES 6: Other ProgramsIn addition to the program areas of focus described above, the Foundation engages inspecial initiatives to support various activities such as:Sanctuary Research and Monitoring programsSanctuary Advisory CouncilsPacific Grove Hyperbaric ChamberImplementation of the State of California Marine Life Protection Act(see www.californiaMPAs.org) OTHER PROGRAM SERVICES 7: Depreciation on computer and monitoring equipment funded by grants for use in various research and education programs. OTHER PROGRAM SERVICES 8: Channel Islands National Marine SanctuaryBeginning in 2011 California Marine Sanctuary Foundation began supporting the education, resource protection and research needs of the Channel Islands National Marine Sanctuary.
Form 990, Part VI, Line 11b: Form 990 Review ProcessTax preparer works with bookkeeper, and other management personnel to gather financial and compliance information for the preparation of tax return. A copy of draft return is forwarded to the Executive Director, the Board of Directors President and members of the audit commitee for their review prior to filing the 990.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of ConflictsThe Board of Directors has ratified a written conflict of interest policy that requires officers, directors and key employees to disclose potential conflicts of interest between the organization and themselves and their family members on a questionnaire distributed annually. Any identified potential conflicts are brought before the Board as an action item on the Board of Directors Meeting agenda
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top ManagementThe Board of Directors has approved a framework for executive compensation, aligned with compensation of other positions in the industry, and consistent with the size and complexity of the activities. Additionally, any financial dealings with members of the Board of Director's is reviewed, discussed and approved by the entire Board prior to implementation.
Form 990, Part VI, Line 19: Other Organization Documents Publicly AvailableFinancial statements, tax returns and other governing documents are available upon request by contacting California Marine Sanctuary Foundation in person, by mail or email at info@californiamsf.org. Requested documents are then provided to interested parties at no cost
Dr Tak Hattori Memorial ScholarshipThis scholarship is awarded to a senior high school student that is a resident of Monterey, Santa Cruz or San Benito county. The applicant must plan to attend an accredited institution of higher learning. The criteria used to select the scholar recipient: Academic accomplishmentsCommunity involvement and extra-curricular activitiesAchievements, honors and recognitionEssay and letters of recommendationsApplicants are reviewed by committee members of the Pacific Grove Hyperbaric Chamber Program
Relationship of Activities to the Accomplishment of Exempt PurposeForm 990 Statement of Revenue - Program Service Revenue lines 2 a - gThe Broad Beach Geologic Hazard Abatement District (BBGHAD) is required to develop a Marine Habitat Monitoring and Mitigation Plan by the California Coastal Commission, as part of a permit condition. They fund a Science Advisory Panel to provide the ongoing review and analysis of marine habitat monitoring results, potential adaptive management approaches, and potential mitigation recommendations. The Foundation manages the funds to ensure an arms-length relationship with the scientists. No revenues were received during 2018 but this is an ongoing activity.Poseidon Resources funds a marine life mitigation project designed to minimize the intake and mortality of marine life associated with its desalination facility, under an agreement with the California Coastal Commission (CCC). At the direction of CCC,the Foundation contracts with scientist for environmental monitoring of the project. Total revenues received during 2018 was $ 236,583.Pebble Beach Company reimbursed the Foundation $ 4,220 for extra interpretive signs associated with the Marine Protected Area outreach program.Monterey Regional Water Pollution Control Authority reimbursed the Foundation $ 9,950 for laboratory analysis of water samples for Resource Protection programs incorrectly paid for by Foundation.The Foundation is a subcontractor to Lynker Technologies,LLC and received $ 21,955 during 2018 for providing water quality and resource protection services related to the Monterey Bay National Marine Sanctuary. Contract was renewed in 2018, with option years possible at NOAA's discretion. California Water Service Co. provided funding to assist with the revision of the Greater Monterey County Integrated Regional Water Management Plan related to climate change. The Foundation received $ 1,700 during 2018.The Foundation provides for health insurance for employees only. Employees may make additional payments for dependent health care coverage. These dependent care payments of $ 4,423 are used to offset the total health care insurance paid by the Foundation.The Foundation provides administrative services for a variety of programs and receives grants and contracts from government and non profit organizations. The Foundation charges handling fees ranging from 8% to 18% for providing those services, disbursing funds to sub recipient entities and disbursements to vendors on behalf of entities, monitoring the sub recipient's programs and providing assistance in coordinating programs with various agencies and organizations participating in the program. Total processing fees for 2018 were $ 214,397.
Volunteer Information Part I Line 6During the 2017 fiscal year the Foundation had 45 volunteers engaged in supporting it's activities. They included the governing body, the Pacific Grove Hyperbaric Chamber volunteers and a group of (MPA) Underwater Parks Ambassadors designing and implementing education and outreach programs for the statewide network of MPAs. More information is available at www.californiampas.org

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