2017-10-06T08:51:08-07:00 2016-12-31 Diane M Kelly CPA PO Box 448 Pacific Grove CA 939500448 990 2016-01-01 943225675 CALIFORNIA MARINE SANCTUARY FOUNDATION CALI 8316474209 99 PACIFIC STREET MONTEREY CA 93940 SCOTT HENNESSY President 2017-10-02 true DIANE MARY KELLY CPA P01290387 8315943705 X 2016 2021-01-29 14:40:06Z SCOTT HENNESSY 99 PACIFIC ST SUITE 455 MONTEREY CA 93940 766730 false false X californiamsf.org X 1995 CA The 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. 5 5 12 21 0 554436 344856 231565 320788 766 647 4149 26865 790916 693156 325417 188261 0 372791 311944 0 11180 777708 595924 1475916 1096129 -685000 -402973 2424449 2141748 140523 260795 2283926 1880953 X The 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. false false 354564 42928 335797 Resource 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 projects 198330 61833 164652 Education 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 Sanctuary Exploration Center in Santa Cruz; theCoastal Discovery Center in San Simeon; and volunteer tourism and ocean recreation community outreach. 111801 10000 15139 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) 147388 73500 62608 812083 true true false false false false false false false false true false false false true false 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 false false false false false false false false false false true 27 0 false 12 false false false false false false false false false 0 false false false false false false false false false false X 5 5 true false false false false false false true true false false true true true true true true true true false CA X DENNIS LONG 8316474209 99 PACIFIC ST SUITE 455 MONTEREY CA 93940 LESLIE ROSENFELD PHD Board Member 2.00 0.00 X 0 0 0 KAY ARCHER BOWDEN JD Board Member 2.00 0.00 X 0 0 0 DAVID ROSSUM Treasurer 3.00 0.00 X 0 0 0 SCOTT HENNESSY President 3.00 0.00 X 0 0 0 RACHEL SAUNDERS Secretary 3.00 0.00 X 0 0 0 DENNIS J LONG Executive Direc 40.00 0.00 X 114371 0 0 114371 1 false false false 0 132124 212732 344856 BROAD BEACH GEOLOGIC 150911 150911 COAST SEAFOODS COMPANY 13600 13600 LYNKER TECHNOLOGIES, LLC 18756 18756 POSEIDON RESOURCES 13673 13673 PROCESSING FEES 109152 109152 14696 14696 320788 1757 1757 0 0 18073 3425 14648 14648 14648 1110 -1110 -1110 -1110 0 0 81256 69039 12217 12217 0 693156 331895 16405 188261 188261 0 0 0 88644 79780 8864 0 171189 77231 93958 0 29268 12130 15691 1447 22843 6095 15879 869 0 0 21730 21730 0 0 0 10646 10646 0 5615 240 5375 2407 2407 0 9300 9300 6239 6239 0 1116 1116 0 0 5290 5290 5059 1042 4017 Sub recipient salaries 183390 183390 Sub recipient prof fees 172137 172137 Sub recipient program supplies 33905 33905 Cancelled grant expense 33260 30593 2667 105830 101769 4061 1096129 812083 272866 11180 180610 128582 1474025 1553783 720114 356107 4498 2274 0 0 0 29757 0 0 29529 24889 11042 4640 0 0 0 0 4403 96362 2424449 2141748 140522 174595 1 86200 140523 260795 X 778533 606132 1505393 1274821 2283926 1880953 2424449 2141748 -402973 X false false false X 1429164 757426 1217354 554436 344856 4303236 0 0 1429164 757426 1217354 554436 344856 4303236 717286 3585950 7989 5845 5986 2148 647 22615 0 -6524 -9210 -19508 4149 26866 -4227 4321624 0.82980 0.90040 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 26467 22931 3536 3062 1958 1104 4640 Deferred Revenue 86200 86200 true CITY OF PACIFIC GROVE 300 FOREST AVENUE PACIFIC GROVE CA 93950 946000388 10000 0 SUB RECIPIENT HYPERBARIC CHAMBER COASTAL CONSERVATION RESEARH PO BOX 543 MOSS LANDING CA 95039 912081300 9766 0 SUB RECIPIENT RESOURCE PROTECTION MOSS LANDING MARINE LAB 8272 MOSS LANDING ROAD MOSS LANDING CA 95039 946017638 6000 0 SUB RECIPIENT RESEARCH NMSF EXPLORATION CENTER 35 PACIFIC AVENUE SANTA CRUZ CA 95060 34912 24921 Cost Transfer of merchandise inventory SUB RECEIPIENT EDUCATION RCD MONTEREY COUNTY 744 LA GUARDIA ST SALINAS CA 93905 770438392 32855 0 SUB RECIPIENT RESOURCE PROTECTION UNIV CORP AT MONTEREY BAY 100 CAMPUS CENTER BLDG 201 SEASIDE CA 93955 770387459 67500 0 SUB RECIPIENT RESEARCH 4 2 Grantmaker's Description of How Grants are Used The 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. Form 990, Part III, Line 4d: Other Program Services Description OTHER 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 2: Description of Business or Family Relationship of Officers, Directors, Et The Foundation reimburses the Executive Director, Dennis Long for telephone expenses of $ 921 during 2016. Form 990, Part VI, Line 11b: Form 990 Review Process Tax 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 Conflicts The 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 15b: Compensation Review and Approval Process for Officers and Key Employees The 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 Available Financial 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 Disclosure of Accounting Policy for Conditional Contributions Conditional promises to give are recognized only when the conditions on which they depend are substantially met and the promises become unconditional. The balance of conditional promises as of December 31, 2015 was$ 50,000. In 2016 conditions for $ 50,000 of these promises to give were met and reported as 2016 contributions, grants or contracts. Total remaining promises to give as of December 31, 2016 was zero. Relationship of Activities to the Accomplishment of Exempt Purpose Form 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. CMSF manages the funds to ensure an arms-length relationship with the scientists. CMSF received $ 150,911 during 2016.The Foundation is a subcontractor to Lynker Technologies,llc and received $ 18,756 during 2016 for providing research and resource protection services related to the Monterey Bay National Marine Sanctuary. Contract is for year one, with option years possible at NOAA's discretion.Poseidon Resources LP operates a desalination plant in San Diego, CA. They fund wetlands environmental monitoring and compliance work as part of an agreement with the California Coastal Commission. CMSF manages the funds to ensure an arms-length relationship with the scientists. CMSF received $ 13,673 during 2016.CMSF managed funding for the Independent Scientific Review of the Coast Seafoods Company's proposed Eelgrass Monitoring Plan in Humboldt Bay, as part of an agreement with the California Coastal Commission. CMSF received $ 13,600 during 2016.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. CMSF received $ 8,500 during 2016.The Foundation provides for health insurance for employees only. Employees may make additional payments for dependent health care coverage. These dependent care payments of $ 4144 are used to offset the total health care insurance paid by the Foundation.The Foundation was reimbursed late fees on grant payments of $ 457 from sub recipient entities. These fees help defray costs of administering grants to sub recipients.The Foundation receive $100 rebate from NIAC for overpayment of non profit insurance.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 2015 were $ 109,647. Sacntuary Exploration Center The board has authorized the transfer of the Sanctuary Exploration Center programs to the National Monterey Sanctuary Foundation. On December 31,2016 funds of $59,883 including $ 24,921 of inventory were transferred as Pass Through Grants to the National Monterey Sanctuary Foundation. The balance of Sanctuary Exploration Center funds of $ 8576 will be transferred to the National Monterey Sanctuary Foundation in 2017. Volunteer Information Part I Line 6 During the 2016 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