2016-10-05T13:15:21-07:00 2015-12-31 Diane M Kelly CPA PO Box 448 Pacific Grove CA 939500448 990 2015-01-01 943225675 CALIFORNIA MARINE SANCTUARY FOUNDATION CALI 8316474209 99 PACIFIC STREET MONTEREY CA 93940 SCOTT HENNESSY President 2016-09-28 true DIANE MARY KELLY CPA P01290387 8315943705 X 2015 2017-02-10 21:41:12Z SCOTT HENNESSY 99 PACIFIC ST SUITE 455 MONTEREY CA 93940 899518 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 18 21 0 1217354 554436 373054 231565 5986 766 -19509 4149 1576885 790916 137627 325417 0 372718 372791 0 16465 911155 777708 1421500 1475916 155385 -685000 3071326 2424449 102400 140523 2968926 2283926 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 420039 186884 342019 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 environmental compliance projects 352037 600 335989 Education ProgramsThese programs provide education and outreach related to conserving and protecting ocean and coastal resources and include extensive activities about Californias statewide network of MPAs: the Sanctuary Exploration Center in Santa Cruz; the Coastal Discovery Center in San Simeon and a new initiative for the Channel Islands in collaboration with U.C. Santa Barbara to create an Outreach Center for Teaching Ocean Science. 121792 10000 22091 Other ProgramsIn addition to the program areas of focus described above, the Foundation engages in special initiatives to support various operations such as: Sanctuary Advisory Councils Pacific Grove Hyperbaric Chamber The State of California Marine Life Protection Act Implementation of a statewide network of marine protected Areas. (see www.californiaMPA.org) Other similar activities. 264721 127933 36263 1158589 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 true false false false false false false false false false true 27 0 false 18 true 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 2.00 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 122636 0 20238 122636 20238 1 false false false 0 244889 309547 48732 554436 CALIFORNIA AMERICAN WATER 30000 30000 COASTAL CONSERVATION 35450 35450 HEALTH INSURANCE BENEFITS 3539 3539 OCEAN ASSOCIATES, INC 57716 57716 PROCESSING FEES 102544 102544 2316 2316 231565 2148 2148 0 0 0 47350 48732 -1382 -1382 -1382 0 0 64019 59870 4149 4149 0 790916 234332 2148 325417 325417 0 0 0 142874 128587 14287 0 168288 85301 82987 0 40238 11405 27408 1425 21391 6679 13959 753 0 3323 3323 6350 6350 0 0 0 8337 8337 0 3928 3928 1519 1519 0 9700 9700 6088 6088 0 1653 1653 0 0 7761 7761 2811 645 2166 Sub recipient salaries 324511 324511 Sub recipient prof fees 215196 215196 Sub recipient program expenses 32632 32632 Sub recipient payroll expense 30464 30464 123435 118578 4857 1475916 1158589 300862 16465 226961 180610 1407917 1474025 1384058 720114 2173 4498 0 0 0 26723 29757 0 60884 49842 18803 11042 0 0 0 0 4691 4403 3071326 2424449 102400 140522 1 102400 140523 X 876834 778533 2092092 1505393 2968926 2283926 3071326 2424449 -685000 X false false false X 1813861 1429164 757426 1217354 554436 5772241 0 0 1813861 1429164 757426 1217354 554436 5772241 576075 5196166 9402 7989 5845 5986 766 29988 0 -6524 -9210 -19508 4149 -31093 5771136 0.90040 0.94670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2100 938 1162 40144 31845 8299 18640 17059 1581 11042 Rounding 1 1 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 126709 0 SUB RECIPIENT RESOURCE PROTECTION RCD MONTEREY COUNTY 744 LA GUARDIA ST SALINAS CA 93905 770438392 48181 0 SUB RECIPIENT RESOURCE PROTECTION UC SANTA BARBARA PO BOX 13407 SANTA BARBARA CA 93107 956006145 73450 0 SUB RECIPIENT CHANNEL ISLANDS UC SANTA CRUZ 1156 HIGH ST SANTA CRUZ CA 95064 941539563 50546 0 SUB RECEIPIENT RESEARCH SIMoN 3 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. X 1 48732 FAIR MARKET 1 false false false 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 in special initiatives to support various operations such as: Sanctuary Advisory Councils Pacific Grove Hyperbaric Chamber The State of California Marine Life Protection Act Implementation of a statewide network of marine protected Areas. (see www.californiaMPA.org) Other similar activities. 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 $ 1,124 and internet of $ 131 during 2015. 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, 2014 was$ 267,359. In 2015 conditions for $ 38,627 of these promises to give were met and reported as 2015 contributions, grants or contracts. In 2015 an additional grant with conditional promises for $ 150,000 was awarded. In 2015, $100,000 of the conditions were met and included in the 2015 grants, with $ 50,000 of conditions to give unmet.Total remaining promises to give of $278,732 have contingencies to be met, and as such are not reported as contributions, grants or contracts on the 2015 tax return. These conditional promises to give will be included in future years when the contingencies are substantially met, and the promises become unconditional. Relationship of Activities to the Accomplishment of Exempt Purpose Form 990 Statement of Revenue - Program Service Revenue lines 2 a - gThe Foundation provides for health insurance for employees only. Employees may make additional payments for dependent health care coverage. These dependent care payments of $ 3,539 are used to offset the total health care insurance paid by the Foundation.The Foundation was reimbursed late fees on grant payments of $ 199 from sub recipient entities. These fees help defray costs of administering grants to sub recipients.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 $ 109647.The Foundation is a subcontractor to Coastal Conservation and Research and received $ 35,450 for the implementation of best practices in irrigation and nutrient management with the agriculture industry.The Foundation is a subcontractor to Ocean Research Associates, Inc., and received $ 57,716 for providing research and resource protection services related to the Monterey Bay National Marine Sanctuary. Contract is for year two, with option years possible at NOAA's discretion.California American Water is conducting environmental monitoring on a test slant well related to a proposed desalination facility in Marina, CA. The monitoring is a condition of the test well permit required by the Monterey Bay National Marine Sanctuary. CMSF manages the funds to ensure an arms-length relationship with the scientists hired to conduct the monitoring. Volunteer Information Part I Line 6 During the 2014 fiscal year the Foundation had 25 volunteers engaged in supporting it's activities. They included the governing body, 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