ONEREEF WORLDWIDE STEWARDSHIP: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- ONEREEF WORLDWIDE STEWARDSHIP (EIN 46-4293324)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-10
- IRS object ID
- 202513149349303836
- Schema version
- 2024v5.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-10T11:57:39-08:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 204994635 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Iryna AC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 Broadway Ste 200-C | AddressLine1Txt |
| City | Oakland | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94607 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 464293324 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OneReef Worldwide Stewardship | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ONER | BusinessNameControlTxt |
| Phone | 4156027302 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 114 Oak Knoll Drive | AddressLine1Txt |
| City | Santa Cruz | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95060 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Christopher LaFranchi | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Signature | 2025-11-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Kostyantyn Oreshkov EA | PreparerPersonNm |
| PTIN | P00923916 | PTIN |
| Phone | 5104679506 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Christopher LaFranchi | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 114 Oak Knoll Drive | AddressLine1Txt |
| City | Santa Cruz | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95060 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,914,249 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.onereef.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2012 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | Partner with island communities to combine traditional stewardship and modern resources to protect coral reefs. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 7 | TotalEmployeeCnt |
| Total Volunteers | 9 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $3,552,637 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,905,069 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $55,241 | PYInvestmentIncomeAmt |
| CY Investment Income | $7,589 | CYInvestmentIncomeAmt |
| CY Other Revenue | $1,591 | CYOtherRevenueAmt |
| PY Total Revenue | $3,607,878 | PYTotalRevenueAmt |
| CY Total Revenue | $1,914,249 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $72,562 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $17,087 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $586,167 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,013,409 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $120,000 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $473,098 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,175,531 | PYOtherExpensesAmt |
| CY Other Expenses | $1,577,959 | CYOtherExpensesAmt |
| PY Total Expenses | $1,954,260 | PYTotalExpensesAmt |
| CY Total Expenses | $2,608,455 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,653,618 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$694,206 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,586,568 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,821,329 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $103,498 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $32,465 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,483,070 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,788,864 | NetAssetsOrFundBalancesEOYAmt |
| Mission | OneReefs mission is to ensure healthy ocean ecosystems and thriving coastal communities across the Pacific. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,848,721 | ExpenseAmt |
| Grant | $17,087 | GrantAmt |
| Desc | The Organization provides a single, integrated program of marine conservation and climate resilience services across Pacific Island nations, primarily in the region of Micronesia. This program is delivered through five interrelated focus areas, which represent key activities within the overall initiative. The Organization partners with local communities, traditional leaders, and regional organizations to provide scientific, technical, and financial support. Its approach is rooted in long-term collaboration, cultural respect, and building local capacity to sustainably manage and protect coral reef ecosystems.The five focus areas are:- Traditional Governance and Cultural StewardshipThis area reinforces the leadership role of customary governance systems and cultural frameworks in managing natural resources. The Organization works alongside traditional leaders and communities to integrate local knowledge together with cultural values and practices into conservation efforts, ensuring strategies are aligned with identity, heritage, and collective responsibility.- Education, Youth Engagement, and Knowledge TransferThis area strengthens future stewardship; the Organization supports initiatives that promote environmental education, intergenerational learning, and youth leadership. This focus area connects traditional and scientific knowledge, fostering a culture of conservation through educational institutions and community learning environments.- Natural Resource Management and Sustainable UseThis area focuses on assisting communities in developing and applying strategies that support the sustainable use of marine and terrestrial ecosystems. This includes guidance on fisheries management, ecosystem-based adaptation, and practices that balance biodiversity conservation with long-term community needs.- Surveillance, Enforcement, and ComplianceThis area enhances the ability of communities to enforce conservation rules and deter illegal activities that threaten reef health. The Organization supports the use of surveillance technologies, enforcement planning, and training for local conservation officers. These efforts strengthen the rule of law at sea, reinforce the authority of local governance structures, and boost compliance.- Community Awareness and Regional EngagementThis area focuses on building broad-based support for conservation through outreach, strategic communication, and regional collaboration. This focus area promotes shared learning, fosters transparency, and helps unify partners around common goals, amplifying conservation impact across Pacific communities.Together, these focus areas reflect the Organizations commitment to locally driven, culturally grounded, and science-informed conservation across the Pacific. | Desc |
| Total Program Service Expenses | $1,848,721 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | Yes (true) | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (true) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 11 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 7 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | Yes (true) | ForeignFinancialAccountInd |
| Foreign Country | FM | ForeignCountryCd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | Yes (true) | LocalChaptersInd |
| Policies Reference Chapters | Yes (true) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Christopher LaFranchi | PersonNm |
| Phone | 4156027302 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 114 Oak Knoll Drive | AddressLine1Txt |
| City | Santa Cruz | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95060 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| Christopher LaFranchi | |||||||
| CEO | 40.00 | 0.00 | Yes (X) | $182,688 | $0 | $7,749 | |
| Ann Cannella | |||||||
| Finance Director | 40.00 | 0.00 | $135,094 | $0 | $12,275 | ||
| Martin Romain | |||||||
| Program Director | 40.00 | 0.00 | $107,787 | $0 | $8,770 | ||
| John Dawson | |||||||
| Board Chair | 10.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Bernie Tershy | |||||||
| Secretary | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Lida Teneva | |||||||
| Treasurer | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Nicole Christian | |||||||
| Board Member | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Igor Korneitchouk | |||||||
| Board Member | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Patty Azzarello | |||||||
| Board Member | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Liz Parissenti | |||||||
| Board Member | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Jeff Leppo | |||||||
| Board Member | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Judy McNary | |||||||
| Board Member | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $425,569 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $28,794 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $67,663 | GovernmentGrantsAmt |
| All Other Contributions | $1,837,406 | AllOtherContributionsAmt |
| Total Contributions | $1,905,069 | TotalContributionsAmt |
| Total Program Service Revenue | $0 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,589 | TotalRevenueColumnAmt |
| Exclusion | $7,589 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FX exchange gain | Desc |
| Total Revenue Column | $1,591 | TotalRevenueColumnAmt |
| Exclusion | $1,591 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,591 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,914,249 | TotalRevenueColumnAmt |
| Exclusion | $9,180 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,087 | TotalAmt |
| Program Services | $17,087 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $190,437 | TotalAmt |
| Program Services | $133,306 | ProgramServicesAmt |
| Management And General | $19,044 | ManagementAndGeneralAmt |
| Fundraising | $38,087 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $661,066 | TotalAmt |
| Program Services | $368,424 | ProgramServicesAmt |
| Management And General | $145,634 | ManagementAndGeneralAmt |
| Fundraising | $147,008 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,413 | TotalAmt |
| Program Services | $3,712 | ProgramServicesAmt |
| Management And General | $9,203 | ManagementAndGeneralAmt |
| Fundraising | $1,498 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,433 | TotalAmt |
| Program Services | $6,274 | ProgramServicesAmt |
| Management And General | $11,200 | ManagementAndGeneralAmt |
| Fundraising | $23,959 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,060 | TotalAmt |
| Program Services | $68,901 | ProgramServicesAmt |
| Management And General | $24,706 | ManagementAndGeneralAmt |
| Fundraising | $12,453 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,879 | TotalAmt |
| Management And General | $36,879 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,027,914 | TotalAmt |
| Program Services | $856,420 | ProgramServicesAmt |
| Management And General | $19,477 | ManagementAndGeneralAmt |
| Fundraising | $152,017 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,667 | TotalAmt |
| Program Services | $2,349 | ProgramServicesAmt |
| Management And General | $38 | ManagementAndGeneralAmt |
| Fundraising | $15,280 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,200 | TotalAmt |
| Program Services | $118,775 | ProgramServicesAmt |
| Management And General | $2,084 | ManagementAndGeneralAmt |
| Fundraising | $1,341 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,503 | TotalAmt |
| Program Services | $27,444 | ProgramServicesAmt |
| Management And General | $3,536 | ManagementAndGeneralAmt |
| Fundraising | $3,523 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,025 | TotalAmt |
| Program Services | $28,025 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $245,240 | TotalAmt |
| Program Services | $178,557 | ProgramServicesAmt |
| Management And General | $2,648 | ManagementAndGeneralAmt |
| Fundraising | $64,035 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,833 | TotalAmt |
| Program Services | $36,418 | ProgramServicesAmt |
| Management And General | $27 | ManagementAndGeneralAmt |
| Fundraising | $13,388 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,110 | TotalAmt |
| Management And General | $2,110 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,889 | TotalAmt |
| Management And General | $9,380 | ManagementAndGeneralAmt |
| Fundraising | $509 | FundraisingAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Dues and other charges | Desc |
| Total | $3,699 | TotalAmt |
| Program Services | $3,029 | ProgramServicesAmt |
| Management And General | $670 | ManagementAndGeneralAmt |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,608,455 | TotalAmt |
| Program Services | $1,848,721 | ProgramServicesAmt |
| Management And General | $286,636 | ManagementAndGeneralAmt |
| Fundraising | $473,098 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $176,709 | BOYAmt |
| EOY | $667,539 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,190,784 | BOYAmt |
| EOY | $430,803 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,174,505 | BOYAmt |
| EOY | $350,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $33,940 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,049 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,059 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,165 | BOYAmt |
| EOY | $7,461 | EOYAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,500 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $394 | BOYAmt |
| EOY | $1,293,386 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,403 | BOYAmt |
| EOY | $38,200 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,586,568 | BOYAmt |
| EOY | $2,821,329 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $88,095 | BOYAmt |
| EOY | $32,465 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,403 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103,498 | BOYAmt |
| EOY | $32,465 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,020,801 | BOYAmt |
| EOY | $524,817 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,462,269 | BOYAmt |
| EOY | $2,264,047 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,483,070 | BOYAmt |
| EOY | $2,788,864 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,586,568 | BOYAmt |
| EOY | $2,821,329 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$694,206 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $639,602 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,496,914 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,743,400 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,552,637 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,905,069 | CurrentTaxYearAmt |
| Total | $9,337,622 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $639,602 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,496,914 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,743,400 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,552,637 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,905,069 | CurrentTaxYearAmt |
| Total | $9,337,622 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $4,877,948 | SubstantialContributorsTotAmt |
| Public Support Total170 | $4,459,674 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,713 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,402 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $137 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,027 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,589 | CurrentTaxYearAmt |
| Total | $18,868 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $9,356,490 | TotalSupportAmt |
| Public Support CY170 | 0.47660 | PublicSupportCY170Pct |
| Public Support PY170 | 0.49780 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,916,057 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $1,808 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $1,808 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,914,249 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,914,249 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,610,263 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $1,808 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $1,808 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,608,455 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $2,608,455 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X : FIN48 Footnote | FormAndLineReferenceDesc |
| Explanation | The Organization is a not-for-profit organization that is exempt from federal income tax on income under Section 501(c)(3) of the Internal Revenue Code and from state franchise tax under California Revenue and Taxation Code Section 23701 (d). However, income from activities not directly related to its tax-exempt purpose is subject to taxation as unrelated business income. There was no tax on unrelated business income for year ended December 31, 2024. | ExplanationTxt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | East Asia and the Pacific | RegionTxt |
| Offices | 1 | OfficesCnt |
| Employee | 12 | EmployeeCnt |
| Type Of Activities Conducted | Grants and Program Services | TypeOfActivitiesConductedTxt |
| Specific Services Provided | Financial and tech. support | SpecificServicesProvidedTxt |
| Region Total Expenditures | $764,080 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 1 | SubtotalOfficesCnt |
| Subtotal Employees | 12 | SubtotalEmployeesCnt |
| Total Office | 1 | TotalOfficeCnt |
| Total Employee | 12 | TotalEmployeeCnt |
| Subtotal Spent | $764,080 | SubtotalSpentAmt |
| Total Spent | $764,080 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (6 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt |
|---|---|---|---|
| East Asia & Pac | Fundraising Event | $500 | Bank Wire |
| East Asia & Pac | Fundraising Event | $750 | Bank Wire |
| East Asia & Pac | Sanctuary support | $3,000 | Bank Wire |
| East Asia & Pac | Sanctuary support | $4,830 | Bank Wire |
| East Asia & Pac | Youth Activities | $5,000 | Bank Wire |
| East Asia & Pac | Youth Camp | $3,007 | Bank Wire |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
| Total Other Org | 4 | TotalOtherOrgCnt |
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US | Grants received in the US are deposited in OneReef's bank account. For restricted and unrestricted grants, cash is disbursed when activities are planned, a supporting budget is prepared, and the CEO reviews and approves the budget. |
| Part I, Line 3f - Method of Accounting | Accrual |
| Part I, Line 3f - Investments and Expenditures | 100% Expenditures |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Christopher LaFranchi | PersonNm |
| Title | CEO | TitleTxt |
| Base Compensation Filing Org | $182,688 | BaseCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $7,383 | DeferredCompensationFlngOrgAmt |
| Nontaxable Benefits Filing Org | $366 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $190,437 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, Line 11b | The draft form 990 is shared with the board chair for review and approval. Once approved, then it is circulated for review with the rest of the board members. |
| Form 990, Part VI, Section B, Line 12c | Conflict of interest forms are filled out annually. |
| Form 990, Part VI, Section B, Line 15a | Compensation is determine based on market evaluations, performance reviews and budget availability. |
| Form 990, Part VI, Section B, Line 15b | Key employees compensation is determined by the CEO based on qualifications and experience and Board of Directors budget approval. |
| Form 990, Part VI, Section C, Line 19 | Available upon request. |
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