OCEAN FOUNDATION: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: OCEAN FOUNDATION (EIN 71-0863908)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2013-11-13
IRS object ID: 201333179349300738
Schema version: 2012v2.0
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
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule F
Schedule I
Schedule J
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-11-13T06:45:35-08:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KRONZEK FISHER & LOPEZ PLLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	607 2ND STREET NE	AddressLine1
City	WASHINGTON	City
State	DC	State
ZIP Code	200024909	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	710863908	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	THE OCEAN FOUNDATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	OCEA	NameControl
Phone	2028878992	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1990 M STREET NW	AddressLine1
City	WASHINGTON	City
State	DC	State
ZIP Code	20036	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	MARK J SPALDING	Name
Title	PRESIDENT	Title
Phone	2028878992	Phone
Date Signed	2013-11-11	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	JERRY LOPEZ	Name
Phone	2025472727	Phone
Date Prepared	2013-11-13	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	MARK J SPALDING	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1990 M STREET NW SUITE 250	AddressLine1
City	WASHINGTON	City
State	DC	State
ZIP Code	20036	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	4895232	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	www.oceanfdn.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2001	YearFormation
State Legal Domicile	DC	StateLegalDomicile
Activity Or Mission Description	The Ocean Fdn is a unique community foundation with a mission to support, strengthen, and promote those organizations dedicated to reversing the trend of destruction of ocean environments around the world. Our slogan is "Tell Us What You Want To Do For the Ocean, We Will Take Care Of The Rest." We work with donors who care about the coasts and oceans.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	7	NbrIndependentVotingMembers
Total Nbr Employees	25	TotalNbrEmployees
Total Nbr Volunteers	250	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	4687890	ContributionsGrantsPriorYear
Contributions Grants Current Year	4303385	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	368842	ProgramServiceRevenuePriorYear
Program Service Revenue CY	488421	ProgramServiceRevenueCY
Investment Income Prior Year	3027	InvestmentIncomePriorYear
Investment Income Current Year	3723	InvestmentIncomeCurrentYear
Other Revenue Prior Year	6102	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	5065861	TotalRevenuePriorYear
Total Revenue Current Year	4795529	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	1478051	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	1376736	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1178005	SalariesEtcPriorYear
Salaries Etc Current Year	1195791	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	304074	TotalFundrsngExpCurrentYear
Other Expense Prior Year	2409773	OtherExpensePriorYear
Other Expenses Current Year	2940184	OtherExpensesCurrentYear
Total Expenses Prior Year	5065829	TotalExpensesPriorYear
Total Expenses Current Year	5512711	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	32	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-717182	RevenuesLessExpensesCY
Total Assets BOY	3568985	TotalAssetsBOY
Total Assets EOY	2808790	TotalAssetsEOY
Total Liabilities BOY	162947	TotalLiabilitiesBOY
Total Liabilities EOY	107277	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	3406038	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	2701513	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	The Ocean Fdn is a unique community foundation with a	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1862237	Expense
Grants	664820	Grants
Revenue	154340	Revenue
Description	PROTECTING SPECIES OF CONCERN - FOR MANY OF US, OUR FIRST INTEREST IN THE OCEANS BEGAN WITH AN INTEREST IN THE LARGE ANIMALS THAT CALL IT HOME. WHETHER IT BE THE AWE INSPIRED BY A GENTLE HUMPBACK WHALE, THE UNDENIABLE CHARISMA OF A CURIOUS DOLPHIN, OR THE FEROCIOUS GAPING MAW OF A GREAT WHITE SHARK, THESE ANIMALS ARE MORE THAN JUST THE AMBASSADORS OF THE SEA. THESE APEX PREDATORS AND KEYSTONE SPECIES KEEP THE OCEAN ECOSYSTEM IN BALANCE, AND THE HEALTH OF THEIR POPULATIONS OFTEN SERVES AS AN INDICATOR FOR THE HEALTH OF THE OCEANS AS A WHOLE.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	1031210	Expense
Grants	93300	Grants
Revenue	105514	Revenue
Description	EXPANDING OCEAN LITERACY AND PUBLIC AWARENESS - ONE OF THE MOST SIGNIFICANT BARRIERS TO PROGRESS IN THE MARINE CONSERVATION SECTOR IS A LACK OF REAL UNDERSTANDING ABOUT THE VULNERABILITY AND CONNECTIVITY OF OCEAN SYSTEMS. IT IS EASY TO THINK OF THE OCEANS AS VAST, ALMOST UNLIMITED SOURCES OF FOOD AND RECREATION WITH ABUNDANT ANIMALS, PLANTS, AND PROTECTED SPACES. THUS, IT CAN BE DIFFICULT TO SEE THE DESTRUCTIVE CONSEQUENCES OF HUMAN ACTIVITIES ALONG THE COAST AND BELOW THE SURFACE. THIS LACK OF	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	958197	Expense
Grants	445931	Grants
Revenue	2139	Revenue
Description	BUILDING THE CAPACITY OF THE MARINE CONSERVATION COMMUNITY - THERE ARE MANY OUTSTANDING CONSERVATION ORGANIZATIONS DEDICATED TO PROTECTING AND PRESERVING OUR OCEANS. THE OCEAN FOUNDATION PROVIDES ASSISTANCE TO THESE ENTITIES, WHICH HAVE A NEED TO DEVELOP A CERTAIN SKILL OR COMPETENCE, OR FOR GENERAL UPGRADING OF PERFORMANCE ABILITY. THE OCEAN FOUNDATION WAS CREATED IN PART TO BRING NEW FINANCIAL AND TECHNICAL RESOURCES TO THE TABLE SO THAT WE CAN INCREASE THE CAPACITY OF THESE ORGANIZATIONS TO P	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	681154	Expense
Grants	172685	Grants
Revenue	29082	Revenue
Description	CONSERVING MARINE HABITATS AND SPECIAL PLACES - Our oceans are a mosaic of special places, from the bustling vibrancy Our oceans are a mosaic of special places, from the bustling vibrancy Our oceans are a mosaic of special places, from the bustling vibrancy Our oceans are a mosaic of special places, from the bustling vibrancy Our oceans are a mosaic of special places, from the bustling vibrancy Our oceans are a mosaic of special places, from the bustling vibrancy	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	681154	TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt	172685	TotalOfOtherProgramServiceGrnt
Total Of Other Program Service Rev	29082	TotalOfOtherProgramServiceRev
Total Program Service Expense	4532798	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	true	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	true	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	true	ForeignActivities
More Than5000 K To Organizations	true	MoreThan5000KToOrganizations
More Than5000 K To Individuals	true	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	true	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	true	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	52	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	25	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	7	NbrVotingGoverningBodyMembers
Number Independent Voting Members	7	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	CA	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	FL	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	ME	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	SC	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	WA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	MARK J SPALDING	NamePerson
Telephone Number	2028878992	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1990 M STREET NW SUITE 250	AddressLine1
City	WASHINGTON	City
State	DC	State
ZIP Code	20036	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (12 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Highest Compensated EmployeeHighestCompensatedEmployee
J THOMAS MCMURRAY PHD
Treasurer & Director	1.00	X	X	0	0	0
WOLCOTT HENRY
Secretary & Director	1.00	X	X	0	0	0
ANGEL BRAESTRUP
Director	2.00	X		0	0	0
LISA HOOK
Director	1.00	X		0	0	0
ANN LUSKEY
Director	1.00	X		0	0	0
SAMANTHA CAMPBELL
Director	1.00	X		0	0	0
KRISTEN RECHBERGER
Director	1.00	X		0	0	0
MARK J SPALDING
President	60.00		X	227640	0	22475
KAREN MUIR
Chief Operating Officer	40.00		X	93480	0	8866
WILLIAM MOTT
Program Officer	40.00			90193	0	14342	X
GEORGE SHILLINGER
Program Officer	40.00			100076	0	13707	X
KAMA DEAN
Program Officer	40.00			87775	0	12576	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	599164	TotalReportableCompFromOrg
Total Other Compensation	71966	TotalOtherCompensation
Number Individuals GT100 K	2	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	DAS UNLIMITED INC	BusinessNameLine1

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	3908 ELLIS STREET	AddressLine1
City	CAPITOL HEIGHTS	City
State	MD	State
ZIP Code	20743	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	Financial management	DescriptionOfServices
Compensation	114603	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K
Federated Campaigns	9113	FederatedCampaigns
Government Grants	248668	GovernmentGrants
All Other Contributions	4045604	AllOtherContributions
Noncash Contributions	99703	NoncashContributions
Total Contributions	4303385	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn
Government Contracts	541900	87755
Fees for Services	541900	351450
Other Program Revenue	900099	49216

Field	Value	IRS element (for citing)
Total Program Service Revenue	488421	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	3723	TotalRevenueColumn
Exclusion	$3,723	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	99703	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	99703	Securities

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	4795529	TotalRevenueColumn
Related Or Exempt Function Income	488421	RelatedOrExemptFunctionIncome
Exclusion	$3,723	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	844196	Total
Program Services	844196	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	9395	Total
Program Services	9395	ProgramServices

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	523145	Total
Program Services	523145	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	715344	Total
Program Services	541483	ProgramServices
Management And General	114057	ManagementAndGeneral
Fundraising	59804	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	352782	Total
Program Services	131237	ProgramServices
Management And General	206022	ManagementAndGeneral
Fundraising	15523	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	13185	Total
Program Services	2657	ProgramServices
Management And General	10372	ManagementAndGeneral
Fundraising	156	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	38251	Total
Program Services	18876	ProgramServices
Management And General	16330	ManagementAndGeneral
Fundraising	3045	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	76229	Total
Program Services	46266	ProgramServices
Management And General	24431	ManagementAndGeneral
Fundraising	5532	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	17873	Total
Program Services	12841	ProgramServices
Management And General	4103	ManagementAndGeneral
Fundraising	929	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	141635	Total
Program Services	57254	ProgramServices
Management And General	68801	ManagementAndGeneral
Fundraising	15580	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	1698566	Total
Program Services	1459804	ProgramServices
Management And General	98265	ManagementAndGeneral
Fundraising	140497	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	6944	Total
Program Services	6288	ProgramServices
Management And General	535	ManagementAndGeneral
Fundraising	121	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	147724	Total
Program Services	108198	ProgramServices
Management And General	25529	ManagementAndGeneral
Fundraising	13997	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	131789	Total
Program Services	111310	ProgramServices
Management And General	16572	ManagementAndGeneral
Fundraising	3907	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	79956	Total
Program Services	39576	ProgramServices
Management And General	32924	ManagementAndGeneral
Fundraising	7456	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	403951	Total
Program Services	359448	ProgramServices
Management And General	20773	ManagementAndGeneral
Fundraising	23730	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	127024	Total
Program Services	111633	ProgramServices
Management And General	8154	ManagementAndGeneral
Fundraising	7237	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	15009	Total
Program Services	6067	ProgramServices
Management And General	7291	ManagementAndGeneral
Fundraising	1651	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	40014	Total
Program Services	16702	ProgramServices
Management And General	19008	ManagementAndGeneral
Fundraising	4304	Fundraising

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
Project & field expenses	115204	114309	730	165
Training & development	10164	10098	54	12
Licenses, taxes & fees	4331	2015	1888	428

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	5512711	Total
Program Services	4532798	ProgramServices
Management And General	675839	ManagementAndGeneral
Fundraising	304074	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	79142	BOY
EOY	204703	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	1476736	BOY
EOY	1349895	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	1880141	BOY
EOY	1057130	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	40444	BOY
EOY	45239	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	74665	BOY
EOY	29432	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	102312	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	93842	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	17516	BOY
EOY	8470	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
EOY	113580	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	341	BOY
EOY	341	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	3568985	BOY
EOY	2808790	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	157547	BOY
EOY	107277	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	5400	BOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	162947	BOY
EOY	107277	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1474711	BOY
EOY	1190929	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1931327	BOY
EOY	1510584	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	3406038	BOY
EOY	2701513	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	3568985	BOY
EOY	2808790	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-717182	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	12657	ReconciliationUnrealizedInvest
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	true	FederalGrantAuditRequired
Federal Grant Audit Performed	true	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	3981056	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	5673864	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	4766405	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	4717934	CurrentTaxYearMinus1Year
Current Tax Year	4303385	CurrentTaxYear
Total	23442644	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	3981056	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	5673864	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	4766405	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	4717934	CurrentTaxYearMinus1Year
Current Tax Year	4303385	CurrentTaxYear
Total	23442644	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	4798705	AmountsSubstContributorsTotal
Public Support Total170	18643939	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	30461	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	11682	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	9601	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	3027	CurrentTaxYearMinus1Year
Current Tax Year	3723	CurrentTaxYear
Total	58494	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	6102	CurrentTaxYearMinus1Year
Total	6102	Total

Field	Value	IRS element (for citing)
Total Support	23507240	TotalSupport
Gross Receipts From Admissions Etc	1412727	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.79310	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.81550	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170
Public Support Total509	0	PublicSupportTotal509
Public Support Percentage509	0	PublicSupportPercentage509
Investment Income Percentage	0	InvestmentIncomePercentage
Facts And Circumstances Test	OTHER INCOME PART II, LINE 10; DESCRIPTION: MISCELLANEOUS REVENUE; 2008: 0.; 2009: 0.; 2010: 0.; 2011: 6102.;	FactsAndCircumstancesTest

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule C IRS990ScheduleC

Total Direct Lobbying TotalDirectLobbying

Field	Value	IRS element (for citing)
Filing Organizations Totals	309607	FilingOrganizationsTotals

Total Lobbying Expenditures TotalLobbyingExpenditures

Field	Value	IRS element (for citing)
Filing Organizations Totals	309607	FilingOrganizationsTotals

Other Exempt Purpose Expenditures OtherExemptPurposeExpenditures

Field	Value	IRS element (for citing)
Filing Organizations Totals	5203104	FilingOrganizationsTotals

Total Exempt Purpose Expenditures TotalExemptPurposeExpenditures

Field	Value	IRS element (for citing)
Filing Organizations Totals	5512711	FilingOrganizationsTotals

Lobbying Nontaxable LobbyingNontaxableAmount

Field	Value	IRS element (for citing)
Filing Organizations Totals	425636	FilingOrganizationsTotals

Grassroots Nontaxable GrassrootsNontaxableAmount

Field	Value	IRS element (for citing)
Filing Organizations Totals	106409	FilingOrganizationsTotals

Lobbying Nontaxable Amount2 LobbyingNontaxableAmount2

Field	Value	IRS element (for citing)
Current Year Minus3	377438	CurrentYearMinus3
Current Year Minus2	431908	CurrentYearMinus2
Current Year Minus1	403291	CurrentYearMinus1
Current Year	425636	CurrentYear
Total	1638273	Total

Field	Value	IRS element (for citing)
Lobbying Ceiling	$2,457,410	LobbyingCeilingAmount

Total Lobbying Expenditures2 TotalLobbyingExpenditures2

Field	Value	IRS element (for citing)
Current Year Minus3	90000	CurrentYearMinus3
Current Year Minus2	117000	CurrentYearMinus2
Current Year Minus1	117900	CurrentYearMinus1
Current Year	309607	CurrentYear
Total	634507	Total

Grassroots Nontaxable Amount2 GrassrootsNontaxableAmount2

Field	Value	IRS element (for citing)
Current Year Minus3	94360	CurrentYearMinus3
Current Year Minus2	107977	CurrentYearMinus2
Current Year Minus1	100823	CurrentYearMinus1
Current Year	106409	CurrentYear
Total	409569	Total

Field	Value	IRS element (for citing)
Grassroots Ceiling	$614,354	GrassrootsCeilingAmount

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Number DA Fs Held	5	NumberDAFsHeld
Number Funds Held	5	NumberFundsHeld
Donor Advised Contributions	514703	DonorAdvisedContributions
Contrib To Funds And Other Accounts	341971	ContribToFundsAndOtherAccounts
Grants Paid From Donor Funds	522226	GrantsPaidFromDonorFunds
Grants Funds And Other Accounts	88340	GrantsFundsAndOtherAccounts
Aggregate DAF Value	602543	AggregateDAFValue
Aggregate Fund Value	342641	AggregateFundValue
Disclosed Orgs Legal Control	true	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	true	DisclosedForCharitablePurposes

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	100271	OtherCostOrOtherBasis
Depreciation	91801	Depreciation
Book Value	8470	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2041	OtherCostOrOtherBasis
Depreciation	2041	Depreciation

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	8470	TotalOfBookValueLandBuildings
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	4813209	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	12657	NetUnrealizedGainsInvestments
Donated Srvc And Use Of Facilities	5023	DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F990	17680	RevenueNotRptdF990
Revenue Subtotal	4795529	RevenueSubtotal
Total Revenue Per Form990	4795529	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	5517734	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	5023	DonatedServicesUseOfFacilities
Expenses Not Rptd F990	5023	ExpensesNotRptdF990
Expenses Subtotal	5512711	ExpensesSubtotal
Total Expenses Per Form990	5512711	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)

IdentifierIdentifier	ExplanationExplanation
Pt X Line 2	The organization is exempt from income taxes under
	INTERNAL REVENUE CODE 501(C)(3) AND APPLICABLE DC STATUTES. NO PROVISION FOR INCOME TAXES IS REQUIRED AT JUNE 30, 2013, AS THE ORGANIZATION HAD NO NET UNRELATED BUSINESS INCOME. THE ORGANIZATION FOLLOWS FASB ASC 740-10, INCOME TAXES THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THESE PROVISIONS
	PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINITY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2013, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR WHICH MAY HAVE AN

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	true	GrantRecordsMaintained

Accts Actvs Out US Table AcctsActvsOutUSTable (14 entries)

RegionRegion	Type Of Activities ConductedTypeOfActivitiesConducted	Specific Services ProvidedSpecificServicesProvided	Total ExpendituresTotalExpenditures
North America	program service	research	402440
North America	grantmaking	grants to recipients	321620
Central America	program service	research & conferences	179310
Central America	grantmaking	grants to recipients	30258
South America	program service	research	1443
South America	grantmaking	grants to recipients	15000
Sub-Saharan Africa	program service	research	62910
Sub-Saharan Africa	grantmaking	grants to recipients	20000
East Asia and Pacific	program service	research & conferences	126133
East Asia and Pacific	grantmaking	grants to recipients	108267
Europe	program service	research & conferences	80520
Europe	grantmaking	grants to recipients	23000
Middle East	program service	research	165
South Asia	grantmaking	grants to recipients	5000

Field	Value	IRS element (for citing)
Subtotal Number Of Offices	0	SubtotalNumberOfOffices
Subtotal Number Of Employees	0	SubtotalNumberOfEmployees
Total Number Of Offices	0	TotalNumberOfOffices
Total Number Of Employees	0	TotalNumberOfEmployees
Subtotal Amount Spent	1376066	SubtotalAmountSpent
Total Amount Spent	1376066	TotalAmountSpent

Grants To Orgs Outside US GrantsToOrgsOutsideUS (14 entries)

RegionRegion	Purpose Of GrantPurposeOfGrant	Amount Of Cash GrantAmountOfCashGrant	Manner Of Cash DisbursementMannerOfCashDisbursement	Description Of Non Cash AssistanceDescriptionOfNonCashAssistance	Method Of ValuationMethodOfValuation
North America	General Support	34500	wire	N/A	Actual
North America	General Support	29736	wire	N/A	Actual
North America	General Support	47588	wire	N/A	Actual
North America	General Support	40800	wire	N/A	Actual
North America	General Support	33580	wire	N/A	Actual
North America	General Support	111112	wire	N/A	Actual
Central America	Project Support	20000	wire	N/A	Actual
Central America	General Support	5258	wire	N/A	Actual
South America	Sea Turtle Cons	15000	wire	N/A	Actual
Sub-Saharan Africa	Cape Verde Cons	10000	wire	N/A	Actual
Sub-Saharan Africa	General Support	8000	wire	N/A	Actual
East Asia and Pacific	Humpback Research	55000	wire	N/A	Actual
East Asia and Pacific	Coral Project	53267	wire	N/A	Actual
Europe	General Support	22500	wire	N/A	Actual

Field	Value	IRS element (for citing)
Total Number Of501c3 Orgs	14	TotalNumberOf501c3Orgs

Grants To Ind Outside US GrantsToIndOutsideUS (2 entries)

Type Of AssistanceTypeOfAssistance	RegionRegion	Number Of RecipientsNumberOfRecipients	Amount Of Cash GrantAmountOfCashGrant	Manner Of Cash DisbursementMannerOfCashDisbursement	Description Of Non Cash AssistanceDescriptionOfNonCashAssistance	Method Of ValuationMethodOfValuation
Boyd Lyon Sea Turtle Scholarship	South America	1	2500	Wire	N/A	Actual
Research	North America	1	11000	Wire	N/A	Actual

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	false	TransferToForeignCorp
Interest In Foreign Trust	false	InterestInForeignTrust
Own Foreign Corp	false	OwnForeignCorp
Passive Foreign Invest Co	false	PassiveForeignInvestCo
Foreign Partnership	false	ForeignPartnership
Boycott Countries	false	BoycottCountries

Form990 Schedule F Part V Form990ScheduleFPartV

Field	Value	IRS element (for citing)
Identifier	Pt I Line 2	Identifier
Explanation	PART I, LINE 2 - THE OCEAN FOUNDATION'S FUND AND PROJECT MANAGERS WORK VERY CLOSELY WITH FOREIGN GRANTEES ON PUBLIC EDUCATION, OCEAN PRESERVATION, AND ACHIEVING THE ORGANIZATION'S PROGRAMMATIC GOALS. IN ADDITION TO REGULAR REPORTING, THE RELATIONSHIP BETWEEN THE FOUNDATION'S VARIOUS FUNDS & PROJECTS AND FOREIGN GRANTEES IS CLOSER TO THAT OF A PARTNERHSHIP THAN A PASSIVE GRANTOR RELATIONSHIP. FREQUENT VISITS AND DIRECT INVOLVEMENT IN ALL CASES CONTRIBUTE TO DIRECT OVERSIGHT OVER FOREIGN GRANT REC	Explanation

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained

Recipient Table RecipientTable (19 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EIN Of RecipientEINOfRecipient	IRC SectionIRCSection	Amount Of Cash GrantAmountOfCashGrant	Method Of ValuationMethodOfValuation	Description Of Non Cash AssistanceDescriptionOfNonCashAssistance	Purpose Of GrantPurposeOfGrant
ALASKA MARINE CONSERV CL
333 WEST 4TH AVE 306	ANCHORAGE	AK	99501	920155875	501(c)(3)	10000	Actual	N/A	General op sup
ALASKA SEALIFE CENTER
301 RAILWAY AVE	SEWARD	AK	99664	920132479	501(c)(3)	52243	Actual	N/A	Humpback Whale tagging techniques
AZ-SONORA DESERT MUSEUM
2021 N KINNEY ROAD	TUSCON	AZ	85743	860111675	501(c)(3)	15000	Actual	N/A	General op sup
BREVARD ZOO
8225 N WICKHAM RD	MELBOURNE	FL	32940	592496749	501(c)(3)	10000	Actual	N/A	General op sup
COOK INLET KEEPER
3734 BEN WALTERS LANE	HOMER	AK	99603	920156450	501(c)(3)	10000	Actual	N/A	General op sup
DUKE UNIVERSITY
PO BOX 90328	DURHAM	NC	27708	560532129	501(c)(3)	95000	Actual	N/A	Humpback Whale feeding ecology comparisons
INTERNATIONAL SEA TURTLE SOC
PO BOX 2102	SURF CITY	NC	28445	571029746	501(c)(3)	10000	Actual	N/A	Supp of sea turtle symposiums
IUCN
1630 CONNECTICUT AVE NW 3RD FL	WASHINGTON	DC	20009	521443147	501(c)(3)	8000	Actual	N/A	Supp Conf costs surrounding launch of MMPATF
MOBILE BAYKEEPER
450-C GOVT STREET	MOBILE	AL	36602	631190615	501(c)(3)	6500	Actual	N/A	Supp of Tensaw Delta Natl Park
MONTEREY BAY AQUARIUM
886 CANNERY ROW	MONTEREY	CA	93940	942487469	501(c)(3)	15000	Actual	N/A	General ops supp
NEW ENGLAND AQUARIUM
CENTRAL WHARF	BOSTON	MA	02110	042297514	501(c)(3)	130000	Actual	N/A	Humpback Whales research
OCEAN CHAMPIONS
202 SAN JOSE AVE	CAPITOLA	CA	95010	371502415	501(c)(4)	308250	Actual	N/A	Dir lobby ocn pres & participation in BVS3
OCEAN DISCOVERY INSTITUTE
2211 PACIFIC BEACH DR	SAN DIEGO	CA	92109	330862531	501(c)(3)	10000	Actual	N/A	Ocean Leaders initiative
REGENTS OF U OF CA
9500 GILMAN DRIVE	LA JOLLA	CA	92093	956006144	501(c)(3)	60000	Actual	N/A	General supp of long term acoustic monitoring
SAN JOSE ST UNIV RES FDN
210 N FOURTH ST 4TH FL	SAN JOSE	CA	95112	946017638	501(c)(3)	16128	Actual	N/A	General Supp
SEAWEB
8401 COLESVILLE RD 500	SILVER SPRING	MD	20910	522156577	501(c)(3)	7500	Actual	N/A	General Supp of international seafood summit
SURFRIDER FOUNATION
PO BOX 6010	SAN CLEMENTE	CA	92674	953941826	501(c)(3)	6000	Actual	N/A	General support annual meeting
THE COLORADO COLLEGE
14 E CACHE LA POUDRE ST	COLORADO SPRINGS	CO	80903	840402510	501(c)(3)	25000	Actual	N/A	General support
WOODLAND PARK ZOO
601 N 59TH STREET	SEATTLE	WA	98103	916070005	501(c)(3)	10000	Actual	N/A	General Support

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	18	TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations	1	TotalNbrOfOtherOrganizations

Form990 Schedule I Part III Form990ScheduleIPartIII (3 entries)

Type Of GrantTypeOfGrant	Number Of RecipientsNumberOfRecipients	Amount Of Cash GrantAmountOfCashGrant	Method Of ValuationMethodOfValuation	Description Of Non Cash AssistanceDescriptionOfNonCashAssistance
Research on Phoenix Islands Protected Area	1	6000	Actual	N/A
Friends of SINADES	1	3375	Actual	N/A
Sea Turtle restoration project donation	1	20	Actual	N/A

Form990 Schedule I Part IV Form990ScheduleIPartIV (5 entries)

IdentifierIdentifier	ExplanationExplanation
Pt I Line 2	The Ocean Foundation works closely with most all of its grantees to solve
Pt I Line 2	Ocean preservation issues. It requires reports when a grant is to an entity
Pt I Line 2	other than one to a public charity for general operating support. Foundation
Pt I Line 2	staff travel widely and attend many of the same policy conferences with grantees
Pt I Line 2	and are closely involved and aware of grantees' work in this manner.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	X	CompensationCommittee
Form990 Of Other Organizations	X	Form990OfOtherOrganizations
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	MARK J SPALDING	NamePerson
Base Compensation Filing Org	227640	BaseCompensationFilingOrg
Deferred Comp Filing Org	16295	DeferredCompFilingOrg
Nontaxable Benefits Filing Org	7461	NontaxableBenefitsFilingOrg
Total Compensation Filing Org	251396	TotalCompensationFilingOrg

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTraded

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	1	NumberOfContributions
Noncash Contribs Rptd F990	99703	NoncashContribsRptdF990
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGifts
Third Parties Used	false	ThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (42 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 2	RELATIONSHIPS AMONG DIRECTORS, OFFRS & KEY EMPLOYEES -
	Angel Braestrup, Director & Mark Spalding, President/
	Officer, own real estate together, unrelated to the
	business of the Foundation.
Pt VI, Line 11b	PROCESS FOR REVIEW OF FORM 990 -
	Prior to filing, a complete copy of the Form 990 was e-mailed
	to all Foundation directors calling their attention to
	sections most likely to be of interest to contributors
	and the public and seeking comments on any part of the Form
	990.
Pt VI, Line 12c	CONFLICT OF INTEREST MONITORING & ENFORCEMENT -
	The Foundation's conflict of interest policy covers all
	directors, officers & staff. Any conflict of interest
	is to be reported to either the Chair or President.
	The "cure" is full disclosure, and recusal by the
	conflicted person from participating in a decision that
	could lead to a personal gain.
Pt VI, Line 15a	REVIEW OF COMPENSATION OF CEO -
	An independent director annually surveys the field of
	intl NGOs marine philanthropic orgs & community
	foundations. This director also is on the compensation
	committee of the Board of a comparable size international
	NGO which receives a report by an independent compensation
	consultant based on a compensation survey. Based on
	this research and experience, the director reports
	his finding to the Foundation Board. The Board approves
Form 990, Part III, Line 4d	CONSERVING MARINE HABITATS AND SPECIAL PLACES - 681154. 172685. 29082.
	Mr Spalding's (CEO/President) compensation, with Ms.
	Braestrup (Director) abstaining.
Pt VI, Line 15b	COMPENSATION OF OFFICERS AND KEY EMPLOYEES
	The President of the organization sets salaries levels
	for officers & key employees which is then approved by
	the board of directors in the salary line of the budget.
Pt VI, Line 19	DISCLOSURE -
	The Foundation considers all requests for disclosure
	of documents on a case by case basis. It annually posts
	a copy of its audit to Guidestar in the section which allows
	additional information, and as a California nonprofit
	public benefit corporation, makes its audited financials
	available to the public on request. It also publishes
	on its website an annual report containing summary
	information derived from the audited financial statements.