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        <AmountOfNonCashAssistance>20000</AmountOfNonCashAssistance>
        <MethodOfValuation>FMV</MethodOfValuation>
        <DescriptionOfNonCashAssistance>S/V Byzantium</DescriptionOfNonCashAssistance>
        <PurposeOfGrant>To support educational and community based organizations.</PurposeOfGrant>
      </RecipientTable>
    </IRS990ScheduleI>
    <IRS990ScheduleM documentId="RetDoc1042900001">
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>Boats Available for Sale</Description>
        <NumberOfContributions>27</NumberOfContributions>
        <MethodOfDeterminingRevenues>Resale price of boat</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <AnyPropertyThatMustBeHeld>0</AnyPropertyThatMustBeHeld>
      <ReviewProcessUnusualNCGifts>0</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>0</ThirdPartiesUsed>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, line 2</Identifier>
        <Explanation>The key employee is the President's brother and a board member.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, line 8b</Identifier>
        <Explanation>Pacific Marine Foundation functions as a committee of the whole for determinations about accepting donations, offers and charters, and reviewing financials.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 11</Identifier>
        <Explanation>The governing body reviews the financials before providing the information to its tax preparer and reviews the Form 990 before filing.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section C, line 18</ReturnReference>
        <Explanation>The organization makes its governing documents available upon request by interested parties.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section C, line 19</ReturnReference>
        <Explanation>The organization makes its governing documents available upon request by interested parties.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>