LIVING COAST DISCOVERY CENTER: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
LIVING COAST DISCOVERY CENTER (EIN 33-0750177)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-01-27
IRS object ID
202640279349301409
Schema version
2024v5.5
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

FieldValueIRS element (for citing)
Return2026-01-27T12:21:04-06:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN931474593PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MILLER CPA GROUP PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12131 PALOMAR AIRPORT ROAD SUITE 226AddressLine1Txt
CityCARLSBADCityNm
State AbbreviationCAStateAbbreviationCd
ZIP920111433ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN330750177EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LIVING COAST DISCOVERY CENTERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLIVIBusinessNameControlTxt
Phone6194095900PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11000 GUNPOWDER POINT DRIVEAddressLine1Txt
CityCHULA VISTACityNm
State AbbreviationCAStateAbbreviationCd
ZIP91910ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBENEDICT VALLEJOSPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone6194095900PhoneNum
Signature2026-01-27SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
PTINP01584147PTIN
Phone7606838630PhoneNum
Preparation2026-01-27PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBENEDICT VALLEJOSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11000 GUNPOWDER POINT DRIVEAddressLine1Txt
CityCHULA VISTACityNm
State AbbreviationCAStateAbbreviationCd
ZIP91910ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,203,352GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.THELIVINGCOAST.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2002FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionWE INSPIRE THE COMMUNITY TO CONNECT WITH AND CARE FOR OUR COASTAL ENVIRONMENT. OUR VISION IS A THRIVING NATURAL COAST THROUGH ENGAGED CONSERVATION. OUR MISSION IS SERVED THROUGH PROGRAMS SUCH AS THE LIVING LAB FIELD TRIP, IMMERSING STUDENTS IN OUTDOOR EXPLORATION AND THEIR NATURAL SURROUNDINGS ON THE SD BAY NATIONAL WILDLIFE REFUGE.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee77TotalEmployeeCnt
Total Volunteers242TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,061,880PYContributionsGrantsAmt
CY Contributions Grants$1,095,633CYContributionsGrantsAmt
PY Program Service Revenue$824,877PYProgramServiceRevenueAmt
CY Program Service Revenue$839,778CYProgramServiceRevenueAmt
PY Investment Income$48,789PYInvestmentIncomeAmt
CY Investment Income$27,963CYInvestmentIncomeAmt
PY Other Revenue$226,638PYOtherRevenueAmt
CY Other Revenue$117,291CYOtherRevenueAmt
PY Total Revenue$2,162,184PYTotalRevenueAmt
CY Total Revenue$2,080,665CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,807,654PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,736,562CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$505,890CYTotalFundraisingExpenseAmt
PY Other Expenses$720,504PYOtherExpensesAmt
CY Other Expenses$949,378CYOtherExpensesAmt
PY Total Expenses$2,528,158PYTotalExpensesAmt
CY Total Expenses$2,685,940CYTotalExpensesAmt
PY Revenues Less Expenses-$365,974PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$605,275CYRevenuesLessExpensesAmt
Total Assets BOY$2,117,448TotalAssetsBOYAmt
Total Assets EOY$1,597,275TotalAssetsEOYAmt
Total Liabilities BOY$246,661TotalLiabilitiesBOYAmt
Total Liabilities EOY$291,966TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,870,787NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,305,309NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionSEE SCHEDULE OMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,869,697ExpenseAmt
DescSEE SCHEDULE O.Desc
Total Program Service Expenses$1,869,697TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document14IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee77EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
DAF Excess Business Holdings0DAFExcessBusinessHoldingsInd
Taxable Distributions0TaxableDistributionsInd
Distribution To Donor0DistributionToDonorInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc0RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BENEDICT VALLEJOSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6194095900PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11000 GUNPOWDER POINT DRIVEAddressLine1Txt
CityCHULA VISTACityNm
State AbbreviationCAStateAbbreviationCd
ZIP91910ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
BENEDICT VALLEJOS
EXECUTIVE DIRECTOR40.000.00Yes (X)Yes (X)$124,384$0$14,242
SARA GIOBBI
BOARD CHAIR1.000.00Yes (X)Yes (X)$0$0$0
LYDIA PELLECER
VICE CHAIR1.000.00Yes (X)Yes (X)$0$0$0
SAM CARDOSO
TREASURER1.000.00Yes (X)Yes (X)$0$0$0
RISA BARON
SECRETARY1.000.00Yes (X)Yes (X)$0$0$0
KEVIN BROWNE
DIRECTOR1.000.00Yes (X)$0$0$0
CHRISTOPHER CARROLL
DIRECTOR1.000.00Yes (X)$0$0$0
SANYA DEVORE
DIRECTOR1.000.00Yes (X)$0$0$0
BETH MOHR
DIRECTOR1.000.00Yes (X)$0$0$0
TINA YERKES
DIRECTOR1.000.00Yes (X)$0$0$0
JIM O'CALLAGHAN
DIRECTOR1.000.00Yes (X)$0$0$0
SUSAN FULLER
DIRECTOR1.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$124,384TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$14,242TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Membership Dues$118,986MembershipDuesAmt
Fundraising$178,123FundraisingAmt
All Other Contributions$798,524AllOtherContributionsAmt
Noncash Contributions$89,964NoncashContributionsAmt
Total Contributions$1,095,633TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EDUCATIONAL PROGRAMS900099$462,315$462,315
ADMISSIONS900099$377,463$377,463
FieldValueIRS element (for citing)
Total Program Service Revenue$839,778TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$27,963TotalRevenueColumnAmt
Exclusion$27,963ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$52,164RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$52,164RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$52,164TotalRevenueColumnAmt
Exclusion$52,164ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$17,800FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$178,123ContriRptFundraisingEventAmt
Fundraising Direct Expenses$38,156FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$20,356TotalRevenueColumnAmt
Exclusion-$20,356ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$153,832GrossSalesOfInventoryAmt
Cost Of Goods Sold$84,531CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$69,301TotalRevenueColumnAmt
Exclusion$69,301ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
INSURANCE PROCEEDS900099$15,560$15,560
OTHER INCOME900099$622$622
FieldValueIRS element (for citing)
Other Revenue Total$16,182OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,080,665TotalRevenueColumnAmt
Related Or Exempt Func Income$839,778RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$145,254ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$166,098TotalAmt
Program Services$66,439ProgramServicesAmt
Management And General$33,220ManagementAndGeneralAmt
Fundraising$66,439FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,370,433TotalAmt
Program Services$1,068,938ProgramServicesAmt
Management And General$54,817ManagementAndGeneralAmt
Fundraising$246,678FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$81,263TotalAmt
Program Services$63,385ProgramServicesAmt
Management And General$3,251ManagementAndGeneralAmt
Fundraising$14,627FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$118,768TotalAmt
Program Services$92,659ProgramServicesAmt
Management And General$5,886ManagementAndGeneralAmt
Fundraising$20,223FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$138,221TotalAmt
Management And General$138,221ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$25,895TotalAmt
Management And General$25,895ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$16,735TotalAmt
Program Services$3,436ProgramServicesAmt
Fundraising$13,299FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$20,203TotalAmt
Program Services$18,084ProgramServicesAmt
Fundraising$2,119FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$109,075TotalAmt
Program Services$89,270ProgramServicesAmt
Management And General$4,969ManagementAndGeneralAmt
Fundraising$14,836FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$38,381TotalAmt
Program Services$17,268ProgramServicesAmt
Management And General$3,997ManagementAndGeneralAmt
Fundraising$17,116FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$79,579TotalAmt
Program Services$67,643ProgramServicesAmt
Management And General$7,958ManagementAndGeneralAmt
Fundraising$3,978FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$12,066TotalAmt
Program Services$12,066ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$78,170TotalAmt
Program Services$70,168ProgramServicesAmt
Management And General$8,002ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$49,230TotalAmt
Program Services$35,695ProgramServicesAmt
Management And General$7,195ManagementAndGeneralAmt
Fundraising$6,340FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
DIRECT PROGRAM EXPENSES$243,059$243,059$0$0
IN-KIND EXPENSES$89,964$0$0$89,964
MISCELLANEOUS EXPENSE$38,047$21,047$16,942$58
DEVELOPMENT EXPENSES$10,213$0$0$10,213

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$540TotalAmt
Program Services$540ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,685,940TotalAmt
Program Services$1,869,697ProgramServicesAmt
Management And General$310,353ManagementAndGeneralAmt
Fundraising$505,890FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$272,293BOYAmt
EOY$246,698EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$15,684BOYAmt
EOY$14,654EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$132,691BOYAmt
EOY$67,772EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$13,195BOYAmt
EOY$4,948EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$20,370BOYAmt
EOY$13,641EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,097,548LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$502,894LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$652,056BOYAmt
EOY$594,654EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$1,011,159BOYAmt
EOY$654,908EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,117,448BOYAmt
EOY$1,597,275EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$205,261BOYAmt
EOY$263,276EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$41,400BOYAmt
EOY$28,690EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$246,661BOYAmt
EOY$291,966EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,235,663BOYAmt
EOY$860,947EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$635,124BOYAmt
EOY$444,362EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,870,787BOYAmt
EOY$1,305,309EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,117,448BOYAmt
EOY$1,597,275EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$605,275ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$39,797NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,831,078CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,375,524CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,462,962CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,061,880CurrentTaxYearMinus1YearAmt
Current Tax Year$1,095,633CurrentTaxYearAmt
Total$7,827,077TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$228,272CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$702,167CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$758,813CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$824,877CurrentTaxYearMinus1YearAmt
Current Tax Year$839,778CurrentTaxYearAmt
Total$3,353,907TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,900CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$18,228CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year$50,679CurrentTaxYearMinus1YearAmt
Current Tax Year$52,164CurrentTaxYearAmt
Total$122,971TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,061,250CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,095,919CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,221,775CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,937,436CurrentTaxYearMinus1YearAmt
Current Tax Year$1,987,575CurrentTaxYearAmt
Total$11,303,955TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$11,303,955PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$138,453CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$211,943CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$184,668CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$48,789CurrentTaxYearMinus1YearAmt
Current Tax Year$27,963CurrentTaxYearAmt
Total$611,816TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$138,453CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$211,943CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$184,668CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$48,789CurrentTaxYearMinus1YearAmt
Current Tax Year$27,963CurrentTaxYearAmt
Total$611,816TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$78,334CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$125,422CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$179,817CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$130,590CurrentTaxYearMinus1YearAmt
Current Tax Year$65,127CurrentTaxYearAmt
Total$579,290TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,278,037CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,433,284CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,586,260CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,116,815CurrentTaxYearMinus1YearAmt
Current Tax Year$2,080,665CurrentTaxYearAmt
Total$12,495,061TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.90470PublicSupportCY509Pct
Public Support PY5090.89410PublicSupportPY509Pct
Investment Income CY0.04900InvestmentIncomeCYPct
Investment Income PY0.05580InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Incl Escrow Custodial Acct Liab0InclEscrowCustodialAcctLiabInd

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$207,071OtherCostOrOtherBasisAmt
Depreciation$91,661DepreciationAmt
Book Value$115,410BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$768,726OtherCostOrOtherBasisAmt
Depreciation$376,177DepreciationAmt
Book Value$392,549BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$121,751OtherCostOrOtherBasisAmt
Depreciation$35,056DepreciationAmt
Book Value$86,695BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$594,654TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescINVESTMENTSDesc
Book Value$654,908BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$654,908TotalBookValueSecuritiesAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,120,462TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$39,797NetUnrealizedGainsInvstAmt
Revenue Not Reported$39,797RevenueNotReportedAmt
Revenue Subtotal$2,080,665RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,080,665TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,685,940TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$2,685,940ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,685,940TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationFASB ASC 740 FOOTNOTE THE ORGANIZATION FOLLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN FASB ACCOUNTING STANDARDS CODIFICATION. THE ORGANIZATION RECOGNIZES ACCRUED INTEREST AND PENAL TIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION, WHEN APPLIACABLE. THERE ARE NO AMOUNTS ACCRUED IN THE FINANCIAL STATEMENTS RELATED TO UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2025.ExplanationTxt

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Mail SolicitationsYes (X)MailSolicitationsInd
Email SolicitationsYes (X)EmailSolicitationsInd
Phone SolicitationsYes (X)PhoneSolicitationsInd
In Person SolicitationsYes (X)InPersonSolicitationsInd
Solicitation Of Non Govt GrantsYes (X)SolicitationOfNonGovtGrantsInd
Solicitation Of Govt GrantsYes (X)SolicitationOfGovtGrantsInd
Special Fundraising EventsYes (X)SpecialFundraisingEventsInd

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1FARM TO BAYEvent1Nm
Gross Receipts Event1$195,923GrossReceiptsEvent1Amt
Charitable Contri Event1$178,123CharitableContriEvent1Amt
Gross Revenue Event1$17,800GrossRevenueEvent1Amt
Other Direct Expenses Event1$38,156OtherDirectExpensesEvent1Amt
Gross Receipts Total$195,923GrossReceiptsTotalAmt
Charitable Contributions Tot$178,123CharitableContributionsTotAmt
Gross Revenue Total Events$17,800GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$38,156OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$38,156DirectExpenseSummaryEventsAmt
Net Income Summary-$20,356NetIncomeSummaryAmt

Schedule M IRS990ScheduleM

Other Non Cash Contri Table OtherNonCashContriTableGrp (5 entries)

Non Cash CheckboxNonCashCheckboxIndDescDescContributionContributionCntNoncash Contributions Rpt F990NoncashContributionsRptF990AmtMethod Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)GIFTS / SWAG20$40,880FMV
Yes (X)GIFT CARD / TICKETS65$25,355FMV
Yes (X)MEDIA / ADVERTISING1$12,000FMV
Yes (X)ELECTRONICS15$11,027FMV
Yes (X)PRODUCE17$702FMV
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART III, LINE 1OUR MISSION IS SERVED THROUGH PROGRAMS SUCH AS THE LIVING LAB FIELD TRIP, OUR SIGNATURE EDUCATION PROGRAM. UNIQUE TO LIVING COAST IS OUR LOCATION AND ACCESS TO THE SAN DIEGO BAY NATIONAL WILDLIFE REFUGE, WHICH IMMERSES STUDENTS IN OUTDOOR EXPLORATION AND THEIR NATURAL SURROUNDINGS. WHEN STUDENTS VISIT THE LIVING COAST FOR A FIELD TRIP, THEY INSTANTLY CONNECT WITH WILDLIFE NATIVE TO SOUTHERN CALIFORNIA, CREATING MEMORABLE EXPERIENCES THAT LEAVE A LASTING IMPRESSION. ANNUALLY, ABOUT 70,000 VISITORS OF ALL AGES VISIT THE LIVING COAST, INCLUDING 25,000 STUDENTS PREK-12 FOR SCHOOL PROGRAMS. IN ADDITION, TO SCHOOL PROGRAMS, THE LIVING COAST HOSTS SEASONAL WILDLIFE DAY CAMPS, EDUCATIONAL EVENTS IN THE COMMUNITY, AND COMPOST WORKSHOPS.
FORM 990, PART III, LINE 4AWHEN STUDENTS VISIT THE LIVING COAST FOR A FIELD TRIP, THEY INSTANTLY CONNECT WITH WILDLIFE NATIVE TO SOUTHERN CALIFORNIA, CREATING MEMORABLE EXPERIENCES THAT LEAVE A LASTING IMPRESSION. ANNUALLY, ABOUT 70,000 VISITORS OF ALL AGES VISIT THE LIVING COAST, INCLUDING 25,000 STUDENTS PREK-12 FOR SCHOOL PROGRAMS. IN ADDITION TO SCHOOL PROGRAMS, THE LIVING COAST HOSTS SEASONAL WILDLIFE DAY CAMPS, EDUCATIONAL EVENTS IN THE COMMUNITY, AND COMPOST WORKSHOPS.
FORM 990, PART III, LINE 4ATHE LIVING COAST HAS COLLABORATED WITH SCIENTIFIC PARTNERS DEDICATED TO THE STUDY, RESTORATION AND REINTRODUCTION OF LIGHT FOOTED RIDGWAYS RAILS IN SOUTHERN CALIFORNIA. LOSS AND DEGRADATION OF HABITAT THREATEN THE EXISTENCE OF THIS STATE AND FEDERALLY LISTED ENDANGERED SHOREBIRD, THE LIGHT FOOTED RIDGWAYS RAILS RALLUS OBSOLETUS LEVIPES, THAT CAN BE ONLY FOUND IN COASTAL SALT MARCHES OF SOUTHERN CALIFORNIA AND BAJA CALIFORNIA, MEXICO. SINCE 2001, 385 RAILS HAVE BEEN PRODUCED AND RAISED AT THE LIVING COAST, AND RECENTLY THE 1,000TH RAIL WAS RELEASED INTO THE WILD BY TEAM CLAPPER RAIL.
FORM 990, PART III, LINE 4AWE ARE PROUD OF THE DEDICATED VOLUNTEERS AND DOCENTS WHO SPEND THEIR VALUABLE TIME WORKING TIRELESSLY TO SUPPORT ALL AREAS OF THE ORGANIZATION. VOLUNTEERS PLAY A CRITICAL ROLE IN OUR ABILITY TO CARRY OUT OUR MISSION THROUGH VARIOUS PROGRAMS AND PROJECTS. MORE THAN 200 VOLUNTEERS AGES 16-90S DONATE 13,000 HOURS OF THEIR VALUABLE TIME TO SERVE THE MISSION OF LIVING COAST.
FORM 990, PART VI, SECTION B, LINE 11BTHE ORGANIZATION'S 990 WAS REVIEWED BY THE BOARD PRESIDENT OR BOARD MEMBERS BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 15AEXECUTIVE COMMITTEE BASED THEIR DECISION ON A REVIEW OF COMPARABLE COMPENSATION PAID TO AN EXECUTIVE AT AN ORGANIZATION OF THE SAME SIZE AND TYPE.
FORM 990, PART VI, SECTION C, LINE 19FORM 990 IS READILY AVAILABLE UPON REQUEST

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