Civic Intelligence

One World One Ocean Foundation

990 • Fiscal year 2015 • EIN 27-4336637

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 14, 2016

Organization Profilewww.oneworldoneoceanfoundation.org
PO Box 1987Laguna Beach, CA 92652

(949) 715-8790

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

82nd percentile

0.21x

Higher debt load relative to assets than 82% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

97th percentile

2.23x

Higher debt load relative to revenue than 97% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

1st percentile

-3265%

Higher net margin than 1% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

81st percentile

$15,000

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 128.4% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

4th percentile

-75%

Faster asset growth than 4% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

4th percentile

-80%

Faster revenue growth than 4% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Down

$124,252

Down $365,129 (-75%) from 2014

Net Assets

Down

$98,188

Down $381,289 (-80%) from 2014

Liabilities

Up

$26,064

Up $16,160 (+163%) from 2014

Revenue And Expenses
Liabilities / Revenue97th percentileNet Margin1st percentile

Revenue

Down

$11,678

Down $47,943 (-80%) from 2014

Expenses

Up

$392,967

Up $289,516 (+280%) from 2014

Net Income

Down

-$381,289

Down $337,459 (-770%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth4th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $1,216,733Liabilities 2011: $4,196Net Assets 2011: $1,212,5372011Assets 2014: $489,381Liabilities 2014: $9,904Net Assets 2014: $479,4772014Assets 2015: $124,252Liabilities 2015: $26,064Net Assets 2015: $98,1882015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016

Highlighted filing

2015

Assets$124,252
Liabilities$26,064
Net Assets$98,188
Open 2015 Filing

Operations Trend

Revenue Growth4th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2011: $512,9712011Revenue 2014: $59,621Expenses 2014: $103,451Net Income 2014: -$43,8302014Revenue 2015: $11,678Expenses 2015: $392,967Net Income 2015: -$381,2892015Revenue 2016: $5,255Expenses 2016: $103,443Net Income 2016: -$98,1882016

Highlighted filing

2015

Revenue$11,678
Expenses$392,967
Net Income-$381,289
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 14, 2016
Return Version
2015v2.1
Gross Receipts
$11,678
Mission and Program Overview

Mission

One World One Ocean Foundation was established to provide funding for giant screen educational films, television programming and other media and educational programs that focus on protecting and restoring the health of the ocean.

Promote the protection and Restoration of the Ocean through giant screen films and other media.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$488,123$124,252▼ $363,871
Accounts Receivable$889--
Land, Buildings, and Equipment, Net$369$0▼ $369
Total Assets$489,381$124,252▼ $365,129
Liabilities
Accounts Payable and Accrued Expenses$9,904$26,064▲ $16,160
Total Liabilities$9,904$26,064▲ $16,160
Net Assets / Fund Balance
Unrestricted Net Assets$479,122$98,188▼ $380,934
Temporarily Rstr Net Assets$355$0▼ $355
Total Net Assets Fund Balance$479,477$98,188▼ $381,289
Total Liabilities and Net Assets / Fund Balance$489,381$124,252▼ $365,129

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$1,896$1,896
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Christopher PalmerPresidentPT$15,000$15,000

Board Members and Trustees

NameTitle
Greg MacGillivrayDirector-Chairman
Charlton Reynders IIIDirector
Dr Sylvia EarleDirector
Walkie RayDirector
Barbara MacgillivrayDirector-Sec/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$11,318
Program Service Revenue
$0
Investment Income
$360
Other Revenue
$0
All Other Contributions
$11,318
Change in Net Assets
$-381,289

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,678
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$11,678
Total Revenue per Form 990
$11,678
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$270,000
Other Expenses$89,513
Salaries, Compensation, and Employee Benefits$33,454
Total Fundraising Expense$20,249
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$270,000--$270,000
Other Salaries and Wages$9,719$1,563$4,344$15,626
Current Officers, Directors, Trustees, and Key Employees$9,500$1,500$4,000$15,000
Fees for Services Other-$8,229$3,407$11,636
Insurance$496$4,484$496$5,476
Other Expenses$2,600$2,400$505$3,105
Payroll Taxes$1,773$283$772$2,828
Depreciation Depletion$123$123$123$369
Office Expenses$38$143$38$219
Total Functional Expenses$353,993$18,725$20,249$392,967

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$392,967
Total Expenses per Audited Statements$392,967
Total Expenses per Form 990$392,967
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Laguna Beach Community FoundationLaguna Beach, CA501(c)3Support educational programs$270,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Indirect RelationshipThe Organization has entered into an agreement with MacGillivray Freeman Films to provide administrative and management support for $24,000 a year.No$24,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

“Greg and Barbara MacGillivray are married to each other.”

Form 990, Part VI, Section B, line 11

“The Organization's tax return was reviewed by the Organization's executive director. A copy was made available to the governing body prior to being filed.”

Form 990, Part VI, Section B, line 12C

“The Organization has established a conflict of interest policy. The conflict of interest policy provides that each director, principal officer and member of a committee with board-delegated powers shall annually sign a statement which affirms that they have received a copy of the policy, have read and understand the policy and, have agreed to comply with the policy. The policy provides information necessary to understand when a conflict of interest may exist, the duty to disclose potential conflicts of interest, and procedures for addressing conflicts of interest. It provides for periodic reviews that will occur at least annually and more frequently as appropriate.”

Form 990, Part VI, Section B, line 15

“The Organization has adopted a process for determining compensation of the Organization's officers and top management officials. This process provides for review and approval by independent persons based on due diligence that includes using comparability data, and requires contemporaneous substantiation of the deliberation and decision made on the compensation.”

Form 990, Part VI, Section C, line 18

“The Organization will make the application for exemption available for review to those who request to see it during normal business hours at its principal office.”

Form 990, Part VI, Section C, line 19

“The Organization will make its governing documents, conflict of interest policy, and financial reports, and annual Form 990 tax return available for review to those who request to see it during normal business hours at its principal office.”

Filing and Contact Details

Filer

Filer Name
One World One Ocean Foundation
EIN
27-4336637
Phone
9497158790
Address
PO Box 1987, Laguna Beach, CA 92652

Signing Officer

Name
Greg MacGillivray
Title
Director/chairman
Phone
9497158790
Signed
2016-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Palmer
Formed
2010
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
3
Employees
2
Volunteers
0

Preparer

Firm
Kenneth Cecil Accountancy Corp
Address
6700 E PCH Ste 255, Long Beach, CA 90803
Preparer
Kenneth Cecil CPA
Phone
5625948794
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0Greg Macgillivray
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Indirect Relationship
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt024000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0The Organization has entered into an agreement with MacGillivray Freeman Films to provide administrative and management support for $24,000 a year.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Greg and Barbara MacGillivray are married to each other.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization's tax return was reviewed by the Organization's executive director. A copy was made available to the governing body prior to being filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization has established a conflict of interest policy. The conflict of interest policy provides that each director, principal officer and member of a committee with board-delegated powers shall annually sign a statement which affirms that they have received a copy of the policy, have read and understand the policy and, have agreed to comply with the policy. The policy provides information necessary to understand when a conflict of interest may exist, the duty to disclose potential conflicts of interest, and procedures for addressing conflicts of interest. It provides for periodic reviews that will occur at least annually and more frequently as appropriate.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Organization has adopted a process for determining compensation of the Organization's officers and top management officials. This process provides for review and approval by independent persons based on due diligence that includes using comparability data, and requires contemporaneous substantiation of the deliberation and decision made on the compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Organization will make the application for exemption available for review to those who request to see it during normal business hours at its principal office.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Organization will make its governing documents, conflict of interest policy, and financial reports, and annual Form 990 tax return available for review to those who request to see it during normal business hours at its principal office.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0355
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0489381
IRS990/TotalAssetsEOYAmt0124252
IRS990/TotalAssetsGrp/BOYAmt0489381
IRS990/TotalAssetsGrp/EOYAmt0124252
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt011318
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt020249
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt018725
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0353993
IRS990/TotalFunctionalExpensesGrp/TotalAmt0392967
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09904
IRS990/TotalLiabilitiesEOYAmt026064
IRS990/TotalLiabilitiesGrp/BOYAmt09904
IRS990/TotalLiabilitiesGrp/EOYAmt026064
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0479477
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt098188
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0353993
IRS990/TotalReportableCompFromOrgAmt015000
IRS990/TotalRevenueGrp/ExclusionAmt0360
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt011678
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0489381
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0124252
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0479122
IRS990/UnrestrictedNetAssetsGrp/EOYAmt098188
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 1987
IRS990/USAddress/CityNm0Laguna Beach
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092652
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0www.oneworldoneoceanfoundation.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Greg MacGillivray
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director/chairman
ReturnHeader/BusinessOfficerGrp/PhoneNum09497158790
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-07-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0One World One Ocean Foundation
ReturnHeader/Filer/BusinessNameControlTxt0ONEW
ReturnHeader/Filer/EIN0274336637
ReturnHeader/Filer/PhoneNum09497158790
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 1987
ReturnHeader/Filer/USAddress/CityNm0Laguna Beach
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092652
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0760791320
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kenneth Cecil Accountancy Corp
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06700 E PCH Ste 255
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Long Beach
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090803
ReturnHeader/PreparerPersonGrp/PhoneNum05625948794
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kenneth Cecil CPA
ReturnHeader/ReturnTs02016-08-11T13:53:21-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$124,252
Liabilities
$26,064
Net assets
$98,188
Revenue
$11,678
Expenses
$392,967
Net income
-$381,289
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2016Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.01$0.10$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.12$0.03$0.10$0.01$0.39$0.38
2014Detailed filing. Detailed filing data is available for this year.$0.49$0.01$0.48$0.06$0.10$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.00$1.21$0.51