Civic Intelligence

Onereef Worldwide Stewardship

990 • Fiscal year 2018 • EIN 46-4293324

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 14, 2019

Organization Profilewww.onereef.org

View Organization Page

114 Oak Knoll DriveSanta Cruz, CA 95060

(415) 602-7302

Siviq Scores

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

Liabilities / Assets

80th percentile

0.13x

Higher debt load relative to assets than 80% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

75th percentile

0.04x

Higher debt load relative to revenue than 75% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

62nd percentile

9.3%

Higher net margin than 62% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

98th percentile

$110,000

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 22.7% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

87th percentile

65%

Faster asset growth than 87% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

77th percentile

28%

Faster revenue growth than 77% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets80th percentile

Assets

Up

$133,785

Up $52,467 (+65%) from 2017

Net Assets

Up

$116,113

Up $44,852 (+63%) from 2017

Liabilities

Up

$17,672

Up $7,615 (+76%) from 2017

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin62nd percentile

Revenue

Up

$484,657

Up $106,400 (+28%) from 2017

Expenses

Up

$439,805

Up $43,778 (+11%) from 2017

Net Income

Up

$44,852

Up $62,622 (+352%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth87th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2013: $17,386Liabilities 2013: $2,260Net Assets 2013: $15,1262013Assets 2014: $33,344Liabilities 2014: $9,326Net Assets 2014: $24,0182014Assets 2015: $100,909Liabilities 2015: $3,093Net Assets 2015: $97,8162015Assets 2016: $131,541Liabilities 2016: $42,510Net Assets 2016: $89,0312016Assets 2017: $81,318Liabilities 2017: $10,057Net Assets 2017: $71,2612017Assets 2018: $133,785Liabilities 2018: $17,672Net Assets 2018: $116,1132018Assets 2019: $197,934Liabilities 2019: $1,330Net Assets 2019: $196,6042019Assets 2020: $296,372Liabilities 2020: $42,219Net Assets 2020: $254,1532020Assets 2021: $1,038,471Liabilities 2021: $3,638Net Assets 2021: $1,034,8332021Assets 2022: $1,875,738Liabilities 2022: $46,286Net Assets 2022: $1,829,4522022Assets 2023: $3,586,568Liabilities 2023: $103,498Net Assets 2023: $3,483,0702023Assets 2024: $2,821,329Liabilities 2024: $32,465Net Assets 2024: $2,788,8642024

Highlighted filing

2018

Assets$133,785
Liabilities$17,672
Net Assets$116,113
Open 2018 Filing

Operations Trend

Revenue Growth77th percentile

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

$4.0M$2.0M$0-$2.0MRevenue 2013: $305,221Expenses 2013: $299,098Net Income 2013: $6,1232013Revenue 2014: $676,095Expenses 2014: $670,050Net Income 2014: $6,0452014Revenue 2015: $575,163Expenses 2015: $496,869Net Income 2015: $78,2942015Revenue 2016: $435,032Expenses 2016: $443,817Net Income 2016: -$8,7852016Revenue 2017: $378,257Expenses 2017: $396,027Net Income 2017: -$17,7702017Revenue 2018: $484,657Expenses 2018: $439,805Net Income 2018: $44,8522018Revenue 2019: $588,214Expenses 2019: $507,723Net Income 2019: $80,4912019Revenue 2020: $641,315Expenses 2020: $583,766Net Income 2020: $57,5492020Revenue 2021: $1,504,316Expenses 2021: $723,636Net Income 2021: $780,6802021Revenue 2022: $2,122,200Expenses 2022: $1,315,641Net Income 2022: $806,5592022Revenue 2023: $3,607,878Expenses 2023: $1,954,260Net Income 2023: $1,653,6182023Revenue 2024: $1,914,249Expenses 2024: $2,608,455Net Income 2024: -$694,2062024

Highlighted filing

2018

Revenue$484,657
Expenses$439,805
Net Income$44,852
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 14, 2019
Return Version
2018v3.1
Gross Receipts
$484,657
Mission and Program Overview

Mission

OneReef's mission is to create vibrant reefs and thriving communities by enabling local communities to protect 25% of coral reefs in Micronesia, through science, technical tools, and sustainable financing.

OneReef works in the Asia-Pacific region to conserve globally significant coral reefs in partnership with local communities. Our scalable Community Partnership Model protects more than 350,000 acres of sustainably managed and monitored marine habitat.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$40,000$83,833▲ $43,833
Cash and Non-Interest-Bearing Accounts$40,035$37,205▼ $2,830
Land, Buildings, and Equipment, Net$187$11,370▲ $11,183
Prepaid Expenses and Deferred Charges$540$1,278▲ $738
Receivables From Officers Etc$445$0▼ $445
Savings and Temporary Cash Investments$111$99▼ $12
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$81,318$133,785▲ $52,467
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$10,057$17,672▲ $7,615
Total Liabilities$10,057$17,672▲ $7,615
Net Assets / Fund Balance
Unrestricted Net Assets$71,261$114,855▲ $43,594
Temporarily Rstr Net Assets-$1,258-
Total Net Assets Fund Balance$71,261$116,113▲ $44,852
Total Liabilities and Net Assets / Fund Balance$81,318$133,785▲ $52,467

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,206$1,121$12,327
Other Land Buildings$164$2,856$3,020
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Christopher LaFranchiCEOFT$110,000$110,000

Board Members and Trustees

NameTitle
John DawsonChairman
Bernie TershyBoard Member
Elizabeth SallBoard Member
John ReidSecretary
Lida TenevaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$484,657
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$484,657
Change in Net Assets
$44,852

Audited Revenue Reconciliation

Revenue per Audited Statements
$484,657
Revenue Not Reported on Form 990
$29,000
Total Revenue per Audited Statements
$513,657
Total Revenue per Form 990
$484,657
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$260,985
Salaries, Compensation, and Employee Benefits$178,820
Total Fundraising Expense$28,888
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$74,896$11,153$23,951$110,000
Travel$67,563$529$2,491$70,583
Other Salaries and Wages$54,028--$54,028
Office Expenses$15,547$201-$15,748
Payroll Taxes$7,984$3,643$1,478$13,105
Other Expenses$7,989-$508$7,989
Occupancy$7,253--$7,253
Fees for Services Other$2,715$3,066$107$5,888
Fees for Services Accounting-$4,575-$4,575
Insurance$1,492$1,856$140$3,488
All Other Expenses$2,165$1,211-$3,376
Information Technology$1,770$614-$2,384
Pension Plan Contributions$1,155$319$213$1,687
Interest-$1,268-$1,268
Depreciation Depletion$957$187-$1,144
Advertising-$510-$510
Total Functional Expenses$381,785$29,132$28,888$439,805

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$468,805
Expenses per Audited Statements$439,805
Total Expenses per Form 990$439,805
Expenses Not Reported on Form 990$29,000
International Activity

International Summary

Offices
1
Employees
2
Spending
$381,785

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the PacificProgram ServicesRegional coordination12$381,785
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$445$0▼ $445
Receivables from Disqualified Persons-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
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, Line 4: Description of Significant Changes to Organizational Documents

“Organization's Bylaws amended on December 12, 2017. "The authorized number of directors shall be at least three (3) but no more than twelve (12) until changed by an amendment to these bylaws. The directors need not be residents of the State of California."”

Form 990, Part VI, Line 11B: Form 990 Review Process

“The 990 is reviewed by board members prior to a board meeting. Comments and quetions can be posed/addressed during and after a meeting.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Board members review and sign policy documents annually. The CEO discloses and discusses the policies annually with staff.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The board sets CEO compensation after reviewing comparable wage data.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Upon request.”

Filing and Contact Details

Filer

Filer Name
OneReef Worldwide Stewardship
EIN
46-4293324
Phone
4156027302
Address
114 Oak Knoll Drive, Santa Cruz, CA 95060

Signing Officer

Name
Christopher LaFranchi
Title
CEO
Signed
2019-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher LaFranchi
Formed
2012
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
5
Employees
2
Volunteers
10

Preparer

Firm
Iryna Ac
Address
1000 Broadway 200-G, Oakland, CA 94607
Preparer
Iryna Oreshkova CPA
Phone
5104679506
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization is a not-for-profit Organization that is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and classified by the Internal Revenue Service as other than a private foundation. However, income from activities not directly related to the tax-exempt purpose is subject to taxation as unrelated business income. There was no tax on unrelated business income for year ended December 31, 2018.Effective October 1, 2009, the Organization adopted Accounting for Uncertainty in Income Tax guidance FASB ASC 740 Accounting for Uncertainty in Income Taxes. The Organization recognizes the effect of income tax positions only when those positions are more likely than not of being sustained. The Organization believes the adoption of this guidance had no material impact on the Organizations financial statements.”

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IRS990/PrincipalOfficerNm0Christopher LaFranchi
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IRS990/ProgSrvcAccomActy2Grp/Desc0Micronesia Capacity BuildingThe Organizations scalable model allows to build local capacity and expertise in Palau and the Federated States of Micronesia (FSM), and ensure that communities can sustainably manage their reefs into the future. The Organizations high-capacity local staff provide key services such as management planning, enforcement trainings and certifications for conservation officers, and building community capacity to implement local and national conservation goals. The Organization has several Memorandum of Understanding with Palaus National Marine Sanctuary and Ministry of Justice and works at a community and national level to support the Micronesia Regions ambitious coral conversation legislation.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt080193
IRS990/ProgSrvcAccomActy3Grp/Desc0Innovations The Organizations Community Partnership Model effectively provides key services and trainings to communities. A key component of the scalable model is developing innovative ways to reduce costs and increase efficiency of the programs. In 2017, the Organization piloted a marine monitor unit in Palau to support local enforcement efforts and continue testing and refining on-the-ground solutions that can help communities to better protect their reefs.
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt01121
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is a not-for-profit Organization that is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and classified by the Internal Revenue Service as other than a private foundation. However, income from activities not directly related to the tax-exempt purpose is subject to taxation as unrelated business income. There was no tax on unrelated business income for year ended December 31, 2018.Effective October 1, 2009, the Organization adopted Accounting for Uncertainty in Income Tax guidance FASB ASC 740 Accounting for Uncertainty in Income Taxes. The Organization recognizes the effect of income tax positions only when those positions are more likely than not of being sustained. The Organization believes the adoption of this guidance had no material impact on the Organizations financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt01
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0East Asia and the Pacific
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0Regional coordination
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Program Services
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organization's Bylaws amended on December 12, 2017. "The authorized number of directors shall be at least three (3) but no more than twelve (12) until changed by an amendment to these bylaws. The directors need not be residents of the State of California."
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 990 is reviewed by board members prior to a board meeting. Comments and quetions can be posed/addressed during and after a meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board members review and sign policy documents annually. The CEO discloses and discusses the policies annually with staff.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The board sets CEO compensation after reviewing comparable wage data.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt081318

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$133,785
Liabilities
$17,672
Net assets
$116,113
Revenue
$484,657
Expenses
$439,805
Net income
$44,852
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.82$0.03$2.79$1.91$2.61$0.69
2023Detailed filing. Detailed filing data is available for this year.$3.59$0.10$3.48$3.61$1.95$1.65
2022Detailed filing. Detailed filing data is available for this year.$1.88$0.05$1.83$2.12$1.32$0.81
2021Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.03$1.50$0.72$0.78
2020Detailed filing. Detailed filing data is available for this year.$0.30$0.04$0.25$0.64$0.58$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.20$0.59$0.51$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.13$0.02$0.12$0.48$0.44$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.08$0.01$0.07$0.38$0.40$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.13$0.04$0.09$0.44$0.44$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.58$0.50$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.03$0.01$0.02$0.68$0.67$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.31$0.30$0.01