Civic Intelligence

Onereef Worldwide Stewardship

990 • Fiscal year 2023 • EIN 46-4293324

Jan 01, 2023 to Dec 31, 2023 • Filed on Sep 18, 2024

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

40th percentile

0.03x

Higher debt load relative to assets than 40% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

35th percentile

0.03x

Higher debt load relative to revenue than 35% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

89th percentile

46%

Higher net margin than 89% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

86th percentile

$170,167

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

94th percentile

91%

Faster asset growth than 94% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

88th percentile

70%

Faster revenue growth than 88% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets40th percentile

Assets

Up

$3,586,568

Up $1,710,830 (+91%) from 2022

Net Assets

Up

$3,483,070

Up $1,653,618 (+90%) from 2022

Liabilities

Up

$103,498

Up $57,212 (+124%) from 2022

Revenue And Expenses
Liabilities / Revenue35th percentileNet Margin89th percentile

Revenue

Up

$3,607,878

Up $1,485,678 (+70%) from 2022

Expenses

Up

$1,954,260

Up $638,619 (+49%) from 2022

Net Income

Up

$1,653,618

Up $847,059 (+105%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth94th 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

2023

Assets$3,586,568
Liabilities$103,498
Net Assets$3,483,070
Open 2023 Filing

Operations Trend

Revenue Growth88th 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

2023

Revenue$3,607,878
Expenses$1,954,260
Net Income$1,653,618
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 18, 2024
Return Version
2023v5.1
Gross Receipts
$3,895,845
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.

Partner with island communities to combine traditional stewardship and modern resources to protect coral reefs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$521,332$2,174,505▲ $1,653,173
Savings and Temporary Cash Investments$950,485$1,190,784▲ $240,299
Cash and Non-Interest-Bearing Accounts$54,050$176,709▲ $122,659
Land, Buildings, and Equipment, Net$13,371$10,500▼ $2,871
Other Notes and Loans Receivable, Net$1,000$10,059▲ $9,059
Prepaid Expenses and Deferred Charges$8,927$3,165▼ $5,762
Receivables From Officers Etc$282$1,049▲ $767
Investments in Publicly Traded Securities$288,361$394▼ $287,967
Accounts Receivable-$0-
Receivable From Disqualified Prsn-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,875,738$3,586,568▲ $1,710,830
Other Assets Total$37,930$19,403▼ $18,527
Liabilities
Accounts Payable and Accrued Expenses$8,355$88,095▲ $79,740
Other Liabilities$37,931$15,403▼ $22,528
Total Liabilities$46,286$103,498▲ $57,212
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,017,024$2,462,269▲ $1,445,245
Net Assets Without Donor Restrictions$812,428$1,020,801▲ $208,373
Total Net Assets Fund Balance$1,829,452$3,483,070▲ $1,653,618
Total Liabilities and Net Assets / Fund Balance$1,875,738$3,586,568▲ $1,710,830

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,500$4,500$15,000
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christopher LaFranchiCEOFT$170,167-$170,167
Sharon KhanUS DirectorFT$144,083$4,550$148,633

Board Members and Trustees

NameTitle
John DawsonBoard Chair
Igor KorneitchoukBoard Member
Mary JamesonBoard Member
Patty AzzarelloBoard Member
Bernie TershySecretary
Lida TenevaTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Global Fundraising ConsFundraising consultant2151 Camino Del Callado, La Jolla, CA 92037$120,000
Revenue and Support

Revenue Composition

Contributions and Grants
$3,552,637
Program Service Revenue
$0
Investment Income
$55,241
Other Revenue
$0
All Other Contributions
$1,543,107
Change in Net Assets
$1,653,618

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,607,878
Revenue Not Reported on Form 990
$71,232
Total Revenue per Audited Statements
$3,679,110
Total Revenue per Form 990
$3,607,878
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,175,531
Salaries, Compensation, and Employee Benefits$586,167
Total Fundraising Expense$289,939
Professional Fundraising Fees$120,000
Grants and Similar Amounts Paid$72,562

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$730,446$7,797$55,677$793,920
Other Salaries and Wages$251,299$28,803$47,007$327,109
Current Officers, Directors, Trustees, and Key Employees$119,117$17,017$34,033$170,167
Travel$153,426$4,420$6,631$164,477
Fees for Services Professional Fundraising--$120,000$120,000
Foreign Grants$72,562--$72,562
Office Expenses$57,399$5,289$4,438$67,126
Payroll Taxes$44,309$9,189$5,907$59,405
Conferences and Meetings$46,342$334$1,238$47,914
Fees for Services Accounting-$33,548-$33,548
Occupancy$32,048--$32,048
Other Employee Benefits$15,302$2,107$4,215$21,624
Insurance$7,112$3,588$2,371$13,071
Information Technology$10,757$53$300$11,110
Pension Plan Contributions$4,738$1,902$1,222$7,862
Advertising$125-$6,850$6,975
Depreciation Depletion-$2,871-$2,871
Other Expenses$1,646$300$50$1,996
Fees for Services Legal$475--$475
Total Functional Expenses$1,547,103$117,218$289,939$1,954,260

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,025,492
Expenses per Audited Statements$1,954,260
Total Expenses per Form 990$1,954,260
Expenses Not Reported on Form 990$71,232
International Activity

International Summary

Offices
1
Employees
12
Spending
$779,295

International Compliance

Foreign grant records maintained
Yes
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 PacificGrants and Program ServicesFinancial and tech. support112$779,295
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$120,000
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$282$1,049▲ $767
Receivables from Disqualified Persons-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating lease liabilities$15,403
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 35% controlled entity
No
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 B, Line 11B

“The draft form 990 is shared with the board chair for review and approval. Once approved, then it is circulated for review with the rest of the board members.”

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

“Conflict of interest forms are filled out annually.”

Form 990, Part VI, Section B, Line 15A

“Compensation is determine based on market evaluations, performance reviews and budget availability.”

Form 990, Part VI, Section B, Line 15B

“Key employees compensation is determined by the CEO based on qualifications and experience and Board of Directors budget approval.”

Form 990, Part VI, Section C, Line 19

“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
2024-09-18
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
7
Volunteers
8

Preparer

Firm
Iryna AC
Address
1000 Broadway Ste 200-C, Oakland, CA 94607
Preparer
Kostyantyn Oreshkov EA
Phone
5104679506
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization is a not-for-profit organization that is exempt from federal income tax on income under Section 501(c)(3) of the Internal Revenue Code and from state franchise tax under California Revenue and Taxation Code Section 23701 (d). However, income from activities not directly related to its tax-exempt purpose is subject to taxation as unrelated business income. There was no tax on unrelated business income for year ended December 31, 2023.”

Raw XML AppendixShowing 400 of 581 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt08355
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt088095
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Partner with island communities to combine traditional stewardship and modern resources to protect coral reefs.
IRS990/AdvertisingGrp/FundraisingAmt06850
IRS990/AdvertisingGrp/ProgramServicesAmt0125
IRS990/AdvertisingGrp/TotalAmt06975
IRS990/AllOtherContributionsAmt01543107
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Christopher LaFranchi
IRS990/BooksInCareOfDetail/PhoneNum04156027302
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0114 Oak Knoll Drive
IRS990/BooksInCareOfDetail/USAddress/CityNm0Santa Cruz
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd095060
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt054050
IRS990/CashNonInterestBearingGrp/EOYAmt0176709
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt034033
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt017017
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0119117
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0170167
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/FundraisingAmt01238
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0334
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt046342
IRS990/ConferencesMeetingsGrp/TotalAmt047914
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0120000
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt02151 Camino Del Callado
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0La Jolla
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd092037
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0Global Fundraising Cons
IRS990/ContractorCompensationGrp/ServicesDesc0Fundraising consultant
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt03552637
IRS990/CYGrantsAndSimilarPaidAmt072562
IRS990/CYInvestmentIncomeAmt055241
IRS990/CYOtherExpensesAmt01175531
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt01653618
IRS990/CYSalariesCompEmpBnftPaidAmt0586167
IRS990/CYTotalExpensesAmt01954260
IRS990/CYTotalFundraisingExpenseAmt0289939
IRS990/CYTotalProfFndrsngExpnsAmt0120000
IRS990/CYTotalRevenueAmt03607878
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt02871
IRS990/DepreciationDepletionGrp/TotalAmt02871
IRS990/Desc0Regional Reef ProtectionThe Organization supports management programs across two countries in Micronesia by providing scientific, financial, and technical experience that local communities need to protect their coral reefs and livelihoods. The Organizations formal community partnership agreements provide key assistance to communities for protection of more than 400,000 acres of coral reef. The Organization works closely with national governments, local leadership, and community groups to implement the Micronesia Challenge, a region-wide initiative to conserve 30% of the marine environment and 20% of terrestrial environment.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt01017024
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt02462269
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt07
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0767806
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt033548
IRS990/FeesForServicesAccountingGrp/TotalAmt033548
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0475
IRS990/FeesForServicesLegalGrp/TotalAmt0475
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/FundraisingAmt055677
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt07797
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0730446
IRS990/FeesForServicesOtherGrp/TotalAmt0793920
IRS990/FeesForServicesProfFundraising/FundraisingAmt0120000
IRS990/FeesForServicesProfFundraising/TotalAmt0120000
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0true
IRS990/ForeignCountryCd0OC
IRS990/ForeignFinancialAccountInd0true
IRS990/ForeignGrantsGrp/ProgramServicesAmt072562
IRS990/ForeignGrantsGrp/TotalAmt072562
IRS990/ForeignOfficeInd0true
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt210.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt33.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt43.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt610.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt73.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt14550
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0Christopher LaFranchi
IRS990/Form990PartVIISectionAGrp/PersonNm1Sharon Khan
IRS990/Form990PartVIISectionAGrp/PersonNm2John Dawson
IRS990/Form990PartVIISectionAGrp/PersonNm3Bernie Tershy
IRS990/Form990PartVIISectionAGrp/PersonNm4Lida Teneva
IRS990/Form990PartVIISectionAGrp/PersonNm5Mary Jameson
IRS990/Form990PartVIISectionAGrp/PersonNm6Igor Korneitchouk
IRS990/Form990PartVIISectionAGrp/PersonNm7Patty Azzarello
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0170167
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1144083
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1US Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Board Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02012
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt053214
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt02009530
IRS990/GrantAmt050000
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0341181
IRS990/GrossReceiptsAmt03895845
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt0300
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt053
IRS990/InformationTechnologyGrp/ProgramServicesAmt010757
IRS990/InformationTechnologyGrp/TotalAmt011110
IRS990/InsuranceGrp/FundraisingAmt02371
IRS990/InsuranceGrp/ManagementAndGeneralAmt03588
IRS990/InsuranceGrp/ProgramServicesAmt07112
IRS990/InsuranceGrp/TotalAmt013071
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt02027
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02027
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0288361
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0394
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt04500
IRS990/LandBldgEquipBasisNetGrp/BOYAmt013371
IRS990/LandBldgEquipBasisNetGrp/EOYAmt010500
IRS990/LandBldgEquipCostOrOtherBssAmt015000
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0287967
IRS990/LoanOutstandingInd0true
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0true
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0OneReefs mission is to preserve and protect vibrant reefs and thriving communities by enabling local communities to protect 25% of coral reefs in Micronesia, through community/government partnerships, scientific guidance, and sustainable financing.
IRS990/MoreThan5000KToIndividualsInd0true
IRS990/MoreThan5000KToOrgInd0true
IRS990/NetAssetsOrFundBalancesBOYAmt01829452
IRS990/NetAssetsOrFundBalancesEOYAmt03483070
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt053214
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt053214
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0812428
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01020801
IRS990/NoncashContributionsAmt0700
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt032048
IRS990/OccupancyGrp/TotalAmt032048
IRS990/OfficeExpensesGrp/FundraisingAmt04438
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05289
IRS990/OfficeExpensesGrp/ProgramServicesAmt057399
IRS990/OfficeExpensesGrp/TotalAmt067126
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt037930
IRS990/OtherAssetsTotalGrp/EOYAmt019403
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt04215
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02107
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt015302
IRS990/OtherEmployeeBenefitsGrp/TotalAmt021624
IRS990/OtherExpensesGrp/Desc0Dues and other charges
IRS990/OtherExpensesGrp/FundraisingAmt050
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0300
IRS990/OtherExpensesGrp/ProgramServicesAmt01646
IRS990/OtherExpensesGrp/TotalAmt01996
IRS990/OtherLiabilitiesGrp/BOYAmt037931
IRS990/OtherLiabilitiesGrp/EOYAmt015403
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt047007
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt028803
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0251299
IRS990/OtherSalariesAndWagesGrp/TotalAmt0327109
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt01000
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt010059
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt05907
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09189
IRS990/PayrollTaxesGrp/ProgramServicesAmt044309
IRS990/PayrollTaxesGrp/TotalAmt059405
IRS990/PensionPlanContributionsGrp/FundraisingAmt01222
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01902
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04738
IRS990/PensionPlanContributionsGrp/TotalAmt07862
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0521332
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt02174505
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08927
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03165
IRS990/PrincipalOfficerNm0Christopher LaFranchi
IRS990/ProfessionalFundraisingInd0true
IRS990/ProgSrvcAccomActy2Grp/Desc0Micronesia Capacity BuildingThe Organizations scalable model builds local capacity and expertise in Palau and the Federated States of Micronesia (FSM). It ensures 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 operates under several Memoranda of Understanding with Palaus National Marine Sanctuary and Ministry of Justice. It works
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0435703
IRS990/ProgSrvcAccomActy2Grp/GrantAmt01150
IRS990/ProgSrvcAccomActy3Grp/Desc0InnovationsThe Organizations Community Partnership Model effectively provides key services and trainings to communities. A key component of the scalable model provides innovative ways to reduce costs and increase efficiency of the programs. In 2016, the Organization began work with the Scripps Institution of Oceanography to develop innovative reef imaging and visualization technology, which continues today. In 2017, the Organization piloted a marine monitor radar unit in Palau to support local enforcement efforts. The Organization continues to test and refine on-the-ground solutions that can help communities protect and monitor their reefs.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0343594
IRS990/ProgSrvcAccomActy3Grp/GrantAmt021412
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02125236
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0141050
IRS990/PYInvestmentIncomeAmt0-3036
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0655922
IRS990/PYRevenuesLessExpensesAmt0806559
IRS990/PYSalariesCompEmpBnftPaidAmt0496169
IRS990/PYTotalExpensesAmt01315641
IRS990/PYTotalProfFndrsngExpnsAmt022500
IRS990/PYTotalRevenueAmt02122200
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt0282
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt01049
IRS990/ReconcilationRevenueExpnssAmt01653618
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0950485
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01190784
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt03552637
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01743400
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01496914
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0639602
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0588206
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08020759
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02027
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0137
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt07402
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01713
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt08
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt011287
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.49780
IRS990ScheduleA/PublicSupportPY170Pct00.51810
IRS990ScheduleA/PublicSupportTotal170Amt03998051
IRS990ScheduleA/SubstantialContributorsTotAmt04022708
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt03552637
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01743400
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01496914
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0639602
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0588206
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08020759
IRS990ScheduleA/TotalSupportAmt08032046
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt071232
IRS990ScheduleD/DonatedServicesUseFcltsAmt071232
IRS990ScheduleD/EquipmentGrp/BookValueAmt010500
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04500
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt015000
IRS990ScheduleD/ExpensesNotReportedAmt071232
IRS990ScheduleD/ExpensesSubtotalAmt01954260
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt015403
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Operating lease liabilities
IRS990ScheduleD/RevenueNotReportedAmt071232
IRS990ScheduleD/RevenueSubtotalAmt03607878
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is a not-for-profit organization that is exempt from federal income tax on income under Section 501(c)(3) of the Internal Revenue Code and from state franchise tax under California Revenue and Taxation Code Section 23701 (d). However, income from activities not directly related to its tax-exempt purpose is subject to taxation as unrelated business income. There was no tax on unrelated business income for year ended December 31, 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010500
IRS990ScheduleD/TotalExpensesPerForm990Amt01954260
IRS990ScheduleD/TotalLiabilityAmt015403
IRS990ScheduleD/TotalRevenuePerForm990Amt03607878
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03679110
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02025492
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt012
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0779295
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0East Asia and the Pacific

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,586,568
Liabilities
$103,498
Net assets
$3,483,070
Revenue
$3,607,878
Expenses
$1,954,260
Net income
$1,653,618
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