Civic Intelligence

Coastal Education and Research Foundation Inc

EIN 59-2302170 • 501(c)3 • Charlotte, NC

Profile

The mission of the coastal education and research foundation, inc. Is to save and improve the quality of ocean and shoreline resources around the world through research studies and scientific publications.

9034 Twilight Hill CourtCharlotte, NC 28277

www.cerf-jcr.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

54th percentile

0.02x

Higher debt load relative to assets than 54% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

64th percentile

0.06x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

5th percentile

-70%

Higher net margin than 5% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

96th percentile

$210,000

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 59.5% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

13th percentile

-21%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

59th percentile

13%

Faster revenue growth than 59% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$841,928

Down $227,391 (-21%) from 2024

Liabilities

Up

$20,833

Up $20,679 (+13428%) from 2024

Net Assets

Down

$821,095

Down $248,070 (-23%) from 2024

Revenue

Up

$353,018

Up $40,783 (+13%) from 2024

Expenses

Up

$601,088

Up $113,924 (+23%) from 2024

Net Income

Down

-$248,070

Down $73,141 (-42%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2012: $348,256Liabilities 2012: $57,4252012Assets 2013: $459,959Liabilities 2013: $02013Assets 2014: $350,550Liabilities 2014: $462014Assets 2015: $399,595Liabilities 2015: $02015Assets 2016: $351,434Liabilities 2016: $02016Assets 2020: $1,458,679Liabilities 2020: $0Net Assets 2020: $1,458,6792020Assets 2021: $1,699,798Liabilities 2021: $0Net Assets 2021: $1,699,7982021Assets 2022: $1,590,572Liabilities 2022: $240Net Assets 2022: $1,590,3322022Assets 2023: $1,271,950Liabilities 2023: $27,856Net Assets 2023: $1,244,0942023Assets 2024: $1,069,319Liabilities 2024: $154Net Assets 2024: $1,069,1652024Assets 2025: $841,928Liabilities 2025: $20,833Net Assets 2025: $821,0952025

Highlighted filing

2025

Assets$841,928
Liabilities$20,833
Net Assets$821,095

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2012: $101,655Expenses 2012: $84,044Net Income 2012: $17,6112012Revenue 2013: $197,919Expenses 2013: $107,763Net Income 2013: $90,1562013Revenue 2014: $409,928Expenses 2014: $519,383Net Income 2014: -$109,4552014Revenue 2015: $395,586Expenses 2015: $346,033Net Income 2015: $49,5532015Revenue 2016: $321,841Expenses 2016: $370,002Net Income 2016: -$48,1612016Revenue 2020: $1,085,354Expenses 2020: $534,391Net Income 2020: $550,9632020Revenue 2021: $917,897Expenses 2021: $676,778Net Income 2021: $241,1192021Revenue 2022: $435,403Expenses 2022: $544,869Net Income 2022: -$109,4662022Revenue 2023: $276,178Expenses 2023: $622,416Net Income 2023: -$346,2382023Revenue 2024: $312,235Expenses 2024: $487,164Net Income 2024: -$174,9292024Revenue 2025: $353,018Expenses 2025: $601,088Net Income 2025: -$248,0702025

Highlighted filing

2025

Revenue$353,018
Expenses$601,088
Net Income-$248,070

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 30, 2025
Return Version
2024v5.0
Gross Receipts
$628,077
Mission and Program Overview

Mission

The mission of the coastal education and research foundation, inc. Is to save and improve the quality of ocean and shoreline resources around the world through research studies and scientific publications.

The organization's mission is to protect ocean and shoreline resources worldwide. Most significant activities include scientifc research and publishing services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,069,165$821,095▼ $248,070
Investments in Publicly Traded Securities$634,422$573,557▼ $60,865
Cash and Non-Interest-Bearing Accounts$416,837$268,371▼ $148,466
Savings and Temporary Cash Investments$18,060--
Total Assets$1,069,319$841,928▼ $227,391
Liabilities
Other Liabilities$154$20,833▲ $20,679
Total Liabilities$154$20,833▲ $20,679
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,069,165$821,095▼ $248,070
Total Liabilities and Net Assets / Fund Balance$1,069,319$841,928▼ $227,391

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$114,242$114,242
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Christopher MakowskiSr. Vice-preFT$210,000$210,000
Christopher MakowskiSr. Vice-president-$210,000$210,000
Barbara RussellEx AssistantFT$12,522$12,522

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$216,878
Program Service Revenue
$22,459
Investment Income
$112,628
Other Revenue
$1,053
Change in Net Assets
$-248,070
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$378,566
Salaries, Compensation, and Employee Benefits$222,522
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$222,522--$222,522
Fees for Services Other$156,797--$156,797
Travel$122,170--$122,170
Fees for Services Accounting-$20,975-$20,975
All Other Expenses$5,103$25-$5,128
Other Expenses$5,053$10,661-$5,053
Information Technology$1,522--$1,522
Office Expenses-$1,373-$1,373
Total Functional Expenses$568,054$33,034$0$601,088
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Ubs Overdraft$21,233
Credit Card Payable$-400
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

All of the directors will be provided with a copy of the current year form 990 before the return is filed.

Form 990, Page 6, Part VI, Line 19

All documents are made available to the public, upon request.

Filing and Contact Details

Filer

Filer Name
Coastal Education and Research
EIN
59-2302170
Phone
9548998416
Address
9034 TWILIGHT HILL COURT, CHARLOTTE, NC 28277

Signing Officer

Name
Christopher Makowski
Title
Sr. Vice-president
Phone
9548998416
Signed
2025-09-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Makowski
Formed
1983
Legal Domicile
Va
Voting Board Members
10
Independent Board Members
8
Employees
0

Preparer

Firm
Robinson Farmer Cox Associates
Address
530 WESTFIELD RD, CHARLOTTESVILLE, VA 22901-1726
Preparer
Matthew a Mclearen
Phone
4349738314
Supplemental Narrative

Additional Explanations

Form 990

Form 990 - organization's mission and most significant activities the coastal education and research foundation, inc. (cerf) is a 501(c)(3) tax-exempt organization dedicated to the research and advancement of the coastal sciences worldwide. The mission of cerf is to save and improve the quality of ocean and shoreline resources around the world through research studies and scientific publications. Currently, cerf is the official publisher of the international journal of coastal research (jcr) and is the founding organization of the international coastal symposium(ics).

Form 990, Page 2, Part III, Line 4B

Professional editorial services (second largest program service): this program service objective is to review and process the latest coastal research studies that have been submitted to our organization's international journal, the journal of coastal research, as well as produce our monthly society organization newsletter (just cerfing). We estimate that we serve hundreds of authors 365 days out of the year through the ongoing review of their coastal research to maintain the quality and integrity of our publication. The program service accomplishment for this time period has been the review and preparation of over a hundred scientific papers and the creation of society organization newsletters. This information is estimated for this time period and for longer-term goals.

Form 990, Page 2, Part III, Line 4D

To disseminate information on coastal issues through scientific papers, book and encyclopedia series, and the web. Cerf disseminates information in an effort to maintain or improve the quality of shoreline resources.

Form 990, Part IX, Line 11G

Printed/online pub srvcs 123,163 0 0 other 33,634 0 0 total 156,797 0 0

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IRS990/ProgSrvcAccomActy2Grp/Desc0PROFESSIONAL EDITORIAL SERVICES (SECOND LARGEST PROGRAM SERVICE): THIS PROGRAM SERVICE OBJECTIVE IS TO REVIEW AND PROCESS THE LATEST COASTAL RESEARCH STUDIES THAT HAVE BEEN SUBMITTED TO OUR ORGANIZATION'S INTERNATIONAL JOURNAL, THE JOURNAL OF COASTAL RESEARCH, AS WELL AS PRODUCE OUR MONTHLY SOCIETY ORGANIZATION NEWSLETTER (JUST CERFING). WE ESTIMATE THAT WE SERVE HUNDREDS OF AUTHORS 365 DAYS OUT OF THE YEAR THROUGH THE ONGOING REVIEW OF THEIR COASTAL RESEARCH TO MAINTAIN THE QUALITY AND INTEGRITY OF OUR PUBLICATION. THE PROGRAM SERVICE ACCOMPLISHMENT FOR THIS TIME PERIOD HAS BEEN THE REVIEW AND PREPARATION OF OVER A HUNDRED SCIENTIFIC PAPERS AND THE CREATION OF SOCIETY ORGANIZATION NEWSLETTERS. THIS INFORMATION IS ESTIMATED FOR THIS TIME PERIOD AND FOR LONGER-TERM GOALS.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0UBS OVERDRAFT
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CHRISTOPHER MAKOWSKI
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SR. VICE-PRESIDENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 - ORGANIZATION'S MISSION AND MOST SIGNIFICANT ACTIVITIES THE COASTAL EDUCATION AND RESEARCH FOUNDATION, INC. (CERF) IS A 501(C)(3) TAX-EXEMPT ORGANIZATION DEDICATED TO THE RESEARCH AND ADVANCEMENT OF THE COASTAL SCIENCES WORLDWIDE. THE MISSION OF CERF IS TO SAVE AND IMPROVE THE QUALITY OF OCEAN AND SHORELINE RESOURCES AROUND THE WORLD THROUGH RESEARCH STUDIES AND SCIENTIFIC PUBLICATIONS. CURRENTLY, CERF IS THE OFFICIAL PUBLISHER OF THE INTERNATIONAL JOURNAL OF COASTAL RESEARCH (JCR) AND IS THE FOUNDING ORGANIZATION OF THE INTERNATIONAL COASTAL SYMPOSIUM(ICS).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROFESSIONAL EDITORIAL SERVICES (SECOND LARGEST PROGRAM SERVICE): THIS PROGRAM SERVICE OBJECTIVE IS TO REVIEW AND PROCESS THE LATEST COASTAL RESEARCH STUDIES THAT HAVE BEEN SUBMITTED TO OUR ORGANIZATION'S INTERNATIONAL JOURNAL, THE JOURNAL OF COASTAL RESEARCH, AS WELL AS PRODUCE OUR MONTHLY SOCIETY ORGANIZATION NEWSLETTER (JUST CERFING). WE ESTIMATE THAT WE SERVE HUNDREDS OF AUTHORS 365 DAYS OUT OF THE YEAR THROUGH THE ONGOING REVIEW OF THEIR COASTAL RESEARCH TO MAINTAIN THE QUALITY AND INTEGRITY OF OUR PUBLICATION. THE PROGRAM SERVICE ACCOMPLISHMENT FOR THIS TIME PERIOD HAS BEEN THE REVIEW AND PREPARATION OF OVER A HUNDRED SCIENTIFIC PAPERS AND THE CREATION OF SOCIETY ORGANIZATION NEWSLETTERS. THIS INFORMATION IS ESTIMATED FOR THIS TIME PERIOD AND FOR LONGER-TERM GOALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO DISSEMINATE INFORMATION ON COASTAL ISSUES THROUGH SCIENTIFIC PAPERS, BOOK AND ENCYCLOPEDIA SERIES, AND THE WEB. CERF DISSEMINATES INFORMATION IN AN EFFORT TO MAINTAIN OR IMPROVE THE QUALITY OF SHORELINE RESOURCES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL OF THE DIRECTORS WILL BE PROVIDED WITH A COPY OF THE CURRENT YEAR FORM 990 BEFORE THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC, UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PRINTED/ONLINE PUB SRVCS 123,163 0 0 OTHER 33,634 0 0 TOTAL 156,797 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/USAddress/AddressLine1Txt09034 TWILIGHT HILL COURT
IRS990/USAddress/CityNm0CHARLOTTE
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd028277
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTOPHER MAKOWSKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SR. VICE-PRESIDENT

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