Civic Intelligence

Migramar

990 • Fiscal year 2023 • EIN 82-2737816

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 13, 2024

2099 Westshore RdBodega Bay, CA 94923

(707) 591-4564

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

3rd percentile

-112%

Higher net margin than 3% of similar nonprofits.

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

Top Officer Pay

52nd percentile

$66,402

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 13.8% of source-year revenue.

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

Asset Growth

6th percentile

-22%

Faster asset growth than 6% of similar nonprofits.

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

Revenue Growth

2nd percentile

-83%

Faster revenue growth than 2% of similar nonprofits.

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

Assets

Flat

$1,944,612

Flat from 2023

Net Assets

Flat

$1,944,612

Flat from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue

Flat

$479,915

Flat from 2023

Expenses

Flat

$1,015,328

Flat from 2023

Net Income

Flat

-$535,413

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2018: $167,574Liabilities 2018: $0Net Assets 2018: $167,5742018Assets 2019: $81,313Liabilities 2019: $0Net Assets 2019: $81,3132019Assets 2020: $219,216Liabilities 2020: $0Net Assets 2020: $219,2162020Assets 2021: $500,047Liabilities 2021: $0Net Assets 2021: $500,0472021Assets 2022: $2,480,025Liabilities 2022: $0Net Assets 2022: $2,480,0252022Assets 2023: $1,944,612Liabilities 2023: $0Net Assets 2023: $1,944,6122023Assets 2023: $1,944,612Liabilities 2023: $0Net Assets 2023: $1,944,6122023Assets 2024: $1,972,279Liabilities 2024: $0Net Assets 2024: $1,972,2792024

Highlighted filing

2023

Assets$1,944,612
Liabilities$0
Net Assets$1,944,612

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2018: $383,381Expenses 2018: $215,807Net Income 2018: $167,5742018Revenue 2019: $303,928Expenses 2019: $390,189Net Income 2019: -$86,2612019Revenue 2020: $438,652Expenses 2020: $300,749Net Income 2020: $137,9032020Revenue 2021: $789,258Expenses 2021: $508,427Net Income 2021: $280,8312021Revenue 2022: $2,775,245Expenses 2022: $795,268Net Income 2022: $1,979,9772022Revenue 2023: $479,915Expenses 2023: $1,015,328Net Income 2023: -$535,4132023Revenue 2023: $479,915Expenses 2023: $1,015,328Net Income 2023: -$535,4132023Revenue 2024: $867,501Expenses 2024: $839,834Net Income 2024: $27,6672024

Highlighted filing

2023

Revenue$479,915
Expenses$1,015,328
Net Income-$535,413
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 13, 2024
Return Version
2023v5.1
Gross Receipts
$479,915
Mission and Program Overview

Mission

To research and provide the necessary technical advice for the conservation of the migratory marine species in the Eastern Pacific.

To conduct the scientific research needed to better understand and safeguard healthy populations of marine migratory species in the eastern pacific ocean.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,480,025$1,944,612▼ $535,413
Total Assets$2,480,025$1,944,612▼ $535,413
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,395,885$1,792,082▼ $603,803
Net Assets Without Donor Restrictions$84,140$152,530▲ $68,390
Total Net Assets Fund Balance$2,480,025$1,944,612▼ $535,413
Total Liabilities and Net Assets / Fund Balance$2,480,025$1,944,612▼ $535,413
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Erick Ross SalazarExecutive DirectorFT$66,402$66,402
Alex HearnPresidentPT$12,250$12,250

Board Members and Trustees

NameTitle
Hector GuzmanVice-president
Jen JonesBoard Member
Maximiliano BelloBoard Member
Rosario AlvarezBoard Member
Kerstin ForsbergSecretary
George ShillingerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$479,915
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$479,915
Change in Net Assets
$-535,413

Audited Revenue Reconciliation

Revenue per Audited Statements
$479,915
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$479,915
Total Revenue per Form 990
$479,915
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$936,676
Salaries, Compensation, and Employee Benefits$78,652
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$263,496$113,705-$377,201
Current Officers, Directors, Trustees, and Key Employees$78,652--$78,652
Conferences and Meetings$57,255--$57,255
Fees for Services Accounting-$48,460-$48,460
Travel$46,723--$46,723
Other Expenses$18,066--$18,066
Occupancy$4,431$6,944-$11,375
Office Expenses-$6,141-$6,141
Information Technology$3,230--$3,230
Fees for Services Legal-$2,828-$2,828
All Other Expenses$1,701--$1,701
Total Functional Expenses$837,250$178,078$0$1,015,328

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,015,328
Total Expenses per Audited Statements$1,015,328
Total Expenses per Form 990$1,015,328
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
0
Employees
3
Spending
$985,403

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
South AmericaProgram ServicesScience for the Conservation of Marine Migratory Species in the Eastern Pacific Ocean01$591,242
Central America and the CaribbeanProgram ServicesScience for the Conservation of Marine Migratory Species in the Eastern Pacific Ocean02$394,161
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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 6

The organization has two classes of voting members, designated as individual and organizational members. Individual members are individuals who: (i) carry-out research and/or conservation programs on marine migratory species in the eastern pacific; (ii) support the migramar mission, uphold its values, and enthusiastically collaborates with other members; (iii) fully comply with all required research permits, national laws, and scientific ethics in their research projects; (iv) commit to collaborate with others and fully credit colleagues and migramar to ensure appropriate recognition for the ideas and research undertaken; and (v) be individuals, not a organizations. Organizational members are organizations meeting the following criteria: (i) is a migramar member in good standing, with the power to represent the prospective organization, and is willing to serve as the lead representative; (ii) fully comply with all required research permits, national laws, and scientific ethics in their research projects, and (iii) uphold migramar values and are willing to share and collaborate.

Form 990, Part VI, Section A, Line 7A

All members of the board of directors are elected by the individual and organizational members at each annual membership meeting for three-year terms.

Form 990, Part VI, Section B, Line 11B

The form 990 is prepared by an independent tax accountant. A draft form 990 is then reviewed by the president; adjustments are made, as necessary. A complete copy of the form 990 is then provided to all members of the governing body prior to filing with the internal revenue service.

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

The organization has a written conflict of interest policy, which covers all officers and members of the board of directors (hereinafter, "interested persons"). Under the policy, in connection with any actual or possible conflict of interest, an interested person must disclose the existence of any potential financial interest and be given the opportunity to disclose all material facts to the directors considering the proposed transaction or arrangement. After disclosure of all material facts, and after any discussion with the interested person, he/she shall leave the board meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board shall decide if a conflict of interest exists. Should a conflict of interest be deemed to exist: (i) an interested person may make a presentation at the board meeting, but after the presentation, shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the conflict of interest; (ii) the president of the board shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement; and (iii) after exercising due diligence, the board shall determine whether the corporation can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest; if a more advantageous transaction or arrangement is not reasonably possible, the board shall determine by a majority vote of the disinterested directors then in office whether the transaction is in the corporation's best interest, for its own benefit, and whether it is fair and reasonable.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Migramar
EIN
82-2737816
Phone
7075914564
Address
2099 WESTSHORE RD, BODEGA BAY, CA 94923

Signing Officer

Name
Erick Ross Salazar
Title
Executive Director
Phone
7075914564
Signed
2024-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Erick Ross Salazar
Formed
2017
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
6
Employees
0
Volunteers
9

Preparer

Firm
Moss Adams Llp
Address
101 SECOND STREET SUITE 900, SAN FRANCISCO, CA 94105
Preparer
Michael Lumsden
Phone
4159561500
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Scientific services: program service expenses 95,942. Management and general expenses 0. Fundraising expenses 0. Total expenses 95,942. Research services: program service expenses 167,554. Management and general expenses 0. Fundraising expenses 0. Total expenses 167,554. Consulting services: program service expenses 0. Management and general expenses 113,705. Fundraising expenses 0. Total expenses 113,705.

Financial Statement Notes

PART X, LINE 2:

The organization recognizes the effects of its income tax positions only if those positions are more likely than not of being sustained. The organization has evaluated its tax positions and has concluded as of december 31, 2023 and 2022, that the organization does not have any significant uncertain tax positions for which a reserve would be necessary.

Raw XML Appendix398 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.

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IRS990/Desc0MIGRAMAR IS THE LEADING SCIENTIFIC AUTHORITY IN MIGRATORY SPECIES RESEARCH IN THE EASTERN PACIFIC OCEAN (EPO). OVER THE LAST FIFTEEN YEARS, WE HAVE IDENTIFIED CRITICAL AREAS WHERE MIGRATORY SPECIES ARE MORE VULNERABLE, INCLUDING FEEDING AND BREEDING GROUNDS, AND AREAS WHERE SEASONAL MIGRATIONS OCCUR. THESE RESULTS HAVE INFORMED GOVERNMENTS AND STAKEHOLDERS ON THE FUNCTIONING AND CONNECTIVITY OF MARINE PROTECTED AREAS (MPAS) AND HAVE SUPPORTED DECISIONS TO IMPROVE PROTECTION FOR MIGRATORY SPECIES ACROSS THE REGION.WE HAVE DELIVERED THE SCIENTIFIC EVIDENCE TO SUPPORT CREATION OF NEW MARINE RESERVES AND EXPANSION OF EXISTING RESERVES. THE TOTAL AREA OF MPAS HAS INCREASED FOURFOLD, FROM 156,000 SQUARE KILOMETERS IN 2010 TO 630,000 SQUARE KILOMETERS IN 2023, PROVIDING LARGER GROUNDS FOR MIGRATORY SPECIES TO MOVE WITHOUT RISK OF CAPTURE. OUR SWIMWAYS INITIATIVE HAS BEEN ADOPTED BY NATIONAL AUTHORITIES AND IS CURRENTLY USED AS THE BINDING TISSUE FOR REGIONAL GOVERNMENTAL COLLABORATIONS.MIGRAMAR'S SCIENTIFIC RESEARCH IS FOCUSED ON PROVIDING A TECHNICAL BASIS FOR THE MANAGEMENT AND CONSERVATION OF OUR OCEANS. FOR MORE INFORMATION REGARDING OUR WORK IN OUR INSTITUTIONAL PROJECTS AND MEMBERS PROJECTS SECTIONS, PLEASE VISIT OUR WEBSITE AT WWW.MIGRAMAR.ORG.
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IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0479915
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02775245
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0789258
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0438652
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0303872
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04786942
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.75950
IRS990ScheduleA/PublicSupportPY170Pct00.70190
IRS990ScheduleA/PublicSupportTotal170Amt03635861
IRS990ScheduleA/SubstantialContributorsTotAmt01151081
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0479915
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02775245
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0789258
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0438652
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0303872
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04786942
IRS990ScheduleA/TotalSupportAmt04786942
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/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01015328
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0479915
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RECOGNIZES THE EFFECTS OF ITS INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS AND HAS CONCLUDED AS OF DECEMBER 31, 2023 AND 2022, THAT THE ORGANIZATION DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt01015328
IRS990ScheduleD/TotalRevenuePerForm990Amt0479915
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0479915
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01015328
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt02
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt11
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0394161
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt1591242
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0CENTRAL AMERICA AND THE CARIBBEAN
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1SOUTH AMERICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0SCIENCE FOR THE CONSERVATION OF MARINE MIGRATORY SPECIES IN THE EASTERN PACIFIC OCEAN
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1SCIENCE FOR THE CONSERVATION OF MARINE MIGRATORY SPECIES IN THE EASTERN PACIFIC OCEAN
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1PROGRAM SERVICES
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt03
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt0985403
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS UTILIZING THE CASH BASIS OF ACCOUNTING TO ACCOUNT FOR EXPENDITURES ON SCHEDULE F, PART I.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3:
IRS990ScheduleF/TotalEmployeeCnt03
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalSpentAmt0985403
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS TWO CLASSES OF VOTING MEMBERS, DESIGNATED AS INDIVIDUAL AND ORGANIZATIONAL MEMBERS. INDIVIDUAL MEMBERS ARE INDIVIDUALS WHO: (I) CARRY-OUT RESEARCH AND/OR CONSERVATION PROGRAMS ON MARINE MIGRATORY SPECIES IN THE EASTERN PACIFIC; (II) SUPPORT THE MIGRAMAR MISSION, UPHOLD ITS VALUES, AND ENTHUSIASTICALLY COLLABORATES WITH OTHER MEMBERS; (III) FULLY COMPLY WITH ALL REQUIRED RESEARCH PERMITS, NATIONAL LAWS, AND SCIENTIFIC ETHICS IN THEIR RESEARCH PROJECTS; (IV) COMMIT TO COLLABORATE WITH OTHERS AND FULLY CREDIT COLLEAGUES AND MIGRAMAR TO ENSURE APPROPRIATE RECOGNITION FOR THE IDEAS AND RESEARCH UNDERTAKEN; AND (V) BE INDIVIDUALS, NOT A ORGANIZATIONS. ORGANIZATIONAL MEMBERS ARE ORGANIZATIONS MEETING THE FOLLOWING CRITERIA: (I) IS A MIGRAMAR MEMBER IN GOOD STANDING, WITH THE POWER TO REPRESENT THE PROSPECTIVE ORGANIZATION, AND IS WILLING TO SERVE AS THE LEAD REPRESENTATIVE; (II) FULLY COMPLY WITH ALL REQUIRED RESEARCH PERMITS, NATIONAL LAWS, AND SCIENTIFIC ETHICS IN THEIR RESEARCH PROJECTS, AND (III) UPHOLD MIGRAMAR VALUES AND ARE WILLING TO SHARE AND COLLABORATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED BY THE INDIVIDUAL AND ORGANIZATIONAL MEMBERS AT EACH ANNUAL MEMBERSHIP MEETING FOR THREE-YEAR TERMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS PREPARED BY AN INDEPENDENT TAX ACCOUNTANT. A DRAFT FORM 990 IS THEN REVIEWED BY THE PRESIDENT; ADJUSTMENTS ARE MADE, AS NECESSARY. A COMPLETE COPY OF THE FORM 990 IS THEN PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY, WHICH COVERS ALL OFFICERS AND MEMBERS OF THE BOARD OF DIRECTORS (HEREINAFTER, "INTERESTED PERSONS"). UNDER THE POLICY, IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF ANY POTENTIAL FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. SHOULD A CONFLICT OF INTEREST BE DEEMED TO EXIST: (I) AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD MEETING, BUT AFTER THE PRESENTATION, SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE CONFLICT OF INTEREST; (II) THE PRESIDENT OF THE BOARD SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT; AND (III) AFTER EXERCISING DUE DILIGENCE, THE BOARD SHALL DETERMINE WHETHER THE CORPORATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST; IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE, THE BOARD SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS THEN IN OFFICE WHETHER THE TRANSACTION IS IN THE CORPORATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SCIENTIFIC SERVICES: PROGRAM SERVICE EXPENSES 95,942. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 95,942. RESEARCH SERVICES: PROGRAM SERVICE EXPENSES 167,554. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 167,554. CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 113,705. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 113,705.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02480025
IRS990/TotalAssetsEOYAmt01944612
IRS990/TotalAssetsGrp/BOYAmt02480025
IRS990/TotalAssetsGrp/EOYAmt01944612
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0479915
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0178078
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0837250
IRS990/TotalFunctionalExpensesGrp/TotalAmt01015328
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02480025
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01944612
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0837250
IRS990/TotalReportableCompFromOrgAmt078652
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0479915
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02480025
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01944612
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt046723
IRS990/TravelGrp/TotalAmt046723
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02099 WESTSHORE RD
IRS990/USAddress/CityNm0BODEGA BAY
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094923
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.MIGRAMAR.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ERICK ROSS SALAZAR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07075914564
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MIGRAMAR
ReturnHeader/Filer/BusinessNameControlTxt0MIGR
ReturnHeader/Filer/EIN0822737816
ReturnHeader/Filer/PhoneNum07075914564
ReturnHeader/Filer/USAddress/AddressLine1Txt02099 WESTSHORE RD
ReturnHeader/Filer/USAddress/CityNm0BODEGA BAY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094923
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0910189318
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MOSS ADAMS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0101 SECOND STREET SUITE 900
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN FRANCISCO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094105
ReturnHeader/PreparerPersonGrp/PhoneNum04159561500
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL LUMSDEN
ReturnHeader/ReturnTs02024-11-14T11:58:23-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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