Civic Intelligence

Call of the Sea

EIN 94-2951488 • 501(c)3 • Sausalito, CA

Profile

To inspire people of all ages and backgrounds to connect with the sea and its tributaries through educational programs abroad traditional sailing vessels that focus on the marine sciences, nautical heritage, the ocean environment and careers in the maritime profession. Our youth-oriented sail training programs are designed to build self confidence, self awareness, discipline and the teamwork and leadership skill inherent in being part of the ships' crews.

3020 Bridgeway 278Sausalito, CA 94965

www.callofthesea.org

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.08x

Higher debt load relative to assets than 43% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.35x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

7th percentile

-43%

Higher net margin than 7% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

31st percentile

$77,539

Higher top officer pay than 31% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

14th percentile

-9.3%

Faster asset growth than 14% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

17th percentile

-16%

Faster revenue growth than 17% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$5,615,599

Down $575,549 (-9.3%) from 2023

Liabilities

Down

$462,211

Down $6,424 (-1.4%) from 2023

Net Assets

Down

$5,153,388

Down $569,125 (-9.9%) from 2023

Revenue

Down

$1,311,109

Down $241,483 (-16%) from 2023

Expenses

Down

$1,880,234

Down $104,861 (-5.3%) from 2023

Net Income

Down

-$569,125

Down $136,622 (-32%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $405,081Liabilities 2011: $364,114Net Assets 2011: $40,9672011Assets 2012: $383,864Liabilities 2012: $379,076Net Assets 2012: $4,7882012Assets 2013: $373,877Liabilities 2013: $400,640Net Assets 2013: -$26,7632013Assets 2014: $368,778Liabilities 2014: $374,661Net Assets 2014: -$5,8832014Assets 2015: $3,131,038Liabilities 2015: $289,060Net Assets 2015: $2,841,9782015Assets 2016: $4,159,381Liabilities 2016: $919,354Net Assets 2016: $3,240,0272016Assets 2017: $4,949,231Liabilities 2017: $790,363Net Assets 2017: $4,158,8682017Assets 2018: $5,615,841Liabilities 2018: $440,028Net Assets 2018: $5,175,8132018Assets 2019: $5,736,262Liabilities 2019: $375,443Net Assets 2019: $5,360,8192019Assets 2020: $5,753,170Liabilities 2020: $593,419Net Assets 2020: $5,159,7512020Assets 2021: $6,173,647Liabilities 2021: $452,648Net Assets 2021: $5,720,9992021Assets 2022: $6,590,280Liabilities 2022: $435,264Net Assets 2022: $6,155,0162022Assets 2023: $6,191,148Liabilities 2023: $468,635Net Assets 2023: $5,722,5132023Assets 2024: $5,615,599Liabilities 2024: $462,211Net Assets 2024: $5,153,3882024

Highlighted filing

2024

Assets$5,615,599
Liabilities$462,211
Net Assets$5,153,388

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $360,981Expenses 2011: $363,553Net Income 2011: -$2,5722011Revenue 2012: $353,889Expenses 2012: $390,071Net Income 2012: -$36,1822012Revenue 2013: $363,181Expenses 2013: $394,732Net Income 2013: -$31,5512013Revenue 2014: $409,623Expenses 2014: $388,741Net Income 2014: $20,8822014Revenue 2015: $1,341,770Expenses 2015: $1,674,645Net Income 2015: -$332,8752015Revenue 2016: $1,143,573Expenses 2016: $745,903Net Income 2016: $397,6702016Revenue 2017: $1,608,684Expenses 2017: $888,592Net Income 2017: $720,0922017Revenue 2018: $1,823,368Expenses 2018: $848,223Net Income 2018: $975,1452018Revenue 2019: $1,366,267Expenses 2019: $1,041,839Net Income 2019: $324,4282019Revenue 2020: $756,354Expenses 2020: $910,345Net Income 2020: -$153,9912020Revenue 2021: $1,453,610Expenses 2021: $892,362Net Income 2021: $561,2482021Revenue 2022: $1,890,507Expenses 2022: $1,456,490Net Income 2022: $434,0172022Revenue 2023: $1,552,592Expenses 2023: $1,985,095Net Income 2023: -$432,5032023Revenue 2024: $1,311,109Expenses 2024: $1,880,234Net Income 2024: -$569,1252024

Highlighted filing

2024

Revenue$1,311,109
Expenses$1,880,234
Net Income-$569,125

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.62$0.46$5.15$1.31$1.88$0.57
2023Detailed filing. Detailed filing data is available for this year.$6.19$0.47$5.72$1.55$1.99$0.43
2022Detailed filing. Detailed filing data is available for this year.$6.59$0.44$6.16$1.89$1.46$0.43
2021Detailed filing. Detailed filing data is available for this year.$6.17$0.45$5.72$1.45$0.89$0.56
2020Detailed filing. Detailed filing data is available for this year.$5.75$0.59$5.16$0.76$0.91$0.15
2019Detailed filing. Detailed filing data is available for this year.$5.74$0.38$5.36$1.37$1.04$0.32
2018Detailed filing. Detailed filing data is available for this year.$5.62$0.44$5.18$1.82$0.85$0.98
2017Detailed filing. Detailed filing data is available for this year.$4.95$0.79$4.16$1.61$0.89$0.72
2016Detailed filing. Detailed filing data is available for this year.$4.16$0.92$3.24$1.14$0.75$0.40
2015Detailed filing. Detailed filing data is available for this year.$3.13$0.29$2.84$1.34$1.67$0.33
2014Summary only. Only limited summary data is available for this year.$0.37$0.37$0.01$0.41$0.39$0.02
2013Summary only. Only limited summary data is available for this year.$0.37$0.40$0.03$0.36$0.39$0.03
2012Summary only. Only limited summary data is available for this year.$0.38$0.38$0.00$0.35$0.39$0.04
2011Summary only. Only limited summary data is available for this year.$0.41$0.36$0.04$0.36$0.36$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 22, 2025
Return Version
2024v5.2
Gross Receipts
$1,338,996
Mission and Program Overview

Mission

Call of The Sea exists to connect youth to the sea by offering educational sails on San Francisco Bay and along the California Coast. In addition, The Educational Tall Ship, a division of Call of The Sea, is organized to construct a tall ship in Sausalito, CA.

To connect youth to the sea, through educational sails on san francisco bay and along the california coast that inspire youth to connect the sea, seafaring, maritime history, and bay and ocean ecology.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,296,808$5,179,012▼ $117,796
Cash and Non-Interest-Bearing Accounts$867,099$400,598▼ $466,501
Prepaid Expenses and Deferred Charges$22,963$19,151▼ $3,812
Accounts Receivable$2,738$15,298▲ $12,560
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$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$6,191,148$5,615,599▼ $575,549
Other Assets Total$1,540$1,540→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$324,093$288,023▼ $36,070
Accounts Payable and Accrued Expenses$83,449$105,440▲ $21,991
Deferred Revenue$61,093$68,748▲ $7,655
Total Liabilities$468,635$462,211▼ $6,424
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,468,177$4,981,411▼ $486,766
Net Assets With Donor Restrictions$254,336$171,977▼ $82,359
Total Net Assets Fund Balance$5,722,513$5,153,388▼ $569,125
Total Liabilities and Net Assets / Fund Balance$6,191,148$5,615,599▼ $575,549

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,179,012$1,124,860$6,303,872
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael Delaney-edExecutive DirectorPT$77,539$77,539
Carla ThorsonExecutive DirectorFT$29,596$29,596
Mark WeltherCEOFT$17,930$17,930

Board Members and Trustees

NameTitle
Steven WoodsideChairman
Alice CochranVice Chairman
Alan OlsonDirector
Cori CurrierDirector
David AndersonDirector
Gwen HolstDirector
Jack LapidosDirector
Jason HendersonDirector
Julie SimonsDirector
Matthew JohnstonDirector
Michael DelaneyDirector
Terry CauseyDirector
Thom MaslowDirector
Juliette McculloughFmr. Director
David Macgregor MdSecretary
John ArensTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$548,347
Program Service Revenue
$732,451
Investment Income
$16,594
Other Revenue
$13,717
All Other Contributions
$250,641
Change in Net Assets
$-569,125

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,311,109
Revenue Not Reported on Form 990
$58,550
Total Revenue per Audited Statements
$1,369,659
Total Revenue per Form 990
$1,311,109
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$966,520
Other Expenses$912,414
Total Fundraising Expense$126,568
Grants and Similar Amounts Paid$1,300
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$672,141$63,398$10,925$746,464
Insurance$134,743$29,171-$163,914
Fees for Services Other$10,440$102,665$39,750$152,855
Current Officers, Directors, Trustees, and Key Employees$7,398$75,456$42,210$125,064
Payroll Taxes$55,381$11,316$4,330$71,027
Occupancy$44,475$5,930$8,895$59,300
All Other Expenses$22,827$15,842$16,916$55,585
Office Expenses$21,480$2,233$1,998$25,711
Other Expenses$19,039$1,885-$20,924
Other Employee Benefits$14,464$2,955$1,131$18,550
Interest$4,296$13,099-$17,395
Advertising$9,720$3,098$83$12,901
Travel$5,419$1,590-$7,009
Pension Plan Contributions$4,222$863$330$5,415
Grants to Domestic Orgs$1,300--$1,300
Total Functional Expenses$1,421,184$332,482$126,568$1,880,234

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,938,784
Expenses per Audited Statements$1,880,234
Total Expenses per Form 990$1,880,234
Expenses Not Reported on Form 990$58,550
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$35,098
Fundraising Direct Expenses$27,887
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spring Special Event & Fundraising Gala$287,957$35,098-$35,098
Total Events$287,957$35,098$27,887$7,211
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 Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
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, Section B, Line 11B

Tax forms are reviewed and executed by the ceo of the organization. The full returns are emailed to the board members before filing.

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

The board directors are responsible for reporting any conflicts of interest as they occur. The organization is currently further defining these procedures.

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

The organization contracted with the center for volunteer & nonprofit leadership to create job description and salary, then conduct the hiring process.

Form 990, Part VI, Section C, Line 19

DOCUMENTS ARE AVAILABLE FOR INSPECTION ON the organizations website.

Filing and Contact Details

Filer

Filer Name
Call of the Sea
EIN
94-2951488
Phone
4153313214
Address
3020 BRIDGEWAY 278, SAUSALITO, CA 94965

Signing Officer

Name
John Arens
Title
Treasurer
Signed
2025-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Arens
Formed
1985
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
41
Volunteers
95

Preparer

Firm
Perotti & Carrade CPAs
Address
1 McInnis Pkwy Ste 200, San Rafael, CA 94903
Preparer
Kathryn Harris
Phone
4154618500
Supplemental Narrative

Financial Statement Notes

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Expenses reclassed to special events $3350

Part XII, Line 2D: Other expenses and losses per audited F/S

Expenses reclassed to special events $3350

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

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