Civic Intelligence

Greater Farallones Association

990 • Fiscal year 2014 • EIN 94-3227237

Apr 01, 2013 to Mar 31, 2014 • Filed on Feb 16, 2015

PO Box 29386 The Presidio94129

(415) 561-6625

Siviq Scores

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

Liabilities / Assets

49th percentile

0.10x

Higher debt load relative to assets than 49% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

34th percentile

0.05x

Higher debt load relative to revenue than 34% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

48th percentile

2.1%

Higher net margin than 48% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

73rd percentile

11%

Faster asset growth than 73% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$690,919

Up $70,062 (+11%) from 2013

Net Assets

Up

$620,672

Up $31,833 (+5.4%) from 2013

Liabilities

Up

$70,247

Up $38,229 (+119%) from 2013

Revenue

$1,502,509

No earlier filing loaded for comparison.

Expenses

Up

$1,470,676

Up $312,817 (+27%) from 2013

Net Income

$31,833

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $625,687Liabilities 2012: $87,502Net Assets 2012: $538,1852012Assets 2013: $620,857Liabilities 2013: $32,018Net Assets 2013: $588,8392013Assets 2014: $690,919Liabilities 2014: $70,247Net Assets 2014: $620,6722014Assets 2015: $726,115Liabilities 2015: $88,842Net Assets 2015: $637,2732015Assets 2016: $515,782Liabilities 2016: $45,839Net Assets 2016: $469,9432016Assets 2017: $580,747Liabilities 2017: $53,199Net Assets 2017: $527,5482017Assets 2018: $719,078Liabilities 2018: $62,836Net Assets 2018: $656,2422018Assets 2019: $975,446Liabilities 2019: $49,096Net Assets 2019: $926,3502019Assets 2020: $895,295Liabilities 2020: $137,620Net Assets 2020: $757,6752020Assets 2021: $926,545Liabilities 2021: $342,405Net Assets 2021: $584,1402021Assets 2022: $1,113,722Liabilities 2022: $171,541Net Assets 2022: $942,1812022Assets 2023: $1,491,548Liabilities 2023: $797,544Net Assets 2023: $694,0042023Assets 2024: $1,358,030Liabilities 2024: $569,129Net Assets 2024: $788,9012024Assets 2025: $1,681,052Liabilities 2025: $882,422Net Assets 2025: $798,6302025

Highlighted filing

2014

Assets$690,919
Liabilities$70,247
Net Assets$620,672

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $909,5212012Expenses 2013: $1,157,8592013Revenue 2014: $1,502,509Expenses 2014: $1,470,676Net Income 2014: $31,8332014Revenue 2015: $1,619,639Expenses 2015: $1,603,038Net Income 2015: $16,6012015Revenue 2016: $949,751Expenses 2016: $1,117,081Net Income 2016: -$167,3302016Revenue 2017: $1,313,829Expenses 2017: $1,254,546Net Income 2017: $59,2832017Revenue 2018: $1,335,601Expenses 2018: $1,206,907Net Income 2018: $128,6942018Revenue 2019: $1,442,084Expenses 2019: $1,173,615Net Income 2019: $268,4692019Revenue 2020: $1,291,430Expenses 2020: $1,528,986Net Income 2020: -$237,5562020Revenue 2021: $1,579,850Expenses 2021: $1,754,472Net Income 2021: -$174,6222021Revenue 2022: $2,215,401Expenses 2022: $1,856,811Net Income 2022: $358,5902022Revenue 2023: $2,215,402Expenses 2023: $2,279,105Net Income 2023: -$63,7032023Revenue 2024: $3,605,258Expenses 2024: $3,510,370Net Income 2024: $94,8882024Revenue 2025: $4,566,548Expenses 2025: $4,556,830Net Income 2025: $9,7182025

Highlighted filing

2014

Revenue$1,502,509
Expenses$1,470,676
Net Income$31,833
Jump To
Filing Snapshot
Filing Period
Apr 1, 2013 to Mar 31, 2014
Signed
Feb 16, 2015
Return Version
2013v4.0
Gross Receipts
$1,502,509
Mission and Program Overview

Mission

Gfa works in partnership with and on behalf of the greater farallones and cordell bank national marine sanctuaries to preserve, monitor, research, educate about and enhance these invaluable marine resources.

To protect the unique ocean environment beyond the Golden Gate, in partnership with the Gulf of the Farallones National Marine Sanctuary, through education, outreach and stewardship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$504,510$562,668▲ $58,158
Accounts Receivable$108,583$121,977▲ $13,394
Inventories for Sale or Use$2,956$3,040▲ $84
Prepaid Expenses and Deferred Charges$2,328$2,449▲ $121
Land, Buildings, and Equipment, Net$2,479$784▼ $1,695
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-
Total Assets$620,857$690,919▲ $70,062
Other Assets Total$1$1→ $0
Liabilities
Accounts Payable and Accrued Expenses$31,678$62,056▲ $30,378
Other Liabilities$340$8,191▲ $7,851
Total Liabilities$32,018$70,247▲ $38,229
Net Assets / Fund Balance
Temporarily Rstr Net Assets$460,008$483,465▲ $23,457
Unrestricted Net Assets$128,831$137,207▲ $8,376
Total Net Assets Fund Balance$588,839$620,672▲ $31,833
Total Liabilities and Net Assets / Fund Balance$620,857$690,919▲ $70,062

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$784$8,830$9,614
Compensation and Service Providers

Board Members and Trustees

NameTitle
Francesca KoePresident
Ed UeberVice President
Bill BuckDirector
Joseph NazarDirector
Mark DiOrioDirector
Terrence GoslinerDirector
Chris KelleyExecutive Direc
Dennis DeDomenicoSecretary
Bob WilsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$184,290
Program Service Revenue
$1,317,398
Investment Income
$821
Other Revenue
$0
All Other Contributions
$180,846
Change in Net Assets
$31,833
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$989,751
Other Expenses$480,925
Total Fundraising Expense$180,953
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$726,185$85,725$52,177$864,087
Fees for Services Other$73,149$30,316$70,064$173,529
Payroll Taxes$59,980$4,233$1,152$65,365
Other Employee Benefits$50,717$4,783$4,799$60,299
Fees for Services Management--$25,480$25,480
Travel$19,026-$1,166$20,192
All Other Expenses$6,240$5,924$1,007$13,171
Fees for Services Accounting-$10,000-$10,000
Advertising$6,250--$6,250
Other Expenses$68$2,564$4,696$4,764
Insurance-$4,710-$4,710
Conferences and Meetings$4,503--$4,503
Depreciation Depletion$1,595$100-$1,695
Occupancy$550$628-$1,178
Total Functional Expenses$1,140,740$148,983$180,953$1,470,676
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 Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Gift Certificates$8,191
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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, Line 11B: Form 990 Review Process

No review was or will be conducted.

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

No documents available to the public.

Part VI Section B Policies line 12C

Annually at a prescribed Board meeting, each Board member submits in writing the acknowledgement of conflict of interest policy and lists all required information in that policy.

Part VI Section B Policies line 15A

In determining the salary of the Executive Director, the Board executive committee reviews published non-profit salary information of the San Francisco Bay area, reviews program costs and anticipated revenue and determines an affordable and fair salary.

Part VI Section B Policies Line 15B

The Executive Director with approval of the executive committee determines the annual salary of employees. No employee salary exceeds $50,000 per annum.

Part VI Section B, Policies line 11A

The form 990 is prepared and then emailed in pdf format to all Board members with a response date for questions and approval.

Part VI Section C Disclosure Line 19

All of our governing documents, conflict of interest policy, other governance policies and financial statements are available for review upon request. If a person desires an electronic copy, one is provided.

Filing and Contact Details

Filer

EIN
94-3227237
Phone
4155616625

Signing Officer

Name
Chris Kelley
Title
Executive Director
Signed
2015-02-16
Discuss with paid preparer
Yes

Organization Details

Formed
1995
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
0
Employees
0

Preparer

Preparer
Ann Marie Carinalli
Phone
7078244444
Supplemental Narrative

Additional Explanations

Part III line 4D

Statement of Program Service Accomplishments: our boater outreach program is designed to educate the boating community on local marine reserves established under the California Marine Life Protection Act (MLPA), especially those in the Gulf of the Farallones National Marine Sanctuary as well as special closures for seabirds. The Bolinas Lagoon Restoration Program implements restoration projects at Bolinas Lagoon to mitigate human induced impacts to the Lagoon and improve the function and health of the Lagoon's ecosystem.

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IRS990/OtherExpensesGrp/Desc0Fiscal sponsor expenses
IRS990/OtherExpensesGrp/Desc1Supplies
IRS990/OtherExpensesGrp/Desc2Printing and Publications
IRS990/OtherExpensesGrp/Desc3Postage and Shipping
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IRS990/OtherExpensesGrp/FundraisingAmt114315
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IRS990/OtherExpensesGrp/ProgramServicesAmt211966
IRS990/OtherExpensesGrp/ProgramServicesAmt368
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IRS990/OtherExpensesGrp/TotalAmt126325
IRS990/OtherExpensesGrp/TotalAmt226281
IRS990/OtherExpensesGrp/TotalAmt34764
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt085725
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IRS990/PayrollTaxesGrp/ProgramServicesAmt059980
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IRS990/ProgramServiceRevenueGrp/Desc0Ecosystem monitoring
IRS990/ProgramServiceRevenueGrp/Desc1Education and outreach
IRS990/ProgramServiceRevenueGrp/Desc2Fiscal sponsor for GFNMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0673387
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1481164
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2162847
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2162847
IRS990/ProgSrvcAccomActy2Grp/Desc0Coastal Ecosystem Education and Outreach -LIMPETS, Teacher workshops and Visitor Center Programs.Primary and Secondary Educational programs that promote applied science education to real-world issues. Our programs are designed to meet California State Educational Curriculum Standards for student education and teacher training as well as provide opportunity for hands-on learning. Our programs are offered both on our site and at Northern California Schools. We also run a unique high school marine science monitoring program called LiMPETS, that is field based at key environmental sites along the Sanctuary Coast. Lastly we support a summer camp program through various partners such as the Randall Museum, to advance Marine Science education in under served communities.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0315680
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0457707
IRS990/ProgSrvcAccomActy3Grp/Desc0Fiscal Sponsor for the Gulf of the Farallones NMS, Cordell Bank NMS & International Training: Under section 501c3 of the IRS code, FMSA provides financial support to the Gulf of the Farallones National marine Sanctuary by receiving and disbursing funds for GFNMS projects that, by their nature, require receipt,holding and disbursal by a non-profit agency. This allows augmentation of site budget by nonappropriated funds, and furthers the work of the Gulf of the Farallones National marine Sanctuary, FMSA's mission.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0162847
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0162847
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IRS990/PYProgramServiceRevenueAmt01138803
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IRS990/PYSalariesCompEmpBnftPaidAmt0808329
IRS990/PYTotalExpensesAmt01157859
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IRS990/RegularMonitoringEnfrcInd0true
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0673386
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0699763
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0693159
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt05094434
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearAmt053000
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0367
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IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
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IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportPY509Pct00.99990
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0773443
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0783254
IRS990ScheduleA/Total509Grp/TotalAmt05448840
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01557573
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01074245
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0773443
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0783254
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05450028
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0784
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08830
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09614
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08191
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Gift Certificates
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0784
IRS990ScheduleD/TotalLiabilityAmt08191
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Statement of Program Service Accomplishments: our boater outreach program is designed to educate the boating community on local marine reserves established under the California Marine Life Protection Act (MLPA), especially those in the Gulf of the Farallones National Marine Sanctuary as well as special closures for seabirds. The Bolinas Lagoon Restoration Program implements restoration projects at Bolinas Lagoon to mitigate human induced impacts to the Lagoon and improve the function and health of the Lagoon's ecosystem.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Annually at a prescribed Board meeting, each Board member submits in writing the acknowledgement of conflict of interest policy and lists all required information in that policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4In determining the salary of the Executive Director, the Board executive committee reviews published non-profit salary information of the San Francisco Bay area, reviews program costs and anticipated revenue and determines an affordable and fair salary.

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.68$0.88$0.80$4.57$4.56$0.01
2024Detailed filing. Detailed filing data is available for this year.$1.36$0.57$0.79$3.61$3.51$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.49$0.80$0.69$2.22$2.28$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.11$0.17$0.94$2.22$1.86$0.36
2021Detailed filing. Detailed filing data is available for this year.$0.93$0.34$0.58$1.58$1.75$0.17
2020Detailed filing. Detailed filing data is available for this year.$0.90$0.14$0.76$1.29$1.53$0.24
2019Detailed filing. Detailed filing data is available for this year.$0.98$0.05$0.93$1.44$1.17$0.27
2018Detailed filing. Detailed filing data is available for this year.$0.72$0.06$0.66$1.34$1.21$0.13
2017Detailed filing. Detailed filing data is available for this year.$0.58$0.05$0.53$1.31$1.25$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.52$0.05$0.47$0.95$1.12$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.73$0.09$0.64$1.62$1.60$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.69$0.07$0.62$1.50$1.47$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.03$0.59$1.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.09$0.54$0.91