CharityWatch REPORT
Issued September 2018

CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

Any time an Analysts' Note refers to a charity's Audited Financial Statements or IRS tax form, CharityWatch encourages interested donors to obtain a copy of the referenced documents so that they may view the information in context. Please contact the charity directly to request a copy of any referenced document. Charity tax forms and audits may also be obtained from a number of online databases. For a list of sources, please visit our LINKS page.

Note(s)
According to The Marine Mammal Center audit of September 30, 2017 (Note 11, Concentrations):

"... Approximately 31% of total contribution revenue is comprised of amounts from two donors and approximately 57% of total bequest revenue is comprised of amounts from three donors for the year ended September 30, 2017."
According to The Marine Mammal Center (TMMC) audit of September 30, 2017 (Note 10, Donated Materials and Services), TMMC received donated materials and services in fiscal 2017 on which it placed a total value of $468,676, including $149,595 in donated "Legal and other services" and $111,365 in donated "Advertising and public relations."

[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found by clicking on "About CharityWatch" from the navigation bar and then clicking on "Criteria & Methodology".]

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