Marine Mammal Center's rating was adjusted for Joint Costs. If you are a donor who considers direct mail, telemarketing, and other Joint Cost solicitations to be true charitable programs, the below efficiency ratios, which were not adjusted for joint costs, may better reflect your goals.
| Program % | Cost to Raise $100 |
|---|---|
| 80% | $14 |
| Entity | Document Type | Tax ID |
|---|---|---|
| Marine Mammal Center | Audited Financial Statements | 51-0144434 |
| Marine Mammal Center | IRS Form 990 | 51-0144434 |
|
Entity: Marine Mammal Center Document Type: Audited Financial Statements Tax ID: 51-0144434 |
|
Entity: Marine Mammal Center Document Type: IRS Form 990 Tax ID: 51-0144434 |
| Name | Title | Compensation | |
|---|---|---|---|
| 1 | Cecily Majerus | Chief Executive Officer | $306,685 |
| 2 | Jeffrey Boehm | Chief External Relations Officer | $292,893 |
| 3 | Dominic Travis | Chief Program Officer | $277,772 |
|
1 Name: Cecily Majerus Title: Chief Executive Officer Compensation: $306,685 |
|
2 Name: Jeffrey Boehm Title: Chief External Relations Officer Compensation: $292,893 |
|
3 Name: Dominic Travis Title: Chief Program Officer Compensation: $277,772 |
According to The Marine Mammal Center (the Center) audit of September 30, 2024 (Note 15, Donated Materials and Services): The Center received donated materials and services during fiscal 2024 on which it placed a total value of $418,444. [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 on the Our Process page.] |
According to The Marine Mammal Center (the Center) audit of September 30, 2024 (Note 2, Summary of Significant Accounting Policies, Concentrations of Credit Risk): "...Approximately 30% of total contribution and grant revenue is comprised of amounts from two donors..." |
According to The Marine Mammal Center (the Center) audit of September 30, 2024 (Note 10, Commitments and Contingencies, Cooperative agreement): "The Center occupies most of its land through license agreements, the largest of which is the seven-acre site in the Marin Headlands, Golden Gate National Recreation Area... In 2002, the National Park Service ('NPS') issued a memorandum regarding the imposition of service district charges on an annual basis. In August 2007, the NPS and the Center finalized a twenty-five (25) year Cooperative Agreement (the 'Agreement'), which requires the Center to pay monthly service district charges to cover common area maintenance services. Monthly service district charges are determined upon obtaining a special use permit every year. The total service district charges were $97,560 during the year ended September 30, 2024." According to The Marine Mammal Center audit of September 30, 2024 (Note 10, Commitments and Contingencies, Land license agreements): "In 2001, the Center entered into agreements with LSP Morro Bay, LLC (the 'Morro Licensor') and LSP Moss Landing (the 'Moss Licensor') (collectively, the 'Licensors') to construct, operate and maintain two triage facilities for twenty (20) years commencing June 1, 2001. The Center paid $20 to each Licensor for the right to occupy the property where the triage facilities were constructed, and fund the property improvements... The Center is also required to pay an annual licensor fee of $1 per year to each licensor for occupancy. The Licensors reserve the right to terminate the agreements at any time during the term of the agreements, with or without cause and without obligation to the Center, by having written notice delivered to the Center ninety days prior to the termination date specified in the notice. In 2007, the original Moss Licensor sold the Moss Landing property to Dynegy Moss Landing, LLC ('Dynegy'). In April 2018, Dynegy merged with Vistra Energy Corp. ('Vistra'). The Licensor agreement with the Center transferred with the sale of the property. During 2021, the Center entered into a new agreement with Dynegy, extending the license to occupy the property through December 31, 2023. In November 2023, the licensing agreement with Dynegy was extended through December 31, 2024 and the licensing agreement with the Morro Licensor was extended through December 31, 2025. As of December 31, 2024, the Center vacated the Moss premises. |
According to the Marine Mammal Center (the Center) tax filing for the fiscal year ended September 30, 2024, the Center reports re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III): Regarding severance payments to officers, directors, trustees, key employees and highest compensated employees (Schedule J, Part I, Line 4a): "Jennifer Sachs left the organization in July of 2024 and received severance compensation of $17,006." [Jennifer Sachs, Past Director of Development, had reported total compensation of $172,785 during 2023 (IRS Form 990, Schedule J, Part II)]. |
According to the Marine Mammal Center (the Center) tax filing for the fiscal year ended September 30, 2024, the Center reports re: Supplemental Information for Form 990 or 990-EZ (IRS Form 990, Schedule O): Regarding Form 990, Part VI, Section A, Line 2: "Directors Doug Magowan and Merrill Magowan have a familial relationship." The Center reports having 17 voting members on its governing body at the end of fiscal 2024, with all 17 members being reported as independent (IRS Form 990, Part VI, Section A, lines 1a & 1b). |
According to The Marine Mammal Center audit of September 30, 2024 (Note 9, Related Party Notes Payable): "In May 2024, the Center entered into three note payable agreements with two members of the Board of Directors to borrow a total of $2,750,000 to assist the Center in purchasing a new facility in Castroville, California. This triage facility will replace the vacated facility identified under the Moss Licensor agreement...All three notes mature in April 2031 and are secured by non-endowment assets of the Center. Each of the notes payable require monthly principal and interest payments and call for a 25-year amortization. Monthly principal payments range from approximately $1,000 to $4,200. Each of the notes have a provision which allows a demand for repayment to be made. The total potential demand for repayment on the notes is $1,200,000 as of September 30, 2024..." According to the Marine Mammal Center (the Center) tax filing of September 30, 2024, IRS Form 990, Schedule L, Parts II & V, Loans to and/or From Interested Persons, MMC reports three loans to Board Directors for the purpose of assisting the institution in purchasing its facility in Castroville, CA: (1) A loan from Brenda Bottum in the amount of $1,250,000 (2) Two loans from Greg Friedman in the amounts of $1,000,000 and $500,000. |
