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Top Rated

Marine Mammal Center

CharityWatch report issued
February 2021

Top-Rated Charity
A-
CharityWatch Grade
Our independent grade based
on a number of factors.
 
77%
Program Percentage
Amount spent on programs
relative to overhead.
 
$15
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Contact Information

Marine Mammal Center
2000 Bunker Road, Fort Cronkhite
Sausalito, CA 94965

Other Names

None

Tax Status

501(c)3

Stated Mission

Advances global ocean conservation through marine mammal rescue & rehabilitation, scientific research, and education; work is guided & inspired by a shared vision of a healthy ocean for marine mammals & humans alike.

View similar charities
Data based on Fiscal Year Ended 09/30/2019

Program Percentage: 77%

The percentage of Marine Mammal Center's cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).

$14,000,000

Calculated Total Expenses

(rounded)

 

Cost to Raise $100: $15

How many dollars Marine Mammal Center spends on fundraising to raise each $100 of contributions.

$14,000,000

Calculated Total Contributions

(rounded)

Government Funding

0% to 24%

Percentage of cash revenue
coming from government sources

 

Financial Documents

Entity Document Type Tax ID
The Marine Mammal Center IRS Form 990 51-0144434
The Marine Mammal Center Audited Financial Statements 51-0144434
Entity: The Marine Mammal Center
Document Type: IRS Form 990
Tax ID: 51-0144434
Entity: The Marine Mammal Center
Document Type: Audited Financial Statements
Tax ID: 51-0144434

Governance & Transparency

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
This charity is Top-Rated
What does it mean to be Top-Rated?
 
Marine Mammal Center
meets governance benchmarks.
 
Marine Mammal Center
meets transparency benchmarks.
Transparency
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy Opt-Out Policy  

  Name Title Compensation
1 J. R. Boehm CEO $256,704
2 John Warner Director of Development $178,264
3 Shawn Johnson Director of Veterinary Science $135,973
1
Name: J. R. Boehm
Title: CEO
Compensation: $256,704
2
Name: John Warner
Title: Director of Development
Compensation: $178,264
3
Name: Shawn Johnson
Title: Director of Veterinary Science
Compensation: $135,973

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.

According to The Marine Mammal Center audit of September 30, 2019 (Note 11, Donated Materials and Services), the Center received donated materials and services during fiscal 2019 on which it placed a total value of $335,049, including $166,071 and $120,694 in donated "Advertising and public relations" and "Legal and other services," respectively. 

[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 audit of September 30, 2019 (Note 12, Concentrations):

"...Approximately 12% of total contribution revenue is comprised of amounts from one donor and approximately 64% of total bequest revenue is comprised of amounts from three donors for the year ended September 30, 2019."

According to The Marine Mammal Center audit of September 30, 2019 (Note 14, 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 $83,732 during the year ended September 30, 2019, with $15,255 included in staff housing and rent expense."


According to The Marine Mammal Center audit of September 30, 2019 (Note 14, 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') 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 shall also 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 agreement, 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. While Vistra is looking to develop the property, the Center is not aware of any pending projects that would terminate the occupancy agreement. The Center may recognize a loss if the license to occupy the property is terminated."


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