2023-11-14T17:54:28-06:00 2022-12-31 952302617 SINGERLEWAK LLP 10960 WILSHIRE BOULEVARD 11TH FLOOR LOS ANGELES CA 900243783 990 2022-01-01 330532354 AQUARIUM OF THE PACIFIC CORPORATION AQUA 5629511635 100 AQUARIUM WAY LONG BEACH CA 90802 TROY GRANDE COO/CFO 5629511635 2023-11-14 1 TROY GRANDE 999009999 0 NANAZ BENYAMINI P00666808 3104773924 2023-11-09 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z DR PETER KAREIVA 100 AQUARIUM WAY LONG BEACH CA 90802 55654025 0 X WWW.AQUARIUMOFPACIFIC.ORG X 1992 CA THE AQUARIUM OF THE PACIFIC'S MISSION IS TO INSTILL A SENSE OF WONDER, RESPECT, AND STEWARDSHIP FOR THE PACIFIC OCEAN, ITS INHABITANTS, AND ECOSYSTEMS. 28 27 339 1244 151750 0 22130780 5717348 28341126 39976288 12897 179768 4797798 5873988 55282601 51747392 0 0 0 0 19019902 22381810 0 0 2115258 14639479 20003000 33659381 42384810 21623220 9362582 80146179 84592548 27537695 10247848 52608484 74344700 X THE AQUARIUM OF THE PACIFIC'S MISSION IS TO INSTILL A SENSE OF WONDER, RESPECT, AND STEWARDSHIP FOR THE PACIFIC OCEAN, ITS INHABITANTS, AND ECOSYSTEMS. 0 0 29160894 45188522 ANIMAL CARE - THE AQUARIUM'S HUSBANDRY DEPARTMENT OVERSEES ALL OF THE CARE, FEEDING, AND LIFE SUPPORT SYSTEMS NEEDED TO SUPPORT OVER 12,000 ANIMALS REPRESENTING OVER 500 SPECIES IN MORE THAN 100 EXHIBITS, INCLUDING SEVERAL TOUCH TANK EXPERIENCES. SEA LIONS, SEA OTTERS, SHARKS, RAYS, DIVING BIRDS, SEA JELLIES, CORALS, TURTLES, AND FISH OF ALL TYPES FROM TEMPERATE TO TROPICAL SPECIES ARE ON DISPLAY. CARETAKING INCLUDES FEEDING OF THE HIGHEST QUALITY SUSTAINABLE SEAFOOD AVAILABLE, MONITORING WATER QUALITY AND ALL LIFE SUPPORT SYSTEMS, MEDICAL EXAMS AND ROUTINE PROCEDURES, AND PROVIDING PROPER EXHIBIT AND BEHIND THE SCENES SPACE AVAILABLE TO THE ANIMALS.GUEST SERVICES - RESPONSIBLE FOR ALL GUEST INTERACTIONS EXCEPT FOR EDUCATION AND INTERPRETATION. COLLECT FUNDS FROM ON-SITE VISITORS, ENSURE SAFETY AND CLEANLINESS OF THE FACILITYRETAIL OPERATIONS - CREATE OR RESEARCH PRODUCTS FOR SALE THAT REFLECT THE PUBLIC'S DIRECT EXPERIENCE IN THE AQUARIUM, INCLUDING ORIGINAL BOOKS INTERPRETING THE VISITOR EXPERIENCE, AND MERCHANDISE TO EDUCATE AND REMIND THE VISITOR OF THEIR EXPERIENCES AT THE AQUARIUM. 5396931 352480 EDUCATION & CONSERVATION - THE EDUCATION DEPARTMENT OF THE AQUARIUM OF THE PACIFIC STRIVES TO IGNITE INTEREST IN SCIENCE, TECHNOLOGY, ENGINEERING, AND MATH (STEM) BY PROVIDING OPPORTUNITIES FOR PEOPLE OF ALL AGES, INTERESTS, AND BACKGROUNDS TO WONDER, EXPLORE, DISCOVER, AND LEARN. WE DO THIS THROUGH PROGRAMS ONSITE, ONLINE, AND IN THE COMMUNITY. IN 2022, THE DEPARTMENT REACHED APPROXIMATELY 92,000 PEOPLE.- 73.7% WERE WITH ONSITE PROGRAMS INCLUDING SCHOOL PROGRAMS, WHALE WATCHES, AND PUBLIC PROGRAMS.- 18% WERE THROUGH OUR VIRTUAL PROGRAMMING INCLUDING PAID VIRTUAL FIELD TRIPS AND FREE WEEKLY AQUARIUM ONLINE ACADEMY.- 8.3% WERE WITH ENGAGEMENTS OFFSITE IN THE COMMUNITY SUCH FESTIVALS AND COMMUNITY SCIENCE PROGRAMS.THE AQUARIUM'S CONSERVATION WORK EXTENDS ACROSS THE INSTITUTION INCLUDING IN THE HUSBANDRY TEAMS, VETERINARY SERVICES, EDUCATION DEPARTMENT, AND VOLUNTEER SERVICES. IN 2022, THE AQUARIUM CONTINUED ITS MOUNTAIN YELLOW-LEGGED FROG PROGRAM BY RELEASING INDIVIDUALS TO THE WILD AND ITS SEA OTTER SURROGACY PROGRAM BY ACCEPTING SEVERAL RESCUED BABY SEA OTTERS. 34557825 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 114 0 1 339 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 28 27 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X X TROY GRANDE 5629511635 100 AQUARIUM WAY LONG BEACH CA 90802 MARK BERTRAND BOARD MEMBER 1.00 X 0 0 0 ART LEVITT BOARD MEMBER 1.00 X 0 0 0 SAMANTHA ATTWOOD BOARD MEMBER 1.00 X 0 0 0 DAN HOPPER BOARD MEMBER 1.00 X 0 0 0 DAVID CAMERON BOARD MEMBER 1.00 X 0 0 0 ESTHER SM CHUI CHAO BOARD MEMBER 1.00 X 0 0 0 MRS CHARLOTTE GINSBURG BOARD MEMBER 1.00 X 0 0 0 JOSH JONES BOARD MEMBER 1.00 X 0 0 0 MR SAMUEL KING BOARD MEMBER 1.00 X 0 0 0 HENRY MATSON BOARD MEMBER 1.00 X 0 0 0 MR JOHN MOLINA BOARD MEMBER 1.00 X 0 0 0 MR STEPHEN OLSON BOARD MEMBER 1.00 X 0 0 0 MARK PAULLIN BOARD MEMBER 1.00 X 0 0 0 MR KURT SCHULZMAN BOARD MEMBER-CHAIR HR & CO 1.00 X 0 0 0 DONALD TIP TIPPETT BOARD MEMBER 1.00 X 0 0 0 MR STEPHEN YOUNG BOARD MEMBER 1.00 X 0 0 0 MS KATHLEEN ECKERT BOARD MEMBER 1.00 X 0 0 0 MS JENNIFER HAGLE BOARD MEMBER-BOARD SECRETA 1.00 X X 0 0 0 MR RUSSELL T HILL BOARD MEMBER-CHAIR INVEST. 1.00 X 0 0 0 MR DOUGLAS OTTO BOARD MEMBER-VICE CHAIR OF 1.00 X 0 0 0 MR MICHAEL J SONDERMANN BOARD MEMBER-CHAIR FINANCE 1.00 X 0 0 0 MR THOMAS TURNEY BOARD MEMBER-CHAIR AUDIT C 1.00 X 0 0 0 DR PETER KAREIVA PRESIDENT & CEO 40.00 X X 395295 0 31118 STEPHANIE WEAR BOARD MEMBER 1.00 X 0 0 0 STEPHANIE LESHNEY BOARD MEMBER 1.00 X 0 0 0 KARL PETTIJOHN BOARD MEMBER 1.00 X 0 0 0 EDWIN FEO CHAIR OF BOARD 1.00 X X 0 0 0 CHAWANTHA SAM LIMON BOARD MEMBER 1.00 X 0 0 0 ANTHONY BROWN - TERM 42922 VP OF FINANCE & CFO 40.00 X 176726 0 8054 CECILE FISHER VP MARKETING 40.00 X 236592 0 19361 TROY GRANDE COO/CFO - START 6/16/22 40.00 X 166742 0 33066 RYAN ASHTON VP DEVELOPMENT 40.00 X 216812 0 26195 KATHRYN NIRSCHL VP HUMAN RESOURCE 40.00 X 232963 0 53565 JOHN ROUSE VP OPERATIONS 40.00 X 264586 0 54009 TINA SARTY CONTROLLER 40.00 X 174149 0 4188 LANCE ADAMS VETERINARIAN 40.00 X 137105 0 34955 BRETT LONG CURATOR, MAMMALS & BIRDS 40.00 X 131003 0 13129 DEREK BALSILLIE SENIOR MANAGER AV & IT 40.00 X 128355 0 22997 NATE JAROS SENIOR DIRECTOR OF FISH & INVERTEBRATES 40.00 X 127954 0 35124 2388282 0 335761 25 0 1 0 MEDIASPOT INC 1550 BAYSIDE DRIVE CORONA DEL MAR CA 92625 ADVERTISING 1444619 SMG FOOD AND BEVERAGE LLC 300 E OCEAN LONG BEACH CA 90802 SPECIAL EVENT SERVICES 456936 TG CONSTRUCTION INC 139 NEVADA STREE EL SEGUNDO CA 90245 GENERAL CONTRACTOR 392229 THE LUKENS COMPANY TLC 2800 SHIRLINGTON ROAD SUITE 900 ARLINGTON VA 222063613 VISITOR SURVEY 186789 WATERDOG PRODUCTS INC 1148 PIONEER WAY EL CAJON CA 920201925 EXHIBIT CONTRACTOR 184980 41 306792 752113 4658443 272281 5717348 ADMISSIONS 712130 33430521 33430521 MEMBERSHIP FEES 712130 6193287 6193287 EDUCATIONAL PROGRAMS 712130 352480 352480 39976288 179768 179768 148001 148001 195523 306792 186000 9523 9523 7989854 3720633 4269221 4269221 FOOD SERVICE 722320 715537 584642 130895 MISCELLANEOUS 900099 651851 651851 FACILITY AND EQUIP RTL 531120 79855 59000 20855 1447243 51747392 45541002 151750 337292 1835855 755025 714276 366554 14169113 12769856 933049 466208 329542 242654 66195 20693 1687195 1445244 153766 88185 4360105 3388377 715938 255790 45305 45305 145340 145340 1711662 922293 456739 332630 2107529 2107529 3260229 2881504 229771 148954 533001 417177 84931 30893 541312 541312 3731135 3445961 174658 110516 190391 142578 45498 2315 34970 19230 12951 2789 4932455 3331985 1590748 9722 574320 461855 110169 2296 SALTWATER 683022 683022 PRINTING AND PUBLICATIO 558954 377605 411 180938 HUSB/ANIM/COL 541805 541805 POSTAGE AND SHIPPING 172975 74194 2006 96775 238595 8619 229976 42384810 34557825 5711727 2115258 X 2007362 3693704 1767852 23782007 366870 716513 389485 439245 647574 930786 560622 781070 102778226 49488480 54929996 53289746 19476418 959477 80146179 84592548 3948241 4832413 4785383 4455958 18804071 959477 27537695 10247848 X 50611729 71903560 1996755 2441140 52608484 74344700 80146179 84592548 X 9362582 12373634 X 0 1 X 1 0 X 7298446 7616482 10034058 22130780 5717348 52797114 34806837 34973571 13724747 32946295 45541002 161992452 42105283 42590053 23758805 55077075 51258350 214789566 1305510 283830 509490 644084 528987 3271901 0 1305510 283830 509490 644084 528987 3271901 211517665 380305 319739 288468 176162 327769 1492443 380305 319739 288468 176162 327769 1492443 143148 9523 152671 42485588 42909792 24190421 55253237 51595642 216434680 0.97730 0.97660 0.00690 0.00720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 576863 1 407 577271 527924 48450 489 576863 526710 1214 527924 525701 1009 526710 524914 787 525701 0.00000 0.94740 0.05260 0 0 55434342 13735195 41699147 24712 24712 0 28554937 25010602 3544335 18764235 10717971 8046264 53289746 OPERATING LEASE LIABILITIES 887355 FINANCE LEASE LIABILITIES 72122 959477 X 55654026 3906634 3906634 51747392 0 51747392 46291444 3906634 3906634 42384810 0 42384810 PART V, LINE 4: THE PRINCIPAL ENDOWMENTS ARE SAVED IN PERPETUITY. A DESIGNATED PORTION OF THE INTEREST MAY BE SPENT EACH YEAR TO SUPPORT PROGRAMS THAT ALIGN WITH OUR MISSION OR TO FULFILL DONOR INTENT. THE AQUARIUM'S POLICY FOR DISTRIBUTION IS TO APPROPRIATE 80% OF THE NET RETURNS GENERATED OVER THE PREVIOUS 12 MONTHS. PART X, LINE 2: THE AQUARIUM IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE AND IS GENERALLY NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. HOWEVER, THE AQUARIUM IS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS REGULARLY CARRIED ON, AND NOT IN FURTHERANCE OF THE PURPOSE FOR WHICH IT WAS GRANTED EXEMPTION. NO INCOME TAX PROVISION HAS BEEN RECORDED AS THE NET INCOME, IF ANY, FROM ANY UNRELATED TRADE OR BUSINESS AND, IN THE OPINION OF MANAGEMENT, IS NOT MATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A WHOLE. THE AQUARIUM HAS NOT RECORDED ANY UNCERTAIN TAX POSITIONS. THE AQUARIUM RECOGNIZES POTENTIAL ACCRUED INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS IN INCOME TAX EXPENSE. DURING THE YEARS ENDED DECEMBER 31, 2022 AND 2021, THE AQUARIUM DID NOT RECOGNIZE ANY AMOUNT IN POTENTIAL INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AND DID NOT NOTE ANY MATTERS WHICH MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 3,720,632. SPECIAL EVENT EXPENSES 186,000. ROUNDING 2. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 3,720,632. SPECIAL EVENT EXPENSES 186,000. ROUNDING 2. SEA FARE 211655 66742 144913 37443 97948 GALA 290660 240050 50610 50609 502315 306792 195523 50609 37443 97948 186000 9523 1 X X X X X X 0 0 0 0 0 0 0 0 0 DR PETER KAREIVA PRESIDENT & CEO 384744 0 10000 0 551 0 1211 0 29907 0 426413 0 0 0 JOHN ROUSE VP OPERATIONS 257028 0 7000 0 558 0 9466 0 44543 0 318595 0 0 0 KATHRYN NIRSCHL VP HUMAN RESOURCE 225506 0 7000 0 457 0 9600 0 43965 0 286528 0 0 0 CECILE FISHER VP MARKETING 229161 0 7000 0 431 0 2488 0 16873 0 255953 0 0 0 RYAN ASHTON VP DEVELOPMENT 209308 0 7000 0 504 0 2320 0 23875 0 243007 0 0 0 TROY GRANDE COO/CFO - START 6/16/22 166742 0 0 0 0 0 6854 0 26212 0 199808 0 0 0 ANTHONY BROWN - TERM 42922 VP OF FINANCE & CFO 176516 0 0 0 210 0 3493 0 4561 0 184780 0 0 0 TINA SARTY CONTROLLER 166736 0 7000 0 413 0 820 0 3368 0 178337 0 0 0 LANCE ADAMS VETERINARIAN 130105 0 7000 0 0 0 695 0 34260 0 172060 0 0 0 NATE JAROS SENIOR DIRECTOR OF FISH & INVERTEBRA 120954 0 7000 0 0 0 1662 0 33462 0 163078 0 0 0 DEREK BALSILLIE SENIOR MANAGER AV & IT 121355 0 7000 0 0 0 831 0 22166 0 151352 0 0 0 X 1 197460 MARKET VALUE X MISC DONATED 3 74821 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 7B AS AN INSTRUMENTALITY OF THE CITY OF LONG BEACH, WITHIN THE MEANING OF SECTION 141 OF THE INTERNAL REVENUE CODE, THE CITY HAS THE FOLLOWING CONTROL MECHANISMS: CONSENT TO ELECTION OF BOARD MEMBERS; CONSENT TO THE ANNUAL BUDGET AND CONSENT TO CHANGES TO OUR BYLAWS. THIS ARRANGEMENT ENDED AS OF AUGUST 1, 2022. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PREPARED FROM THE YEAR END AUDITED FINANCIAL STATEMENTS. DATA AND SCHEDULES FOR THE 990 ARE SUPPORTED BY THE GENERAL LEDGER AND SUBLEDGERS INCLUDING PAYROLL SYSTEM, W-2S AND PAYROLL REGISTERS, DONOR SUBLEDGER AND DONOR DATABASE. THIS INFORMATION IS CONVERTED INTO 990 WORKSHEETS BY THE CONTROLLER AND FORWARDED TO OUR TAX CONSULTANTS FOR INPUT ONTO THEIR SOFTWARE. ONCE COMPLETED, A DRAFT OF THE 990 IS FORWARDED TO THE CFO FOR REVIEW AND A COPY IS DISTRIBUTED TO AN EXECUTIVE TEAM FOR INPUT. QUESTIONS AND REVISIONS ARE RESOLVED BY THE CONTROLLER AND EXECUTIVE TEAM, AND THEN BACK TO THE TAX CONSULTANTS FOR FINAL PREPARATION. SINCE THE BOARD HAS DELEGATED THE REIVEW OF THE TAX RETURN TO THE AUDIT COMMITTEE, THE CFO SENDS A DRAFT DOCUMENT TO THE AUDIT COMMITTEE FOR THEIR DETAILED REVIEW. AFTER THE AUDIT COMMITTEE REVIEW AND INCORPORATION OF ANY CHANGES, THE PUBLIC INSPECTION COPY OF THE TAX RETURN IS MADE AVAILABLE TO THE BOARD OF DIRECTORS AT LARGE FOR THEIR REVIEW IN ADVANCE. IF THE AUDIT COMMITTEE OR OTHER BOARD MEMBERS HAVE ISSUES OR QUESTIONS, THE CFO AND CONTROLLER RESOLVE THOSE ISSUES OR QUESTIONS WITH TAX CONSULTANTS AND OTHER STAFF, AS REQUIRED, PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C 1) WE HAVE A CONFLICT OF INTEREST STATEMENT THAT ALL BOARD DIRECTORS AND EXECUTIVE STAFF ARE REQUIRED TO SIGN ANNUALLY; THE STATEMENTS ARE REVIEWED BY THE CFO. 2) WE HAVE A LIST OF PROFESSIONAL AND VOLUNTEER ASSOCIATIONS ON FILE FOR THE MAJORITY OF OUR BOARD DIRECTORS AND COMPARED AGAINST VENDOR & CONTRACT ACTIVITY REGULARLY THROUGHOUT THE YEAR. CEO, CFO AND CORPORATE SECRETARY MAINTAIN MAJOR CONTRACTS AND REVIEW THOSE GREATER THAN $10,000 AGAINST CONFLICT LIST. BOARD MEMBERS RECUSE THEMSELVES FROM VOTING ON CONTRACTS IN WHICH THEY HAVE A CONFLICT AND STAFF MEMBERS CAN NOT SIGN ON INVOICES TO COMPANIES TO WHICH THEY MAY HAVE A CONFLICT. ANY ACTUAL CONFLICTS ARE REVIEWED BY CEO, CFO, AND CORPORATE SECRETARY. FORM 990, PART VI, SECTION B, LINE 15 990, PART VI, LINE 15A THE SAME PROCESS FOR COMPENSATION DETERMINATION FOR THE CEO IS USED FOR THE POSITION OF CFO. THE FOLLOWING PROCESS IS UNDERTAKEN EVERY TWO YEARS. WE CONDUCT A BIANNUAL, INDEPENDENT EXECUTIVE COMPENSATION STUDY. OUR ESTABLISHED PHILOSOPHY INVOLVES SURVEYING THE SALARIES OF COMPARABLE POSITIONS IN PEER ORGANIZATIONS AND SETTING AND ADJUSTING SALARIES AND RANGES ACCORDING TO THE RESULTS OF THESE REGULAR MARKET SURVEYS. THE POSITIONS INCLUDED IN THE MOST RECENT EXECUTIVE COMPENSATION REVIEW CONDUCTED IN FALL 2021 FOR APPROVED COMPENSATIONS ARE: CEO; CFO; VICE PRESIDENT DEVELOPMENT; VICE PRESIDENT MARKETING; VICE PRESIDENT OPERATIONS; VICE PRESIDENT HUSBANDRY; AND VICE PRESIDENT HUMAN RESOURCES. THE NEXT COMPENSATION REVIEW WILL TAKE PLACE IN FALL 2023. THE SURVEY IS REVIEWED BY THE COMPENSATION COMMITTEE WHICH IS COMPRISED OF INDEPENDENT BOARD MEMBERS. THE COMPENSATION COMMITTEE PRESENTS THE FINDINGS TO THE WHOLE BOARD THAT APPROVES EXECUTIVE COMPENSATION PHILOSPHY IN GENERAL AND CEO/CFO SALARIES SPECIFICALLY. ALL APPROVALS ARE DOCUMENTED CONTEMPORANEOUSLY IN THE APPROPRIATE MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 AUDITED FINANCIAL STATEMENTS AND 990 ARE POSTED ON OUR WEBSITE. THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE UPON REQUEST. FORM 990 IS ALSO AVAILABLE FOR PUBLIC INSPECTION ON WWW.GUIDESTAR.ORG. 990, PART X, LINE 15: THE BEGINNING AND END OF THE YEAR BALANCES IN THE RESTRICTED FACILITY FUNDS ACCOUNT ARE BEING REPORTED ON LINE 2 AS THEY CONSIST OF CASH AND CASH EQUIVALENTS THAT THE ORGANIZATION HAS CONTROL OVER. FORM 990, PART XI, LINE 9: NET RENT TO CITY LONG BEACH NET AMOUNT TRANSFERRED TO TRUSTEE AS REQUIRED BY IMPLEMENTATION AGREEMENT 12,373,634. CITY OF LONG BEACH 333 W OCEAN BLVD LONG BEACH CA 90802 956000733 LOCAL GOVERNMENT CA N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 CITY OF LONG BEACH R 12373634 NET OPERATING TRANSFER SCHEDULE R, PART II: THE ARRANGEMENT WITH THE CITY OF LONG BEACH ENDED AS OF AUGUST 1, 2022, WHEN THE ORGANIZATION CEASED BEING A RELATED PARTY WITH RESPECTED TO THE CITY OF LONG BEACH.