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        <ExplanationTxt>The Internal Revenue Service and the California Franchise Tax Board have determined that the Organization is exempt from federal and state income taxes under IRC 501(c)(3) and California RTC 23701(d). The Organization has evaluated its current tax positions as of December 31, 2023 and is not aware of any significant uncertain tax positions for which a reserve would be necessary. The Organizations tax returns are generally subject to examination by federal and state taxing authorities for three and four years, respectively, after they are filed.</ExplanationTxt>
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          <CityNm>San Francisco</CityNm>
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        <USAddress>
          <AddressLine1Txt>162 Panoramic Way</AddressLine1Txt>
          <CityNm>Berkeley</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94704</ZIPCd>
        </USAddress>
        <RecipientEIN>203911647</RecipientEIN>
        <IRCSectionDesc>501c3</IRCSectionDesc>
        <CashGrantAmt>60000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>MPA Outreach &amp; Education</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Laguna Canyon Foundation</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>10 Phillips St</AddressLine1Txt>
          <CityNm>Laguna Beach</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92651</ZIPCd>
        </USAddress>
        <RecipientEIN>330441816</RecipientEIN>
        <IRCSectionDesc>501c3</IRCSectionDesc>
        <CashGrantAmt>15000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>MPA Outreach &amp; Education</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Monterey Coastkeeper</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO Box 855</AddressLine1Txt>
          <CityNm>Seaside</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>93955</ZIPCd>
        </USAddress>
        <RecipientEIN>861423318</RecipientEIN>
        <IRCSectionDesc>501c3</IRCSectionDesc>
        <CashGrantAmt>25194</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>MPA Outreach &amp; Education</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Nature Collective</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>777 S Highway 101 Ste 112</AddressLine1Txt>
          <CityNm>Solana Beach</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92075</ZIPCd>
        </USAddress>
        <RecipientEIN>330358660</RecipientEIN>
        <IRCSectionDesc>501c3</IRCSectionDesc>
        <CashGrantAmt>44957</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>MPA Outreach &amp; Education</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Orange County Coastkeeper</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>3151 Airway Ave Ste F-110</AddressLine1Txt>
          <CityNm>Costa Mesa</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92626</ZIPCd>
        </USAddress>
        <RecipientEIN>330847892</RecipientEIN>
        <IRCSectionDesc>501c3</IRCSectionDesc>
        <CashGrantAmt>24042</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>MPA Outreach &amp; Education</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Sustainable Solano Inc</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO Box 1215</AddressLine1Txt>
          <CityNm>Benicia</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94510</ZIPCd>
        </USAddress>
        <RecipientEIN>050589694</RecipientEIN>
        <IRCSectionDesc>501c3</IRCSectionDesc>
        <CashGrantAmt>37500</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>Coastal Resilience Planning</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Wildcoast</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>25 Seacoast Dr</AddressLine1Txt>
          <CityNm>Imperial Beach</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>91932</ZIPCd>
        </USAddress>
        <RecipientEIN>770536297</RecipientEIN>
        <IRCSectionDesc>501c3</IRCSectionDesc>
        <CashGrantAmt>15000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>Conference Travel</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Wishtoyo Foundation</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>9452 Telephone Rd</AddressLine1Txt>
          <CityNm>Ventura</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>93004</ZIPCd>
        </USAddress>
        <RecipientEIN>954124859</RecipientEIN>
        <IRCSectionDesc>501c3</IRCSectionDesc>
        <CashGrantAmt>60000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>MPA Outreach &amp; Education</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>16</Total501c3OrgCnt>
      <TotalOtherOrgCnt>0</TotalOtherOrgCnt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Grantmaker's Description of How Grants are Used</FormAndLineReferenceDesc>
        <ExplanationTxt>We monitor grant funds by understanding the terms, using a dedicated account, tracking expenditures, reconciling budgets regularly, implementing internal controls, and maintaining detailed records.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ" softwareId="23017517" softwareVersionNum="2023v5.1">
      <CompensationCommitteeInd>X</CompensationCommitteeInd>
      <Form990OfOtherOrganizationsInd>X</Form990OfOtherOrganizationsInd>
      <CompensationSurveyInd>X</CompensationSurveyInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Dr Tegan Hoffmann</PersonNm>
        <TitleTxt>Executive Dir.</TitleTxt>
        <BaseCompensationFilingOrgAmt>192478</BaseCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>7150</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>2877</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>202505</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleL documentId="IRS990ScheduleL" softwareId="23017517" softwareVersionNum="2023v5.1">
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>Tegan Hoffmann</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>Executive Dir.</RelationshipDescriptionTxt>
        <TransactionAmt>60162</TransactionAmt>
        <TransactionDesc>Office lease from LLC</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule L, Part V Supplemental Information</FormAndLineReferenceDesc>
        <ExplanationTxt>Coastal Quest leases office space from single member LLC of Board Member, Executive Director. The LLC provides a guarantee for a $350,000 line of credit from a bank to Coastal Quest.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="23017517" softwareVersionNum="2023v5.1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER PROGRAM SERVICES 4: Clean Coastal Water. Coastal water quality agencies struggle to meet clean water standards, impacting the health of coastal waters and wellbeing of residents and visitors alike. National, state, and local water quality agencies have limited ability to enforce current rules and laws and capacity to make changes needed to update outdated standards on emerging issues and take into account climate change. There are opportunities to strengthen capacity and enhance water quality management actions for contaminants of emerging concern, nutrient pollution, sea level rise, and wastewater/stormwater treatment all to improve coastal water quality for people and nature. OTHER PROGRAM SERVICES 5: Fiscal Sponsor</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>After staff and CPA prepare DRAFT we share with the Treasurer for review and after addressing any issues we share revised FINAL DRAFT with Board for review and vote for final approval and submission. Should any issues arise flagged by the Board we will addresss them before vote.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Yes we request Board members to raise potential conflicts of interest at each Board meeting and relevant agenda items.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>The Board created a subcommitee to review compensation as well as performance review of the ED. The subcommittee presented to the Board and approves annually.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>This process includes comparable data and documentation.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>As required by the nonprofit integrity act in California and IRS regulations, certain documents are available to the public upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XII, Line 2c</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization had their first audit in 2023.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>