2025-07-28T15:51:00-05:00 2024-12-31 330310569 HASKELL & WHITE LLP 300 SPECTRUM CENTER DR STE 300 IRVINE CA 92618 990 2024-01-01 953680896 FRIENDS OF THE SEA LIONS INC DBA PACIFIC MARINE MAMMAL CENTER FRIE 9494943050 20612 LAGUNA CANYON ROAD LAGUNA BEACH CA 92651 GLENN GRAY CEO 9494943050 2025-07-28 1 0 RICK M SMETANKA P01677376 9494506200 2024 2025-03-06 01:10:19Z GLENN GRAY 20612 LAGUNA CANYON ROAD LAGUNA BEACH CA 92651 8034464 0 X WWW.PACIFICMMC.ORG X 1980 CA THE ORGANIZATION INSPIRES OCEAN STEWARDSHIP THROUGH ANIMAL RESCUE AND REHABILITATION, MARINE MAMMAL RESEARCH, STEM EDUCATION PROGRAMS AND ADVOCACY FOR A HEALTHY OCEAN. 13 13 30 398 0 0 4895536 3675303 121507 25603 1823911 996915 571503 -43372 7412457 4654449 0 0 0 0 2085716 2199185 0 0 485466 1717600 1787779 3803316 3986964 3609141 667485 21469025 26206524 2954498 6804204 18514527 19402320 THE ORGANIZATION INSPIRES OCEAN STEWARDSHIP THROUGH ANIMAL RESCUE AND REHABILITATION, MARINE MAMMAL RESEARCH, STEM EDUCATION PROGRAMS AND ADVOCACY FOR A HEALTHY OCEAN. 0 0 2914752 44393 THE HIGHEST QUALITY MEDICAL TREATMENT IS PROVIDED TO PROPERLY REHABILITATE EACH PATIENT IN ITS CARE. INJURED AND SICK PINNIPEDS ARE TREATED, FED AND REHABILITATED PRIOR TO BEING RELEASED BACK INTO NATURE. TOP OF THE LINE MEDICAL EQUIPMENT, STAFF AND FACILITIES ARE USED IN THE TREATMENT OF OVER 200 ANIMALS EACH YEAR. COSTS ARE ALSO INCURRED FOR LABS, PUBLICATIONS, AND SCIENTIFIC CONFERENCE ATTENDANCE TO FACILITATE SCIENTIFIC RESEARCH. EDUCATIONAL MATERIALS SUCH AS CLASSROOM SUPPLIES, FULL TIME EDUCATORS AND LITERATURE ARE PROVIDED TO EDUCATE THE PUBLIC ABOUT MARINE LIFE AND THE HEALTH OF OUR OCEANS. 2914752 1 1 0 0 0 0 0 0 0 0 1 1 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 0 0 0 0 0 0 0 0 0 1 11 0 1 30 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 1 0 CA X X GLENN GRAY CEO 9494943050 20612 LAGUNA CANYON ROAD LAGUNA BEACH CA 92651 JEFF MEBERG CHAIRMAN 0.25 X X 0 0 0 LUCAS QUASS ESQ VICE CHAIR 0.25 X X 0 0 0 DIANE HALVORSEN SECRETARY 0.25 X X 0 0 0 JOHN KINNEY GOVERNANCE CHAIR 0.25 X 0 0 0 CHRISTOPHER KEYS FINANCE CHAIR 0.25 X 0 0 0 ED BATLLE BOARD MEMBER 0.25 X 0 0 0 JEFF BRUMETT BOARD MEMBER 0.25 X 0 0 0 TOM HALE BOARD MEMBER 0.25 X 0 0 0 DR DAN HASPERT BOARD MEMBER 0.25 X 0 0 0 LISA LOCKLEAR BOARD MEMBER 0.25 X 0 0 0 PHIL SHULUK BOARD MEMBER 0.25 X 0 0 0 DR RACHEL STANALAND BOARD MEMBER 0.25 X 0 0 0 ROGER FAUBEL BOARD MEMBER 0.25 X 0 0 0 DR ALISSA DEMING VP CONSERVATION MEDICINE & SCIENCE 40.00 X 202283 0 12818 GLENN GRAY CEO 40.00 X 200000 0 20436 DEBBIE FINSTER VP OF PHILANTHROPY 40.00 X 161680 0 4700 563963 0 37954 3 0 1 0 0 398837 3276466 24603 3675303 EDUCATION PROGRAMS 611710 25603 25603 25603 319939 319939 3905024 3228048 676976 676976 676976 53440 398837 119542 -66102 -66102 6950 3010 3940 3940 48205 29415 18790 18790 4654449 44393 0 934753 601917 361297 77153 163467 1274617 1046513 34636 193468 31266 26548 764 3954 146030 133943 12087 145355 135173 10182 6168 6168 90239 90239 66094 66094 67679 43259 19413 5007 7229 7229 41352 39904 724 724 30564 30564 792 792 10300 10300 174597 172645 1952 103167 91627 10809 731 REHAB AND RESCUE 528614 525082 3532 WRITE-OFF OF L/H IMPROV 228301 228301 COMPUTER, OFFICE, SUBSC 151108 101020 14795 35293 REPAIRS AND MAINTENANCE 122441 92138 10833 19470 159134 103947 2596 52591 3986964 2914752 586746 485466 1705675 836661 8956113 0 0 924419 0 190 36956 41104 61786 66517 13829125 745714 5722350 13083411 3783555 11192227 1202590 61995 21469025 26206524 729498 1699709 24834 2225000 5079661 2954498 6804204 X 13300945 14357601 5213582 5044719 18514527 19402320 21469025 26206524 667485 213840 6468 0 X X 0 1 X 1 0 X 2451402 3148355 3602803 4615105 3675303 17492968 70487 80901 116941 121507 73808 463644 61200 218870 248350 280431 200000 1008851 2583089 3448126 3968094 5017043 3949111 18965463 422405 207004 210909 190166 213646 1244130 0 422405 207004 210909 190166 213646 1244130 17721333 1252981 1306595 -1827195 1823911 319939 2876231 1252981 1306595 -1827195 1823911 319939 2876231 3940 3940 3836070 4754721 2140899 6840954 4272990 21845634 0.81120 0.80910 0.13170 0.19090 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1611346 1611346 66180 148835 -82655 452474 364634 87840 11699125 232245 11466880 13083411 OTHER SECURITIES 11192227 F 11192227 PAYROLL LIABILITIES 115711 NOTE PAYABLE 4963950 5079661 X 5038078 213840 206468 420308 4617770 66094 -29415 36679 4654449 4150285 200000 29415 229415 3920870 66094 66094 3986964 PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO THE APPLICABLE SECTIONS OF THE IRC. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL OR CALIFORNIA STATE INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT, HOWEVER, TO FEDERAL AND CALIFORNIA STATE INCOME TAXES ON NET UNRELATED BUSINESS INCOME AS STIPULATED IN IRC SECTION 511 AND REGULATION SECTION 1.511. DURING THE YEARS ENDED DECEMBER 31, 2024 AND 2023, MANAGEMENT BELIEVES THAT THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME. THE ORGANIZATION ANNUALLY EVALUATES TAX POSITIONS AS PART OF THE PREPARATION OF ITS EXEMPT TAX RETURN. THIS PROCESS INCLUDES AN ANALYSIS OF WHETHER TAX POSITIONS THE ORGANIZATION TAKES WITH REGARD TO A PARTICULAR ITEM OF INCOME OR DEDUCTION WOULD MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION UNDER ACCOUNTING GUIDANCE. THE ORGANIZATION BELIEVES ITS TAX POSITIONS ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES. THE ORGANIZATIONS POLICY IS TO RECOGNIZE INTEREST ACCRUED RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES. AT DECEMBER 31, 2024 AND 2023, THE ORGANIZATION DID NOT HAVE ANY UNRECOGNIZED TAX BENEFITS. THE ORGANIZATION IS NO LONGER SUBJECT TO FEDERAL, STATE OR LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2020. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -29,415. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS 29,415. SPLASH/ GALA 452277 398837 53440 21261 59169 2500 36612 452277 398837 53440 21261 59169 2500 36612 119542 -66102 X X 0 0 0 0 0 0 0 0 0 DR ALISSA DEMING VP CONSERVATION MEDICINE & SCIENCE 192283 0 10000 0 0 0 5769 0 7049 0 215101 0 0 0 GLENN GRAY CEO 200000 0 0 0 0 0 7000 0 13436 0 220436 0 0 0 DEBBIE FINSTER VP OF PHILANTHROPY 156680 0 5000 0 0 0 4700 0 0 0 166380 0 0 0 FORM 990, PART VI FORM 990, PART VI, SECTION B, LINE 13: EFFECTIVE JULY 16, 2025, THE ORGANIZATION'S BOARD OF DIRECTORS APPROVED A WRITTEN WHISTLEBLOWER POLICY. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE MEMBERS OF THE FINANCE COMMITTEE AND THE ENTIRE BOARD OF DIRECTORS PRIOR TO APPROVAL AND SUBMISSION OF THE RETURNS TO THE IRS AND OTHER APPROPRIATE REGULATORS. FORM 990, PART VI, SECTION B, LINE 12C ONCE THE PERSON DISCLOSES THE ISSUE, THE MATTER IS FOLLOWED UP ON A CASE BY CASE BASIS. FORM 990, PART VI, SECTION B, LINE 15 THE FINANCE COMMITTEE UTILIZES COMPENSATION DATA OF SIMILAR SIZED ORGANIZATIONS AS WELL AS SOCIO-ECONOMIC DATA FOR THE AREA OF EMPLOYMENT AND HOUSING. FORM 990, PART VI, SECTION C, LINE 19 THE PUBLIC CAN REQUEST COPIES OF THE ORGANIZATION'S 990'S AND OTHER GOVERNING DOCUMENTS IN WRITING VIA US MAIL OR EMAIL TO THE ORGANIZATION'S MAILING ADDRESS. THE 990'S CAN ALSO BE REVIEWED ON WWW.GUIDESTAR.ORG. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.