2026-04-24T13:14:21-05:00 2025-06-30 814234542 BPM LLP 10 ALMADEN BOULEVARD SUITE 1000 SAN JOSE CA 951132238 990 2024-07-01 943211245 THE CORAL REEF ALLIANCE CORA 5103700500 548 MARKET STREET 29802 SAN FRANCISCO CA 94104 HEATHER STARCK EXECUTIVE DIRECTOR 5103700500 2026-04-24 1 1 TAMARA L MCINERNEY P00011797 4089616300 2026-04-24 2024 2025-03-06 01:10:19Z HEATHER STARCK 548 MARKET STREET 29802 SAN FRANCISCO CA 94104 6017322 0 X WWW.CORAL.ORG X 1994 CA SAVING THE WORLD'S CORAL REEFS. 11 11 22 40 0 0 5036451 5777133 0 0 81909 72762 26399 -100064 5144759 5749831 540570 813429 0 0 2669778 2940455 0 0 586756 1572627 1387821 4782975 5141705 361784 608126 4054865 4711913 201683 249902 3853182 4462011 OUR RESEARCH HAS DEMONSTRATED THAT CORALS CAN ADAPT TO THE EFFECTS OF ENVIRONMENTAL STRESSORS IF IMMEDIATE THREATS ARE REDUCED AND IF WE PROTECT HEALTHY, ECOLOGICALLY CONNECTED NETWORKS OF REEFS. 0 0 1431916 282373 WESTERN CARIBBEAN: CORAL IS A LEADER IN CORAL REEF CONSERVATION AND SCIENCE IN THE WESTERN CARIBBEAN. THE BIGGEST THREATS IN THE REGION INCLUDE OVERFISHING AND WASTEWATER POLLUTION, AND SO WE FOCUS OUR PROJECTS ON STUDYING THESE ISSUES AND THE IMPLEMENTATION OF SCALABLE SOLUTIONS. OUR EFFORTS ARE SUCCESSFUL BECAUSE WE BELIEVE IN DATA-DRIVEN DECISION MAKING, BUILDING CAPACITY OF COMMUNITIES, AND CREATING RESILIENT ECOSYSTEMS. 1590041 529556 HAWAIIAN ISLANDS: CORAL HAS A COMPREHENSIVE APPROACH TO CORAL REEF PROTECTION IN HAWAII THAT INCLUDES A FOCUS ON LAND-BASED POLLUTION, INCLUDING SEWAGE AND SEDIMENT, AS WELL AS ENSURING COMMUNITIES HAVE SUSTAINABLE FISHING PRACTICES AND RESOURCES THEY NEED TO MANAGE THESE IMPORTANT ECOSYSTEMS. WE ARE DEEPLY COMMITTED TO UNDERSTANDING WATER QUALITY ISSUES FACING CORAL REEFS AND DRIVING SOLUTIONS TO ENSURE THAT OVER 80,000 HOMES IN HAWAII HAVE EFFECTIVE WASTEWATER TREATMENT IN ORDER TO PROTECT HAWAIIAN REEFS. 581975 GLOBAL CONSERVATION SCIENCE PROGRAM: CORAL'S GLOBAL CONSERVATION PROGRAM IS INFLUENCING AND LEVERAGING PARTNERS, FIELD WORK, AND TECHNOLOGY TO DRIVE CONSERVATION SOLUTIONS. OUR RESEARCH HAS PROVEN THAT CORAL REEFS CAN ADAPT AND WE NEED TO WORK QUICKLY TO STRENGTHEN LOCAL CAPACITY FOR RESEARCH, MANAGEMENT AND POLICY IN AREAS WITH HIGH CORAL BIODIVERSITY. 533169 1500 29123 533169 1500 29123 4137101 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 21 0 1 22 1 0 1 HO 0 0 0 1 1 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AR CA FL GA HI IL KS KY MA MD MI MN MS NJ NM NY NC OR PA RI SC TN VA WV WI X X THE CORAL REEF ALLIANCE 5103700500 548 MARKET STREET SUITE 29802 SAN FRANCISCO CA 94104 KIRBY RYAN BOARD CHAIR 2.00 X X 0 0 0 JUDY MCNARY VICE CHAIR 1.00 X X 0 0 0 MARIA JOSE GONZALEZ SECRETARY 1.00 X X 0 0 0 ROBERT WATT TREASURER 1.50 X X 0 0 0 MICHAEL BENNETT DIRECTOR (THRU 10/24) 1.00 X 0 0 0 LAURETTA BURKE DIRECTOR 1.00 X 0 0 0 JEFF CHANIN DIRECTOR 1.00 X 0 0 0 JIM MINARIK DIRECTOR 1.00 X 0 0 0 JIM TOLONEN DIRECTOR 1.00 X 0 0 0 C ELIZABETH WAGNER DIRECTOR (THRU 10/24) 1.50 X 0 0 0 SHANNON WILLIAMS DIRECTOR 1.00 X 0 0 0 CHRIS WINTERHALTER DIRECTOR (FROM 10/24) 1.00 X 0 0 0 LORRAINE SCIARRA DIRECTOR (FROM 10/24) 1.00 X 0 0 0 HEATHER STARCK EXECUTIVE DIRECTOR 40.00 X 213725 0 17488 AMANDA NORMAN DEVELOPMENT AND MARKETING 40.00 X 154487 0 14908 HELEN FOX GLOBAL CONSERVATION SCIENC 40.00 X 138135 0 5682 JENNIFER MYTON CONSERVATION PROGRAM DIREC 40.00 X 136144 0 5576 MANUEL MEJIA ASSOC DIR OF PARTNERSHIPS 40.00 X 124882 0 13784 767373 0 57438 5 0 1 0 0 297602 1049707 4429824 144222 5777133 77496 77496 4734 -4734 -4734 -4734 133570 297602 262757 -129187 -129187 OTHER 900099 29123 29123 29123 5749831 29123 0 -56425 X 531056 531056 282373 282373 402056 306336 36497 59223 1554862 1184684 141145 229033 56306 42901 5111 8294 757336 577031 68748 111557 169895 129447 15422 25026 6730 4879 663 1188 52369 37962 5161 9246 756706 611169 83091 62446 193 108 33 52 143018 90370 24791 27857 33740 18929 5852 8959 25012 22094 2918 300189 227937 4199 68053 TRAINING AND WORKSHOPS 57647 35856 688 21103 PRINTING AND COPYING 35950 19348 16602 BANK CHARGES 35132 2505 4858 27769 DUES AND SUBSCRIPTIONS 34675 8489 14240 11946 -93540 3627 7349 -104516 5141705 4137101 417848 586756 68560 194203 2968867 3155224 940341 1204596 38313 79764 16616 55135 30597 30597 0 0 22168 22991 4054865 4711913 133216 249902 53161 0 15306 0 201683 249902 X 2144315 3010053 1708867 1451958 3853182 4462011 4054865 4711913 608126 703 0 X 0 1 X 1 0 X 4053223 4141173 3833524 5036451 5777133 22841504 4053223 4141173 3833524 5036451 5777133 22841504 2124370 20717134 611 1271 43720 81858 77496 204956 23046460 29123 0.89890 0.90390 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30597 30597 0 0 6013291 703 703 6012588 -262757 -262757 5749831 5404462 0 5404462 -262757 -262757 5141705 PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -262,757. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -262,757. 1 CENTRAL AMERICA AND THE CARIBBEAN 1 23 PROGRAM SERVICES TO DEVELOP FUNCTIONING AND EFFECTIVELY MANGED CORAL REEF'S 1149543 CENTRAL AMERICA AND THE CARIBBEAN 1 0 GRANTMAKING 282373 2 23 0 0 2 23 1431916 0 1431916 CENTRAL AMERICA AND THE CARIBBEAN SEE PART V 58000 WIRE TRANSFER 0 U.S. DOLLARS CENTRAL AMERICA AND THE CARIBBEAN SEE PART V 132750 WIRE TRANSFER 0 U.S. DOLLARS CENTRAL AMERICA AND THE CARIBBEAN SEE PART V 10000 WIRE TRANSFER 0 U.S. DOLLARS CENTRAL AMERICA AND THE CARIBBEAN SEE PART V 28623 WIRE TRANSFER 0 U.S. DOLLARS CENTRAL AMERICA AND THE CARIBBEAN SEE PART V 8000 WIRE TRANSFER 0 U.S. DOLLARS CENTRAL AMERICA AND THE CARIBBEAN SEE PART V 30000 WIRE TRANSFER 0 U.S. DOLLARS CENTRAL AMERICA AND THE CARIBBEAN SEE PART V 14000 WIRE TRANSFER 0 U.S. DOLLARS 8 0 0 0 0 0 0 PART I, LINE 2: AN IMPORTANT PART OF THE CORAL REEF ALLIANCE'S WORK INVOLVES PARTNERING WITH LOCAL NONPROFIT ORGANIZATIONS IN COASTAL COMMUNITIES. WE EMPOWER LOCAL STAKEHOLDERS BY PROVIDING THEM WITH THE RESOURCES AND SUPPORT THEY NEED TO CARRY OUT LONG-TERM CONSERVATION EFFORTS. THIS APPROACH IS ESSENTIAL TO OUR SUCCESS IN PROTECTING AND PRESERVING CORAL REEFS. WE PROVIDE FINANCIAL ASSISTANCE THROUGH SUBGRANTS TO PARTNER ORGANIZATIONS THAT ARE ALSO WORKING TO ENSURE CORAL REEFS HAVE CLEAN WATER, SUSTAINABLE FISHERIES, AND ARE RESILIENT, DIVERSE ECOSYSTEMS CAPABLE OF ADAPTING TO THE IMPACTS OF CLIMATE CHANGE. THESE GRANTS ARE AWARDED TO ORGANIZATIONS BOTH WITHIN THE UNITED STATES AND INTERNATIONALLY. CORAL HAS STRONG PROCESSES IN PLACE TO ENSURE THE RESPONSIBLE MANAGEMENT AND ACCOUNTING OF FUNDS. ALL GRANTEES ARE REQUIRED TO SIGN A GRANT AGREEMENT AND PROVIDE PROPER DOCUMENTATION FOR THEIR EXPENDITURES. CORAL FOLLOWS THE VOLUNTARY BEST PRACTICES FOR U.S.-BASED CHARITIES, AS OUTLINED BY THE U.S. TREASURY DEPARTMENT'S ANTI-TERRORIST FINANCING GUIDELINES, ALONG WITH THE PRINCIPLES OF INTERNATIONAL CHARITY. THESE GUIDELINES HELP INFORM OUR GRANT APPROVAL AND MONITORING PROCESSES. EACH MICRO-GRANT IS ASSIGNED A DESIGNATED PROGRAM MANAGER WHO SERVES AS THE PRIMARY CONTACT. THIS MANAGER IS RESPONSIBLE FOR COLLECTING AND SUBMITTING REPORTS TO CORAL STAFF AND FUNDERS, ENSURING TRANSPARENCY AND ACCOUNTABILITY. PART I, LINE 3, COLUMN (E): REGION: CENTRAL AMERICA AND THE CARIBBEAN (E) SPECIFIC TYPES OF SERVICES IN REGION: CENTRAL AMERICA AND THE CARIBBEAN: TO DEVELOP FUNCTIONING AND EFFECTIVELY MANAGED NETWORK OF MARINE PROTECTED AREAS ALONG THE MESOAMERICAN REEF, SUPPORTED BY LOCAL COMMUNITIES. PART II, COLUMN (H): REGION: CENTRAL AMERICA AND THE CARIBBEAN (H) DESCRIPTION OF NON-CASH ASSISTANCE: WATER QUALITY MONITORING, SCALING WASTEWATER SOLUTIONS, STUDYING FISH AND KEY BENTHIC SPECIES, TRAINING FOR COMMUNITIES TO BE STEWARDS OF THEIR MPA, EFFECTIVE MPA MANAGEMENT STRATEGIES. GALA 431172 297602 133570 21250 85000 156507 431172 297602 133570 21250 85000 156507 262757 -129187 1 KIPUKA OLAWALU (LAHAINA HAWAII) 393B FRONT STREET LAHAINA HI 96761 371979808 501(C)(3) 206393 0 SUBGRANT IN A GOVERNMENT GRANT AWARD WHERE THEY ARE BUILDING STRONG COMMUNITY STAKEHOLDERS HELPING US REDUCE LAND BASE POLLUTION TO THE BENEFIT OF THE REEFS. KA HONOA MONOMOA (MOLOKAI HAWAII) 1820 KAMEHAMEHA V HIGHWAY KAUNAKAKAI HI 96748 200987319 501(C)(3) 311163 0 SUBGRANT IN A GOVERNMENT GRANT AWARD WHERE THEY ARE BUILDING STRONG COMMUNITY STAKEHOLDERS HELPING US REDUCE LAND BASE POLLUTION TO THE BENEFIT OF THE REEFS. PAELOKO LEARNING CENTER PROJECT PO BOX 966 WAILUKU HI 96793 990314456 501(C)(3) 10000 0 TO SUPPORT SUBGRANTEE'S LO'I KALO RESTORATION, NATIVE PLANT RESTORATION AND EDUCATIONAL PROGRAMS IN ACCORDANCE WITH THE PROJECT DESCRIPTION ("PROJECT PLAN") AND BUDGET ("AUTHORIZED BUDGET") AS DESCRIBED IN ATTACHMENT A. GRANT FUNDS ARE TO BE USED ONLY FOR THE PURPOSES AND ACTIVITIES AS DESCRIBED IN ATTACHMENT A. 3 PART I, LINE 2: AN IMPORTANT COMPONENT OF THE CORAL REEF ALLIANCE'S WORK IS PARTNERING WITH LOCAL NONPROFIT ORGANIZATIONS IN COASTAL COMMUNITIES TO ADVANCE CORAL REEF CONSERVATION. CORAL PROVIDES FINANCIAL ASSISTANCE THROUGH SUBGRANTS THAT SUPPORT CLEAN WATER, SUSTAINABLE FISHERIES MANAGEMENT, AND THE LONG-TERM HEALTH AND RESILIENCE OF CORAL REEF ECOSYSTEMS. SUBGRANTS ARE AWARDED TO QUALIFIED ORGANIZATIONS BOTH WITHIN AND OUTSIDE THE UNITED STATES THROUGH A STRUCTURED REVIEW AND APPROVAL PROCESS. ALL GRANTEES ENTER INTO WRITTEN AGREEMENTS AND MUST MAINTAIN ADEQUATE SUPPORTING DOCUMENTATION AND COMPLY WITH APPLICABLE REPORTING, FINANCIAL MANAGEMENT, AND ACCOUNTABILITY REQUIREMENTS. CORAL MAINTAINS FORMAL OVERSIGHT PROCEDURES TO ENSURE APPROPRIATE USE, MANAGEMENT, AND ACCOUNTING OF FUNDS, INCLUDING MONITORING CONSISTENT WITH U.S. TREASURY ANTI-TERRORIST FINANCING GUIDELINES AND RECOGNIZED INTERNATIONAL CHARITY BEST PRACTICES. EACH SUBGRANT IS OVERSEEN BY A DESIGNATED PROGRAM MANAGER RESPONSIBLE FOR TECHNICAL SUPPORT, COMPLIANCE MONITORING, AND COLLECTION OF PROGRAMMATIC AND FINANCIAL REPORTS FOR INTERNAL REVIEW AND FUNDER REPORTING. X X X X X 1 0 0 0 0 0 0 0 0 HEATHER STARCK EXECUTIVE DIRECTOR 213725 0 0 0 0 0 8670 0 8818 0 231213 0 0 0 AMANDA NORMAN DEVELOPMENT AND MARKETING 149487 0 5000 0 0 0 6223 0 8685 0 169395 0 0 0 PART I, LINE 3 THE EXECUTIVE COMMITTEE HAS REVIEWED THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THE COMMITTEE GATHERED RECENT DATA FOR COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED ROLES IN SIMILAR ORGANIZATIONS. THE MEMBERS OF THE COMMITTEE THEN DETERMINED THE APPROPRIATE COMPENSATION AND RECORDED AND MAINTAINED RECORDS OF THOSE DECISIONS. PART I, LINE 4A HEIDI MYERS RECEIVED SEVERANCE OF $38,038. X 16 61150 FAIR VALUE X AUCTION ITEMS 15 83072 FAIR VALUE 0 1 0 PART I, COLUMN (B): THE ORGANIZATION DETERMINES THE VALUE OF CONTRIBUTIONS BY USING A COMBINATION OF METHODS BASED ON AVAILABLE DOCUMENTATION AND INTERNAL RECORDKEEPING PRACTICES. WHEN DONOR- PROVIDED VALUATIONS WERE AVAILABLE, THOSE WERE USED AS THE PRIMARY BASIS FOR REPORTING. IN CASES WHERE DONOR VALUATIONS WERE NOT PROVIDED, THE ORGANIZATION REFERENCED FAIR MARKET VALUES BASED ON COMMONLY PUBLISHED SOURCES AND REASONABLE APPROXIMATIONS CONSISTENT WITH THE NATURE AND CONDITION OF THE ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT COPY OF THE FORM 990 AS PREPARED BY THE AUDIT FIRM HAS BEEN REVIEWED IN TURN BY THE FINANCE DIRECTOR, THE EXECUTIVE DIRECTOR, AND THE AUDIT AND EXECUTIVE COMMITTEES OF THE BOARD, PRIOR TO FILING. EACH STAFF MEMBER AND COMMITTEE MEMBER HAS SIGNED-OFF AS THEIR REVIEW IS COMPLETE. A COPY WAS ALSO PROVIDED TO THE ENTIRE GOVERNING BOARD FOR COMMENT BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C MEMBERS OF THE BOARD OF DIRECTORS AND STAFF SIGN A CONFLICT OF INTEREST POLICY STATEMENT ON AN ANNUAL BASIS. MEMBERS OF THE BOARD OF DIRECTORS AND STAFF HAVE A CONTINUING RESPONSIBILITY TO PROMPTLY DISCLOSE TO THE ORGANIZATION THE EXISTENCE OF ANY ADDITIONAL AFFILIATIONS AS THEY ARE UNDERTAKEN. IF ANY CONFLICTS OF INTEREST EXIST, THE BOARD MEMBERS WILL DISCUSS THE NEXT STEPS AND DOCUMENT HOW TO RECTIFY THE SITUATION. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE HAS ANNUALLY REVIEWED THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THE EXECUTIVE COMMITTEE HAS GATHERED RECENT DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. MANAGEMENT MAY ASSIST THE COMMITTEE IN THE DATA COLLECTION. UPON REVIEW OF ALL PERTINENT DATA, THE MEMBERS OF THE EXECUTIVE COMMITTEE THEN DETERMINED AND APPROVED THE COMPENSATION OF THE EXECUTIVE DIRECTOR. COMPENSATION DECISIONS ARE RECORDED AND MAINTAINED IN THE ORGANIZATION'S RECORDS. FORM 990, PART VI, SECTION C, LINE 18 THE FEDERAL FORM 990 IS POSTED ON THE ORGANIZATION'S WEBSITE, AND AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ARTICLES OF INCORPORATION, BYLAWS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE ON REQUEST. THE AUDIT REPORT IS POSTED ON THE ORGANIZATION'S WEBSITE, AND THE FINANCIAL STATEMENTS ARE AVAILABLE IN AN ABBREVIATED FORM IN THE ANNUAL REPORT. FORM 990, PART IX, LINE 11G CONSULTANTS: PROGRAM SERVICE EXPENSES 611,169. MANAGEMENT AND GENERAL EXPENSES 83,091. FUNDRAISING EXPENSES 62,446. TOTAL EXPENSES 756,706.