LAGUNA OCEAN FOUNDATION: Form 990EZ, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- LAGUNA OCEAN FOUNDATION (EIN 71-0953427)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2021-11-12
- IRS object ID
- 202123169349203907
- Schema version
- 2020v4.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-11-12T14:51:18-05:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 455178250 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ACCOUNTING AND TAX SOLUTIONS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 N COAST HWY SUITE 1 | AddressLine1Txt |
| City | Laguna Beach | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92651 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 710953427 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Laguna Ocean Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LAGU | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1278 Glenneyre STE 133 | AddressLine1Txt |
| City | Laguna Beach | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92651 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Ed Almanza | PersonNm |
| Person Title | Vice Chairman | PersonTitleTxt |
| Phone | 9494999704 | PhoneNum |
| Signature | 2021-10-20 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Ed | PersonFirstNm |
| Person Last | Almanza | PersonLastNm |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TODD HAMMETT CPA | PreparerPersonNm |
| PTIN | P01066704 | PTIN |
| Phone | 9496795700 | PhoneNum |
| Preparation | 2021-11-12 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| OOB Security Verification | 00 | OOBSecurityVerificationCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Website Address | lagunaoceanfoundation.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $163,991 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $141,303 | ContributionsGiftsGrantsEtcAmt |
| Investment Income | $21 | InvestmentIncomeAmt |
| Other Revenue Total | $22,667 | OtherRevenueTotalAmt |
| Total Revenue | $163,991 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $118,534 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $18,379 | FeesAndOtherPymtToIndCntrctAmt |
| Printing Publications Postage | $320 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $28,454 | OtherExpensesTotalAmt |
| Total Expenses | $165,687 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$1,696 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $253,326 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $251,630 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $202,301 | BOYAmt |
| EOY | $208,033 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,025 | BOYAmt |
| EOY | $43,896 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $253,326 | BOYAmt |
| EOY | $251,929 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $299 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $253,326 | BOYAmt |
| EOY | $251,630 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | Preserve and Protect beaches | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | Preserve and Protect beaches, intertidal zone, watersheds and ocean waters of Laguna Beach and to educate the public about local resources. The org has trained over 200 volunteers. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $141,302 | GrantsAndAllocationsAmt |
| Program Service Expenses | $165,687 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $165,687 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (8 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Ed Almanza | ||||
| Vice Chairman | 6.00 | $0 | $0 | $0 |
| Kristin Allison | ||||
| Education Board Liaison | 8.00 | $0 | $0 | $0 |
| Candice Burroughs | ||||
| Director | 2.00 | $0 | $0 | $0 |
| Jayson Smith | ||||
| Director | 2.00 | $0 | $0 | $0 |
| Morgan Just | ||||
| Treasurer | 6.00 | $0 | $0 | $0 |
| Cindy Love | ||||
| Secretary | 3.00 | $0 | $0 | $0 |
| Aris Ford | ||||
| Director | 2.00 | $0 | $0 | $0 |
| Lauren Harper | ||||
| Director | 2.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Virginia Lorne | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4737 Via Escala | AddressLine1Txt |
| City | Oceanside | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92056 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4424562715 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $89,118 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $124,865 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $147,153 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $133,743 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $141,302 | CurrentTaxYearAmt |
| Total | $636,181 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $89,118 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $124,865 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $147,153 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $133,743 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $141,302 | CurrentTaxYearAmt |
| Total | $636,181 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $491,588 | SubstantialContributorsTotAmt |
| Public Support Total170 | $144,593 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $10 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $21 | CurrentTaxYearAmt |
| Total | $31 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $22,667 | CurrentTaxYearAmt |
| Total | $22,667 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $658,879 | TotalSupportAmt |
| Public Support CY170 | 0.21950 | PublicSupportCY170Pct |
| Public Support PY170 | 0.64780 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests PY170 | Yes (X) | ThirtyThrPctSuprtTestsPY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Description of other revenue Part I line 8 | Description AmountPPP Loan Forgiven 22,667 |
| Description of other expenses Part I line 16 | Description AmountProgram Exp and Educators 1,742Kelpfest Expense 500Software 75Payroll Taxes 10,258Licenses 151Grant & Legacy Expenses 693Bank Charges 224Reimbursed Expenses 619Retirement Plan 1,385Education 180Computer 424Liability Ins 2,145Workers Comp 1,997Office 541Website 761Storage 1,541Payroll Fee 5,218 |
| Description of other assets Part II line 24 | Category Beginning of Year End of YearGrants Receivable 40,000 0Accounts Receivable 11,025 43,896 |
| Description of total liabilities Part II line 26 | Category Beginning of Year End of YearCredit Cards 0 299 |