LAGUNA OCEAN FOUNDATION: Form 990EZ, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- LAGUNA OCEAN FOUNDATION (EIN 71-0953427)
- Tax period
- 2018-07-01 to 2019-06-30
- Filed
- 2019-12-11
- IRS object ID
- 201923459349201002
- Schema version
- 2018v3.1
- 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 | 2019-12-11T16:40:29-05:00 | ReturnTs |
| Tax Period End | 2019-06-30 | 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 | 2018-07-01 | 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 | 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 | 2019-10-23 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TODD HAMMETT CPA | PreparerPersonNm |
| PTIN | P01066704 | PTIN |
| Phone | 9493221289 | PhoneNum |
| Preparation | 2019-12-11 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 70.184.64.61 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-12-11 | IPDt |
| IP Tm | 16:42:40 | IPTm |
| Federal Original Submission Id | 30730820193450utjmfe | FederalOriginalSubmissionId |
| Federal Original Submission Id | 2019-12-11 | FederalOriginalSubmissionIdDt |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | FA27C407444C99F30C0424A564DB17468D31F9B3 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | FA27C407444C99F30C0424A564DB17468D31F9B3 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-04-17 16:48:07Z | 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 | $147,153 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $147,153 | ContributionsGiftsGrantsEtcAmt |
| Total Revenue | $147,153 | TotalRevenueAmt |
| Other Expenses Total | $129,332 | OtherExpensesTotalAmt |
| Total Expenses | $129,332 | TotalExpensesAmt |
| Excess Or Deficit For Year | $17,821 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $227,928 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $245,749 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $165,018 | BOYAmt |
| EOY | $184,277 | 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 | $62,910 | BOYAmt |
| EOY | $62,601 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $227,928 | BOYAmt |
| EOY | $246,878 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,129 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $227,928 | BOYAmt |
| EOY | $245,749 | 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 | $147,153 | GrantsAndAllocationsAmt |
| Program Service Expenses | $129,332 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $129,332 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (7 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 |
| Candice Burroughs | ||||
| Director | 2.00 | $0 | $0 | $0 |
| Jayson Smith | ||||
| Director | 2.00 | $0 | $0 | $0 |
| Robin Zur Schmeide | ||||
| Chairman | 3.00 | $0 | $0 | $0 |
| Monica Tuchscher | ||||
| Director | 2.00 | $0 | $0 | $0 |
| Morgan Just | ||||
| Treasurer | 6.00 | $0 | $0 | $0 |
| Cindy Love | ||||
| Secretary | 0.00 | $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 | Anne McGraw | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1278 Glenneyre Ste 285 | AddressLine1Txt |
| City | Laguna Beach | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92651 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9496737288 | 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 | $136,273 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $139,391 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $89,118 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $124,865 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $147,153 | CurrentTaxYearAmt |
| Total | $636,800 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $136,273 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $139,391 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $89,118 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $124,865 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $147,153 | CurrentTaxYearAmt |
| Total | $636,800 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $152,828 | SubstantialContributorsTotAmt |
| Public Support Total170 | $483,972 | PublicSupportTotal170Amt |
| Total Support | $636,800 | TotalSupportAmt |
| Public Support CY170 | 0.76000 | PublicSupportCY170Pct |
| Public Support PY170 | 0.87260 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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 (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Description of other expenses Part I line 16 | Description AmountProgram Educators 96,069Kelpfest Expense 2,254Estuary Expense 500Docent Expense 700Education 2,123Licenses 80Advertising 1,251Bank Charges 267BOD Meetings 150Insurance 1,605Supplies 985Legal & Professional 6,726Volunteer Appreciation 465Internet 250Storage 1,260Dues & Subscriptions 50Interest 118Misc 91Postage 182Biological Survey 14,206 |
| Description of other assets Part II line 24 | Category Beginning of Year End of YearGrants Receivable 55,125 55,125Bank Fee Receivable 24 0Accounts Receivable 7,761 7,476 |
| Description of total liabilities Part II line 26 | Category Beginning of Year End of YearAccounts Payable 0 240Credit Cards 0 889 |