﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2017v2.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2018-11-19T20:42:27-05:00</ReturnTs>
    <TaxPeriodEndDt>2018-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>455178250</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ACCOUNTING AND TAX SOLUTIONS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>23 CORPORATE PLAZA STE 150</AddressLine1Txt>
        <CityNm>NEWPORT BEACH</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92660</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2017-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>710953427</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Laguna Ocean Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LAGU</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO Box 5247</AddressLine1Txt>
        <CityNm>Laguna Beach</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92652</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Louise Thornton</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>9495250885</PhoneNum>
      <SignatureDt>2018-10-31</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>TODD HAMMETT CPA</PreparerPersonNm>
      <PTIN>P01066704</PTIN>
      <PhoneNum>9493221289</PhoneNum>
      <PreparationDt>2018-11-19</PreparationDt>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <IPAddress>
        <IPv4AddressTxt>70.184.64.61</IPv4AddressTxt>
      </IPAddress>
      <IPDt>2018-11-19</IPDt>
      <IPTm>20:44:17</IPTm>
      <FederalOriginalSubmissionId>3073082018323ecqg2ad</FederalOriginalSubmissionId>
      <FederalOriginalSubmissionIdDt>2018-11-19</FederalOriginalSubmissionIdDt>
      <FilingLicenseTypeCd>P</FilingLicenseTypeCd>
      <AtSubmissionCreationDeviceId>FA27C407444C99F30C0424A564DB17468D31F9B3</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>FA27C407444C99F30C0424A564DB17468D31F9B3</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2017</TaxYr>
    <BuildTS>2019-02-21 02:37:17Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>lagunaoceanfoundation.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>124865</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>124865</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>124865</TotalRevenueAmt>
      <OtherExpensesTotalAmt>130667</OtherExpensesTotalAmt>
      <TotalExpensesAmt>130667</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-5802</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>233730</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>227928</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>189535</BOYAmt>
        <EOYAmt>165018</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>60760</BOYAmt>
        <EOYAmt>62910</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>250295</BOYAmt>
        <EOYAmt>227928</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>16565</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>233730</BOYAmt>
        <EOYAmt>227928</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Preserve and Protect beaches</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>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>
        <GrantsAndAllocationsAmt>124865</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>130667</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>130667</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Louise B Thornton</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Ed Almanza</PersonNm>
        <TitleTxt>Vice Chairman</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Candice Burroughs</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jayson Smith</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Robin Zur Schmeide</PersonNm>
        <TitleTxt>Chairman</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Monica Tuchscher</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Louise Thornton</PersonNm>
        <USAddress>
          <AddressLine1Txt>1017 Balboa Ave</AddressLine1Txt>
          <CityNm>Laguna Beach</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92651</ZIPCd>
        </USAddress>
        <PhoneNum>9495250885</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>138465</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>136273</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>139391</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>89118</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>124865</CurrentTaxYearAmt>
        <TotalAmt>628112</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>138465</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>136273</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>139391</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>89118</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>124865</CurrentTaxYearAmt>
        <TotalAmt>628112</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>80026</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>548086</PublicSupportTotal170Amt>
      <TotalSupportAmt>628112</TotalSupportAmt>
      <PublicSupportCY170Pct>0.87260</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B" />
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountProgram Educators 97,731Office Expense 516Estuary Expense 14,538Docent Expense 2,212Education 1,307Licenses 25Advertising 1,310Bank Charges 262BOD Meetings 260Insurance 3,341PO Box Rental 168Accounting 2,755Website 4,950Storage 1,244Interest 48</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearGrants Receivable 60,638 55,125Bank Fee Receivable 122 24Accounts Receivable 0 7,761</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearAccrued Expenses 16,395 0Credit Cards 170 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>