Center for Marine Education & Recreation

Nonprofit profile at a glance

EIN
113539597
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Oyster Bay, NY, USA
Phone
5169227245
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Education

Official website

Reported finances

Revenue
$1,639,826
Expenses
$1,670,160
Assets
$1,098,916
Liabilities
$221,864

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

22 people listed

Executive titles in this filing

  • GEORGE ELLIS (EXECUTIVE DIRECTOR)
  • ELISA SANTORO (PRESIDENT)
  • IAN GUMPRECHT (VICE PRESIDENT)

Highest reported compensation

  • GEORGE ELLIS (EXECUTIVE DIRECTOR): $150,342 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The centers mission is to operate and maintain a marine education and recreation center to foster understanding, enjoyment, and stewardship of oyster bay, long island sound, and the coastal environment. The center conducts environmental programs and workshops year round.

What it reported doing in 2024

The center conducts environmental programs and workshops year round and serves as an educational resource for families, local schools and environmental and civic organizations. The center also provides community sailing programs for adults and children, rentals and charters of sailboats as well as charters aboard the the historic oyster sloop, christeen.

Operating model

Revenue model
Other-operating. 60% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 70
  • Accountability: 100
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85%; rating input score 85
  • Program expense ratio: 66.7%; rating input score 67
  • Fundraising efficiency: $2.64 raised per $1 spent on fundraising; rating input score 8; 8th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.8%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.66; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 9%; rating input score 40; 40th percentile among comparable filings

Growth

  • Program expense growth: 0.4% per year; rating input score 100; 19th percentile among comparable filings
  • Revenue growth: 1.1% per year; rating input score 100; 19th percentile among comparable filings
  • Asset growth: 1.7% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 85% of revenue deployed · 66.7% of spending went to programs
  • Governance: 21 of 21 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $150K · 22 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 8/100.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.
  • Moderate — Sustainability: Officer compensation ratio scored 40/100.