Cetacean Logic Foundation Inc

Nonprofit profile at a glance

EIN
593141088
IRS 990 coverage
2010–2021
Forms available
Form 990 2021
Location
New Smyrna Beach, FL, USA
Phone
3864234278
Rating confidence
Limited
Sector
General Science

Reported finances

Revenue
$0
Expenses
$917
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • FRANK MARSHALL (PRESIDENT)

People named in this filing

  • HOLLY JABLON (DIRECTOR)
  • MARYE K MARSHALL (DIRECTOR)
  • MILDRED R NALEWAY (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Coastal research with focus on Florida & east coast of us

What it reported doing in 2021

For the us army corps of engineers - development of hydrologic models and the use of paleoecological data to estimate pre-drainage hydrology in south Florida, research & development of nutrient models for fl bay, models and assist with the development of hydrologic performance measures for south Florida coastal waters. For the united states geological survey, development of additional estimates of the pre-drainage hydrology in south Florida using paleoecological data. For national oceanographic and atmospheric administration, initiation of the mares project (marine and estuarine goal setting) to connect the estuarine and nearshore marine shelf conceptual ecological models for the purpose of including human dimension considerations in the conceptual models.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
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.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 8
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -34.1% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -21.9% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: -27.1% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 100% of spending went to programs
  • Governance: 4 of 4 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $917 in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 10 of 10 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 12 filing years from 2010 to 2021
  • Contacts: How to reach this organization
  • 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 — Accountability: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.