Coalition for Enhanced Marine Resources

Nonprofit profile at a glance

EIN
943326075
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Sacramento, CA, USA
Phone
9164922697
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Water Resource, Wetlands Conservation and Management

Official website

Reported finances

Revenue
$272,500
Expenses
$307,374
Assets
$313,765
Liabilities
$26,024

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

Leadership & pay

3 people listed

People named in this filing

  • BARRY BROAD (CHAIRMAN)
  • TOM RAFTICAN (SECRETARY/TREASURER)
  • ERMELINDA RUIZ (MEMBER)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The goal of the coalition for enhanced marine resources (cemr) is to encourage the development and use of artificial reefs in California by educating the public and engaging in advocacy regarding legislation and public policy proposals to facilitate the establishment of programs that will promote, enhance and augment the quality, use and enjoyment of open coastal marine resources.

What it reported doing in 2024

The organization managed public education efforts as they related to rigs, to reefs and artificial reef policies.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96%; rating input score 96
  • Program expense ratio: 85.1%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -12.8%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 1.02; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 11.1% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 7% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 17.2% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 96% of revenue deployed · 85.1% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $262K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Highest-paid contractors: 1 contractor listed · $191K reported
  • Consistency: 17 of 17 current checks pass
  • Schedules: 2 filed schedules · includes major donors
  • Filing history: 11 filing years from 2013 to 2024
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Operating margin scored 20/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.
  • High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.