Friends of Manatee Lagoon Inc

Nonprofit profile at a glance

EIN
825477621
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
West Palm Beach, FL, USA
Phone
5616262833
Rating
56
Verdict
MIXED
Rating confidence
Moderate
Sector
Wildlife Preservation, Protection

Official website

Reported finances

Revenue
$540,143
Expenses
$326,601
Assets
$673,363
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Highest reported compensation

  • Anne Messer (Chairman): $91,664 total reported compensation
  • Sarah Marmion (Executive Dir.): $25,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Dedicated to expanding environmental education opportunities for all ages in Palm Beach County and beyond through future enhanced exhibits and experimental learning opportunities.

What it reported doing in 2025

Marine Conservation Efforts : FOML's marine conservation initiatives build community, advance environmental literacy, and directly support our mission to protect manatees, marine mammals, and their habitats. In 2025, we hosted and participated in a range of conservation education and engagement events, mobilizing the public around meaningful environmental action.Donor Stewardship & Conservation Awareness - FOML opened 2025 with a dual-purpose gathering: honoring major donors from the fall 2024 Soire for Seagrass and deepening community awareness of FOML's conservation work. Hosted at the home of Victoria and Scott Exnicios, the event drew 90 guests and featured an educational demonstration by FOML board member Jack Lighton.Citizen Science - Drift Card Program FOML partnered with the Angari Foundation on its biannual drift card program, which tracks how currents carry debris through local waterways. FOML engaged the community in decorating and releasing drift cards into Lake Worth Lagoon at two organized events in 2025 turning a scientific exercise into a hands-on public experience.Teacher Conservation Camp - FOML provided meals for a week-long summer camp led by the Angari Foundation and designed to immerse local educators in the ecosystems of Lake Worth Lagoon. Twenty-nine teachers from 20 schools participated in active, field-based conservation work. These educators return to their school communities as informed ambassadors for marine ecosystem protection.Women in Conservation Breakfast - FOML sponsored the Everglades Foundation's third annual Women in Conservation breakfast, covering meals and event promotion. The gathering drew more than 80 community members and reinforced FOML's commitment to supporting regional conservation leadership.Sunday Lecture: Mangroves & Coastal Ecosystems - FOML invited representatives from the MANG Foundation to present as part of Manatee Lagoon's Sunday Lecture series. Approximately 50 attendees gained a deeper understanding of the critical role mangroves play in sustaining healthy coastal ecosystems and the communities that depend on them.

Operating model

Revenue model
Donor-supported. 97% 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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 12
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 71
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 11%; rating input score 11
  • Program expense ratio: 13.6%; rating input score 14
  • Fundraising efficiency: $4.77 raised per $1 spent on fundraising; rating input score 15; 15th percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 39.5%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 2.06; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 35.7%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: -16% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: 24.6% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 35.5% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 11% of revenue deployed · 13.6% of spending went to programs
  • Governance: 11 of 11 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $44K in reported program spending
  • Leadership: top reported pay $92K · 12 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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: Mission deployment rate scored 11/100.
  • High — Financial Efficiency: Program expense ratio scored 14/100.
  • High — Financial Efficiency: Fundraising efficiency scored 15/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.