Moonjelly Foundation

Nonprofit profile at a glance

EIN
882949785
IRS 990 coverage
2023–2023
Forms available
Form 990 2023, Form 990-N 2022
Location
Philadelphia, PA, USA
Phone
8083454538
Rating
51
Verdict
MIXED
Rating confidence
Moderate
Sector
Water Resource, Wetlands Conservation and Management

Reported finances

Revenue
$200,000
Expenses
$142,785
Assets
$57,315
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • Martin Bryce Groark (President)

Highest reported compensation

  • Martin Bryce Groark (President): $73,500 total reported compensation
  • Hans Henrik Heming (Treasurer): $12,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Moonjelly Foundation supports Indigenous-led research knowledge sharing and community-based initiatives focused on ocean health food systems and ecosystem restoration. The organization convenes leaders supports collaborative projects and works on practical solutions that strengthen environmental and community resilience.

What it reported doing in 2023

Moonjelly Foundation supported early-stage program development focused on Indigenous-led ocean watershed and food systems stewardship across the Pacific. Activities included partnership development research coordination convening design and relationship-building with Indigenous knowledge holders community partners and academic collaborators. In 2023 the organization focused on building the foundation for future programs related to traditional food systems ocean conservation ecological restoration and knowledge-sharing across Pacific communities.

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

MIXED - A large share of available resources goes toward mission work. A relatively small share of voting board members are independent and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 58
  • Accountability: 9
  • Sustainability: 54
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.8%; rating input score 70
  • Program expense ratio: 97.8%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 28.6%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 0.4; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 59.9%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 69.8% of revenue deployed · 97.8% of spending went to programs
  • Governance: 0 of 2 board members independent · 2 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $140K in reported program spending
  • Leadership: top reported pay $74K · 2 people listed
  • Consistency: 41 of 41 current checks pass
  • Schedules: 4 filed schedules · includes major donors and foreign activity
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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: Independent voting board scored 0/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.