Mother of Corals

Nonprofit profile at a glance

EIN
851247132
IRS 990-EZ coverage
2025–2025
Forms available
Form 990-EZ 2025, Form 990-N 2024
Location
Denver, CO, USA
Phone
3038849769
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Management & Technical Assistance

Official website

Reported finances

Revenue
$108,704
Expenses
$65,861
Assets
$65,320
Liabilities
$714

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Krista Shoe (Executive Director)

People named in this filing

  • Krista Shoe (Executive Director)
  • Alexandra Koll (Secretary)
  • Chad Koll (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Charitable organization focused on environmental restoration and education.

What it reported doing in 2025

Diving services expense, job supplies, group hosting expense, project expense, software expense

Operating model

Revenue model
Donor-supported. 61% 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

SUPPORTED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 100
  • Sustainability: 65
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 39.5%; rating input score 39
  • Program expense ratio: 65.1%; rating input score 65

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 39.4%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 0.99; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 15.2%; rating input score 19; 19th percentile among comparable filings

Growth

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

Details

  • Where the money goes: 39.5% of revenue deployed · 65.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $43K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 39/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.