National Marine Mammal Foundation Inc

Nonprofit profile at a glance

EIN
261501109
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-N 2008
Location
San Diego, CA, USA
Phone
8773605527
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Research Institutes and/or Public Policy Analysis

Official website

Reported finances

Revenue
$13,912,987
Expenses
$14,075,688
Assets
$4,073,964
Liabilities
$928,044

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

Leadership & pay

12 people listed

Executive titles in this filing

  • CYNTHIA SMITH (President & CEO)

Highest reported compensation

  • CYNTHIA SMITH (President & CEO): $350,563 total reported compensation
  • DORIAN HOUSER (Dir of Conserv Biology): $294,894 total reported compensation
  • MIKE MARCHESANO (CFO): $203,141 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The nmmf's mission is to improve and protect life for marine mammals, humans, and our shared oceans through science, service, and education. Our vision is to be the leading laboratory in marine mammal science, where critical questions about marine mammal health, welfare, and conservation are answered by an unparalleled team of experts, and significant contributions are made locally and globally.

What it reported doing in 2024

We approach our mission with great compassion and respect for marine mammals, which serves as a guiding light as we protect their wellbeing and welfare. Our team of experts answers critical questions about marine mammal health, welfare, and conservation, and makes significant contributions locally and globally through science, education, and outreach.

Operating model

Revenue model
Grant-funded. 91% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 96% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 73
  • Accountability: 88
  • Sustainability: 22
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92%; rating input score 92
  • Program expense ratio: 90.6%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Limited
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 16th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.2%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0.29; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 12.7%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 2.5% per year; rating input score 100; 22nd percentile among comparable filings
  • Revenue growth: 2.1% per year; rating input score 100; 18th percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: 92% of revenue deployed · 90.6% of spending went to programs
  • Governance: 4 of 5 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $12.8M in reported program spending
  • Leadership: top reported pay $351K · 12 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 6 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 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 — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.