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Top Rated

Marine Mammal Center

CharityWatch report issued
September 2018

Top-Rated Charity
CharityWatch Grade
Our independent grade based
on a number of factors.
Program Percentage
Amount spent on programs
relative to overhead.
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Contact Information

Marine Mammal Center
2000 Bunker Road, Fort Cronkhite
Sausalito, CA 94965

Other Names


Tax Status




Stated Mission

Advances global ocean conservation through marine mammal rescue & rehabilitation, scientific research, and education; work is guided & inspired by a shared vision of a healthy ocean for marine mammals & humans alike.

View similar charities
Data based on Fiscal Year Ended 09/30/2017

Program Percentage: 80%

The percentage of Marine Mammal Center's cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).


Calculated Total Expenses



Cost to Raise $100: $15

How many dollars Marine Mammal Center spends on fundraising to raise each $100 of contributions.


Calculated Total Contributions


Joint Costs

Marine Mammal Center's rating was adjusted for Joint Costs. If you are a donor who considers direct mail, telemarketing, and other Joint Cost solicitations to be true charitable programs, the below efficiency ratios, which were not adjusted for joint costs, may better reflect your goals.

Program % Cost to Raise $100
81% $14
Accounting rules allow charities to report some telemarketing, direct mail, and other solicitation costs as Program expenses. CharityWatch believes that most donors do not consider a charity's solicitation activities to be the Programs they are intending to support with their donations. We therefore adjust such expenses out of a charity's reported Program expense and add it to Fundraising expense prior to calculating its rating.

Government Funding

0% to 24%

Percentage of cash revenue
coming from government sources


Financial Documents

Entity Document Type Tax ID
The Marine Mammal Center IRS Form 990 51-0144434
The Marine Mammal Center Audited Financial Statements 51-0144434
Entity: The Marine Mammal Center
Document Type: IRS Form 990
Tax ID: 51-0144434
Entity: The Marine Mammal Center
Document Type: Audited Financial Statements
Tax ID: 51-0144434

Governance & Transparency

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
This charity is Top-Rated
What does it mean to be Top-Rated?
Marine Mammal Center
meets governance benchmarks.
Marine Mammal Center
meets transparency benchmarks.
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy Opt-Out Policy  

  Name Title Compensation
1 J.R. Boehm Executive Director $210,372
2 Nancy Sackson Past Director of Development & Marketing $164,807
3 Marci Davis CFO/Strategic Initiatives Manager $143,568
Name: J.R. Boehm
Title: Executive Director
Compensation: $210,372
Name: Nancy Sackson
Title: Past Director of Development & Marketing
Compensation: $164,807
Name: Marci Davis
Title: CFO/Strategic Initiatives Manager
Compensation: $143,568

CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.
According to The Marine Mammal Center audit of September 30, 2017 (Note 11, Concentrations):

"... Approximately 31% of total contribution revenue is comprised of amounts from two donors and approximately 57% of total bequest revenue is comprised of amounts from three donors for the year ended September 30, 2017."
According to The Marine Mammal Center (TMMC) audit of September 30, 2017 (Note 10, Donated Materials and Services), TMMC received donated materials and services in fiscal 2017 on which it placed a total value of $468,676, including $149,595 in donated "Legal and other services" and $111,365 in donated "Advertising and public relations."

[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found on the Our Process page.]

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