Top-Rated Charity
Website
View similar charities
Ratings & Metrics
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.
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.
Top Salaries
| 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 |
|
1 Name: J.R. Boehm Title: Executive Director Compensation: $210,372 |
|
2 Name: Nancy Sackson Title: Past Director of Development & Marketing Compensation: $164,807 |
|
3 Name: Marci Davis Title: CFO/Strategic Initiatives Manager Compensation: $143,568 |
Analysts' Notes
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.] |