2024-02-08T10:25:51-06:00 2023-09-30 GARY MCGEE & CO LLP 1000 SW BROADWAY SUITE 1200 PORTLAND OR 97205 990 2022-10-01 930877807 OREGON COAST AQUARIUM INC OREG 5418673474 2820 SE FERRY SLIP ROAD NEWPORT OR 97365 CARRIE LEWIS PRESIDENT & CEO 5418673474 2024-02-08 CARRIE LEWIS 999009999 1 YEE LEE MCGEE P01294356 5032222515 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CARRIE LEWIS 2820 SE FERRY SLIP ROAD NEWPORT OR 97365 15324871 0 X WWW.AQUARIUM.ORG X 1984 OR SEE SCHEDULE O 12 10 126 266 0 0 6892165 4928814 9324194 9301156 -81017 385047 294340 457281 16429682 15072298 0 0 0 0 4865821 5380484 0 0 502678 4995371 5903021 9861192 11283505 6568490 3788793 48052002 50715034 8608819 7449777 39443183 43265257 X THE AQUARIUM'S MISSION IS TO MAINTAIN THE HIGHEST QUALITY AQUATIC AND MARINE SCIENCE PROGRAMS FOR RECREATION AND EDUCATION SO THAT THE PUBLIC BETTER UNDERSTANDS, CHERISHES, AND CONSERVES THE WORLD'S NATURAL MARINE AND COASTAL RESOURCES. 0 0 5387316 MARINE LIFE EXHIBITIONS AND CARE - THE AQUARIUM MAINTAINS AND CARES FOR OVER 500 SPECIES OF ANIMALS IN STUNNING INDOOR AND OUTDOOR EXHIBITS AT ITS 30-ACRE MARINE FACILITY. SOME OF THE CURRENT EXHIBITS INCLUDE PASSAGES OF THE DEEP, SEALS & SEA LIONS, JELLIES, SEA OTTERS, GIANT PACIFIC OCTOPUS, SEABIRD AVIARY, AND OTHERS. THE PRIMARY FUNCTION OF THE ANIMAL HUSBANDRY DEPARTMENT IS TO PROVIDE CARE AND A HEALTHY ENVIRONMENT FOR THE MARINE ANIMALS. THE DEPARTMENT IS RESPONSIBLE FOR ALL ASPECTS OF ANIMAL HUSBANDRY, LIFE SUPPORT, REHABILITATION, ANIMAL COLLECTION, TRANSPORT, AND ALL DIVE PROGRAMS ASSOCIATED WITH THE AQUARIUM. 1996796 9301156 VISITOR SERVICES AND MARKETING - THE AQUARIUM PROVIDES INFORMATION AND RELATED SERVICES TO VISITORS, STUDENTS, RESEARCHERS, SCHOLARS, AND OTHERS INTERESTED IN THE AQUARIUM'S EXHIBITS, PROGRAMS, AND OTHER ACTIVITIES. IN ADDITION, THE AQUARIUM CONDUCTS BROADER EFFORTS TO COMMUNICATE WITH THE GENERAL PUBLIC ABOUT MARINE LIFE AND OREGON'S COASTAL ECOSYSTEMS, AND PROMOTE THE AQUARIUM'S EDUCATIONAL PROGRAMS AND SERVICES. 1038933 EDUCATION AND OUTREACH - THE AQUARIUM OFFERS ONSITE, ONLINE AND OUTREACH EDUCATION PROGRAMS, INCLUDING VIRTUAL FIELD TRIPS AND CAREER EXPLORATIONS. THE AQUARIUM PARTNERS WITH LINCOLN COUNTY SCHOOL DISTRICT (LCSD) ON AN OCEAN LITERACY INITIATIVE POSTING TEACHER RESOURCES WITH GRADE-SPECIFIC LESSONS LINKED TO NATIONAL OCEAN LITERACY PRINCIPLES AND OREGON STATE STANDARDS. THE AQUARIUM HAS A YOUTH VOLUNTEER PROGRAM THAT TRAINS SUMMER INTERPRETERS AND OFFERS WINTER PROJECTS. THE AQUARIUM, IN COLLABORATION WITH LCSD, MODIFIED THE YOUTH VOLUNTEER PROGRAM TO TRAIN BILINGUAL NATURAL HISTORY INTERPRETERS. ON-SITE, THE AQUARIUM FACILITATES BEHIND-THE-SCENES TOURS AND SCHOOL FIELD TRIPS AS WELL AS A VARIETY OF ADDED-VALUE PROGRAMS SUCH AS NARRATED PELICAN PRESENTATIONS. CONTINUED ON SCHEDULE O.FUNDED BY IMLS, THE AQUARIUM'S EDUCATORS USE ANIMAL "AMBASSADORS" TO TEACH VISITORS ABOUT COASTAL WILDLIFE, AND INSTILL EMPATHY TOWARD MISUNDERSTOOD SPECIES. 8423045 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 34 0 126 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 12 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 OR X GREG HOARD DIRECTOR OF FINANCE 5418673474 2820 SE FERRY SLIP ROAD NEWPORT OR 97365 W BRENT DENHAM PE PMP CHAIR 2.00 X X 0 0 0 DUSTIN CAPRI FIRST VICE CHAIR 2.00 X X 0 0 0 SIGNE GRIMSTAD CPA TREASURER 2.00 X X 0 0 0 CHARLOTTE BOXER SECRETARY (THRU 2/2023) 2.00 X X 0 0 0 JAY B FINEMAN SECRETARY (BEG. 2/2023) 2.00 X X 0 0 0 LAURA ANDERSON BOARD MEMBER 2.00 X 0 0 0 DR ROBERT COWEN BOARD MEMBER 2.00 X 0 0 0 DR DANIEL E LEWER BOARD MEMBER 2.00 X 0 0 0 BARRY MILLER BOARD MEMBER 2.00 X 0 0 0 GARETH OLDS BOARD MEMBER 2.00 X 0 0 0 DR BIRGITTE RYSLINGE BOARD MEMBER 2.00 X 0 0 0 BRAND SCHLESINGER BOARD MEMBER 2.00 X 0 0 0 CARRIE LEWIS PRESIDENT & CEO 40.00 X 229209 0 17080 JESSICA HOLLIDAY CFO (THRU 3/2022) 40.00 X 56768 0 2665 GREG HOARD DIRECTOR OF FINANCE (BEG. 3/2022) 40.00 X 0 0 0 285977 0 19745 1 0 1 0 ANDERSON CONSTRUCTION 6712 N CUTTER CIRCLE PORTLAND OR 97217 CONSTRUCTION SERVICES 4335823 EHDD ARCHITECTURE PIER 55 1101 ALASKAN WAY SUITE 20 SEATTLE WA 98101 ARCHITECTURE 604873 SHIELS OBLETZ JOHNSEN INC 421 SW 6TH AVENUE SUITE 750 PORTLAND OR 97204 PROJECT MANAGEMENT 229218 CFO SELECTIONS LLC 1155 SW MORRISON STREET SUITE 31 PORTLAND OR 97205 ACCOUNTING 155843 AQUA LOGIC INC 2806 GRAY FOX ROAD MONROE NC 28110 WATER COOLED MARINE CHILLER 147752 9 772803 2645348 1510663 16233 4928814 ADMISSIONS 900099 8437884 8437884 GIFT SHOP RENT INCOME 459420 838509 838509 MEMBERSHIP DUES 900099 24763 24763 9301156 442171 442171 10174 24020 0 0 10174 24020 34194 34194 57124 -57124 -57124 -57124 561688 195449 366239 366239 OTHER REVENUE 900099 56848 56848 56848 15072298 9301156 0 842328 329731 25920 277891 25920 113178 113178 3807715 2292379 1292616 222720 76142 43373 29576 3193 669850 351180 286484 32186 383868 222958 138691 22219 604 604 143739 143739 34415 34415 552154 234178 283981 33995 589434 588134 1300 237051 53093 122066 61892 36218 36218 713886 540321 166548 7017 94827 68153 23767 2907 28138 15509 11492 1137 307455 236740 67640 3075 1394922 1074090 306883 13949 107845 83041 23725 1079 OTHER SUPPLIES 902603 726734 164708 11161 MAINTENANCE AND REPAIRS 376005 73777 298549 3679 BANK FEES 306622 304888 1734 OTHER EXPENSES 77103 8438 64284 4381 1366961 -1384714 17753 11283505 8423045 2357782 502678 4604980 485961 12451787 328397 4014153 2357779 110770 90890 27167 23920 347615 172109 59840658 32661290 25274139 27179368 18683655 1221391 1392955 48052002 50715034 2196799 1501943 12585 13361 6317010 5680985 82425 253488 8608819 7449777 X 30547572 35527458 8895611 7737799 39443183 43265257 48052002 50715034 X 3788793 17951 15330 X X 0 1 X 1 0 X 3479551 4458392 13639089 6367472 4436292 32380796 367662 157135 473269 524693 492522 2015281 3847213 4615527 14112358 6892165 4928814 34396077 6301456 28094621 88810 47751 43586 60463 476365 716975 101542 83431 54737 36614 56848 333172 35446224 40312901 0.79260 0.77970 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2018 AMOUNT: $ 101,542. 2019 AMOUNT: $ 83,431. 2020 AMOUNT: $ 54,737. 2021 AMOUNT: $ 36,614. 2022 AMOUNT: $ 56,848. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 34415 34415 10746412 10780827 689041 172260 0 0 529569 528841 623552 689041 2371003 3556505 28488 30000 10800 34415 103703 132392 132210 155888 172260 592750 889125 154519 13222 3365 164376 70848 100000 -16329 154519 51728 19120 70848 51996 -268 51728 50000 1996 51996 1.00000 1 0 2581644 2581644 44957455 28463586 16493869 9534620 4197704 5336916 2766939 2766939 27179368 ACCRUED INTEREST 23968 LIFE ESTATE BENEFICIARY USE OBLIGATION 55376 LEASE LIABILITIES - OPERATING LEASES 174144 253488 15105579 17951 15330 33281 15072298 0 15072298 11283505 0 11283505 0 11283505 PART V, LINE 4: INVESTMENT RETURN ON THE ENDOWMENT IS FOR GENERAL OPERATIONS AND ADMISSIONS FOR FOSTER CHILDREN AND FAMILIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN LIFE ESTATE 2,108. NET CHANGE IN INTEREST IN ASSETS HELD BY THE OREGON COMMUNITY FOUNDATION 13,222. X X 0 0 0 0 0 0 0 0 0 CARRIE LEWIS PRESIDENT & CEO 229209 0 0 0 0 0 9182 0 7898 0 246289 0 0 0 PART I, LINE 3 FROM THE EXECUTIVE COMMITTEE, THE CHAIR SELECTS MEMBERS TO REVIEW THE PERFORMANCE OF THE CEO FOR THE LAST YEAR AS WELL AS THE COMPENSATION PACKAGE. THEY RESEARCH COMPARABLE SALARIES LOCALLY AND WITH OTHER AZA AQUARIUMS. THE AQUARIUM CONDUCTED A COMPENSATION REVIEW OF ITS MANAGEMENT AND OTHER STAFF IN AUGUST 2022 USING TWO MAIN SOURCES: THE 2021 AZA MEMBER COMPENSATION REPORT (AZA REPORT) AND THE CASCADE EMPLOYER'S ASSOCIATION 2022 REGIONAL PAY SURVEY WAGE REPORT (CASCADE EMPLOYER'S REPORT). GATHERED FROM HR IS THE CURRENT PACKAGE IN PLACE ALONG WITH THE HISTORY. ALSO PROVIDED FROM THE FINANCE DIRECTOR IS THE CURRENT YEAR'S BUDGET FOR COMPENSATION. AFTER A REVIEW OF THE FINANCIAL POSITION OF THE AQUARIUM AND DISCUSSION OF THE WORK LOAD THE CEO IS UNDER, CONSENSUS IS MADE ON A NEW PACKAGE WITH GOALS FOR THE UPCOMING YEAR. THE CHAIR REVIEWS IN PERSON WITH THE CEO ON THESE GOALS AND COMPENSATION. FORM 990, PART I, LINE 1: THE OREGON COAST AQUARIUM IS A PRIVATE, NONPROFIT AQUATIC AND MARINE SCIENCE EDUCATIONAL FACILITY OFFERING A FUN AND INTERESTING WAY TO LEARN ABOUT OREGON'S UNIQUE COASTAL ECOSYSTEM. SINCE IT OPENED ITS DOORS IN 1992, THE AQUARIUM HAS EDUCATED AND ENTERTAINED MILLIONS OF VISITORS TO THE CENTRAL OREGON COAST, AND HAS BEEN A MODEL FOR MARINE RESEARCH AND CONSERVATION. THE AQUARIUM IS DEDICATED TO TEACHING MARINE WILDLIFE AND OCEAN PRESERVATION THROUGH RESPONSIBLE MANAGEMENT AND EXHIBITION OF MARINE LIFE. OBJECTIVES OF THE AQUARIUM ARE TO DEVELOP AND PURSUE CONSERVATION, DEVELOP AND PROVIDE EDUCATION AND RESEARCH PROGRAMS OF LOCAL AND GLOBAL SIGNIFICANCE, FOSTER AN AWARENESS AND APPRECIATION OF OREGON'S COASTAL ENVIRONMENT AND THE INTERDEPENDENCE OF OUR GLOBAL ECOSYSTEM, AND SERVE AS A COMMUNITY RESOURCE AND RECREATIONAL CENTER. IN 2016, THE OREGON COAST AQUARIUM EMBARKED ON A FIVE YEAR AGGRESSIVE AND NECESSARY CAPITAL CAMPAIGN TO RAISE $12.5 MILLION FOR CAPITAL IMPROVEMENTS TO THE FACILITY AND ANIMAL EXHIBITS. THE PROJECTS IDENTIFIED ARE TO: 1) BUILD A MARINE WILDLIFE REHABILITATION CENTER 2) ENHANCE THE GRAND HALL AND NATURE PLAY AREA (CONSTRUCTION BEGAN IN 2020) 3) RENOVATE EXISTING EXHIBIT GALLERIES (EXHIBITS IN PROGRESS) 4) EXPAND OUR OUTREACH AND EDUCATIONAL PROGRAMMING FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM. THE COMPLETED FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE AND SUBMITTED TO THE FULL BOARD PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C RELATED PARTY TRANSACTIONS ARE REPORTED TO THE FULL BOARD AT EACH QUARTERLY MEETING. THE BOARD THEN VOTES ON WHETHER OR NOT TO ACCEPT THE TRANSACTIONS. FORM 990, PART VI, SECTION B, LINE 15A FROM THE EXECUTIVE COMMITTEE, THE CHAIR SELECTS MEMBERS TO REVIEW THE PERFORMANCE OF THE CEO FOR THE LAST YEAR AS WELL AS THE COMPENSATION PACKAGE. THEY RESEARCH COMPARABLE SALARIES LOCALLY AND WITH OTHER AZA AQUARIUMS. THE AQUARIUM CONDUCTED A COMPENSATION REVIEW OF ITS MANAGEMENT AND OTHER STAFF IN AUGUST 2022 USING TWO MAIN SOURCES: THE 2021 AZA MEMBER COMPENSATION REPORT (AZA REPORT) AND THE CASCADE EMPLOYER'S ASSOCIATION 2022 REGIONAL PAY SURVEY WAGE REPORT (CASCADE EMPLOYER'S REPORT). GATHERED FROM HR IS THE CURRENT PACKAGE IN PLACE ALONG WITH THE HISTORY. ALSO PROVIDED FROM THE FINANCE DIRECTOR IS THE CURRENT YEAR'S BUDGET FOR COMPENSATION. AFTER A REVIEW OF THE FINANCIAL POSITION OF THE AQUARIUM AND DISCUSSION OF THE WORK LOAD THE CEO IS UNDER, CONSENSUS IS MADE ON A NEW PACKAGE WITH GOALS FOR THE UPCOMING YEAR. THE CHAIR REVIEWS IN PERSON WITH THE CEO ON THESE GOALS AND COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN LIFE ESTATE 2,108. CHANGE IN BENEFICIAL INTEREST IN ASSETS HELD BY OREGON COMMUNITY FOUNDATION 13,222. PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.