2024-10-08T03:17:41-00:00 2023-12-31 473342732 Munger & Company CPAs 1818 Avocado Road Oceanside CA 92054 990 2023-01-01 330862531 OCEAN DISCOVERY INSTITUTE OCEA 6197958365 4255 Thorn Street San Diego CA 92105 Shara Fisler Executive Director 6197958365 2024-10-08 true Roland W Munger P01871456 7607308020 2024-10-08 2023 2024-10-15 13:58:12Z Shara Fisler 4255 Thorn Street San Diego CA 92105 4572081 false X www.oceandiscoveryinstitute.org X 1999 CA See Schedule O 21 21 60 50 0 3352003 3784679 295000 295000 318 109687 199388 261633 3846709 4450999 0 0 1869986 2579201 0 516114 1107196 1164140 2977182 3743341 869527 707658 19639328 20081274 10854684 10483389 8784644 9597885 X See Schedule O false false 2836660 295000 OCEAN DISCOVERY INSTITUTE THE INSTITUTE IS A CALIFORNIA NON-PROFIT CORPORATION ORGANIZED IN 1999. TO INSPIRE THE NEXT GENERATION OF SCIENCE LEADERS, OCEAN DISCOVEY INSTITUTE CREATES LEARNING EXPERIENCES FOR YOUNG PEOPLE TRAIDITIONALLY EXCLUDED FROM SCIENCE DUE TO RACE, INCOME STATUS, AND EDUCATIONAL OPPORTUNITY. THE EDUCATION SERVICES ARE PROVIDED TUITION FREE AND PRIMARILY BENEFIT LOWER INCOME STUDENTS IN CITY HEIGHTS, CA CURRENTLY, APPROXIMATELY 7,000 YOUNG PEOPLE PARTICIPATE IN HANDS ON SCIENCE AND CONSERVATION PROGRAMS AND THE INSTITUE IS GROWING TO SERVE 10,000 STUDENTS. THE INSTITUTE ALSO ENGAGEES SAN DIEGO TEACHERS, STEM PROFESSIONALS, AND COMMUNITY MEMBERS AS VOLUNTEERS. 2836660 true true false false false false false false false true true false false false true false true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 18 0 true 60 true false false false false false false false false false false false false false X 21 21 false false false false false false false true true false false true true true true true true true true false CA X X X Elvia Meza 6197958365 4255 Thorn Street San Diego CA 92105 Shara Fisler Executive Director 040.00 X 151847 0 0 Lindsay McKay Associate Director 040.00 X 124735 0 0 Sandy MacKenzie Director of Philanthropy 040.00 X 119258 0 0 Elvia Meza Director of Finance Admin 040.00 X 110306 0 0 Scott Grimes Board Member 005.00 X 0 0 0 Dan McClellan Board Member 005.00 X 0 0 0 Kristen Koch Board Member 005.00 X 0 0 0 Kurt Gering Board Member 005.00 X 0 0 0 Matthew Mitchell Board Member 005.00 X 0 0 0 Heather Bentley Vice Chair 005.00 X X 0 0 0 Rudy Vargas Chair 005.00 X X 0 0 0 Theodore J Griswold Board Member 005.00 X 0 0 0 John Johns Board Member 005.00 X 0 0 0 Dr Noelle Norton Board Member 005.00 X 0 0 0 Tara Marathe Secretary 005.00 X X 0 0 0 Jessica Mier Board Member 005.00 X 0 0 0 Jasmine Davenport Board Member 005.00 X 0 0 0 Vanessa Sandoval Board Member 005.00 X 0 0 0 Sean Caddell Board Member 005.00 X 0 0 0 Tres Conrique Board Member 005.00 X 0 0 0 Ileana Ovalle Board Member 005.00 X 0 0 0 Scott Pearson Board Member 005.00 X 0 0 0 Devon Gibson Treasurer 005.00 X X 0 0 0 Barbra Calantas Board Member 005.00 X 0 0 0 Anai Novoa Board Member 005.00 X 0 0 0 506146 4 false false false 3784679 3784679 Program fees and income 295000 295000 295000 109687 109687 382715 121082 261633 261633 4450999 295000 371320 0 0 0 0 506146 160526 204659 140961 0 1749135 1467178 51825 230132 18496 13354 2109 3033 129836 93702 14760 21374 175588 126727 19969 28892 0 36 36 10800 10800 0 0 183227 167437 15790 854 854 82293 78904 3389 22518 22518 0 71034 66772 2131 2131 110726 110445 281 0 12925 12925 17585 5678 11907 0 470116 389370 32996 47750 33930 27374 6556 Equipment and Rental Maintenance 48471 37686 8060 2725 Postage and Printing 29210 25774 3436 Licenses and Permits 5954 5954 64461 51678 8470 4313 3743341 2836660 390567 516114 X 4247879 918259 1924045 90726 195042 5650 4699 84707 61911 17467640 2674194 15178859 14793446 2156971 31507 26901 19639328 20081274 63805 85209 87500 148361 144496 10555018 10253684 10854684 10483389 X 8110856 7671431 673788 1926454 8784644 9597885 19639328 20081274 707658 105583 X false true X true false X 1926472 1981201 2372162 3352003 3784679 13416517 294110 295000 295000 295000 295000 1474110 2220582 2276201 2667162 3647003 4079679 14890627 14890627 9365 4521 1120 318 109687 125011 0 9365 4521 1120 318 109687 125011 0 448050 524045 317309 372052 382715 2044171 2677997 2804767 2985591 4019373 4572081 17059809 0.87280 0.94620 0.00730 0.00060 X Part III Section B Line 12 This line includes special event revenues. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 1144894 404900 1549794 149694 995200 1144894 149694 149694 0.52000 0.48000 false false 495491 495491 16303929 2152472 14151457 668220 521722 146498 14793446 Financial derivatives and other financial products Closely-held equity interests Federal income taxes Lease Liability 27017 Lease Liability 10226667 10253684 4556582 105583 105583 4450999 4450999 3743341 3743341 3743341 Events 382715 382715 86012 35070 382715 382715 86012 35070 121082 261633 Form 990, Part I, Line 1 OCEAN DISCOVERY INSTITUTE THE INSTITUTE IS A CALIFORNIA NON-PROFIT CORPORATION ORGANIZED IN 1999. TO INSPIRE THE NEXT GENERATION OF SCIENCE LEADERS, OCEAN DISCOVEY INSTITUTE CREATES LEARNING EXPERIENCES FOR YOUNG PEOPLE TRADITIONALLY EXCLUDED FROM SCIENCE DUE TO RACE, INCOME STATUS, AND EDUCATIONAL OPPORTUNITY. THE EDUCATION SERVICES ARE PROVIDED TUITION FREE AND PRIMARILY BENEFIT LOWER INCOME STUDENTS IN CITY HEIGHTS, CA CURRENTLY, APPROXIMATELY 7,000 YOUNG PEOPLE PARTICIPATE IN HANDS ON SCIENCE AND CONSERVATION PROGRAMS AND THE INSTITUE IS GROWING TO SERVE 10,000 STUDENTS. THE INSTITUTE ALSO ENGAGEES SAN DIEGO TEACHERS, STEM PROFESSIONALS, AND COMMUNITY MEMBERS AS VOLUNTEERS. Form 990, Part III, Line 1 OCEAN DISCOVERY INSTITUTE THE INSTITUTE IS A CALIFORNIA NON-PROFIT CORPORATION ORGANIZED IN 1999. TO INSPIRE THE NEXT GENERATION OF SCIENCE LEADERS, OCEAN DISCOVEY INSTITUTE CREATES LEARNING EXPERIENCES FOR YOUNG PEOPLE TRADITIONALLY EXCLUDED FROM SCIENCE DUE TO RACE, INCOME STATUES, AND EDUCATIONAL OPPORTUNITY. THE EDUCATION SERVICES ARE PROVIDED TUITION FREE AND PRIMARILY BENEFIT LOWER INCOME STUDENTS IN CITY HEIGHTS, CA CURRENTLY, APPROXIMATELY 7,000 YOUNG PEOPLE PARTICIPATE IN HANDS ON SCIENCE AND CONSERVATION PROGRAMS AND THE INSTITUE IS GROWING TO SERVE 10,000 STUDENTS. THE INSTITUTE ALSO ENGAGEES SAN DIEGO TEACHERS, STEM PROFESSIONALS, AND COMMUNITY MEMBERS AS VOLUNTEERS. Form 990, Part VI, Line 11b THE TREASURER PRE-APPROVES THE TAX RETURNS AND THEN THE BOARD OF DIRECTORS IS E-MAILED PREPARED TAX RETURNS ONE WEEK BEFORE THE BOARD MEETING. AT THE MEETING A VOTE IS TAKEN TO APPROVE TAX RETURNS Form 990, Part VI, Line 12c NEW BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT INDICATING THAT THEY HAVE NO CONFLICTS OF INTEREST OR POTENTIAL CONFLICTS OF INTEREST. AN INQUIRY REGARDING ANY CONFLICTS OF INTEREST IS DISCUSSED ANNUALLY AT A BOARD MEETING TO ENSURE COMPLIANCE WITH THE POLICY. Form 990, Part VI, Line 15A THE BOARD OF DIRECTORS CONDUCTS AN ANNUAL REVIEW OF THE EXECUTIVE DIRECTOR AND DECIDES ON HIS/HER SALARY BY COMPARING IT WITH THE SALARIES OF OTHER EXECUTIVE DIRECTORS IN THE AREA. Form 990, Part VI, Line 19 THE 990 IS AVAILABLE ON GUIDESTAR.ORG AND IS ALSO AVAILABLE ON OCEANDISCOVERY.ORG. Form 990, Part X, Line 19 The Living Lab is a world class educational facility created in a partnership with the San Diego Unified School District SDUSD. In connection with this project, Ocean Discovery Institute contributed approximately 5 million and SDUSD contributed approximately 11 million toward the construction and development of The Living Lab. In 2018, The Living Lab was open and Ocean Discovery obtained the exclusive right to use the facility to provide services to the community. The Living Lab is currently owned by SDUSD and operated by Ocean Discovery Institute. In accordance with the terms of the partnership with SDUSD, Ocean Discovery will obtain title of the property at the end of its estimated useful life 40 years in exchange for providing program services to SDUSD students. As such, the cost of the building was recognized as an asset by Ocean Discovery and the value of the services to render reflected as a lease liability. Such liability is reduced ratably over the 40 year term, there is no obligation for a cash settlement. The recognition of the revenue and reduction of the lease liability matches the 40 year period of services obligated under the agreement necessary for the ownership of The Living Lab to transfer to Ocean Discovery Institute.