2026-08-17T17:18:55-04:00 2025-09-30 WITHUMSMITHBROWNPC 200 S ORANGE AVE STE 1200 ORLANDO FL 328013400 990 2024-10-01 660925847 CORAL WORLD OCEAN AND REEF INITIATIVE INC % ROBERT L KELLAR CORA 3406903551 6450 COKI POINT sT THOMAS VI 00802 GERTRUDE J PRIOR Vice-Chairman 3406903551 2026-08-17 true true ISRAEL TANNENBAUM P01589203 4078491569 2024 2025-03-06 01:10:19Z CWORI ROBERT L KELLAR 6450 COKI POINT sT THOMAS VI 00802 1422926 false X https://www.cwori.org/ X 2019 VI CWORI is dedicated to conserving marine habitats and wildlife through coral reef restoration, scientific RESEARCH, wildlife rescue and rehabilitation, and environmentaL education THAT promotes stewardship of marine ecosystems. 4 1 15 1 0 0 1319216 1328575 0 64005 299 -1223 0 28013 1319515 1419370 13950 0 0 0 700703 985782 0 0 0 468082 444183 1182735 1429965 136780 -10595 134524 1020185 32936 987736 101588 32449 X CWORI is dedicated to conserving marine habitats and wildlife through coral reef restoration, scientific research, wildlife rescue and rehabilitation, and environmental education that promotes stewardship of marine ecosystems. false false 1312150 64005 Coral World Ocean & Reef Initiative (CWORI) conserves marine habitats and wildlife through coral reef restoration, scientific research, wildlife rescue and rehabilitation, and environmental education. Program activities include coral propagation, genetic preservation, reef restoration, and marine conservation research designed to improve the resilience and long-term sustainability of coral reef ecosystems in the U.S. Virgin Islands. The organization also rescues and rehabilitates marine animals and birds, conducts public outreach and environmental education programs, and provides internships and volunteer opportunities that promote stewardship of marine resources. In furtherance of these educational and conservation objectives, CWORI operates a dive center that offers scuba certification courses, guided ecological dives, snorkeling experiences, and marine education programs that increase public awareness of coral reef conservation and marine ecosystem protection while supporting the organization's conservation initiatives. 1312150 true true false 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 false false true false true false false false false false true false false false true 0 0 15 true false false false false false false false false false false false false X 4 1 true false false false false false false true true false false true true true true false false false false false VI X ROBERT L KELLAR 3406903551 6450 COKI POINT ST THOMAS VI 00802 X John H Sterne Jr Director 3.0 0.0 X 0 0 0 Gertrude J Prior vice chairman, treasurer, DIR 5.0 0.0 X X 0 0 0 ROBERT L KELLAR PRESIDENT DIRECTOR 1.0 0.0 X X 0 0 0 CORNELIUS B PRIOR CHAIRMAN SECRETARY DIRECTOR 1.0 0.0 X X 0 0 0 0 0 0 0 false false false 0 24660 1298625 5290 1328575 DIVING REVENUE 64005 64005 64005 333 333 0 0 0 0 0 2000 3556 -1556 -1556 -1556 0 0 0 0 0 0 0 0 0 MISCELLANEOUS REVENUE 28013 28013 28013 1419370 92018 0 -1223 0 0 0 0 0 0 831114 828668 2446 0 69304 69098 206 85364 85111 253 0 0 90209 12621 77588 0 0 0 102019 95898 6121 0 20622 12610 8012 1584 394 1190 0 7947 7941 6 26658 17325 9333 0 3503 477 3026 6693 6673 20 0 52074 52074 24676 15388 9288 PROGRAM SUPPLIES 93507 93507 LICENSE & PERMITS 6144 5823 321 DIVE CERTIFICATIONS 2564 2559 5 MISCELLANEOUS EXPENSES 5983 5983 1429965 1312150 117815 0 X 23285 455244 0 0 0 116743 768 0 0 0 0 0 0 0 0 0 0 2692 540143 94637 110471 445506 0 0 0 0 0 0 0 0 0 0 134524 1020185 32936 362073 0 0 0 503742 0 0 0 0 0 0 0 121921 0 0 0 0 32936 987736 X 101588 32449 0 0 101588 32449 134524 1020185 X -10595 -58544 X X false false false X 145006 379670 364503 1314031 1328575 3531785 0 0 145006 379670 364503 1314031 1328575 3531785 47445 3484340 2 24 236 299 333 894 0 48 28013 28061 3560740 64005 0.97854 0.99990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 540143 94637 445506 445506 Coral World VI Inc 35% controlled entity of Cornelius B. Prior, Jr. (director/officer of CWORI) 33000 Services provided to CWORI false Coral World VI Inc 35% controlled entity of Cornelius B. Prior, Jr. (director/officer of CWORI) 85105 Shared use of premises false FORM 990, Part VI, line 2: Cornelius Prior and Gertrude Prior are husband and wife. In addition, they have a common business interest through Coral World (V.I.), Inc. and a common fiduciary interest through the Prior Family Foundation. Accordingly, they have both a family relationship and a business relationship for purposes of Form 990 disclosure requirements. FORM 990, Part VI, line 11: The Form 990 is reviewed by the Treasurer of the organization and then circulated by email to all governing board members prior to filing. FORM 990, Part VI, line 12c: All board members review the conflict of interest policy annually. FORM 990, Part VI, line 19: The governing documents are available for public viewing and the work of the organization is described on its website. FORM 990, PART XI, LINE 9: PRIOR PERIOD ADJUSTMENTS $-58,544. Form 990, Part XII, Line 1: The organization inadvertently indicated the cash method of accounting on Form 990, Part XII, Line 1 for the fiscal year ended September 30, 2024. This box was checked in error. The organization's books and records, and its Forms 990, have been prepared on the accrual basis of accounting since 2019, in accordance with accounting principles generally accepted in the United States of America, including FASB ASC 958, Not-for-Profit Entities, and reflect the recognition of receivables, prepaid expenses, payables, and other accrual-basis assets and liabilities. The correct method of accounting used to prepare this return is accrual. This disclosure corrects the accounting-method indication only. It does not represent a change in the organization's method of accounting, and no adjustment to revenue, expenses, assets, liabilities, or net assets is required as a result of this correction. Form 990, Part XII, Line 2b: The Organization's financial statements for the fiscal year ended September 30, 2024 are currently being audited by WithumSmith+Brown, PC, and that audit was not complete as of the date this return was filed. Accordingly, the amounts reported in this return are derived from the Organization's books and records rather than from audited financial statements. The Organization does not anticipate that the completed audit will result in material changes to the amounts reported herein; however, should material adjustments arise, the Organization will file an amended return as appropriate. The audit of the Organization's financial statements for the fiscal year ended September 30, 2025 has not yet commenced. The Organization engaged WithumSmith+Brown, PC to undertake the FY2025 audit upon completion of the FY2024 audit. The Organization remains committed to having its financial statements audited on an annual basis by WithumSmith+Brown, PC. PRIOR FAMILY FOUNDATION PO BOX 12030 ST THOMAS VI 00801 206975076 GRANTMAKING VI 501(C)(3) N/A - PF NA false Coral World (VI) Inc 6450 COKI POINT St Thomas VI 00802 MARINE PARK/ AQUA VI NA S CORP 0 0 0.00000 false false false true false false false false false false false false false true true true true false false false Prior Family Foundation C 24660 CASH GRANT REC. Coral World (VI) Inc M & O 33000 COST OF HR/PAYR Coral World (VI) Inc N & P 85105 COST/FAIR-RENTA