Nonprofit · EIN 66-0896909
FRIENDS OF THE MARIANA TRENCH
Tax-exempt (reinstated) · SAIPAN, MP 96950
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $356,145 | $366,178 | -$10,033 | $175,074 | $28,034 | $147,040 |
| December 31, 2024 | 990 | $245,976 | $280,452 | -$34,476 | $165,372 | $8,299 | $157,073 |
| December 31, 2023 | 990 | $199,197 | $269,935 | -$70,738 | $199,306 | $7,757 | $191,549 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $356,145
- of which government grants
- $354,886
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $45,001
- Other salaries and wages
- $160,150
- Salaries, compensation and benefits (total)
- $236,472
- Professional fundraising fees
- $0
- Occupancy
- $3,444
- Travel
- $14,712
- Program services (functional)
- $340,994
- Management and general (functional)
- $15,037
- Fundraising (functional)
- $10,147
Balance sheet and other
- Total assets, start of year
- $165,372
- Total assets, end of year
- $175,074
- Total liabilities, end of year
- $28,034
- Net assets, end of year
- $147,040
- Net assets without donor restrictions
- -$45,955
- Net assets with donor restrictions
- $192,995
- Gross receipts
- $356,145
- Employees
- 10
- Volunteers
- 47
- Year formed
- 2009
- State of legal domicile
- MP
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAURIE PETERKA | Executive Dir. Officer | 20 | $45,001 |
| SHEILA J BABAUTA | Chairman Trustee or director, Officer | 1.5 | $0 |
| FRANCO SANTOS | Vice Chair/Tres Trustee or director, Officer | 2 | $0 |
| CHRISTINA SABLAN | Secretary Trustee or director, Officer | 1 | $0 |
| IGNACIO V CABRERA | Director Trustee or director | 1 | $0 |
| ANGELO VILLAGOMEZ | Director Trustee or director | 1.5 | $0 |
| ROMANA CHONG | Director Trustee or director | 1 | $0 |
| KINA RANGAMAR | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAURIE PETERKA | Executive Dir. Officer | 20 | $45,866 |
| SHEILA J BABAUTA | Chairman Trustee or director, Officer | 1.5 | $0 |
| FRANCO SANTOS | Vice Chair/Tres Trustee or director, Officer | 2 | $0 |
| CHRISTINA SABLAN | Secretary Trustee or director, Officer | 1 | $0 |
| IGNACIO V CABRERA | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHEILA J BABAUTA | Chairman Trustee or director, Officer | 2 | $0 |
| FRANCO SANTOS | Vice Chair/Tres Trustee or director, Officer | 2 | $0 |
| CHRISTINA SABLAN | Secretary Trustee or director, Officer | 2 | $0 |
| IGNACIO V CABRERA | Director Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PMB 162 PPP BOX 10000, SAIPAN, MP 96950-0000
- In care of
- % LAURA J PETERKA
- Mailing address (990-N for 2019)
- PMB 162 PPP Box 10000, Saipan MP 96950, CQ
- Principal officer (990-N for 2019)
- Ignacio V Cabrera, PO Box 7048 SVRB, Saipan MP 96950, CQ
- Signed the 990
- LAURIE PETERKA, Executive Director
- Phone
- (670) 483-3668
- Website
- friendsmarianatrench.org
- Return prepared by
- GREGG S BOSSEN CPA PC
Mission
To be the guardians of our ocean resources by empowering communities with ocean conservation strategies and research grounded in traditional teachings.
Program accomplishments
- For the year ended December 31, 2025 the organization operated the following programs:Solving for X (S4X) - To establish Ocean Science Clubs (OSCs) across CNMI public high schools. The OSCs are led by club advisors and supported by FOMTs local volunteer network of college students (ENRO), community elders (Ocean Elders), and mid-career professionals (Ocean Conservation Corps).Mariana Trench Treasure Chest - To increase awareness and communicate the importance of the Mariana Trench Marine National Monument and its protection.Expenses $340,994
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 66-0896909
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2018
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C30)
- Assets (IRS master file)
- $175,074
- Income (IRS master file)
- $356,145
Revocation and reinstatement
- Exemption revoked
- May 15, 2012
- Posted by the IRS
- October 13, 2018
- Reinstated
- Effective September 15, 2018
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $356,145 | $366,178 | $175,074 | XML |
| 990 | December 2024 | $245,976 | $280,452 | $165,372 | XML |
| 990 | December 2023 | $199,197 | $269,935 | $199,306 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-N for 2019 Officer: Ignacio V Cabrera | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 66-0896909).
Questions about FRIENDS OF THE MARIANA TRENCH
- What is the EIN of FRIENDS OF THE MARIANA TRENCH?
- The employer identification number (EIN) of FRIENDS OF THE MARIANA TRENCH is 66-0896909.
- Is FRIENDS OF THE MARIANA TRENCH tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2012 and reinstated it effective September 15, 2018.
- Are donations to FRIENDS OF THE MARIANA TRENCH tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF THE MARIANA TRENCH file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRIENDS OF THE MARIANA TRENCH due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF THE MARIANA TRENCH last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FRIENDS OF THE MARIANA TRENCH?
- The 990-N for 2019 names Ignacio V Cabrera.
- Who are the officers and directors of FRIENDS OF THE MARIANA TRENCH?
- The 990 for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $45,001 (LAURIE PETERKA, Executive Dir.).
- How much revenue does FRIENDS OF THE MARIANA TRENCH have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $356,145, expenses of $366,178 and total assets of $175,074 at year end.
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All nonprofits in SAIPAN · Northern Mariana Islands · Environment