Nonprofit · EIN 77-0481003
FRIENDS OF THE ELEPHANT SEAL
Tax-exempt · SAN SIMEON, CA 93452
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $233,299 | $188,418 | $44,881 | $660,321 | $71,721 | $588,600 |
| December 31, 2024 | 990 | $233,572 | $172,541 | $61,031 | $608,225 | $73,044 | $535,181 |
| December 31, 2023 | 990 | $204,297 | $176,212 | $28,085 | $544,090 | $69,372 | $474,718 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $95,421
- Membership dues
- $33,633
- Program service revenue
- $0
- Investment income
- $38,600
- Net income from sales of inventory
- $98,788
- Other revenue
- $99,278
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $73,296
- Salaries, compensation and benefits (total)
- $79,798
- Professional fundraising fees
- $0
- Accounting fees
- $12,800
- Occupancy
- $32,388
- Depreciation
- $1,437
- Program services (functional)
- $116,210
- Management and general (functional)
- $67,107
- Fundraising (functional)
- $5,101
Balance sheet and other
- Total assets, start of year
- $608,225
- Total assets, end of year
- $660,321
- Total liabilities, end of year
- $71,721
- Net assets, end of year
- $588,600
- Land, buildings and equipment
- $3,221
- Publicly traded securities
- $478,349
- Net assets without donor restrictions
- $518,812
- Net assets with donor restrictions
- $69,788
- Gross receipts
- $320,238
- Employees
- 5
- Year formed
- 1998
- State of legal domicile
- CA
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 |
|---|---|---|---|
| William Kneeland | President Trustee or director, Officer | 10 | $0 |
| Carla Swift | Treasurer Trustee or director, Officer | 10 | $0 |
| Barbara Karagosian | Secretary Trustee or director, Officer | 3 | $0 |
| Becly Mandredini | Director Trustee or director | 2 | $0 |
| Dana Navarro | Director Trustee or director | 2 | $0 |
| Marlyn Denter | Director Trustee or director | 2 | $0 |
| Kate Kelley | Director Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| William Kneeland | President Trustee or director, Officer | 10 | $0 |
| Carla Swift | Treasurer Trustee or director, Officer | 10 | $0 |
| Barbara Karagosian | Secretary Trustee or director, Officer | 3 | $0 |
| Marlyn Denter | Director Trustee or director | 2 | $0 |
| Julie Haugsness | Director Trustee or director | 2 | $0 |
| Kate Kelley | Director Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kathleen Curtis | President Trustee or director, Officer | 10 | $0 |
| Michael O'Bannon | Treasurer Trustee or director, Officer | 10 | $0 |
| Bill Kneeland | Secretary Trustee or director, Officer | 3 | $0 |
| Marlyn Denter | Director Trustee or director | 2 | $0 |
| Julie Haugsness | Director Trustee or director | 2 | $0 |
| Carla Switt | Director Trustee or director | 3 | $0 |
| Wendy Smith | Director Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 115, SAN SIMEON, CA 93452-0115
- In care of
- % WILLIAM R RAVER
- Principal officer (990 for 2025)
- Carla Swift, PO Box 115, San Simeon, CA 93452
- Signed the 990
- Carla Swift, President
- Phone
- (805) 924-1628
- Website
- www.elephantseal.org
- Return prepared by
- Controller-on-Call
California records
California keeps its own records of charities and corporations. Search them by EIN 77-0481003 or by the name FRIENDS OF THE ELEPHANT SEAL.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Friends of the Elephant Sea is dedicated to educating people about elephant seals and other marine life and teaching stewardship for the ocean along the central coast of California. by providing docent/guide services year round at the Piedras Blancas elephant seal rookery, conducting school field trips and an internship program.
Program accomplishments
- Friends of the Elephant Seal is a non-profit organizaation dedicated to educating people about elephant seals and other marine life and teaching stewardship for the ocean along the central coast of California. As a cooperating association with the California Department of Parks and Recreation, the organization collaborates to offer interpretive services and support the needs of the expanding Piedras Blancas northern elephant seal colony. Piedras Blancas is the home of the largest mainland colory of northern elephant seals, with an estimated 25,000 seals over 8 miles of central California coastline. continued on Schedule OExpenses $116,210
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
- 77-0481003
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1999
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Animal-related (D300)
- Assets (IRS master file)
- $660,321
- Income (IRS master file)
- $320,238
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $233,299 | $188,418 | $660,321 | XML |
| 990 | December 2024 | $233,572 | $172,541 | $608,225 | IRS |
| 990 | December 2023 | $204,297 | $176,212 | $544,090 | XML |
| 990 | December 2022 | $190,324 | $144,916 | $503,597 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
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 77-0481003).
Questions about FRIENDS OF THE ELEPHANT SEAL
- What is the EIN of FRIENDS OF THE ELEPHANT SEAL?
- The employer identification number (EIN) of FRIENDS OF THE ELEPHANT SEAL is 77-0481003.
- Is FRIENDS OF THE ELEPHANT SEAL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
- Are donations to FRIENDS OF THE ELEPHANT SEAL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF THE ELEPHANT SEAL 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 ELEPHANT SEAL 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 ELEPHANT SEAL 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 ELEPHANT SEAL?
- The 990 for the year ended December 31, 2025 names Carla Swift.
- Who are the officers and directors of FRIENDS OF THE ELEPHANT SEAL?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF THE ELEPHANT SEAL have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $233,299, expenses of $188,418 and total assets of $660,321 at year end.
Other nonprofits in SAN SIMEON
- THE FOUNDATION AT HEARST CASTLE EIN 77-0068533 · last filed 990 for 2024
- PIEDRAS BLANCAS LIGHT STATION ASSOCIATION INC EIN 90-0181171 · last filed 990 for 2024
- ZEBRA RADIO PROJECT EIN 93-2908635 · last filed 990-N for 2025