Nonprofit · EIN 82-5477621
FRIENDS OF MANATEE LAGOON
Tax-exempt · WEST PALM BCH, FL 33407
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $540,143 | $326,601 | $213,542 | $673,363 | $0 | $673,363 |
| December 31, 2024 | 990 | $558,306 | $421,647 | $136,659 | $484,821 | $25,000 | $459,821 |
| December 31, 2023 | 990 | $512,423 | $384,478 | $127,945 | $328,162 | $5,000 | $323,162 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $523,884
- Program service revenue
- $0
- Investment income
- $16,259
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $116,664
- Salaries, compensation and benefits (total)
- $116,664
- Professional fundraising fees
- $0
- Legal fees
- $8,890
- Accounting fees
- $4,163
- Occupancy
- $10,475
- Program services (functional)
- $44,490
- Management and general (functional)
- $172,320
- Fundraising (functional)
- $109,791
Balance sheet and other
- Total assets, start of year
- $484,821
- Total assets, end of year
- $673,363
- Total liabilities, end of year
- $0
- Net assets, end of year
- $673,363
- Publicly traded securities
- $597,321
- Net assets without donor restrictions
- $488,869
- Net assets with donor restrictions
- $184,494
- Gross receipts
- $540,143
- Employees
- 0
- Volunteers
- 5
- Year formed
- 2018
- State of legal domicile
- FL
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 |
|---|---|---|---|
| Anne Messer | Chairman Trustee or director | 40 | $91,664 |
| Sarah Marmion | Executive Dir. Trustee or director | 40 | $25,000 |
| Pamela Rauch | Director Trustee or director | 2 | $0 |
| Michele Jacobs | Director Trustee or director | 2 | $0 |
| E Jack Lighton | Director Trustee or director | 2 | $0 |
| TOM QUEALY | Director Trustee or director | 2 | $0 |
| Carrie Hanna | Director Trustee or director | 2 | $0 |
| Noel Martinez | Director Trustee or director | 2 | $0 |
| John Butler | Treasurer Trustee or director, Officer | 2 | $0 |
| Nika Ciarfella | Director Trustee or director | 2 | $0 |
| Gary Lesser | Director Trustee or director | 2 | $0 |
| Kate Cotner | Secretary Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Anne Messer | Executive Director | 40 | $94,996 |
| Pamela Rauch | President Trustee or director, Institutional trustee | 2 | $0 |
| Michele Jacobs | Director Trustee or director, Institutional trustee | 2 | $0 |
| E Jack Lighton | Director Trustee or director, Institutional trustee | 2 | $0 |
| TOM QUEALY | Director Trustee or director | 2 | $0 |
| Carrie Hanna | Director Trustee or director, Institutional trustee | 2 | $0 |
| Noel Martinez | Director Trustee or director, Institutional trustee | 2 | $0 |
| John Butler | Treasurer Trustee or director | 2 | $0 |
| Nika Ciarfella | Director Trustee or director | 2 | $0 |
| Kate Cotner | Secretary | 2 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Anne Messer | Executive Director Key employee | 40 | $54,165 |
| Pamela Rauch | President Trustee or director, Institutional trustee | 2 | $0 |
| Michele Jacobs | Director Trustee or director, Institutional trustee | 2 | $0 |
| E Jack Lighton | Director Trustee or director, Institutional trustee | 2 | $0 |
| Kate Cotner | Secretary Trustee or director, Institutional trustee, Key employee | 2 | $0 |
| Carrie Hanna | Director Trustee or director, Institutional trustee | 2 | $0 |
| Noel Martinez | Director Trustee or director, Institutional trustee | 2 | $0 |
| John Butler | Treasurer Trustee or director | 2 | $0 |
| Nika Ciarfella | Director Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 6000 N FLAGLER DR, WEST PALM BCH, FL 33407-2527
- Signed the 990
- John Butler, Treasurer
- Phone
- (561) 626-2833
- Return prepared by
- FUOCO GROUP LLP
Mission
Dedicated to expanding environmental education opportunities for all ages in Palm Beach County and beyond through future enhanced exhibits and experimental learning opportunities.
Program accomplishments
- Marine Conservation Efforts : FOML's marine conservation initiatives build community, advance environmental literacy, and directly support our mission to protect manatees, marine mammals, and their habitats. In 2025, we hosted and participated in a range of conservation education and engagement events, mobilizing the public around meaningful environmental action.Donor Stewardship & Conservation Awareness - FOML opened 2025 with a dual-purpose gathering: honoring major donors from the fall 2024 Soire for Seagrass and deepening community awareness of FOML's conservation work. Hosted at the home of Victoria and Scott Exnicios, the event drew 90 guests and featured an educational demonstration by FOML board member Jack Lighton.Citizen Science - Drift Card Program FOML partnered with the Angari Foundation on its biannual drift card program, which tracks how currents carry debris through local waterways. FOML engaged the community in decorating and releasing drift cards into Lake Worth Lagoon at two organized events in 2025 turning a scientific exercise into a hands-on public experience.Teacher Conservation Camp - FOML provided meals for a week-long summer camp led by the Angari Foundation and designed to immerse local educators in the ecosystems of Lake Worth Lagoon. Twenty-nine teachers from 20 schools participated in active, field-based conservation work. These educators return to their school communities as informed ambassadors for marine ecosystem protection.Women in Conservation Breakfast - FOML sponsored the Everglades Foundation's third annual Women in Conservation breakfast, covering meals and event promotion. The gathering drew more than 80 community members and reinforced FOML's commitment to supporting regional conservation leadership.Sunday Lecture: Mangroves & Coastal Ecosystems - FOML invited representatives from the MANG Foundation to present as part of Manatee Lagoon's Sunday Lecture series. Approximately 50 attendees gained a deeper understanding of the critical role mangroves play in sustaining healthy coastal ecosystems and the communities that depend on them.Expenses $22,960 · revenue $88,929
- Exhibits & Educational Programming : One of FOML's newest investments is a traveling pop-up science station a branded, rolling cabinet equipped with a sink, display space, and storage. The station gives Manatee Lagoon staff a versatile educational tool for high-traffic days and quieter periods alike, ensuring visitors always have a meaningful learning experience even when manatees aren't present. FOML also purchased supplemental hands-on materials for the station, including a collection of mammal skulls that allow docents to illustrate how different species adapt to their environments. Fully portable and FOML-branded, the station can be deployed at off-site locations and special events as needed.FOML also made critical infrastructure investments in the seagrass nursery, funding a new pump and piping system designed to draw water directly from Lake Worth Lagoon into the three-tank system and return it closely replicating real lagoon conditions to support healthy seagrass growth. To oversee the setup and ensure a successful launch, FOML hired Heather Seaman as on-site seagrass tank coordinator, covering her hourly wages as the system came fully online.Expenses $16,200
- Volunteer Program : Volunteers are central to FOML's ability to deliver on its mission. As our programming grows, so does our need for a reliable, passionate corps of supporters who bring their time, talent, and commitment to our work.FOML actively cultivates its volunteer base through a targeted email campaign reaching 100+ individuals who have expressed interest through our website or direct outreach. Our volunteer coordinator herself a volunteer manages onboarding, program orientation, scheduling, and recognition.During peak visitor seasons, FOML volunteers staff a dedicated desk at Manatee Lagoon, fielding questions about the organization, manatee biology, and the importance of seagrass as a critical food source. Volunteers also represent FOML at ManateeFest (10,000+ visitors), the Soire for Seagrass, Loggerhead Marinelife Center's Turtlefest, and numerous community tabling events throughout the year.Expenses $5,330
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
- 82-5477621
- 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
- 2019
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Animal-related (D30)
- Assets (IRS master file)
- $673,363
- Income (IRS master file)
- $540,143
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $540,143 | $326,601 | $673,363 | IRS |
| 990 | December 2024 | $558,306 | $421,647 | $484,821 | XML |
| 990 | December 2023 | $512,423 | $384,478 | $328,162 | XML |
| 990 | December 2022 | $382,394 | $242,463 | $195,760 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | 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 82-5477621).
Questions about FRIENDS OF MANATEE LAGOON
- What is the EIN of FRIENDS OF MANATEE LAGOON?
- The employer identification number (EIN) of FRIENDS OF MANATEE LAGOON is 82-5477621.
- Is FRIENDS OF MANATEE LAGOON tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
- Are donations to FRIENDS OF MANATEE LAGOON tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF MANATEE LAGOON 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 MANATEE LAGOON 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 MANATEE LAGOON last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of FRIENDS OF MANATEE LAGOON?
- The 990 for the year ended December 31, 2025 lists 12 people; 2 received compensation from the organization, the highest $91,664 (Anne Messer, Chairman).
- How much revenue does FRIENDS OF MANATEE LAGOON have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $540,143, expenses of $326,601 and total assets of $673,363 at year end.
Other nonprofits in WEST PALM BCH
- OCEAN HABITAT AND WILDLIFE RESCUE INC EIN 46-4120554 · last filed 990 for 2025
- ZOOLOGICAL SOCIETY OF THE PALM BEACHES INC EIN 59-1259270 · last filed 990 for 2025
- PEGGY ADAMS ANIMAL RESCUE LEAGUE OF THE PALM BEACHES INC EIN 59-0637811 · last filed 990 for 2025
- PAWS 2 HELP INC EIN 65-0618157 · last filed 990 for 2025
- DARBSTER FOUNDATION INC EIN 27-0879529 · last filed 990 for 2025
- MCCARTHYS WILDLIFE SANCTUARY INC EIN 65-0807253 · last filed 990 for 2025
- MISFIT RESQ INC EIN 27-3955522 · last filed 990-PF for 2024
- ANIMAL RESCUE FORCE OF SOUTH FLORIDA INC EIN 20-3420468 · last filed 990 for 2025