To rehabilitate our world's oceanreef ecosystems and to protect our natural Reef systems using Reef Ball artificial Reef technologies. Reef balls are artificial Reef modules placed in the ocean to form Reef habitats.

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
Run by 300 volunteers and 3 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $33K a year · 6% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$173K
to officers and key staff · 33% of spending
Concern: pay to officers and key staff is 33% of spending; over 30%.
Pt VII · Sec A
5 mo
of spending, in cash
Looks good: 5.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $20K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$8K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 13 voting members
Looks good: 11 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$525K
+18% vs prior year
Spent
$525K
To programs
80%
Net assets
$212K
By yearFY2020–FY2025
Revenue
$525K
FY2025▲ +18%
Tap a bar for its year
Revenue by fiscal year
FY2020$744K
FY2021$723K
FY2022$358K
FY2023$264K
FY2024$447K
FY2025$525K
Expenses
$525K
FY2025▲ +12%
Tap a bar for its year
Expenses by fiscal year
FY2020$519K
FY2021$549K
FY2022$447K
FY2023$357K
FY2024$467K
FY2025$525K
Net assets
$212K
FY2025+0.2%
Tap a bar for its year
Net assets by fiscal year
FY2020$239K
FY2021$413K
FY2022$324K
FY2023$231K
FY2024$211K
FY2025$212K

From the FY2025 Form 990 (year ending September 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 1998.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $420K Management & general 15% · $78K Fundraising 5% · $27K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

12 people listed on the 990; $173K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Board Chair
$90,440Pt VII · Sec A
Executive Director
$83,059Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Todd Barber’s $90K as Board Chair is at the 91st percentile of top reported officer pay among 1220 $100K–1M animals nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Todd Barber$90,440$123,387$123,387$76,010$76,010$82,344
Katherine Kirbo$83,059$83,059$82,853$65,000$65,000$75,833

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Reef Ball Foundation INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Restores ocean reefs and protects natural systems using artificial reef technology.

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Provided by the organization

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1 program · $420K · in their own filed words · FY2024
01

Coastal Conservation Association of North Carolinavia Cca NC

"after months of planning, we're almost ready to bring the living reef action campaign to life! Our living reef action campaign (lrac) is cca NC'S boldest step yet toward restoring coastal habitat and investing in the future of our fisheries.

$420Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$20K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$525K
Ln 12
Fees for servicesLn 2g$442K
Gifts and grantsLn 1h$84K
Money outPt IX
$525K
Ln 25
Programscol B$420K
Managementcol C$78K
Fundraisingcol D$27K
Owns and owesPt X
$212K
net assets · Ln 32
Cash and savingsLn 1–2$220K
Total assetsLn 16$220K
LiabilitiesLn 26$8K
PeoplePt VI, VII
12
listed · VII A
PaidVII A2
Voting boardVI 1a13
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$84K
Fees for servicesLn 2g$442K
Total revenueLn 12$525K
Assets in detailPt X, end of year
CashLn 1$220K
Cash and savings togetherLn 1–2$220K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$220K
LiabilitiesLn 26$8K
Net assetsLn 32$212K
OperationsPt I, VI
EmployeesI 53
VolunteersI 6300
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$215K$220K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$215K$220K
LiabilitiesLn 26$3K$8K
Net assetsLn 32$211K$212K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$187K$121K$47K$19K
Other salaries and wagesLn 7$33K$21K$8K$3K
Other employee benefitsLn 9$13K$9K$3K$1K
Payroll taxesLn 10$16K$10K$4K$2K
Legal feesLn 11b$191$191
Accounting feesLn 11c$5K$5K
Other fees for servicesLn 11g$2K$1K$978$190
Advertising and promotionLn 12$1K$946$364$146
Office expensesLn 13$1K$804$310$124
Information technologyLn 14$8K$5K$2K$812
TravelLn 17$631$631
InterestLn 20$455$455
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$253K$249K$3K$690
All other expensesLn 24e$739$739
Total functional expensesLn 25$525K$420K$78K$27K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $525K$525K$395$212K 990 PDF
FY2024 $447K$467K−$20K$211K 990 PDF
FY2023 $264K$357K−$93K$231K 990 PDF
FY2022 $358K$447K−$89K$324K 990 PDF
FY2021 $723K$549K$174K$413K 990 PDF
FY2020 $744K$519K$225K$239K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $525,421 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $46,921$83,700
I-9 Program service revenuePrior year $400,196$441,721
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $447,117$525,421
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $249,771$249,175
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $217,519$275,851
I-18 Total expensesPrior year $467,290$525,026
I-19 Revenue less expensesPrior year −$20,173$395
Part VI · Governance 11 of 13 board members independent, 5 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members11
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $525,421 across 4 lines filed
VIII-1f All other contributions, gifts and grants$83,700
VIII-1h Total contributions, gifts and grants$83,700
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $441,721$441,721
VIII-12 Total revenueRelated to mission $441,721 · Unrelated business $0 · Excluded from tax $0$525,421
Part IX · Statement of functional expenses $525,026 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $121,473 · Management $46,721 · Fundraising $18,688$186,882
IX-7 Other salaries and wagesPrograms $21,415 · Management $8,237 · Fundraising $3,295$32,947
IX-9 Other employee benefitsPrograms $8,700 · Management $3,345 · Fundraising $1,338$13,383
IX-10 Payroll taxesPrograms $10,376 · Management $3,991 · Fundraising $1,596$15,963
IX-11b Legal feesPrograms $191$191
IX-11c Accounting feesManagement $5,200$5,200
IX-11g Other fees for servicesPrograms $1,232 · Management $978 · Fundraising $190$2,400
IX-12 Advertising and promotionPrograms $946 · Management $364 · Fundraising $146$1,456
IX-13 Office expensesPrograms $804 · Management $310 · Fundraising $124$1,238
IX-14 Information technologyPrograms $5,274 · Management $2,029 · Fundraising $812$8,115
IX-17 TravelPrograms $631$631
IX-20 InterestManagement $455$455
IX-23 InsuranceManagement $2,813$2,813
IX-24 Other expenses (24a–d)Programs $248,998 · Management $2,925 · Fundraising $690$252,613
IX-24e All other expensesManagement $739$739
IX-25 Total functional expensesPrograms $420,040 · Management $78,107 · Fundraising $26,879$525,026
Part X · Balance sheet $219,895 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $214,504$219,895
X-10c Land, buildings and equipment, netStart of year $0$0
X-16 Total assetsStart of year $214,504$219,895
X-17 Accounts payable and accrued expensesStart of year $3,246$8,242
X-26 Total liabilitiesStart of year $3,246$8,242
X-27 Net assets without donor restrictionsStart of year $211,258$211,653
X-32 Total net assets or fund balancesStart of year $211,258$211,653
X-33 Total liabilities and net assetsStart of year $214,504$219,895
Part XI · Reconciliation of net assets $211,653 net assets at year end
XI-1 Total revenue$525,421
XI-2 Total expenses$525,026
XI-3 Revenue less expenses$395
XI-4 Net assets at start of year$211,258
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$211,653

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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