Reef Ball Foundation Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
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.
- Income
- $525,421
- Spending
- $525,026
- Spent on programs
- 80%
- Reserves
- 4.8 months of spending
- Largest source of income
- fees for its services, 84%
- Employees
- 3
- Volunteers
- 300
- Highest pay
- $103,823, board chair
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 82 out of 100. Higher than 52% of charities in its peer group (animals, $250k to $1m).
Reserves
20 of 35Spendable reserves would cover 4.8 months of spending.
Debt
20 of 20It owes 4% of what it owns.
Living within its means
12 of 15Income exceeded spending by 0% of income.
Income trend
15 of 15Income rose 18% on the year before.
Spending floor
15 of 1580% of spending went to programs and raising each dollar of donations cost 32 cents.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Weak: 46 out of 100. Higher than 21% of charities in its peer group (animals, $250k to $1m).
Independent board
25 of 2511 of 13 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $420,040 spent. 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. RIGHT NOW, WE'RE LAYING THE GROUNDWORK-PARTNERING WITH COMMUNITIES, REFINING REEF-BUILDING TECHNIQUES, AND PREPARING TO BRING THIS CAMPAIGN TO LIFE ACROSS THE COAST. THIS ISN'T A ONE-TIME PROJECT-IT'S A LONG-TERM, HANDS-ON MOVEMENT TO REBUILD ESTUARINE ECOSYSTEMS, ENGAGE LOCAL YOUTH, AND MAKE CONSERVATION PART OF EVERYDAY LIFE IN NORTH CAROLINA. REEF BY REEF, PARTNER BY PARTNER, STUDENT BY STUDENT-LRAC IS ALREADY MAKING WAVES. THE BEST IS YET TO COME."TEXAS PARKS AND WILDLIFETEXAS PARKS AND WILDLIFE DEPARTMENT HABITAT BOAT, SRATX DEPLOYED THE REEF BALLS INTO TOLEDO BEND RESERVOIR. REEF BALLS ARE BEING USED IN FRESH WATER SUCH AS LAKE RALPH HALL, THE NEW LAKE FOR THE UPPER TRINITY REGIONAL WATER DISTRICT AS WELL AS FOR RESTORATION ALONG THE COAST IN TEXASMAYREAU ISLAND, SAINT VINCENT AND THE GRENADINESTHE MAYREAU PROJECT IS COLLABORATIVE EFFORT TO RESTORE CORAL REEFS DEVASTATED BY CLIMATE CHANGE AND HURRICANE BERYL WORKING WITH PARTNERS SUCH AS WE ARE MAYREAU AND CLEAR CARIBBEAN AND REGIONAL AUTHORITIES. HYBRID RESTORATION: THE INITIATIVE COMBINES STRUCTURAL MARINE HABITATS WITH ACTIVE CORAL PROPAGATION. LOCAL GROUPS ATTACH CORAL FRAGMENTS DIRECTLY TO THE REEF BALLS TO PROMOTE RAPID REEF REGENERATION. BILLION OYSTER PROJECT NEW YORKCONTINUATION OF OUR PROJECT WITH BILLION OYSTER PROJECT IN NEW YORK. INTIALLY, THE REEF BALL FOUNDATION COMPLETED A WEEK OF TRAINING CONSTRUCTING REEF BALLS WITH THE BILLION OYSTER PROJECT ON GOVERNOR'S ISLAND IN NEW YORK. WE WORKED WITH STAFF AND VOLUNTEERS. WE ALSO EVALUATED SOME OF THE PRIOR REEF BALL PROJECTS IN THE AREA. BILLION OYSTER PROJECT CONTINUES TO BUILD AND DEPLOY REEF BALLS. ALSO DID MONITORINGS OF REEF BALLS. "AFTER THE INSTALLATION OF 20 MILLION OYSTERS, SEEDED TO HUNDREDS OF GABIONS AND REEF BALLS, OFF HUDSON RIVER PARK'S GANSEVOORT PENINSULA, THIS REEF BALL - TEEMING WITH LARGE OYSTERS - CAME INTO VIEW! "IT'S UNCOMMON TO SEE SO MANY LIVE OYSTERS AT SUCH A HIGH DENSITY," SAID JENNIFER ZHU, BILLION OYSTER PROJECT'S MARINE HABITAT RESOURCE SPECIALIST WHO PROVIDED SURFACE SUPPORT WITH NYHS DIVING ALUMNI THAT DAY." BILLION OYSTER PROJECT CONTINUES TO BUILD MORE REEF BALLS AND HAS COMMUNITY PROGRAMS FOR MONITORINGS AND BUILDS. TAMPA BAY WATCHTAMPA BAY WATCH CONTINUES TO CONSTRUCT AND DEPLOY REEF BALLS ALL ALONG THE COAST OF THE TAMPA AREA. FROM PROJECTS LIKE FANTASY ISLAND WHICH IS FOR BIRD HABITAT TO PROTECTING AND RESTORE THE SHORELINE OF MAC DIL AIRFORCE BASE. TO DATE THEY HAVE DEPLOYED OVER 17,000 REEF BALLS TO RESTORE HABITAT, IMPROVE WATER QUALITY AND PREVENT EROSION.SOUTH CAROLINA AQUARIUM AND SOUTH CAROLINA DNRTHE SOUTH CAROLINA DEPARTMENT OF NATURAL RESOURCES (SCDNR) AND THE SOUTH CAROLINA AQUARIUM FREQUENTLY PARTNER ON REEF BALL PROJECTS TO ENHANCE MARINE HABITATS AND SUPPORT LOCAL FISHERIES. THESE REEF BALL PROJECTS ARE PART OF THEIR COMMUNITY EDUCATION AND ENGAGEMENT PROGRAMS. THE SOUTH CAROLINA DNR HAS THEIR OWN INDEPENDENT REEF BALLS PROJECTS AS WELL. BOTH IN FRESH WATER AND ALONG THE COAST. BIOLOGISTS WITH THE S.C. DEPARTMENT OF NATURAL RESOURCES HAVE BEGUN A YEARS-LONG PROJECT TO IMPROVE IMPORTANT FISH HABITAT IN LAKE MURRAY. SCDNR IS ENHANCING LITTORAL HABITAT WITH CONCRETE REEF BALLS TO IMPROVE SPAWNING AND SURVIVAL OF JUVENILE FISHES. THE FIRST REEF BALLS WERE DEPLOYED BY BIOLOGISTS AND TECHNICIANS IN JANUARY.SARAWAK, MAYLASIATHE SARAWAK REEF BALL CONTINUES BE ONE OF LARGEST AND MOST SUCCESSFUL REEF BALL PROJECTS. VIA U.S. EMBASSY KUALA LUMPUR. "WE'RE CELEBRATING U.S.-MALAYSIA PARTNERSHIPS TO PRESERVE OUR OCEANS. LEARN HOW SARAWAK FORESTRY CORPORATION IS USING U.S.-PATENTED REEF BALLS TO BUILD ENVIRONMENTALLY FRIENDLY ARTIFICIAL REEFS TO PRESERVE OCEAN BIODIVERSITY, DETER ILLEGAL TRAWLING, AND ENRICH MARINE RESOURCES." "THE SARAWAK ARTIFICIAL REEF PROJECT IS A CORNERSTONE OF A LONG-TERM CONSERVATION STRATEGY UNDER THE STATE'S "PEOPLE'S PROJECT" INITIATIVE, ACCORDING TO SARAWAK FORESTRY CORPORATION (SFC) GENERAL MANAGER ABANG ARBI ABANG AIMRAN. HE EXPLAINED THAT THE INITIATIVE IS A COMPREHENSIVE EFFORT TO PRESERVE MARINE BIODIVERSITY ACROSS SARAWAK WATERS.THROUGH THE DEPLOYMENT OF ECO-FRIENDLY ARTIFICIAL REEFS, ALSO KNOWN AS REEF BALLS, WE AIM TO PROTECT ENDANGERED MARINE SPECIES SUCH AS TURTLES, MARINE MAMMALS, CORAL REEFS, AND SEAGRASS BEDS," HE SAID. SIMULTANEOUSLY, THESE REEFS WILL HELP SAFEGUARD TRADITIONAL FISHING GROUNDS BY PREVENTING ILLEGAL TRAWLING WITHIN DESIGNATED PROTECTION ZONES. THIS INITIATIVE NOT ONLY RESTORES DEGRADED MARINE ECOSYSTEMS BUT ALSO STRENGTHENS BIODIVERSITY CONNECTIVITY ACROSS SARAWAK WATERS," ABANG ARBI SAID.KENTUCKY-NATIONAL FISH WILDLIFE FOUNDATIONFROM KENTUCKY DNR, "REEF BALLS DEPLOYED AT PAINTSVILLE LAKE! THIS WEEK, OUR FISHERIES DIVISION ADDED REEF BALLS TO PAINTSVILLE LAKE TO BOOST FISH HABITAT AND CREATE NEW FISHING HOTSPOTS. THESE DOME-SHAPED CONCRETE STRUCTURES MIMIC NATURAL COVER, OFFERING SHELTER FOR BAITFISH AND AMBUSH POINTS FOR PREDATORS LIKE BASS, CRAPPIE, AND CATFISH." KENTUCKY CONTINUES TO USE REEF BALLS FOR FRESHWATER HABITATS AND EVEN TO HELP CREATE A LAKE. SEE PHOTO. COASTAL CONSERVATION ASSOCIATION IN MARYLANDOUR PARTNERSHIP WITH CCA IN MARYLAND CONTINUES. CCA MARYLAND ORGANIZES REEF BALL PROJECTS FOR SCHOOLS, COMMUNITY ORGANIZATIONS AND BUSINESSES. IT IS ONE OF OUR MOST ROBUST PARTNERS FOR REEF BALL EDUCATIONAL PROJECTS AND OYSTER RESTORATION PROJECTS IN THE CHESAPEAKE BAY.CONFERENCES & OUTREACH: REEF BALL TEAM MEMBERS PARTICIPATED IN PERSON AND ONLINE CONFERENCES AND EVENTS FOR COMMUNITY OUTREACH AND EDUCATION THROUGHOUT THE YEAR. OUR WORKED APPEARED IN VARIOUS SCIENTIFIC PAPERS AND MEDIA OUTLETS AROUND THE GLOBE.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending September 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since September 1998.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
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