Friends of Manatee Lagoon
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- Only 14% of its spending went to programs.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
Dedicated to expanding environmental education opportunities for all ages in Palm Beach County and beyond through future enhanced exhibits and experimental learning opportunities.
- Income
- $540,143
- Spending
- $326,601
- Spent on programs
- 14%
- Reserves
- 18 months of spending
- Largest source of income
- donations and private grants, 97%
- Employees
- 0
- Volunteers
- 5
- Highest pay
- $91,664, chairman
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 80 out of 100. Higher than 50% of charities in its peer group (animals, $250k to $1m).
Reserves
35 of 35Spendable reserves would cover 18.0 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 40% of income.
Income trend
10 of 15Income fell 3% on the year before.
Spending floor
0 of 1514% of spending went to programs and raising each dollar of donations cost 21 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 81 out of 100. Higher than 76% of charities in its peer group (animals, $250k to $1m).
Independent board
25 of 2511 of 11 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a 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
5 of 5Sets its chief executive's pay through independent review and comparison.
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 December 31, 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 (3)
- $22,960 spent. 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.
- $16,200 spent. 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.
- $5,330 spent. 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.
Source: Form 990 for the year ending December 31, 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 November 6, 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 December 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 May 2019.
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 November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.