CLEARWATER MARINE AQUARIUM/RECOMMENDATIONS FOR SPECIAL EVENTS GRANTS FUNDING PILOT PROGRAM (2)
April 9, 1998
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Aquarium
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Ms. Jean Sherry
City Manager's Office
City of Clearwater
100 S. Osceola Avenue
Clearwater, FL 33758-4748
Dear Ms. Sherry:
Enclosed is the Clearwater Marine Aquarium's application for a City of Clearwater grant to expand our
special event, Romance with the Sea, on February 13 &14, 1999. We have held this event for the past
10 years; it has varied in size and scope, but in 1999 we would like to make Romance with the Sea an
extravaganza of marine fun for Clearwater residents and visitors of all ages! We hope to expand the
event to two days, offering reduced admissions, animal encounters with our animals and many from other
attractions, wildlife cruises, food, beverages and live music, and in-house activities such as Crafts for
Kids, a silent auction and continuous animal presentations all day long. We will make this exciting event
a reality with your help! We respectfully request a grant in the amount of$8000.00, which will be used
for marketing ($6,000) grounds preparation/equipment ($1,500) and city services ($500).
It
Romance with the Sea will provide the citizens of Clearwater with a fun and exciting recreational event
that the whole family can enjoy for a reasonable price. It will offer residents a chance to visit old friends
at the Aquarium and check out the newest exhibits while participating in the special activities of the
weekend. For visitors to our area, Romance with the Sea offers an introduction to our beautiful and
fragile marine environment and educational entertainment to inspire them to help protect it. An event
of this scope will bring many first-time visitors to the Aquarium, generating new memberships,
sponsorships, and ties to the Clearwater community.
This fund raiser will enable the Aquarium to continue our mission of environmental education and the
rescue, rehabilitation and release of marine animals. We are known world-wide for our rescue work,
which generates an enormous amount of publicity for Clearwater. We are also well-known for our
education programs and animal-assisted therapy program for children with disabilities. A City of
Clearwater grant will enable us to support these and other worthwhile programs at the Aquarium,
leading to even better services and recognition for the Clearwater community.
We hope that the City of Clearwater will look favorably upon this request. If you have any questions,
please call me at 441-1790, ext. 21. I look forward to hearing from you soon!
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Sincerely,
/f! Cic u~~ r.{J 'X [01;1 ~
Marianne Klingel
Director of Public Relations
Dedicated to marine animal rescue and rehabilitation, environmc:-:tal education and marine research . SOl(C) (3) Not For Profit
249 Windward Passage . Clearwater, FL 34630-2250 . Phone (813) 447-0980 . Fax (813) 442-9466
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CITY OF CLEARWATER
SPECIAL EVENTS GRANT FUNDING APPLICATION
For Assistance Phone: (813) 462-6596
Print or type. If necessary, use additional sheets of paper to complete the application.
1.
EVENT TITLE:
Romance with the Sea
2. APPLICATION INFORMATION:
Organization:
Address:
Clearwater Marine Aquarium
249 Windward Passage
Clearwater, FL 33767
Marianne Klingel
Director of Public Relations
(813) 441-1790, ext. 21
(home) (work)
(813) 442-9466
( fax )
Contact person:
Title:
Telephone:
Legal Name: Clearwater Marine
Year of Incorporation 1972
Charter Number: 722979
Aquarium
or Date of Application
Check if 501c3
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Month and year organiza~ion was created: 1972
Environmental education, marine
Describe the organization's major activities
research, and the rescue, rehabilitation, and release of sick and
injured marine animals.
. . CMA has hosted Romance with the Sea
Descnbe event management expenence:
for the past ten years; many other fundraising events over the past 25 years.
J.
These attachments must be provided:
A. Most recent Financial Statement
B. Certification of non-profit status
C. Letter(s) of Commitment for matching funds
D. Listing of current Board of Directors
E. Proposed Event Marketing plan
F. Pr Hminary Appl~oJJJ9r Special Even~if ~plicable
~ ____ . ?? ~-( . iA/ut;;
Signature
Authorized Board Member
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The City of Clearwater reserves the right to reject or fund applicants at a level lower than requested.
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City of Clearwater
Special Events Grant Funding Application
Page 2
3.
A.
B.
c.
D.
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E.
EVENT INFORMATION:
.. d Romance with the Sea will be a two-day
Event DescnptIon an purpose:
event featuring a wide variety of marine-oriented activities such
as animal encounters, wildlife cruises, crafts for kids, and guest
celebrities, all at reduced admission rates. The purpose is to provide
Clw. citizens with a fun special event and to raise money for the Aquarium.
To provide and educational and entertaining
Primary Objective of the Event:
weekend of marine activities to families and individuals in Clearwater,
and to raise funds for the Aquariums education and animal care programs.
Primary Benefits to the Citizens of Clearwater: Positive, fun, family-oriented
activites at a reasonable price; introduction/update on marine environment
and its conservation; publicity for Aquarium and community; increased tourism.
Has this event been held in the past? X yes no
Ifso,when? Annually since 1988 VVhere? Clearwater Marine Aquarium
Why was it successful? Very good media coverage, new memberships/donations/funds
How will these grant funds expand this event? The grant will allow us to do much
more marketing than in past years, therby generating higher attendance and
more funds. The grant will also fund improvements to grounds, equipment & svcs
Date(s) of planned event: February 13 &14, 1999 9:00 am - 5:00 pm
F. Location(s) of planned event: Clearwater Marine Aquarium
249 Windward Passage, Clearwater, FL 33767
.. d b f d +3,000 each day; total 6,000 - 7,000
G. AnticIpate num er 0 atten ees:
H. Target Audience (age group, ethnic diversity, geographic reach):
All ages, families, individuals, seniors
I. Who will be managing this event and what are their qualifications (attach resume
if applicable): Marianne Klingel, Director of Public Relations
resume attached
1. What other organizations will be involved in this event: Other animal facilities
will be invited to bring some of their animals (Busch, Lowry, Mote, etc)
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K.
How will profits from this event be used: To support the education and animal
care programs at the Clearwater Marine Aquarium
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City of Clearwater
Special Events Grant Funding Application
Page 3
5. GRANT REQUEST (Funds)
A. Amount of funding requested (not to exceed $10,000): $8,000.00
B. Describe in detail what these funds will be used for: Note: Exhibit I lists available
City services.
Marketing: $6,000 Extensive marketing in print, television and radio
Marketing plan attached
Grounds prep/equipment: $1500 Landscaping, repairs, construction as
needed; tables. chairs. tents. fencing
City services: $500 permitting, banners, police, solid waste
c.
Date that the City funding will be needed
November 13, 1998
6. MATCHING FUNDS REQUIREl\fENT
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A.
Describe in detail the source of matching funds which must be at least 50% of the
grant request (in-kind and/or cash with a minimum of one-half in cash) and how
the funds will be used:
Cash match: $2,000 from Clearwater Marine Aquarium. To be used for
art supplies for 12 Crafts for Kids classes, fuel and
marine equipment for wildlife cruises.
In-kind match:$2,880 from Clearwater Marine Aquarium in Rr;!ff rim~
(15 staff members working 16 hours @ 12.00hr = $2880)
7. ADDITIONAL INCOME I RESOURCES
A. List any known or expected additional grants or sponsors and their contributions
in support of this event:
Food Sponsors: Crabby Bill's Seafood Restaurants Beverages: Pepsi-Cola
Tommy Duff's Irish Aviation Pub Wildlife Wines
Raffle sponsor: West Marine Products
Guest celebrity: Animal Adventurer Jack Hanna
B. List all sources of anticipated event revenue:
Admissions Silent Auction Gift shop sales
Food/Beverages Raffle Memberships
Crafts for Kids Wildlife cruises Donations
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c.
List volunteer resources Approximately 60 volunteers will contribute
four hoursof time each = 240 volunteer hours x $6.00 hr = $1440
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City of Clearwater
Special Events Grants Funding Application
Page 4
8. TOTAL EVENT BUDGET
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Item
Marketing
Grounds prep/equip
City services
Food
Beverages
Raffle item
Auction mdse.
Musical entertainment
Guest celebrity
Art supplies/boat
Staff "support
Cost
$ 6000
1500
500
2000
1000
1000
3500
500
2000
equip 2000
2880
Total Cost
Source
City Grant
Admissions
Food/Beverages sales
Silent Auction
Raffle
Wildlife Cruises
Gift Shop
Memberships/Donations
EXPENSES
$22,880
INCOME
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Total Income
4
Funding Source
City Grant
" "
" "
Corporate sponsor
" "
" "
" 11
Individual sponsor
11 11
Applicant cash
Applicant in-kind
Amount (Cash or In-kind)
$ 8000
16500
7')00
2500
1000
lROO
4')00
500
$ 42,300
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Aquarium
statement of Purpose
The Clearwater Marine Aquarium (CMA) is a nonprofit, 501 (C3)
organization dedicated to the rescue, rehabilitation, and release
of injured or sick marine animals; public education; and research.
CMA serves as a vital connection between the marine environment and
the Tampa Bay community. Assisted by more than 100 volunteers, CMA
staff members strive to conserve and protect our fragile marine
resources. The Clearwater Marine Aquarium's programs include:
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* Marine Animal Strandinq Team - On call 24-hours a day to
recover injured, sick, or dead whales, dolphins, sea turtles and
otters. Performs necropsies on dead-stranded animals to gather
valuable information about these animals and their environments;
rehabilitates and, when possible, releases live-stranded animals
back to the wild.
* Marine Mammal Proqram - Provides husbandry care to CMA' s
resident handicapped dolphins and river otters. Marine mammal
trainers give educational presentations on marine mammals to the
publ ic three times dai I y and are avai I abl e to answer visi tors'
questions after each presentation.
* Sea Turtle Proqram - Monitors sea turtle nesting along
Pinellas County beaches and investigates the impact of beach
restoration on nesting activity. Biologists rehabilitate injured
sea turtles at CMA and release whenever possible. Handicapped sea
turtles are given a permanent home at the Aquarium.
* Education Proqram - Brings an environmental message to school
children, civic groups, and special events. Provides "hands-on"
learning opportunities through marine biology field trips and
summer camp programs. Co 11 ege internships are al so .avai I abl e.
* Full Circle Program - Offers animal-assisted therapy sessions
to children with physical or mental disabilities. Caring for CMA's
handicapped marine animals motivates and rewards the children as
4It they work toward their own treatment goals.
Dedicated to marine animal rescue and rehabilitation, environmental education and marine research . SOl(C) (3) Not For Profit
249 Windward Passage . Clearwater, FL 34630-2250 . Phone (813) 447-0980 . Fax (813) 442-9.466
A CMA trainer interacts with orphaned otters.
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Visitors enjoy CMA's dolphin presentation.
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Education program provides hands-on learning.
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Marine mammal stranding team helps dolphin..<;.
CMA biologist examines an injured sea turtle.
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Child ~nd dolph.in m~et in therapy session,
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.
You are invited to visit the Clearwater Marine Aquarium!
Come experience the wonder of Florida wildlife at our "halfway house" for
injured sea creatures. Located one mile from beautiful Clearwater beach, the
Clearwater Marine Aquarium offers guests a unique opportunity to learn about our
local marine environment and the animals who live in it.
The Clearwater Marine Aquariwn is a non-profit facility dedicated to the rescue,
rehabilitation and release of whales, dolphins, sea turtles and otters. We release
many animals back to the wild; handicapped animal~ are provided with a permanent
home at the Aquarium. Our many resident Bnim;lIs include Sunset Sam, an Atlantic
bottlenose dolphin; Webster and ~ the whimsical river otters; and many species
of sea turtles. You will enjoy watching our staff and volunteers care for the animals
and share their inspiring stories with you.
If you're in the mood to get wet, you'll love Stingray Beach, where you can touch
sting rays, hennit crabs, snails and starfish! You'll also want to visit our two story,
55,000 gallon mangrove/seagrass tank, where you will have a "fish-eye" view of the
wide variety of fish, such as trout, grouper, snook, snapper and sharks which inhabit
our local waters. And don't forget to browse through CMA's marine-theme gift shop
to fmd a present for that special someone on your list ... or maybe even for yourselfl
The Clearwater Marine Aquarium is decidedly different. If you love the sea and
all its creatures, you'll enjoy visiting us! We invite you to stop by and experience some
of the most naturally wonderful things about Florida We're here to make sure they're
around for a long, long time ... won't you join us?
The Clearwater Marine Aquarium
249 Windward Passage
Clearwater, FL 34630
(813) 441-1790
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Internal Revenue Service
Department of the Treasury
Dlstrlct-
Director
.31 Hopkins Plaza. Baltimore. Md. 21201
Person to Contact:
EP/EOTax Examiner
Baltimore District
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Telephone Number:
(410) 962-6058
CLEARWATER MARINE AQUARIUM
249 WINDWARD PASSAGE
CLAERWATER, FL 34630-2250
Refer Reply to:
EP/EO:CSU
Room 817
Date: JUNE 3, 1996
Dear Sir/Madam:
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This is in response to your inquiry dated 04/22/96 , requesting a
. copy of the letter ~hich granted tax exempt status to the above named
organization.
Our records sho~ that the organization w?s granted exemption from Federal
Income Tax under section 501(c)(3) of the Internal Revenue Code
effective NOVEMBER, 1973. We have also determined that the
organization is not a private foundation because it is described in
section S09(a)(2).
Donors may deduct contributions to you under section 170 of the Code.
As of January 1, 1984, you are liable for taxes under the Federal Insurance
Contributions Act (social security taxes) on remuneration of $100 or more you
pay to each of your employees during a calendar year. You are not liable for
the tax imposed under the Federal Unemployment Tax Act (FUTA).
You are required to file Form 990, Return of Organization Exempt From Income
. Tax, only if your gross receipts each year are normally more than $25,000.
Ho~ever, if you receive a Form 990 package in the mail, please file the return
even if you do not exceed the gross receipts test. If you are not required to
file, simply attach the label provided, check the box in the heading to
indicate that your annual gross receipts are normally $25,000 or less, and
sign the retutn.
A copy of our letter certifying the status of the organization is not available,
ho~ever, this letter may be used to verify your tax-exempt status.
Because this letter could help resolve any questions about your exempt status,
it should be kept in your permanent records.
. Sincerely yours,
~~
Paul M. Harrington
District Director
CLEARWATER MARINE AQUARIUM
BOARD MEMBERS
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OFFICERS
* Ralph H Howes, President 2438 Enterprise Rd #2626 ,Clearwater, FL 34623
* Jim Graham, Vice President 28100 US 19 N. Suite 305, Clearwater, FL 34621
* Garry Moore, Secretary 1460 Gulf Blvd. Bldg 3 #405 Clearwater, FL 34630
* Al Priest, 2nd v.P. Dev. 723 Ponce de Leon, Belleair, FL 34616
* Don A Wilson, Treasuer 260 Edmore Rd. West Palm Beach, FL 33405
* Emma Whitney, Corr. Sec. 756 Eldorado Av., Clearwater, FL 34630
e DIRECTORS
Mary Blackmon
830 Gulfview Blvd #1104, Clearwater, FL 33767-7748
Adelle Blackman
2985 164th Ave N. Clearwater, FL 34620
Dorothy Brewer
660 Island Way #606 Clearwaater FI 33767
Buck Davidson
12111 S. Betty Lane Clearwater, FL 34616
Charlotte Endler
700 Island Way #506 Clearwater FL 33767
Mike Passmore
1118 State Rd 584 PO Box 3000 Oldsmar, FL 34677
Les Qual
PO Box 67122, St. Petersburg, FL 33736-7122
Ken Rosenow
421 Gulfview Blvd. Clearwater, FL 34630
Jeff Sellers
1462 Crestview, Dunedin F134689
ex-OFFICIO OFFICER
Dennis Kellenberger
1547 S. Betty Lane Clearwater FL 34616-2273
March 20, 1998
797-8399
(0) 791-3320
733-2419
FAX 791-3887
517-0179
(0) 443-0657
585-8004
(561) 833-1631
(407) 676-3449
442-5610
587-7887
536-9634
441-8900
854-2171
367-9426
447-3464
(0) 446-831 7
447-5597
442-9414
(0)441-1790
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MARIANNE KLINGEL
58 HIGHLAND AVENUE
DUNEDIN, FL 34698
(813) 738-8438
EMPLOYMENT
1992-P.'esent
Director of Public Relations,
Clearwater Madne Aquadum, Clearwater, FL.
*
*
Coordinate all aspects of public relations for nonprofit marine facility.
Responsibilities include: writing press releases, brochures, freelance articles and a
weekly environmental column; editing the CMA newsletter; coordinating media visits;
conducting fundraising events and networking with community leaders.
1992 - Present
'"
'"
1991
*
*
'"
Recreational Therapist/Director, Full Circle Program,
Clearwater Marine Aquarium, Clearwater, FL,
Developed a marine animal-assisted therapy program for children with physical or
mental disabilities.
Responsibilities include: client assessment and selection; therapy design, evaluation
and documentation; fundraising and proposal writing; media coordination; networking
and conference presentations; supervision of volunteers and interns; creation of
program publications and brochures.
Intern, Manatee Palms Adolescent Specialty Hospital,
Bradenton, FL. (Paid internship during graduate work).
Participated in and led recreational therapy activities including: aerobics, crafts, mask-
making, and ropes course.
Evaluated and documented patients through progress notes and full participation in
treatment team meetings.
Conducted an animal-assisted therapy program which combined patients with dogs
from Southeastern Guide Dogs.
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1986 =-1990
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Education Coordinator, Mote Marine Laboratory, Sarasota, FL.
*
...
*
Led marine science summer camp for teenagers.
Taught adult education marine science classes.
Created educational brochures and exhibits.
Coordinated community relations, special events and tours.
EDUCA TION
1991 M.S. Recreational Studies, Therapeutic Emphasis,
University of Florida, Gainesville, Florida.
1986 B.A. Psychology, University of South Florida,
Tampa, Florida.
1976 A.A., Brevard Community College, Cocoa, Florida.
VOLUNTEER EXPERIENCE
1991
*
1990
*
1990
...
...
HCA Grant Center Hospital, Miami, Florida, and
Theater of the Sea, Islamorada, Florida.
Coordinated "Dolphincare," a recreational therapy program which provided emotionally
disturbed adolescents with opportunities to learn about and interact with dolphins.
Florida Horsemanship for the Handicapped,
Gainesville, Florida.
Assisted persons with disabilities with therapeutic grooming, walking, and riding
activities.
Univel'sity Nursing Care Center, Gainesville, Flol'ida.
Led patients in recreational therapy activities.
Conducted animal-assisted therapy sessions with patients.
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April 9, 1998
Ms. Jean Sherry
City Manager's Office
100 S. Osceola Avenue
P.O. Box 4748
Clearwater, FL 33758-4748
Dear Ms. Sherry:
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Aquarium
Please accept this letter of confirmation for a cash match in the amount of $2000.00
from the Clearwater Marine Aquarium to the City of Clearwater Special Events Grant
Fund for the Romance with the Sea event scheduled for February 13 & 14, 1999 . We
will use our cash match to purchase art supplies for 12 Crafts for Kids classes and to
purchase fuel and equipment for eight wildlife cruises.
The Clearwater Marine Aquarium will also provide an in-kind match of $2880.00 of
staff time to the event (15 staff members working 16 hours @ 12.00 hr = $2880.00).
If you have any questions about our matching fimds or the Romance with the Sea event,
please call me at 441-1790, ext. 28. Thank you; I look forward to working with you on
this event soon.
Sincerely,
/( o<Ur~ ~ ~J'/
Dennis Kellenberger
Executive Director
Dedicated to marine animal rescue and rehabilitation, environmental education and marine research . 50l(e) (3) Not For Profit
249 Windward Passage . Clearwater, FL 34630-2250 . Phone (813) 447-0980 . Fax (813) 442-9466
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Romance with the Sea
Proposed Event Marketing Plan
The Clearwater Marine Aquarium will use City of Clearwater grant funds to market
Romance with the Sea (February 13 &14, 1999) through the following venues:
September, 1998: Purchase advertisements for February issues: Tampa Bay
Magazine, Florida Living Magazine, Accent Magazine
October, 1998:
Feature article in CMA quarterly newsletter
November, 1998: Advance listings in Chamber of Commerce special events
calendars and newsletters and Event Guide Magazine
December, 1998: Notices to civic associations and church newsletters
January, 1999:
Press releases to all media contacts (see attached list)
PAS to radio stations, television stations and cable companies
Flyers and posters designed and printed
Mailout to CMA members/donors (approx. # 2000)
February, 1999: Advertisements purchased in papers: Beacon Leader Bee, Beach
Views, Event Magazine, St. Petersburg Times, Tampa Tribune
Feature stories, photo opportunities generated for papers listed
above, specifically in "Weekend" sections
Photo opportunities created for television stations
Flyers/posters distributed throughout the Clearwater community
Interviews on AM and FM radio stations
HP OfficeJet Speed Dial/One-Touch Report
Personal Printer/Fax! Copier Clearwater Marine Aquarium
e Feb-05-98 11:57 AM
Speed Dial
Code Number Name FAX Number
~ 01 Channel 8 WFLA 225-2770
~ 02 Bay News 9 437-2034
~ 03 Channel 10 WTSP 576-6924
~04 Channe113FoxWTVT 871-3135
~ 05 Channel 28 ABC 870-2828
~ 06 Channel 44 WTOG 576-3942
~ 07 Beach Bee 397-5900
~ 08 Beach Views 593-3138
~09 Sl. Pete Times 445-4119
~1O Tampa Tribune 259-7676
11 Citrus C. Chron. 1-352-563-3280
12 Fla. Suncoast Out. 298-0332
13 Ft. Meyers News. 1-941- 334-0708
14 Senior Voice 595-0789
15 St. Pete Times 893-8675
16 Suncoast News 847-2902
e 17 Tampa Tribune 791-6826
18 Tampa Tribune 938-6479
19 Event Magazine 443-1544
20 Bradenton Herald 745-7097
21 Daily Planet 289-8010
22 Latino Internal. 1-813-931-9179
23 Ocala Star-Banner 1-904-867 -4018
24 Orlando Sentinal 420-5286
25 City of Clearwater 562-4697
26 Paragon Cable 579-4981
27 Peninsula Cable. 397-6854
28 TCI Cablevision 734-9362
29 Vision Cable/Pine 791-1668
30 WCTV 1-813-854-2974
31 Time Warner Cable 578-1705
32 Sarasota Herald 1-941-957-5276
33 Spring Hill News 1-904-683- 5011
34 Sl. Pete. Times 869-6233
35 Sl. Pete. Times 1-352-754-6133
36 Sl. Pete. Times 1-352-795-6876
37 Tropical Breeze 725-5290
38 Tampa Tribune 823-9163
-- 39 CNN Atlanta 1-404-827-1593
40 Accent Magazine 576-0622
41 Event Magazine 443-1544
42 Focus Entertain. 867 -4499
43 Fla. Living Mag. 1-904-730-7781
44 People 1-212-522-0794
45 Tampa Bay Mag. 281-1920
e 46 Weekly Planet 289-8010
47 88.1 WlIS JOY FM 1-914-753-2963
48 92 WDBO 1-402 - 291-4879
49 92.5 WYUU 579-9111
50 STAR 97 WRBQ 261-2851
51 JACOR Broadcast. 839-0234
52 98 ROCK 573-5418
53 99 WQYK 577-1324
54 102.5 THE POINT 578-2477
55 WGUL 781-4375
56 WARM 94.9 576-8098
57 METRO Network 876-5125
58 1500 AM WPSO 724- 5997
59 WKES 397 -6425
60 WT AN 1340 AM 934-0051
group 61 Top 10 Mix
~ 01 Channel 8 WFLA 225-2770
~ 02 Bay News 9 437-2034
~ 03 Channel 10 WTSP 576-6924
~04 Channe113FoxWTVT 871-3135
e ~ 05 Channel 28 ABC 870-2828
~06 Channel 44 WTOG 576-3942
~ 07 Beach Bee 397-5900
~ 08 Beach Views 593-3138
~09 St. Pete Times 445-4119
~1O Tampa Tribune 259-7676
group 62 Rest/Press
11 Citrus C. Chron. 1-352-563-3280
12 Fla. Suncoast Out. 298-0332
13 Ft. Meyers News. 1-941-334-0708
14 Senior Voice 595-0789
15 St. Pete Times 893-8675
16 Suncoast News 847-2902
19 Event Magazine 443-1544
17 Tampa Tribune 791-6826
18 Tampa Tribune 938-6479
38 Tampa Tribune 823-9163
group 63 Rest Press
20 Bradenton Herald 745-7097
21 Daily Planet 289-8010
23 Ocala Star-Banner 1-904-867 -4018
24 Orlando Sentinal 420-5286
e 32 Sarasota Herald 1-941-957 -5276
33 Spring Hill News 1-904-683- 5011
34 St. Pete. Times 869-6233
35 St. Pete. Times 1-352-754-6133
36 St. Pete. Times 1-352-795-6876
37 Tropical Breeze 725-5290
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group 64 Mise TV/Cable
e 25 City of Clearwater 562-4697
26 Paragon Cable 579-4981
27 Peninsula Cable. 397-6854
28 TCI Cablevision 734-9362
29 Vision Cable/Pine 791-1668
30 WCTV 1-813-854-2974
31 Time Warner Cable 578-1705
39 CNN Atlanta 1-404-827-1593
group 65 Top 10 Radio
.. Note: The first ten Speed Dial codes (01 through 10) may be accessed by pressing a One-Touch Speed-Dialing key.
1.2.0 2.8
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CONTENTS
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Independent Auditor's Report
Financial Statements
Statement of Financial Position
Statement of Activity
Statement of Cash Flows
Notes to Financial Statements
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RICHARD J. JONES, JR., CPA
PAUL J. CRAWFORD, CPA
Crawford & Jones
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CERTIFIED PUBLIC ACCOUNTANTS
MEMBERS:
AMERICAN INSTITUTE OF CPAs
FLORIDA INSTITUTE OF CPAs
INDEPENDENT AUDITOR'S REPORT
December 18, 1997
To The Board of Directors
Clearwater Marine Aquarium, Inc:
Clearwater, FL 34630
We have audited the accompanying statement of financial position of
Clearwater Marine Aquarium, Inc. (a nonprofit organization) as of
September 30, 1997 and 1996, and the related statements of activity
and cash flows for the years then ended. These financial
statements are the responsibility of Clearwater Marine Aquarium's
management. Our responsibility is to express an opinion on these
financial statements based on our audits.
We conducted our audits in accordance with generally accepted
auditing standards. Those standards require that we plan and
perform the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement. An audit
includes examining, on a test basis, evidence supporting the
amounts and disclosures in the financial statements. An audit also
includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall
financial statement presentation. We believe that our audits
provides a reasonable basis for our opinion.
In our opinion, the financial statements referred to above present
fairly, in all material respects, the financial position of
Clearwater Marine Aquarium, Inc., as of September 30, 1997 and 1996
and the changes in its net assets and its cash flows for the years
then ended in conformity with generally accepted accounting
principles.
CRAWFORD & JONES, CPA'S
1227 ROGERS STREET, SUITE F · CLEARWATER, FLORIDA 33756
(813)441-9435 · FAX(813)441-4233
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CLEARWATER MA~:~E AQUARIUM, INC.
STATEMENT OF FINANCIAL POSITION
September 30, 1997 and 1996
Assets:
Cash
Accounts Receivable
Nonmenetary Donations At
Estimated Realizable Value
Inventory
Prepaid Expenses
Investments
Property, Equipment, And
Improvements, Net of
Depreciation
Other Assets
1997 1996
$ 6,294 $ 8,185
12,752 36,373
94,500 39,500
17,397 15,542
9,375 11,843
94 65,734
1,998,297 1,887,131
8,420 9,191
$2,147,129 $2,073,499
Total Assets
Liabilities:
Accounts Payable And
Accrued Expenses
Notes Payable
Guarantor Liability
$ 36,269
20,000
317,751
$ 45,632
90,602
317,751
453,985
Total Liabilities
374,020
Net Assets:
Unrestricted:
Undesignated
1,773,109
1,536,173
Temporarily Restricted
83,341
Total Net Assets
1,773,109
$2,147,129
1,619,514
$2,073,499
Total Liabilities And Net Assets
See notes to financial statements
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CLEARWATER MARIN~;\.QUARIUM, INC.
STATEMENT OF ACTIVITY
Year Ended September 30, 1997 and 1996
unrestricted Net Assets:
Support And Revenue:
Admissions
Donations
Sales - Gift Shop
Turtle Watch Revenue
Tuition And Memberships
Other Income
1997 1996
$ 366,758 $ 334,916
327,803 287,689
151,590 141,246
74,300 74,300
54,351 40,530
1,033 3,260
975,835 881, 941
505,657 490,470
137,498 124,627
103,010 76,963
74,305 73,597
1, 770 6,995
822,240 772,652
Total Support and Revenue
Expenses:
Program Services
Management And General
Fund Raising
Cost Of Sales - Gift Shop
Interest Expense
Total Expenses
Increase In Unrestricted
Net Assets
153,595
109,289
Temporairily Restricted Net Assets:
Contributions
83,341
Increase In Temporarily
Restricted Net Assets
83,341
Increase In Net Assets
Before Extraordinary Item
153,595
192,630
Extraordinary Item
147,996
Increase In Net Assets
153,595
340,626
Net Assets At Beginning Of Year
1,619,514
$1,773,109
1,278,888
$1, 619 ,514
Net Assets At End Of Year
See notes to financial statements
CLEARWATER MAkINE AQUARIUM, INC.
STATEMENT OF-CASH FLOWS
Year Ended September 30, 1997 and 1996
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Cash Flows From Operating Activities:
Change In Net Assets
Adjustments To Reconcile Change
In Net Assets To Net Cash From
Operating Activities:
Depreciation Expense
Extraordinary Item
(Increase)/Decrease In Operating Assets:
Accounts Receivable
Prepaid Expenses
Nonmonetary Donations At
Estimated Realizable Value
Inventory
Investments
Other Assets
Increase/(Decrease) In
Operating Liabilities:
Accounts Payable And Accrued Expenses
Net Cash Provided by
Operating Activities
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Cash Flows From Investing Activities
Purchase Of Equipment And Improvements
Book Value Of Fixed Assets Sold
Net Cash Used By Investing Activities
Cash Flows From Financing Activities:
Proceeds From Short-Term Borrowings
Payments On Note Payable
Payments On Installment Loans
Net Cash Used By Financing Activities
Net (Decrease)/Increase In Cash
Cash At Beginning Of Year
Cash At End Of Year
Supplemental Disclosure:
Interest Paid During The Year
Ended September 30, 1997 and 1996
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1997
$ 153,595
52,471
23,621
2,468
(55,000)
( 1,855)
65,640
771
(9,363)
232,348
(170,637)
7,000
(163,637)
$
(64,090)
(6,512)
(70,602)
(1,891)
8,185
6,294
$
1, 770
See notes to financial statments
1996
$ 340,626
47,340
(147,996)
(20,200)
(5,424)
(24,400)
2,059
(64,774)
6,060
9,087
142,378
(71,668)
1, 605
(70,063)
10,810
(69,851)
(7,375)
(66,416)
5,899
$
2,286
8,185
$
6,995
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CLEARWATER MARINE AQUARIUM, INC.
NOTES TO FINANCIAL STATEMENTS
Year Ended September 30, 1997 and 1996
1.
Nature of Organization and Significant Accounting Policies
Nature of OrQanization
The Clearwater Marine Aquarium, Inc. (The Center), a not-for profit
Corporation was organized under the laws of the state of Florida in
1972. The organization was formed as a multi-purpose marine museum
to promote education and research through public exhibits and
outreach programs. In carrying out the basic purpose, the Center
has established facilities that promote conservation including
rescue and rehabilitation services. The facilities also are used
for educational activities related to the Center's purpose.
The sionificant accountino policies are as follows:
Method of accounting:
The financial statements of the Center have been prepared utilizing
the accrual basis of accounting.
Financial statement presentation:
The Center adopted Statement of Financial Accounting Standards
(SFAS) No. 117, "Financial Statements of Not-for-Profit
Organizations. " Under SFAS No. 117, the Center is required to
report information regarding its financial position and activities
according to three classes of net assets: unrestricted,
temporarily restricted, and permanently restricted. In addition,
the Center is required to present a statement of cash flows. The
Center has discontinued its use of fund accounting and,
accordingly, has reclassified its financial statements to present
the three classes of net assets.
Contributions:
The Center adopted SFAS No. 116, "Accounting for Contributions
Received and Contribution Made," whereby contributions received
are recorded as unrestricted, temporarily restricted, or
permanently restricted support depending on the existence and/or
nature of any donor restrictions. Restricted net assets are
reclassified to unrestricted net assets upon satisfaction of the
time or purpose of the restrictions. Restricted net assets are
reported as unrestricted support if the restrictions are met in the
same reporting period.
Investments:
The Center adopted SFAS No. 124, "Accounting for Certain
Investments held by Not-for-Profit Organizations." Under SFAS No.
124, investments in marketable securities with readily determinable
fair values and all investments in debt securities are valued at
their fair values in the statement of financial position.
Unrealized gains and losses are included in the change in net
assets.
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1. Mature of Organization and Significant Accounting policies (con't)
Use of Estimates:
The preparation of financial statements in conformity with
generally accepted accounting principles requires management to
make estimates and assumptions that affect certain reported amounts
and disclosures. Accordingly, actual results could differ from
those estimates.
Inventory:
Inventory is stated at lower of cost or market value, using the
first-in, first-out method.
Property, equipment and improvements:
Property, equipment and improvements are carried at cost.
Depreciation is calculated on the straight-line method over the
estimated useful lives of the assets.
Income tax status:
The Center is exempt from income taxes under Section 501(c)(3) of
the Internal Revenue Code.
2.
Investments
Investments are stated at fair value and are summarized as follows
as of September 30, 1997 and 1996
Cost
Fair
Value
Carrying
Value
1997 Money Market Funds
94
94
94
1996 Money Market Funds $ 65,734
$ 65,734
$ 65,734
3. Property, Equipment, and Improvements
Property, equipment, and improvements consist of the following:
1997
1996
Land
Buildings and improvements
Furniture, fixtures, and equipment
Other
1,301,610
756,354
201,824
114,819
2,374,607
(376,310)
$1,998,297
$1,301,610
623,520
187,879
100,961
2,213,970
( 326,839)
$1,887,131 .
Less accumulated depreciation
4. Notes Payable
--
Promissory note, due on demand
with interest at 10%, guaranteed by
third parties.
1997
$ 20,000
1996
$ 20,000
Installment Loan, payable in
monthly payments of $930.
6,512
Bank loan with interest at 8.25%,
payable in monthly payments of
$1,361, including interest;
secured by real property.
Total Notes Payable
$20,000
64,090
S 90,602
5. Temporarily Restricted Net Assets
Temporarily restricted net assets are available for the following
purposes:
1997
1996
$ 83,341
Capital Improvements
Sara Cooper Wing
$
6.
Contributed Services
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A substantial number of unpaid volunteers have made significant
contributions of their time to develop the Center's programs
principally in membership development, educational programs, fund
raising and daily operations. The value of this contributed time
is not reflected in these financial statements since it is not
susceptible to objective valuation. The total hours contributed
per the Center's records is approximately 30,000.
7.
Land and Buildings
The City of Clearwater donated the land and buildings presently
occupied by the Center. The property is used for current
operations.
The assigned book value is based upon the fair market value of the
land excluding buildings at the date of donation, September 12,
1986. This value was determined by a MAl appraisal dated September
22, 1986.
A deed restriction exists which authorizes the Center to borrow up
to $600,000 using the property as collateral only for purposes of
facility expansion and development. (See Note 4)
8.
Land
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On December 21, 1989, a parcel of land in Crystal Beach, Florida
was donated to the Center. The market value of the property based
upon a MAl appraisal dated December 27, 1989, was $400,000. A
restriction was placed on the gift providing that the Center keep
the land in its natural and unimproved state with an exception for
improvements such as trails, boardwalks, piers and buildings used
in the operation of the Center's programs. No residential or
commercial use of the property is permitted. Due to these
restrictions, the land is included in these financial statements at
$1. 00.
9.
Bank Loan Deficiency
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On June 14, 1988 certain properties which had been acquired in
conjunction with the facility expansion project were conveyed by
general warranty deed in lieu of a foreclosure. The properties
were encumbered by a single payment promissory note in the amount
of $1,539,594.
The properties were sold for less than the appraisal value.
However, the Bank established the deficiency based on the fair
market value as estimated in the appraisal of all properties.
The deficiency computation by the Bank is as follows:
Note principal
Accrued interest
Expenses
Sales commission
$1,539,594
231,466
34,101
125,000
Total Due
Appraised value
Deficiency amount
1,930,161
(1,370,000)
$ 560,161
The Center recorded a deficiency in the amount of $515,725. The
difference of $44,436 relates to interest accrued by the Bank from
June 14, 1988, date of conveyance, to October 28, 1988, date of
sale.
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There is a reasonable possibility that the additional interest may
have been incurred, however no accrual has been made for this
contingency.
On April 6, 1989 certain Guarantors agreed to pay the bank $367,728
to reduce the Bank Loan Deficiency to $147,997. The Center entered
into agreements with the Guarantors for repayment. As of September
30, 1991, donations to the Center by the Guarantors of $49,977
reduced the repayment liability to $317,751. The reimbursement
agreement with the Guarantors requires repayment of principal
without interest.
The bank loan deficiency in the amount of $147,997 was deemed to be
extinguished as a matter of law during the fiscal year ended
September 30, 1996. The applicable statute of limitations for
enforcement of this debt under Florida Law lapsed. The amount is
reported in the statement of activities as an extraordinary item.
10. Functional Allocation of Expenses
The costs of providing the various programs and supporting services
have been reported on a functional basis in the statement of
activities. Accordingly, certain costs have been allocated among
the programs and supporting services benefited.
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