August 13, 2014
Animal Legal Defense Fund
Registry of Charitable Trusts Office of the Attorney General, Kamala Harris P.O. Box 903447 Sacramento, CA 94203-44 70 VIA U.S. Mail
Re:
Attachment to California Form CT -9, Nature and Details of Violation by Morro Bay Marine Rehabilitation Center
Dear Attorney General Harris: On behalf of the Animal Legal Defense Fund ("ALDF"), an animal advocacy organization headquartered in California and representing more than 100,000 members and supporters nationwide, I respectfully request that you investigate the charitable status of the Morro Bay Marine Rehabilitation Center (the "Entity"), a section 501(c)(3) entity doing business as the Morro Bay Aquarium and registered as a charity with the state of California. 1 As explained below, evidence shows the Entity has, for nearly two decades, abused its federal tax exemption, making false claims about its charitable purpose and often operating in violation of federal laws meant to protect animal welfare. Since the Entity is located in Morro Bay, California, it conducts this fraud upon visitors and residents of the state, from whom it collects nearly $200,000 annually, all while presumably enjoying a state tax exemption as well. 2
A. Background The Entity is purportedly a section 501(c)(3) tax-exempt entity treated as a private foundation for federal tax purposes. The Entity is incorporated as a nonprofit formed to rehabilitate distressed marine mammals. 3 The Entity, however, does not rescue or rehabilitate marine mammals. 4 In fact, the Entity has not been authorized to rehabilitate marine mammals since 1995. 5 Instead the Entity purchases and displays mainly captive-born seals and sea lions, confining them in inhumane conditions, and charging admission to the public to view them. 6
170 East Cotati Avenue Cotati, California 94931 T 707.795.2533 F707.795.7280 info@aldf.org aldf.org
The Entity's FEIN is 77-0032171, California corporation C1240798, Charity 55098. See the Entity's 2013 Form 990-PF, showing $182,554 in admissions revenue in 2013. See Exhibit A, the Entity's Articles of Incorporation on file with the state of California. 4 See Exhibit B, letter sent to ALDF following a request to cease and desist, wherein the Entity admits it does not rehabilitate marine mammals. 5 See Exhibit C, letter revoking the Entity's authorization to rehabilitate marine mammals. Purchased seals are identified on the Entity's tax returns, Form 990-PF: In 2009, the Entity listed two seals, Socket and Achilles, as depreciating assets that were purchased on January 23, 2006, for $16,487 each. The Entity depreciated the remaining value for Achilles, indicating he died May 5, 2009. In 2010, the Entity depreciated Socket's remaining value, indicating he died April24, 2010. The Entity then began depreciating the value of two newly-acquired sea lions, Hera and Ramsey, who were purchased for $20,698 each on December 28,2009, and the value of a harbor seal, Smokey, who was purchased the same day for $16,697. These depreciations recur in 2011, 2012, and 2013.
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