Nonprofit · EIN 92-1890360
COLLECTIVE OYSTER RECYCLING & RESTORATION FOUNDATION
Tax-exempt · FAIRFIELD, CT 06824
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $199,558 | $242,710 | -$43,152 | $122,473 | $0 | $122,473 |
| December 31, 2024 | 990 | $332,167 | $214,846 | $117,321 | $165,624 | $0 | $165,624 |
| December 31, 2023 | 990 | $201,404 | $153,102 | $48,302 | $48,302 | $0 | $48,302 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $186,113
- of which government grants
- $61,287
- Program service revenue
- $0
- Investment income
- $0
- Net income from fundraising events
- $13,442
- Other revenue
- $13,445
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $96,870
- Salaries, compensation and benefits (total)
- $104,281
- Professional fundraising fees
- $0
- Legal fees
- $683
- Accounting fees
- $7,704
- Program services (functional)
- $181,192
- Management and general (functional)
- $54,289
- Fundraising (functional)
- $7,229
Balance sheet and other
- Total assets, start of year
- $165,624
- Total assets, end of year
- $122,473
- Total liabilities, end of year
- $0
- Net assets, end of year
- $122,473
- Net assets with donor restrictions
- $122,473
- Gross receipts
- $199,558
- Employees
- 2
- Volunteers
- 0
- Year formed
- 2023
- State of legal domicile
- CT
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIM MACKLIN | DIRECTOR Trustee or director, Officer | 40 | $50,962 |
| TODD KOEHNKE | DIRECTOR Trustee or director, Officer | 40 | $45,908 |
| ERIC VICTOR | DIRECTOR Trustee or director, Officer | 8 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TOOD KOEHNKE | DIRECTOR Trustee or director, Officer | 40 | $35,962 |
| TIM MACKLIN | DIRECTOR Trustee or director, Officer | 40 | $35,962 |
| ERIC VICTOR | DIRECTOR Trustee or director, Officer | 8 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TOOD KOEHNKE | DIRECTOR Trustee or director, Officer | 40 | $19,893 |
| TIM MACKLIN | DIRECTOR Trustee or director, Officer | 40 | $19,893 |
| ERIC VICTOR | DIRECTOR Trustee or director, Officer | 15 | $0 |
Address and contacts
- Address (IRS master file)
- 41 BEL AIR LN, FAIRFIELD, CT 06824-3507
- Principal officer (990 for 2025)
- TIM MACKLIN, 41 BEL AIR LANE, FAIRFIELD, CT 06824
- Signed the 990
- TIM MACKLIN, DIRECTOR
- Phone
- (203) 246-6403
- Website
- CORR-CT.ORG
- Return prepared by
- R BERGER & COMPANY CPAS PC
Mission
WORKS WITH LOCAL SHELLFISH COMMISSIONS AND STATE ENVIRONMENTAL AGENCIES TO FACILITATE AND MAINTAIN A STATEWIDE SUSTAINABLE SHELL RECYCLING NETWORK.
Program accomplishments
- PROVIDE RESTAURANTS WITH TABLETOP SHELL PAILS AND HEAVY-DUTY BUCKETS USED ONLY FOR RECYCLING SHELLS. COLLECTIVE OYSTER RECYCLING & RESTORATION OFFICERS COLLECT SHELLS FOR RECYCLING AND LEAVE EMPTY, SANITIZED BUCKETS. THE RECYCLED SHELLS ARE TRANSPORTED TO THE SHELL COLLECTION SITE WHERE THEY ARE CURED FOR A MINIMUM OF SIX MONTHS.Expenses $90,596
- THE CURED SHELLS ARE SUPPLIED TO THE CONNECTICUT DEPARTMENT OF AGRICULTURE BUREAU OF AQUACULTURE AND SHELLFISH FARMERS FOR THE RESTORATION OF OYSTER HABITAT IN LONG ISLAND SOUND.Expenses $90,596
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 92-1890360
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C30)
- Assets (IRS master file)
- $122,473
- Income (IRS master file)
- $199,558
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $199,558 | $242,710 | $122,473 | XML |
| 990 | December 2024 | $332,167 | $214,846 | $165,624 | XML |
| 990 | December 2023 | $201,404 | $153,102 | $48,302 | XML |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 92-1890360).
Questions about COLLECTIVE OYSTER RECYCLING & RESTORATION FOUNDATION
- What is the EIN of COLLECTIVE OYSTER RECYCLING & RESTORATION FOUNDATION?
- The employer identification number (EIN) of COLLECTIVE OYSTER RECYCLING & RESTORATION FOUNDATION is 92-1890360.
- Is COLLECTIVE OYSTER RECYCLING & RESTORATION FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to COLLECTIVE OYSTER RECYCLING & RESTORATION FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COLLECTIVE OYSTER RECYCLING & RESTORATION FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of COLLECTIVE OYSTER RECYCLING & RESTORATION FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COLLECTIVE OYSTER RECYCLING & RESTORATION FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of COLLECTIVE OYSTER RECYCLING & RESTORATION FOUNDATION?
- The 990 for the year ended December 31, 2025 names TIM MACKLIN.
- Who are the officers and directors of COLLECTIVE OYSTER RECYCLING & RESTORATION FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 3 people; 2 received compensation from the organization, the highest $50,962 (TIM MACKLIN, DIRECTOR).
- How much revenue does COLLECTIVE OYSTER RECYCLING & RESTORATION FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $199,558, expenses of $242,710 and total assets of $122,473 at year end.
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