Form 990 for tax year 2024
Filed by SMELTS SEA MAMMAL EDUCATION LEARNING TRAINING SOCIETY.
Totals
- Total revenue
- $1,542,398
- Total expenses
- $1,510,504
- Contributions and grants received
- $815,347
- Grants paid
- $3,575
- Program service revenue
- $727,032
- Investment income
- $19
- Other revenue
- $0
- Total assets, end of year
- $318,247
- Total liabilities, end of year
- $18,060
- Net assets or fund balances, end of year
- $300,187
- Program services expenses (Part IX)
- $1,300,277
- Management and general expenses
- $210,227
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $1,300,277
Program services were 86.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1f · All other contributions, gifts and grants
$815,347
-
2a · Program service revenue: FISHING TECHNOLOGY
total $648,822 · related or exempt $648,822
-
2b · Program service revenue: SERVICE REVENUE
total $78,210 · related or exempt $78,210
-
3 · Investment income
total $19 · excluded $19
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $3,575 · program services $3,575
-
5 · Compensation of officers, directors and key employees
total $172,446 · program services $120,712 · management and general $51,734
-
7 · Other salaries and wages
total $132,978 · program services $98,547 · management and general $34,431
-
9 · Other employee benefits
total $9,901 · program services $9,901
-
10 · Payroll taxes
total $23,657 · program services $11,086 · management and general $12,571
-
11b · Fees: legal
total $1,050 · management and general $1,050
-
11c · Fees: accounting
total $4,049 · management and general $4,049
-
11g · Fees: other
total $59,717 · program services $59,717
-
12 · Advertising and promotion
total $1,837 · management and general $1,837
-
13 · Office expenses
total $40,563 · program services $4,314 · management and general $36,249
-
16 · Occupancy
total $28,013 · program services $17,505 · management and general $10,508
-
17 · Travel
total $48,501 · program services $35,650 · management and general $12,851
-
19 · Conferences, conventions and meetings
total $265 · management and general $265
-
20 · Interest
total $2,137 · program services $2,137
-
22 · Depreciation, depletion and amortization
total $40,694 · program services $40,694
-
23 · Insurance
total $26,320 · program services $6,572 · management and general $19,748
-
24a · Other expenses: COGS- FISHING TECHNOLOG
total $866,907 · program services $866,907
-
24b · Other expenses: MISCELLANEOUS
total $26,673 · program services $18,353 · management and general $8,320
-
24c · Other expenses: VESSEL EXPENSES
total $19,488 · program services $3,564 · management and general $15,924
-
24d · Other expenses: SUPPLIES
total $1,733 · program services $1,043 · management and general $690
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $13,844 · end of year $44,123
-
2 · Savings and temporary cash investments
beginning of year $2 · end of year $2
-
4 · Accounts receivable
end of year $3,100
-
8 · Inventories for sale or use
beginning of year $7,456
-
10a · Land, buildings and equipment: cost or other basis
$409,088
-
10b · Land, buildings and equipment: accumulated depreciation
$138,066
-
10c · Land, buildings and equipment, net
beginning of year $266,121 · end of year $271,022
-
17 · Accounts payable and accrued expenses
beginning of year $19,130 · end of year $18,060
-
27 · Net assets without donor restrictions
beginning of year $268,293 · end of year $300,187
Mission and programs · 2024
Mission
SMELTS EDUCATES COMMUNITIES ON HOW TO BE STEWARDS OF THE ENVIRONMENT BY FOCUSING ON THE OCEAN AND ITS GLOBAL IMPORTANCE TO LIFE ON EARTH.
Activities or mission (Part I)
TO REDUCE HARMFUL HUMAN & MARINE LIFE INTERACTION BY RESEARCHING, EDUCATING & DEVELOPING TECHNOLOGY.
-
MARINE SCIENTISTS FROM AROUND THE GLOBE HAVE DOCUMENTED THAT THE LINE AND BUOY SYSTEM IN POT/TRAP FISHERIES HAS CAUSED INJURY AND DEATH TO WHALES, ENDANGERED SEA TURTLES AND OTHER MARINE LIFE. SUBLETHAL INJURIES WHICH HAS REDUCED REPRODUCTIVE CAPABILITY IN MARINE MAMMALS DUE TO THE NEGATIVE EFFECT FROM ENTANGLEMENT. THERE ARE MANY MARINE ANIMALS THAT ARE LISTED UNDER THE MARINE MAMMAL PROTECTION ACT (MMPA) AND ENDANGERED SPECIES ACT (ESA) THAT SMELTS HAVE PRIORITY TO DEVELOP A SOLUTION TO PROTECT SUCH CREATURES FROM INJURY. SMELTS LINE LESS LIFT BAG TECHNOLOGY REMOVES THE NEED FOR VERTICAL LINES AND BUOYS NEEDED TO HAUL BOTTOM SET TRAP/POT FISHERIES WHICH IS THE CURRENT SYSTEM FOR BOTTOM SET FISHING. LARGE CETACEAN ENTANGLEMENTS HAVE THREATENED CLOSURES FOR COMMERCIAL BOTTOM SET FISHING. SMELTS HAS HAD GREAT INTEREST AND SUPPORT FOR ITS LINE LESS LIFT BAG TECHNOLOGY FROM THE ISLAND FOUNDATION, SR 3, NOAA, PEW CHARITABLE TRUST, NATIONAL FISH AND WILDLIFE FOUNDATION, DIVISION OF MARINE FISHERIES MASSACHUSETTS, CALIFORNIA DEPARTMENT OF FISH AND WILDLIFE, PACIFIC MAMMAL RESEARCH, MARINE-MED, BLUE PLANET STRATEGIES, STELLWAGEN BANK NATIONAL MARINE SANCTUARY, WOODS HOLE OCEANOGRAPHIC INSTITUTION, AND NORTHEAST FISHERIES SCIENCE CENTER. SMELTS HAS 2 VOLUNTEERS ON ITS BOARD CINDY ELLISER PHD. OF PACIFIC MAMMAL RESEARCH ORGANIZATION AND STEPHANIE NORMAN DVM, MS, PHD OF MARINE MED ORGANIZATION. SMELTS UNDERSTANDS THE IMPORTANCE OF "ALL HANDSON DECK" TO WORK ON A SOLUTION FOR THE ISSUE OF MARINE MAMMAL ENTANGLEMENT AND THE FUTURE OPTIONS AVAILABLE TO COMMERCIAL BOTTOM SET FISHING. SMELTS HAS PARTNERED WITH US VENDORS TO PROVIDE AMERICAN COMMERCE AND AN EASY ACCESS TO PARTS AND EQUIPMENT NEEDED TO PRODUCE INNOVATIVE LINE LESS LIFT BAG FISHING SYSTEMS. SMELTS HAS SET UP FORMAL PURCHASING ACCOUNTS WITH THESE VENDORS AND HAS HAD SUCCESS IN FINDING ALL PARTS AND EQUIPMENT NEEDED TO MAKE ITS SYSTEMS. IN THE PROCESS OF DEVELOPMENT AND TESTING SMELTS HAS FOUND THAT ITS LINE LESS TECHNOLOGY HAS CAPABILITY FOR MANY APPLICATIONS IN SHALLOW TO DEEP WATERS BY SIMPLE ADJUSTMENTS OF ITS COMPONENT CONFIGURATIONS.THIS YEAR (2024), SMELTS CONTINUED WORK WITH COMMERCIAL FISHERMAN ON THE DESIGN NEEDS FOR THEIR INDUSTRY, USING THIS INFORMATION SMELTS HAS BUILT SEVERAL SETS OF SUCCESSFULLY TESTED WORKING LIFT BAG FISHING TECHNOLOGY, SMELTS HAS CONTINUED TO BUILD COLLABORATIONS WITH SCIENTISTS, EDUCATORS, FISHERMAN, VENDORS, GOVERNMENT OFFICIALS, AND OTHER NGO'S. SMELTS TO DATE HAS DEVELOPED AND TESTED SEVERAL DIFFERENT ACOUSTIC SYSTEMS CUSTOMIZED FOR DIFFERENT FISHING INDUSTRY NEEDS. SMELTS USES VIDEO, PICTURES AND WRITTEN DOCUMENTATION TO CAPTURE DATA ON ALL TESTS. BENCH AND OCEAN TESTING ARE DOCUMENTED FROM OUR LAB, RESEARCH VESSEL AND WITH OUR COMMERCIAL FISHING PARTNERS VESSELS. ALL FISHING TRIALS FOLLOW A STRICT SET OF PROTOCOLS DEVELOPED BY (NEFSC). SMELTS TECHNOLOGY HAS ALSO BEEN TESTED TO RETRIEVE ABANDONED, LOST, DERELICT FISHING GEAR WITH SUCCESS. AS PART OF SMELTS' EDUCATION PROGRAM SMELTS CONTINUES PRESENTING OUR WORK AND FINDINGS AT MANY PUBLIC FORUMS AND MEETINGS AND EDUCATING ON THESE ISSUES. SMELTS SHARES DEVELOPMENT AND FINDINGS OF ITS WORK AND ITS EDUCATIONAL MEETINGS AND CONFERENCES ON ITS WEBSITE FOR PUBLIC VIEWING AT SMELTS.ORG. SMELTS CONTINUES TO DEVELOP, TEST AND TRIAL ITS INNOVATIVE LIFT BAG FISHING SYSTEMS WITH MANY MORE EXCITING PLANS. SMELTS CONTINUES TO FORGE RELATIONSHIPS WITH COMMERCIAL FISHERMAN TO GIVE A NEW FISHING TOOL FOR ACCESS INTO CLOSED AREAS DUE TO NEGATIVE INTERACTION WITH MARINE LIFE IN VERTICAL LINES.
Expenses $1,300,277 · Grants $3,575 · Revenue $727,032
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
ANN MARIE RIELS
PRESIDENT
- Total calculated
- $0
- Hours/week
- 40
-
STEPHANIE NORMAN
VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 3
-
CINDY ELLISER
SECRETARY
- Total calculated
- $0
- Hours/week
- 3
-
RICHARD RIELS
EXECUTIVE DIRECTOR
- Total calculated
- $0
- Hours/week
- 40
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 14 November 2025
- IRS schema version
- 2024v5.2
- Source object
- 202543219349309214
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