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Nonprofiteer
← PACIFIC WHALE FOUNDATION

Form 990 for tax year 2024

Filed by PACIFIC WHALE FOUNDATION.

Totals

Total revenue
$2,488,088
Total expenses
$3,960,666
Contributions and grants received
$1,591,465
Grants paid
$497,147
Program service revenue
$75,227
Investment income
$780,177
Other revenue
$41,219
Total assets, end of year
$6,368,345
Total liabilities, end of year
$5,306,024
Net assets or fund balances, end of year
$1,062,321
Program services expenses (Part IX)
$3,275,827
Management and general expenses
$349,409
Fundraising expenses
$335,430
Program service expenses (Part III)
$3,275,827

Program services were 82.7% 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.

  • 1b · Membership dues

    $353,009

  • 1c · Fundraising events

    $24,810

  • 1e · Government grants (contributions)

    $108,953

  • 1f · All other contributions, gifts and grants

    $1,104,693

  • 1g · Noncash contributions included above

    $24,810

  • 2a · Program service revenue: EDUCATION

    total $75,227 · related or exempt $75,227

  • 3 · Investment income

    total $780,177 · excluded $780,177

  • 8a · Fundraising events: gross income

    $130,603

  • 8a · Fundraising events: contributions included on line 1c

    $24,810

  • 8b · Fundraising events: direct expenses

    $92,672

  • 8c · Net income from fundraising events

    total $37,931 · excluded $37,931

  • 11a · Other revenue: OTHER RESEARCH INCOME

    total $3,288 · related or exempt $3,288

  • 11e · Other revenue, total

    $3,288

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $300,000 · program services $300,000

  • 2 · Grants to domestic individuals

    total $197,147 · program services $197,147

  • 7 · Other salaries and wages

    total $1,496,639 · program services $1,275,440 · management and general $28,194 · fundraising $193,005

  • 8 · Pension plan contributions

    total $52,387 · program services $33,751 · management and general $13,067 · fundraising $5,569

  • 9 · Other employee benefits

    total $152,734 · program services $98,399 · management and general $38,098 · fundraising $16,237

  • 10 · Payroll taxes

    total $136,720 · program services $116,164 · fundraising $20,556

  • 11a · Fees: management

    total $305,399 · program services $108,655 · management and general $142,036 · fundraising $54,708

  • 11c · Fees: accounting

    total $40,560 · program services $14,430 · management and general $18,864 · fundraising $7,266

  • 11g · Fees: other

    total $383,669 · program services $329,598 · management and general $39,705 · fundraising $14,366

  • 12 · Advertising and promotion

    total $10,916 · program services $2,198 · fundraising $8,718

  • 13 · Office expenses

    total $36,248 · program services $34,062 · management and general $2,186

  • 14 · Information technology

    total $73,373 · program services $45,088 · management and general $28,285

  • 16 · Occupancy

    total $210,098 · program services $210,098

  • 17 · Travel

    total $91,758 · program services $79,306 · management and general $2,203 · fundraising $10,249

  • 20 · Interest

    total $4,640 · management and general $4,640

  • 22 · Depreciation, depletion and amortization

    total $124,550 · program services $110,019 · management and general $14,531

  • 23 · Insurance

    total $105,934 · program services $99,020 · management and general $6,914

  • 24a · Other expenses: VEHICLE EXPENSE

    total $92,298 · program services $92,298

  • 24b · Other expenses: EQUIPMENT RENTAL

    total $40,608 · program services $40,608

  • 24c · Other expenses: BANK FEES/CREDIT CARD FEE

    total $33,671 · program services $33,491 · management and general $180

  • 24d · Other expenses: TRAINING

    total $21,597 · program services $11,897 · management and general $9,700

  • 24e · All other expenses

    total $49,720 · program services $44,158 · management and general $806 · fundraising $4,756

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,489,012 · end of year $614,437

  • 3 · Pledges and grants receivable

    beginning of year $20,000

  • 4 · Accounts receivable

    beginning of year $1,057,458 · end of year $1,084,366

  • 8 · Inventories for sale or use

    beginning of year $1,722 · end of year $3,970

  • 9 · Prepaid expenses and deferred charges

    beginning of year $22,171

  • 10a · Land, buildings and equipment: cost or other basis

    $1,431,065

  • 10b · Land, buildings and equipment: accumulated depreciation

    $702,615

  • 10c · Land, buildings and equipment, net

    beginning of year $853,000 · end of year $728,450

  • 11 · Investments: publicly traded securities

    beginning of year $534,605

  • 15 · Other assets

    beginning of year $4,994,489 · end of year $3,937,122

  • 17 · Accounts payable and accrued expenses

    beginning of year $140,841 · end of year $103,492

  • 19 · Deferred revenue

    beginning of year $155,000 · end of year $34,671

  • 23 · Secured mortgages and notes payable

    beginning of year $230,300 · end of year $212,839

  • 25 · Other liabilities

    beginning of year $4,861,576 · end of year $4,955,022

  • 27 · Net assets without donor restrictions

    beginning of year $2,832,163 · end of year $969,843

  • 28 · Net assets with donor restrictions

    beginning of year $752,577 · end of year $92,478

Mission and programs · 2024

Mission

PROTECT THE OCEAN THROUGH SCIENCE AND ADVOCACY AND INSPIRE ENVIRONMENTAL STEWARDSHIP, REMAINING STEADFASTLY DEDICATED TO SAVING THE WORLD'S WHALES AND DOLPHINS FROM EXTINCTION THROUGH RESEARCH, EDUCATION, (SEE SCHEDULE O)

Activities or mission (Part I)

PACIFIC WHALE FOUNDATION'S MISSION IS TO PROTECT THE OCEAN THROUGH SCIENCE AND ADVOCACY, AND TO INSPIRE ENVIRONMENTAL STEWARDSHIP.

  • RESEARCH: PWF'S RESEARCH TEAM ADVANCED GLOBAL MARINE MAMMAL CONSERVATION ACROSS FOUR REGIONS: HAWAI'I, AUSTRALIA, ECUADOR, AND CHILE. THE TEAM FOCUSED ON FIVE CRITICAL THREATS-BYCATCH AND FISHING INTERACTIONS, VESSEL COLLISIONS, MARINE PLASTIC POLLUTION UNSUSTAINABLE TOURISM, AND CLIMATE CHANGE - WHILE PRODUCING DATA THAT DIRECTLY INFORMS CONSERVATION POLICY AND MANAGEMENT. CONTINUED ON SCHEDULE O.

    Expenses $1,945,076

  • EDUCATION PWF'S EDUCATION TEAM DELIVERED IMMERSIVE, PLACE-BASED LEARNING EXPERIENCES THAT CONNECTED THOUSANDS OF STUDENTS WITH THE OCEAN, INSPIRING FUTURE STEWARDS AND SCIENTISTS THROUGH DIRECT ENGAGEMENT WITH MARINE ENVIRONMENTS. CONTINUED ON SCHEDULE O.

    Expenses $555,736 · Revenue $78,515

  • CONSERVATION: CONSERVATION PROGRAMS AT PWF TRANSFORM RESEARCH INTO ACTION BY FOCUSING ON MARINE DEBRIS REMOVAL, HABITAT RESTORATION, AND THE PROTECTION OF NATIVE SPECIES AND CULTURAL LANDSCAPES. SINCE LAUNCHING ITS FIRST DEBRIS REMOVAL INITIATIVES IN 2015, THE CONSERVATION TEAM AND ITS SUPPORTERS HAVE REMOVED MORE THAN 350,000 INDIVIDUAL ITEMS. CONTINUED ON SCHEDULE O.

    Expenses $277,868

  • OUTREACH THE OUTREACH TEAM ADVANCED OCEAN ADVOCACY BY ENGAGING COMMUNITIES, SCHOOLS, AND VISITORS, FOSTERING ENVIRONMENTAL RESPONSIBILITY AND KULEANA FOR HAWAI'I'S ECOSYSTEMS. KEY 2024 ACTIONS AND ACCOMPLISHMENTS: MALAMA PONO: FACILITATED 79 STEWARDSHIP EVENTS WITH 13 LOCAL PARTNERS, ENGAGING 187 PARTICIPANTS AND LOGGING OVER 1,280 VOLUNTEER HOURS TO PROMOTE MINDFUL CARE OF OCEAN AND ISLAND ECOSYSTEMS. CREATED EASY ONRAMPS FOR LOCALS AND VISITORS TO CONTRIBUTE TO RESTORATION EFFORTS, EMBODYING THE PRINCIPLE OF MALAMA PONO ("TO CARE RESPONSIBLY AND WITH INTEGRITY"). FOR DA KEIKI: REACHED 305 FAMILIES THROUGH A YOUTH-FOCUSED INITIATIVE THAT PROVIDED ENVIRONMENTAL EDUCATION, RESOURCE CONNECTIONS, AND OCEAN- THEMED ACTIVITIES DESIGNED TO INSPIRE THE NEXT GENERATION OF ENVIRONMENTAL STEWARDS. WILDFIRE RESPONSE AND RECOVERY FOLLOWING THE 2023 MAUI WILDFIRES, PWF PROVIDED CRITICAL SUPPORT TO AFFECTED EMPLOYEES, COMMUNITIES, AND ECOSYSTEMS. KEY 2024 ACTIONS AND ACCOMPLISHMENTS: 'OHANA FUND: PROVIDED DIRECT ASSISTANCE TO PWF EMPLOYEES AND FAMILIES IMPACTED BY THE FIRES. COMMUNITY FUND: PROVIDED CLEAN WATER DELIVERIES TO LAHAINA FAMILIES AND SUPPORTED LOCAL ORGANIZATIONS DELIVERING ESSENTIAL RELIEF, REBUILDING, AND RECOVERY SERVICES. CONSERVATION FUND: ASSESSMENT AND MONITORING OF WILDFIRE-RELATED OCEAN IMPACTS.

    Expenses $497,147 · Grants $497,147

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Mary Kate Rosack

    CHAIRPERSON

    Total calculated
    $0
    Hours/week
    2

  • Laura Chynoweth

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Tahreem Kampton

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Lisa Vogt

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Wayne White

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Robert Wood

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Nadia Campbell

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Mikiala Lidstone

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Jean-Sebastien Masson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Emilia Springett

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Dayna Garland

    EXECUTIVE DI

    Total calculated
    $173,702
    From this org
    $0
    From related orgs
    $173,702
    Other
    $0
    Hours/week
    8 + 32 related

    Schedule J breakdown matched by us

    Base
    not reported + $173,702 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    not reported + $173,702 related

  • Kristie Wrigglesworth

    PAST EX.DIRE

    Total calculated
    $239,781
    From this org
    $0
    From related orgs
    $224,152
    Other
    $15,629
    Hours/week
    8 + 32 related

    Schedule J breakdown matched by us

    Base
    not reported + $224,152 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported + $15,629 related
    Nontaxable benefits
    not reported
    Filer's total
    not reported + $239,781 related

  • Ryan Randazzo

    ACCOUNTING D

    Total calculated
    $142,311
    From this org
    $0
    From related orgs
    $135,354
    Other
    $6,957
    Hours/week
    8 + 32 related

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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Written employment contract
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • PACIFIC WHALE FOUNDATION AUSTRALIA

    RESEARCH · AS

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • SEA SPORT CRUISES INC

    C CORP · EDUCATION · HI · share of income $15,681,973 · share of assets $10,728,940

  • PWF ECO ADVENTURES AUSTRALIA PTY LTD

    C CORP · EDUCATION · AS · share of income $324,599 · share of assets $394,618

Provenance

Return type
form_990
Tax year
2024
Filed
17 November 2025
IRS schema version
2024v5.0
Source object
202503219349324410

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