Civic Intelligence

International Seafood Sustainability Trade Association Inc

EIN 26-3645975 • 501(c)6 • Pittsburgh, PA

Profile

International seafood sustainability trade association (issta) is a non-profit corporation. Its main purposes are to inform and educate its members on emerging policies and practices to benefit marine ecosystems on a worldwide basis and to promote sustainable fishing practices and fisheries, both wild and farmed, through a variety of conservation activities, including dissemination to the industry of the results of the scientific research by worldwide conservation organizations, including without limitation, the international seafood sustainability foundation (issf), encourage adherence to such sustainable practices, and conduct a broad range of educational and training activities concerning the importance and benefits to the seafood industry, beginning with the tuna industry, of developing industry adherence to seafood sustainability criteria.

3706 Butler Street 307Pittsburgh, PA 15201

www.iss-association.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

99th percentile

2.17x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

46th percentile

0.14x

Higher debt load relative to revenue than 46% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

41st percentile

1.8%

Higher net margin than 41% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Assets

Down

$221,711

Down $2,006 (-0.9%) from 2023

Liabilities

Down

$481,895

Down $62,325 (-11%) from 2023

Net Assets

Up

-$260,184

Up $60,319 (+19%) from 2023

Revenue

Up

$3,439,167

Up $15,359 (+0.4%) from 2023

Expenses

Down

$3,378,848

Down $220,603 (-6.1%) from 2023

Net Income

Up

$60,319

Up $235,962 (+134%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0-$500KAssets 2010: $114,368Liabilities 2010: $100,265Net Assets 2010: $14,1032010Assets 2011: $366,177Liabilities 2011: $304,116Net Assets 2011: $62,0612011Assets 2012: $136,213Liabilities 2012: $602,346Net Assets 2012: -$466,1332012Assets 2014: $216,538Liabilities 2014: $231,131Net Assets 2014: -$14,5932014Assets 2015: $286,391Liabilities 2015: $269,752Net Assets 2015: $16,6392015Assets 2016: $291,081Liabilities 2016: $278,837Net Assets 2016: $12,2442016Assets 2017: $293,768Liabilities 2017: $386,103Net Assets 2017: -$92,3352017Assets 2018: $520,461Liabilities 2018: $761,032Net Assets 2018: -$240,5712018Assets 2019: $314,136Liabilities 2019: $415,463Net Assets 2019: -$101,3272019Assets 2020: $272,727Liabilities 2020: $426,460Net Assets 2020: -$153,7332020Assets 2021: $306,623Liabilities 2021: $457,857Net Assets 2021: -$151,2342021Assets 2022: $47,723Liabilities 2022: $192,583Net Assets 2022: -$144,8602022Assets 2023: $223,717Liabilities 2023: $544,220Net Assets 2023: -$320,5032023Assets 2024: $221,711Liabilities 2024: $481,895Net Assets 2024: -$260,1842024

Highlighted filing

2024

Assets$221,711
Liabilities$481,895
Net Assets-$260,184

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,215,9452010Expenses 2011: $3,451,9152011Expenses 2012: $4,403,0362012Revenue 2014: $3,202,759Expenses 2014: $2,857,026Net Income 2014: $345,7332014Revenue 2015: $3,206,249Expenses 2015: $3,175,017Net Income 2015: $31,2322015Revenue 2016: $2,941,668Expenses 2016: $2,946,063Net Income 2016: -$4,3952016Revenue 2017: $2,998,800Expenses 2017: $3,103,379Net Income 2017: -$104,5792017Revenue 2018: $3,288,633Expenses 2018: $3,436,869Net Income 2018: -$148,2362018Revenue 2019: $3,616,032Expenses 2019: $3,476,788Net Income 2019: $139,2442019Revenue 2020: $2,825,170Expenses 2020: $2,877,576Net Income 2020: -$52,4062020Revenue 2021: $3,297,821Expenses 2021: $3,295,322Net Income 2021: $2,4992021Revenue 2022: $3,285,852Expenses 2022: $3,279,478Net Income 2022: $6,3742022Revenue 2023: $3,423,808Expenses 2023: $3,599,451Net Income 2023: -$175,6432023Revenue 2024: $3,439,167Expenses 2024: $3,378,848Net Income 2024: $60,3192024

Highlighted filing

2024

Revenue$3,439,167
Expenses$3,378,848
Net Income$60,319

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.48$0.26$3.44$3.38$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.22$0.54$0.32$3.42$3.60$0.18
2022Detailed filing. Detailed filing data is available for this year.$0.05$0.19$0.14$3.29$3.28$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.31$0.46$0.15$3.30$3.30$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.27$0.43$0.15$2.83$2.88$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.31$0.42$0.10$3.62$3.48$0.14
2018Detailed filing. Detailed filing data is available for this year.$0.52$0.76$0.24$3.29$3.44$0.15
2017Detailed filing. Detailed filing data is available for this year.$0.29$0.39$0.09$3.00$3.10$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.29$0.28$0.01$2.94$2.95$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.29$0.27$0.02$3.21$3.18$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.22$0.23$0.01$3.20$2.86$0.35
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.60$0.47$4.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.30$0.06$3.45
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.10$0.01$3.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 9, 2025
Return Version
2024v5.2
Gross Receipts
$3,439,167
Mission and Program Overview

Mission

International seafood sustainability trade association (issta) is a non- profit corporation. Its main purposes are to inform and educate its members on emerging policies and practices to benefit marine ecosystems on a worldwide basis and to promote sustainable fishing practices and fisheries, both wild and farmed, through a variety of conservation activities, including dissemination to the industry of the results of the scientific research by worldwide conservation organizations, including without limitation on the international seafood sustainability foundation (issf), encourage adherence to such sustainable practices, and conduct a broad range of educational and training activites concerning the improtance and benefits to the seafood industry, beginning with the tuna industry, of developing industry adherence to seafood sustainability criteria.

International seafood sustainability trade association (issta) is a non-profit corporation. Its main purposes are to inform and educate its members on emerging policies and practices to benefit marine ecosystems on a worldwide basis and to promote sustainable fishing practices and fisheries, both wild and farmed, through a variety of conservation activities, including dissemination to the industry of the results of the scientific research by worldwide conservation organizations, including without limitation on the international seafood sustainability foundation (issf), encourage adherence to such sustainable practices, and conduct a broad range of educational and training activities concerning the importance and benefits to the seafood industry, beginning with the tuna industry, of developing industry adherence to seafood sustainability criteria.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$216,119$217,008▲ $889
Prepaid Expenses and Deferred Charges$3,461$3,309▼ $152
Land, Buildings, and Equipment, Net$4,137$1,394▼ $2,743
Total Assets$223,717$221,711▼ $2,006
Liabilities
Deferred Revenue$344,531$294,905▼ $49,626
Accounts Payable and Accrued Expenses$199,689$186,990▼ $12,699
Total Liabilities$544,220$481,895▼ $62,325
Net Assets / Fund Balance
Net Assets With Donor Restrictions$0$0→ $0
Net Assets Without Donor Restrictions$-320,503$-260,184▲ $60,319
Total Net Assets Fund Balance$-320,503$-260,184▲ $60,319
Total Liabilities and Net Assets / Fund Balance$223,717$221,711▼ $2,006

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,394$15,293$16,687
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susan JacksonPresidentPT$517,609$60,198$577,807
Victor RestrepoVP SciencePT$344,127$35,883$380,010
Holly KoehlerVP Policy & OutreachPT$311,280$15,564$326,844
Mary SestricVP CommunicationsPT$245,319$42,041$287,360
Patrick MoodyVP Finance/asst TreasurerPT$271,487$11,974$283,461

Board Members and Trustees

NameTitle
Tony LazazzaraDirector/chair
Angeles Claro GomezDirector/vice Chair
Borja AlonsoDirector
Damrong KonantakietDirector
David McdiarmidDirector
Gianluca AgostiniDirector
Jose AllerDirector
Luciano PirovanoDirector
Matt HallDirector
Narin NiruttinanonDirector
Phil RobertsDirector
Teddy KhoDirector
Traci LinderDirector
William Gibbons-flyDirector/secretary-treasur
Revenue and Support

Revenue Composition

Contributions and Grants
$3,438,891
Program Service Revenue
$0
Investment Income
$276
Other Revenue
$0
All Other Contributions
$25,000
Change in Net Assets
$60,319

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,439,167
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,439,167
Total Revenue per Form 990
$3,439,167
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,478,866
Other Expenses$519,495
Salaries, Compensation, and Employee Benefits$380,487
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$2,478,866--$2,478,866
Current Officers, Directors, Trustees, and Key Employees$179,224$130,071-$309,295
Fees for Services Other$256,120$2,605-$258,725
Fees for Services Legal-$88,649-$88,649
Information Technology$52,303--$52,303
Advertising$38,813--$38,813
Other Employee Benefits$18,525$16,008-$34,533
Travel-$30,150-$30,150
Payroll Taxes$12,713$6,673-$19,386
All Other Expenses-$18,660-$18,660
Pension Plan Contributions$8,860$8,413-$17,273
Fees for Services Accounting-$12,040-$12,040
Insurance-$7,099-$7,099
Office Expenses$355$6,380-$6,735
Occupancy-$3,525-$3,525
Depreciation Depletion-$2,743-$2,743
Conferences and Meetings-$53-$53
Total Functional Expenses$3,045,779$333,069$0$3,378,848

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,378,848
Total Expenses per Audited Statements$3,378,848
Total Expenses per Form 990$3,378,848
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
International Seafood Sustainablity FoundationPittsburgh, PA501(c)(3)To Conduct Science-based Initiatives for the Long Term Conservation and Sustainable Use of Tuna Stocks, Reducing By-catch and Promoting a Healthy Marine Ecosystem.$2,478,866
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Issta has two companies that have 100% ownership in other companies and another that is over 35%.

Form 990, Part VI, Section A, Line 6

International seafood sustainability trade association, inc. ("issta") is a trade association whose members are tuna processors, traders and marketers that agree to follow the conservation measures implemented by the international seafood sustainability foundation, inc. ("issf").

Form 990, Part VI, Section A, Line 7A

Issta has 3 classes of members - (1) founders of issta, (2) full members, and (3) associate members. The classes of members have varying rights with respect to electing the board of issta.

Form 990, Part VI, Section B, Line 11B

Issta's form 990 is prepared each year by an independent accounting firm based on information provided by issta. The draft form 990 is then reviewed by issta's executive leadership. The final version of the form 990 is distributed to issta's full board prior to filing with the internal revenue service.

Form 990, Part VI, Section B, Line 12C

Issa's outside counsel indicates the organization's conflict of interest policy is to have each board member sign annual conflict of interest disclosure statements.

Form 990, Part VI, Section B, Line 15

The compensation of issta's president was determined to be reasonable and reflect fair market value based on a review of data regarding comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations. Since such initial determination, the president's compensation has been increased only to reflect periodic incremental increases such as cost of living adjustments. All of the members of issta's board of directors who participated in the compensation determination process were independent, having had no conflicts of interest with respect to determining the president's compensation. The compensation determination process was documented contemporaneously. Certain officers and employees of issta also provide services to international seafood sustainability foundation, inc. ("issf"), an affiliated section 501(c)(3) tax-exempt charitable organization. Issta donates the time of those shared employees to issf.

Form 990, Part VI, Section C, Line 18

AVAILABLE UPON REQUEST

Form 990, Part VI, Section C, Line 19

The bylaws of international seafood sustainability trade association, inc. Are made available to the public on the website of its affiliate, international seafood sustainability foundation, inc., a section 501(c)(3) tax-exempt charitable organization.

Filing and Contact Details

Filer

Filer Name
International Seafood Sustainability
EIN
26-3645975
Phone
7032268101
Address
3706 BUTLER STREET 307, PITTSBURGH, PA 15201

Signing Officer

Name
Erika Smith
Title
Asst Treasurer/VP Finance
Phone
7032268101
Signed
2025-09-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan S Jackson
Formed
2008
Legal Domicile
De
Voting Board Members
13
Independent Board Members
13
Employees
7
Volunteers
0

Preparer

Firm
Louis Plung & Company Llp
Address
20 STANWIX ST SUITE 901, PITTSBURGH, PA 15222
Preparer
Joseph C Zovko
Phone
4122818771
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The oversight and selection process has not changed from prior year.

Financial Statement Notes

PART X, LINE 2:

The text of the footnote to issta's financial statements that reports the organization's liability for uncertain tax positions under fin 48 (asc 740) is as follows: the association is exempt from income tax under section 501(c)(6) of the internal revenue code. However, income from certain activities not directly related to the association's tax-exempt purpose may be subject to taxation as unrelated business income. In addition, the association has been classified as an organization that is not a private foundation under section 509(a)(2). Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The association has analyzed tax positions taken for filing with the internal revenue service. The association believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the association's financial condition, results of operations or cash flows. Accordingly, the association has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at december 31, 2024 and 2023. The association's policy is to classify any income tax related interest and penalties to interest expense and other expenses, respectively. The association is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

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IRS990/ActivityOrMissionDesc0INTERNATIONAL SEAFOOD SUSTAINABILITY TRADE ASSOCIATION (ISSTA) IS A NON-PROFIT CORPORATION. ITS MAIN PURPOSES ARE TO INFORM AND EDUCATE ITS MEMBERS ON EMERGING POLICIES AND PRACTICES TO BENEFIT MARINE ECOSYSTEMS ON A WORLDWIDE BASIS AND TO PROMOTE SUSTAINABLE FISHING PRACTICES AND FISHERIES, BOTH WILD AND FARMED, THROUGH A VARIETY OF CONSERVATION ACTIVITIES, INCLUDING DISSEMINATION TO THE INDUSTRY OF THE RESULTS OF THE SCIENTIFIC RESEARCH BY WORLDWIDE CONSERVATION ORGANIZATIONS, INCLUDING WITHOUT LIMITATION ON THE INTERNATIONAL SEAFOOD SUSTAINABILITY FOUNDATION (ISSF), ENCOURAGE ADHERENCE TO SUCH SUSTAINABLE PRACTICES, AND CONDUCT A BROAD RANGE OF EDUCATIONAL AND TRAINING ACTIVITIES CONCERNING THE IMPORTANCE AND BENEFITS TO THE SEAFOOD INDUSTRY, BEGINNING WITH THE TUNA INDUSTRY, OF DEVELOPING INDUSTRY ADHERENCE TO SEAFOOD SUSTAINABILITY CRITERIA.
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IRS990/Form990PartVIISectionAGrp/PersonNm1TONY LAZAZZARA
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IRS990/Form990PartVIISectionAGrp/PersonNm3JOSE ALLER
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IRS990/Form990PartVIISectionAGrp/PersonNm10NARIN NIRUTTINANON
IRS990/Form990PartVIISectionAGrp/PersonNm11LUCIANO PIROVANO
IRS990/Form990PartVIISectionAGrp/PersonNm12PHIL ROBERTS
IRS990/Form990PartVIISectionAGrp/PersonNm13GIANLUCA AGOSTINI
IRS990/Form990PartVIISectionAGrp/PersonNm14SUSAN JACKSON
IRS990/Form990PartVIISectionAGrp/PersonNm15PATRICK MOODY
IRS990/Form990PartVIISectionAGrp/PersonNm16VICTOR RESTREPO
IRS990/Form990PartVIISectionAGrp/PersonNm17HOLLY KOEHLER
IRS990/Form990PartVIISectionAGrp/PersonNm18MARY SESTRIC
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR/SECRETARY-TREASUR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR/CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR/VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt15VP FINANCE/ASST TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt16VP SCIENCE
IRS990/Form990PartVIISectionAGrp/TitleTxt17VP POLICY & OUTREACH
IRS990/Form990PartVIISectionAGrp/TitleTxt18VP COMMUNICATIONS
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02008
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IRS990/FSAuditedInd01
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IRS990/MissionDesc0INTERNATIONAL SEAFOOD SUSTAINABILITY TRADE ASSOCIATION (ISSTA) IS A NON-PROFIT CORPORATION. ITS MAIN PURPOSES ARE TO INFORM AND EDUCATE ITS MEMBERS ON EMERGING POLICIES AND PRACTICES TO BENEFIT MARINE ECOSYSTEMS ON A WORLDWIDE BASIS AND TO PROMOTE SUSTAINABLE FISHING PRACTICES AND FISHERIES, BOTH WILD AND FARMED, THROUGH A VARIETY OF CONSERVATION ACTIVITIES, INCLUDING DISSEMINATION TO THE INDUSTRY OF THE RESULTS OF THE SCIENTIFIC RESEARCH BY WORLDWIDE CONSERVATION ORGANIZATIONS, INCLUDING WITHOUT LIMITATION, THE INTERNATIONAL SEAFOOD SUSTAINABILITY FOUNDATION (ISSF), ENCOURAGE ADHERENCE TO SUCH SUSTAINABLE PRACTICES, AND CONDUCT A BROAD RANGE OF EDUCATIONAL AND TRAINING ACTIVITIES CONCERNING THE IMPORTANCE AND BENEFITS TO THE SEAFOOD INDUSTRY, BEGINNING WITH THE TUNA INDUSTRY, OF DEVELOPING INDUSTRY ADHERENCE TO SEAFOOD SUSTAINABILITY CRITERIA.
IRS990/MoreThan5000KToIndividualsInd00
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IRS990/NondeductibleContributionsInd00
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IRS990/OccupancyGrp/TotalAmt03525
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06380
IRS990/OfficeExpensesGrp/ProgramServicesAmt0355
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
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IRS990/PrincipalOfficerNm0SUSAN S JACKSON
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IRS990/ProgSrvcAccomActy2Grp/Desc0MARKET OUTREACH - ISSA PROMOTED INTERACTION AND ENGAGED IN EDUCATION OF KEY RETAILERS IN NORTH AMERICA, EUROPE, UK AND AFRICA TO PROMOTE FISHING BEST PRACTICES BY ELEVATING THE VOICE OF THE MARKET THROUGH PROCUREMENT PROGRAMS AND TO HAVE KEY RETAILERS INCORPORATE ISSF CONSERVATION MEASURES INTO THEIR SOURCING CONSIDERATIONS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt061912
IRS990/ProgSrvcAccomActy3Grp/Desc0COMMUNICATION/EDUCATION - ISSA SUPPORTED AND COMMUNICATED THE MISSION, OBJECTIVES, AND APPROACH OF ISSF TO THE SEAFOOD INDUSTRY AND THE GENERAL PUBLIC.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0227620
IRS990/ProgSrvcAccomActyOtherGrp/Desc0UNALLOCATED PAYMENTS TO INTERNATIONAL SEAFOOD SUSTAINABITY FOUNDATION: ISSA SUPPORTS THE PROGRAMS OF ISSF AS IT RELATES TO SCIENCE; POLICY, OUTREACH, AND ADVOCACY; GLOBAL TUNA FLEET TRANSPARENCY & COMPLIANCE; AND COMMUNICATION/EDUCATION.
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IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt02478866
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IRS990/PYTotalProfFndrsngExpnsAmt00
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IRS990ScheduleC/OnlyInHouseLobbyingInd00
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE TEXT OF THE FOOTNOTE TO ISSTA'S FINANCIAL STATEMENTS THAT REPORTS THE ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48 (ASC 740) IS AS FOLLOWS: THE ASSOCIATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ASSOCIATION'S TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ADDITION, THE ASSOCIATION HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ASSOCIATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE. THE ASSOCIATION BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ASSOCIATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE ASSOCIATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2024 AND 2023. THE ASSOCIATION'S POLICY IS TO CLASSIFY ANY INCOME TAX RELATED INTEREST AND PENALTIES TO INTEREST EXPENSE AND OTHER EXPENSES, RESPECTIVELY. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03378848
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt02478866
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO CONDUCT SCIENCE-BASED INITIATIVES FOR THE LONG TERM CONSERVATION AND SUSTAINABLE USE OF TUNA STOCKS, REDUCING BY-CATCH AND PROMOTING A HEALTHY MARINE ECOSYSTEM.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0INTERNATIONAL SEAFOOD SUSTAINABLITY FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0263646127
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt03706 BUTLER STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0PITTSBURGH
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0PA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd0152011802
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0INTERNATIONAL SEAFOOD SUSTAINABILITY TRADE ASSOCIATION, INC. ("ISSTA") MAKES GRANTS TO ITS AFFILIATE, INTERNATIONAL SEAFOOD SUSTAINABILITY FOUNDATION, INC. ("ISSF"), A SECTION 501(C)(3) TAX-EXEMPT CHARITABLE ORGANIZATION THAT SHARES ISSTA'S DEDICATION TO THE LONG-TERM CONSERVATION AND SUSTAINABLE USE OF GLOBAL TUNA FISHERIES. ISSTA ALSO DONATES THE TIME OF ITS SHARED EMPLOYEES WITH ISSF. ISSTA MAINTAINS RECORDS TO SUBSTANTIATE THE AMOUNT OF GRANTS AND ASSISTANCE PROVIDED TO ISSF. ISSTA IS THE SOLE MEMBER OF ISSF. GIVEN THE CORPORATE AFFILIATION, SHARED EMPLOYEES AND MISSION-RELATED COORDINATION BETWEEN ISSTA AND ISSF, ISSTA IS AWARE OF THE USE OF THE GRANTS FUNDS BY ISSF.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2311280
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3245319
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt40
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20

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