Civic Intelligence

Sea of Change Foundation

EIN 46-2964939 • 501(c)3 • Augusta, GA

Profile

Funding for ocean conservation projects

209 Hudson TraceAugusta, GA 30907

www.seaofchange.com

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

18th percentile

-34%

Higher net margin than 18% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

34th percentile

-18%

Faster asset growth than 34% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

-50%

Faster revenue growth than 18% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$77,812

Down $16,715 (-18%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

$77,812

No earlier filing loaded for comparison.

Revenue

Down

$47,285

Down $46,905 (-50%) from 2023

Expenses

Up

$63,370

Up $11,492 (+22%) from 2023

Net Income

Down

-$16,085

Down $58,397 (-138%) from 2023

Trend Graphs

Balance Sheet Trend

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

$100K$50K$0Assets 2023: $94,527Liabilities 2023: $02023Assets 2024: $77,812Liabilities 2024: $0Net Assets 2024: $77,8122024

Highlighted filing

2024

Assets$77,812
Liabilities$0
Net Assets$77,812

Operations Trend

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

$100K$50K$0-$50KRevenue 2023: $94,190Expenses 2023: $51,878Net Income 2023: $42,3122023Revenue 2024: $47,285Expenses 2024: $63,370Net Income 2024: -$16,0852024

Highlighted filing

2024

Revenue$47,285
Expenses$63,370
Net Income-$16,085

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$69,285
Mission and Program Overview

Mission

The Sea of Change Foundation funds conservation and research initiatives that directly impact the natural world. The Sea of Change Foundation looks for partner charities, conservation projects, and community initiatives to support along with developing innovative solutions to environmental issues and academic scholarships. With the Sea of Change Foundation, 100% of all funds raised go directly to education and conservation around the world to help ensure future generations can enjoy the natural world as we do today. Our mission is to create positive change.

Funding for ocean conservation projects

Program Services

DescriptionGrantsExpenses
FOCUSING OUR FUNDING, OUTREACH, AND INITIATIVES ON THREE CONSERVATION PRIORITIES: CORAL REEFS, OCEAN POLLUTION, AND THREATENED SPECIES AND HABITATS$39,178$10,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
SAMANTHA WHITCRAFTExecutive DirectorPT$0--
ANNE HASSONDirector-$0--
DOUG MCNEESEDirector-$0--
MIKE HABERDirector-$0--
TED FOREMANDirector-$0--
JERRY BEATYDirector-$0--
WAYNE BROWNChairman-$0--
Filing and Contact Details

Filer

Filer Name
Sea of Change Foundation
EIN
46-2964939
In Care Of
% WAYNE BROWN
Phone
7067377687
Address
209 HUDSON TRACE, AUGUSTA, GA 30907

Signing Officer

Name
Wayne Brown
Title
Chairman
Phone
7067377687
Signed
2025-11-14
Discuss with paid preparer
Yes

Preparer

Firm
Back to Taxes LLC
Address
2318 HEYDON CIR W, NAPLES, FL 34120
Preparer
Frank L Dituri CPA
Phone
2393049398
Supplemental Narrative

Additional Explanations

List of grants and similar amounts paid Part I line 10

Activity GRANT PAID Grantee OCEANS FOR YOUTH FOUNDATION Street 209 HUDSON TRACE City, State, Zip AUGUSTA, GA 30907-2010Relationship RELATED NON-PROFIT ORGANIZATION Amount 39,178Activity SCHOLARSHIP FUNDING Grantee ARIZONA STATE UNIVERSITY FOUNDATIONStreet P.O. BOX 2260 City, State, Zip TEMPE, AZ 85280-2260Amount 11,631Activity SCHOLARSHIP FUNDING Grantee WOMEN DIVERS HALL OF FAME Street 5940 8TH ST NW City, State, Zip TILLAMOOK, OR 97141Amount 2,000

Description of other expenses Part I line 16

Description AmountADVERTISING 40BANK CHARGES 258FILING FEES 75INVESTMENT ADVISORY FEES 188PROGRAM-RELATED EXPENSES 10,000

Other changes in net assets or fund balances Part I line 20

Description AmountUNREALIZED CAPITAL LOSS (630)

Raw XML Appendix183 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Activity GRANT PAID Grantee OCEANS FOR YOUTH FOUNDATION Street 209 HUDSON TRACE City, State, Zip AUGUSTA, GA 30907-2010Relationship RELATED NON-PROFIT ORGANIZATION Amount 39,178Activity SCHOLARSHIP FUNDING Grantee ARIZONA STATE UNIVERSITY FOUNDATIONStreet P.O. BOX 2260 City, State, Zip TEMPE, AZ 85280-2260Amount 11,631Activity SCHOLARSHIP FUNDING Grantee WOMEN DIVERS HALL OF FAME Street 5940 8TH ST NW City, State, Zip TILLAMOOK, OR 97141Amount 2,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountADVERTISING 40BANK CHARGES 258FILING FEES 75INVESTMENT ADVISORY FEES 188PROGRAM-RELATED EXPENSES 10,000
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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