Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 46-2964939 • 501(c)3 • Augusta, GA
Profile
Funding for ocean conservation projects
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
18th percentile
Higher net margin than 18% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
34th percentile
Faster asset growth than 34% of similar nonprofits.
Revenue Growth
18th percentile
Faster revenue growth than 18% of similar nonprofits.
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
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
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
| Description | Grants | Expenses |
|---|---|---|
| FOCUSING OUR FUNDING, OUTREACH, AND INITIATIVES ON THREE CONSERVATION PRIORITIES: CORAL REEFS, OCEAN POLLUTION, AND THREATENED SPECIES AND HABITATS | $39,178 | $10,000 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| SAMANTHA WHITCRAFT | Executive Director | PT | $0 | - | - |
| ANNE HASSON | Director | - | $0 | - | - |
| DOUG MCNEESE | Director | - | $0 | - | - |
| MIKE HABER | Director | - | $0 | - | - |
| TED FOREMAN | Director | - | $0 | - | - |
| JERRY BEATY | Director | - | $0 | - | - |
| WAYNE BROWN | Chairman | - | $0 | - | - |
“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 AmountADVERTISING 40BANK CHARGES 258FILING FEES 75INVESTMENT ADVISORY FEES 188PROGRAM-RELATED EXPENSES 10,000”
“Description AmountUNREALIZED CAPITAL LOSS (630)”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | WAYNE BROWN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7067377687 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 209 HUDSON TRACE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | AUGUSTA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30907 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 94527 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 77812 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 45011 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 22000 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -16085 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 94527 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 77812 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 2272 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 52809 |
| IRS990EZ/GrossReceiptsAmt | 0 | 69285 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 2 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 94527 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 77812 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 94527 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 77812 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | SAMANTHA WHITCRAFT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ANNE HASSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | DOUG MCNEESE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MIKE HABER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | TED FOREMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | JERRY BEATY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | WAYNE BROWN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | CHAIRMAN |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -630 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 10561 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | FUNDING FOR OCEAN CONSERVATION PROJECTS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | FOCUSING OUR FUNDING, OUTREACH, AND INITIATIVES ON THREE CONSERVATION PRIORITIES: CORAL REEFS, OCEAN POLLUTION, AND THREATENED SPECIES AND HABITATS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 39178 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 10000 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 24272 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | GA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 63370 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 10000 |
| IRS990EZ/TotalRevenueAmt | 0 | 47285 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | www.seaofchange.com |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 45011 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 91711 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 46272 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 27655 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 62499 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 273148 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 2274 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2479 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 4753 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 2274 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 2479 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 4753 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.02000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.01000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.98290 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99120 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 273148 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 45011 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 91711 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 46272 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 27655 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 62499 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 273148 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 47285 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 94190 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 46272 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 27655 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 62499 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 277901 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description AmountADVERTISING 40BANK CHARGES 258FILING FEES 75INVESTMENT ADVISORY FEES 188PROGRAM-RELATED EXPENSES 10,000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Description AmountUNREALIZED CAPITAL LOSS (630) |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | List of grants and similar amounts paid Part I line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other changes in net assets or fund balances Part I line 20 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | WAYNE BROWN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIRMAN |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7067377687 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SEA OF CHANGE FOUNDATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SEAO |
| ReturnHeader/Filer/EIN | 0 | 462964939 |
| ReturnHeader/Filer/InCareOfNm | 0 | % WAYNE BROWN |
| ReturnHeader/Filer/PhoneNum | 0 | 7067377687 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 209 HUDSON TRACE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | AUGUSTA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 30907 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 990980807 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BACK TO TAXES LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2318 HEYDON CIR W |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | NAPLES |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 34120 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2393049398 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | FRANK L DITURI CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-11-15T15:04:28-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
No mirrored PDF or thumbnail assets are attached yet.