Civic Intelligence

Smelts Sea Mammal Education Learning Training Society

990 • Fiscal year 2019 • EIN 47-3370136

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 08, 2020

1003 Iowa Heights RoadSedro Woolley, WA 98284

(360) 303-9338

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

57th percentile

0.00x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.00x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

83rd percentile

29%

Higher net margin than 83% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

84th percentile

$21,549

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

Score unavailable

No value available

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

Source year 2019

Revenue Growth

Score unavailable

No value available

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

Source year 2019

Assets

$71,168

No earlier filing loaded for comparison.

Net Assets

$71,168

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

$243,785

No earlier filing loaded for comparison.

Expenses

$172,576

No earlier filing loaded for comparison.

Net Income

$71,209

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0-$100KAssets 2019: $71,168Liabilities 2019: $0Net Assets 2019: $71,1682019Assets 2020: $227,420Liabilities 2020: $52,153Net Assets 2020: $175,2672020Assets 2021: $175,778Liabilities 2021: $33,714Net Assets 2021: $142,0642021Assets 2022: $111,671Liabilities 2022: -$2,686Net Assets 2022: $114,3572022Assets 2023: $287,423Liabilities 2023: $19,130Net Assets 2023: $268,2932023Assets 2024: $318,247Liabilities 2024: $18,060Net Assets 2024: $300,1872024

Highlighted filing

2019

Assets$71,168
Liabilities$0
Net Assets$71,168

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2019: $243,785Expenses 2019: $172,576Net Income 2019: $71,2092019Revenue 2020: $495,835Expenses 2020: $391,736Net Income 2020: $104,0992020Revenue 2021: $427,051Expenses 2021: $443,267Net Income 2021: -$16,2162021Revenue 2022: $534,849Expenses 2022: $562,556Net Income 2022: -$27,7072022Revenue 2023: $933,196Expenses 2023: $779,260Net Income 2023: $153,9362023Revenue 2024: $1,542,398Expenses 2024: $1,510,504Net Income 2024: $31,8942024

Highlighted filing

2019

Revenue$243,785
Expenses$172,576
Net Income$71,209
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 8, 2020
Return Version
2019v5.1
Gross Receipts
$243,785
Mission and Program Overview

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.

To reduce harmful human & marine life interaction by researching, educating & developing technology.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$0$61,089▲ $61,089
Cash and Non-Interest-Bearing Accounts-$10,079-
Total Assets$0$71,168▲ $71,168
Liabilities
Accounts Payable and Accrued Expenses$41--
Total Liabilities$41$0▼ $41
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-41$71,168▲ $71,209
Total Net Assets Fund Balance$-41$71,168▲ $71,209
Total Liabilities and Net Assets / Fund Balance$0$71,168▲ $71,168

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$61,089$2,371$63,460
Compensation and Service Providers

Employees

NameTitleBaseTotal
Richard RielsExecutive Director$21,549$21,549
Ann Marie RielsPresident & Treasurer$4,800$4,800

Board Members and Trustees

NameTitle
Stephanie NormanVice President
Cindy ElliserSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$243,616
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$169
All Other Contributions
$3,229
Change in Net Assets
$71,209
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$108,435
Salaries, Compensation, and Employee Benefits$63,801
Grants and Similar Amounts Paid$340
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$32,258$1,002-$33,260
Current Officers, Directors, Trustees, and Key Employees$26,349--$26,349
Travel$14,431$8,037-$22,468
Occupancy$14,700$100-$14,800
All Other Expenses$7,171$5,909-$13,080
Office Expenses$537$7,716-$8,253
Payroll Taxes$4,192--$4,192
Other Expenses$2,801$903-$3,704
Depreciation Depletion$2,371--$2,371
Conferences and Meetings-$902-$902
Fees for Services Accounting-$775-$775
Grants to Domestic Orgs$340--$340
Insurance-$299-$299
Advertising-$76-$76
Total Functional Expenses$144,360$28,216$0$172,576
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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

Ann marie riels and richard riels are married.

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

No review of 990 will be conducted by board prior to its filing.

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

The organization confirms this annually via written statements from board members.

Form 990, Part VI, Section B, Line 15A

Compensation is determined through research and review of national and regional survey information about compensation levels in the nonprofit sector, and review of compensation for the scope of work being performed.

Form 990, Part VI, Section C, Line 19

All governing documents and financial information are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Smelts Sea Mammal Education Learning
EIN
47-3370136
Phone
3603039338
Address
1003 IOWA HEIGHTS ROAD, SEDRO WOOLLEY, WA 98284

Signing Officer

Name
Ann Marie Riels
Title
Officer
Phone
3603039338
Signed
2020-10-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ann Marie Riels
Formed
2018
Legal Domicile
Wa
Voting Board Members
3
Independent Board Members
2
Employees
4
Volunteers
3

Preparer

Firm
Larson Gross Pllc
Address
2211 RIMLAND DR STE 422, BELLINGHAM, WA 98226
Preparer
Keaton Wersen-cpa
Phone
3607344280
Supplemental Narrative

Additional Explanations

Part III, Line 4A

This year (2019), smelts worked with commercial fishermen on the design needs for their industry. Using this information, smelts has built 9 sets of successfully tested working lift bag fishing technology. Smelts has built collaborations with scientists, educators, fisherman, vendors, government officials, and other ngo's. Marine scientists from around the globe have documented that the line and buoy system in pot/trap fisheries has caused injury and death from negative human interaction. Death and sub-lethal injuries have 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 has prioritized in order 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 hands-on 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 u.s. Vendors to provide american commerce easy access to parts and equipment needed to produce innovative line-less lift bag fishing systems. Smelts set up formal purchasing accounts with these vendors and 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. To date, smelts has developed and tested 3 different acoustic systems with the fourth in development. Smelts uses video, pictures and written documentation to capture data on all testing. Bench and ocean testing are documented from our lab, research vessel and with our commercial fishing partners vessels. Smelts' current design was fished commercially by a massachusetts commercial fisherman from october 2019 to january 2020, catching line-less lobster that was brought to market fishing under a letter of authorization (loa) given to smelts by the commonwealth of massachusetts division of marine fisheries. These fishing trials followed a strict set of protocols developed by nefsc. Smelts' technology was also 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 presented at the teledyne technology conference in september 2019 in san diego, california, demonstrating the capabilities to line-less lift bag systems and the many applications it can be used for. Smelts presented with a poster and gear demonstration at the 2019 ropeless consortium meeting and the 2019 north atlantic right whale consortium meeting in portland, maine. Smelts also presented at the world marine mammalogy conference in barcelona, spain on the issue of entanglement to the north atlantic right whale in commercial fisheries and our work toward a solution. Smelts shares development and findings of

Raw XML Appendix339 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/ExplanationTxt0THIS YEAR (2019), SMELTS WORKED WITH COMMERCIAL FISHERMEN ON THE DESIGN NEEDS FOR THEIR INDUSTRY. USING THIS INFORMATION, SMELTS HAS BUILT 9 SETS OF SUCCESSFULLY TESTED WORKING LIFT BAG FISHING TECHNOLOGY. SMELTS HAS BUILT COLLABORATIONS WITH SCIENTISTS, EDUCATORS, FISHERMAN, VENDORS, GOVERNMENT OFFICIALS, AND OTHER NGO'S. MARINE SCIENTISTS FROM AROUND THE GLOBE HAVE DOCUMENTED THAT THE LINE AND BUOY SYSTEM IN POT/TRAP FISHERIES HAS CAUSED INJURY AND DEATH FROM NEGATIVE HUMAN INTERACTION. DEATH AND SUB-LETHAL INJURIES HAVE 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 HAS PRIORITIZED IN ORDER 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 HANDS-ON 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 U.S. VENDORS TO PROVIDE AMERICAN COMMERCE EASY ACCESS TO PARTS AND EQUIPMENT NEEDED TO PRODUCE INNOVATIVE LINE-LESS LIFT BAG FISHING SYSTEMS. SMELTS SET UP FORMAL PURCHASING ACCOUNTS WITH THESE VENDORS AND 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. TO DATE, SMELTS HAS DEVELOPED AND TESTED 3 DIFFERENT ACOUSTIC SYSTEMS WITH THE FOURTH IN DEVELOPMENT. SMELTS USES VIDEO, PICTURES AND WRITTEN DOCUMENTATION TO CAPTURE DATA ON ALL TESTING. BENCH AND OCEAN TESTING ARE DOCUMENTED FROM OUR LAB, RESEARCH VESSEL AND WITH OUR COMMERCIAL FISHING PARTNERS VESSELS. SMELTS' CURRENT DESIGN WAS FISHED COMMERCIALLY BY A MASSACHUSETTS COMMERCIAL FISHERMAN FROM OCTOBER 2019 TO JANUARY 2020, CATCHING LINE-LESS LOBSTER THAT WAS BROUGHT TO MARKET FISHING UNDER A LETTER OF AUTHORIZATION (LOA) GIVEN TO SMELTS BY THE COMMONWEALTH OF MASSACHUSETTS DIVISION OF MARINE FISHERIES. THESE FISHING TRIALS FOLLOWED A STRICT SET OF PROTOCOLS DEVELOPED BY NEFSC. SMELTS' TECHNOLOGY WAS ALSO 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 PRESENTED AT THE TELEDYNE TECHNOLOGY CONFERENCE IN SEPTEMBER 2019 IN SAN DIEGO, CALIFORNIA, DEMONSTRATING THE CAPABILITIES TO LINE-LESS LIFT BAG SYSTEMS AND THE MANY APPLICATIONS IT CAN BE USED FOR. SMELTS PRESENTED WITH A POSTER AND GEAR DEMONSTRATION AT THE 2019 ROPELESS CONSORTIUM MEETING AND THE 2019 NORTH ATLANTIC RIGHT WHALE CONSORTIUM MEETING IN PORTLAND, MAINE. SMELTS ALSO PRESENTED AT THE WORLD MARINE MAMMALOGY CONFERENCE IN BARCELONA, SPAIN ON THE ISSUE OF ENTANGLEMENT TO THE NORTH ATLANTIC RIGHT WHALE IN COMMERCIAL FISHERIES AND OUR WORK TOWARD A SOLUTION. SMELTS SHARES DEVELOPMENT AND FINDINGS OF
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANN MARIE RIELS AND RICHARD RIELS ARE MARRIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW OF 990 WILL BE CONDUCTED BY BOARD PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION CONFIRMS THIS ANNUALLY VIA WRITTEN STATEMENTS FROM BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION IS DETERMINED THROUGH RESEARCH AND REVIEW OF NATIONAL AND REGIONAL SURVEY INFORMATION ABOUT COMPENSATION LEVELS IN THE NONPROFIT SECTOR, AND REVIEW OF COMPENSATION FOR THE SCOPE OF WORK BEING PERFORMED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL GOVERNING DOCUMENTS AND FINANCIAL INFORMATION ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
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