Civic Intelligence

The Whale Sanctuary Project

990 • Fiscal year 2019 • EIN 81-2276219

Jan 01, 2019 to Dec 31, 2019 • Filed on Aug 09, 2020

4100 Kanab Canyon RoadKanab, UT 84741

(877) 942-5399

Siviq Scores

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

Liabilities / Assets

50th percentile

0.08x

Higher debt load relative to assets than 50% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

48th percentile

0.08x

Higher debt load relative to revenue than 48% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

78th percentile

21%

Higher net margin than 78% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

87th percentile

$175,000

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 16.6% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

88th percentile

39%

Faster asset growth than 88% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

73rd percentile

18%

Faster revenue growth than 73% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,027,877

Up $286,240 (+39%) from 2018

Net Assets

Up

$946,788

Up $222,703 (+31%) from 2018

Liabilities

Up

$81,089

Up $63,537 (+362%) from 2018

Revenue

Up

$1,052,735

Up $163,321 (+18%) from 2018

Expenses

Up

$830,032

Up $229,516 (+38%) from 2018

Net Income

Down

$222,703

Down $66,195 (-23%) from 2018

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2016: $87,001Liabilities 2016: $12,011Net Assets 2016: $74,9902016Assets 2017: $468,659Liabilities 2017: $33,472Net Assets 2017: $435,1872017Assets 2018: $741,637Liabilities 2018: $17,552Net Assets 2018: $724,0852018Assets 2019: $1,027,877Liabilities 2019: $81,089Net Assets 2019: $946,7882019Assets 2020: $880,878Liabilities 2020: $223,604Net Assets 2020: $657,2742020Assets 2021: $1,583,403Liabilities 2021: $177,547Net Assets 2021: $1,405,8562021Assets 2022: $1,921,660Liabilities 2022: $224,216Net Assets 2022: $1,697,4442022Assets 2023: $1,738,270Liabilities 2023: $193,067Net Assets 2023: $1,545,2032023Assets 2024: $2,372,176Liabilities 2024: $363,251Net Assets 2024: $2,008,9252024

Highlighted filing

2019

Assets$1,027,877
Liabilities$81,089
Net Assets$946,788

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $346,954Expenses 2016: $271,964Net Income 2016: $74,9902016Revenue 2017: $726,149Expenses 2017: $365,952Net Income 2017: $360,1972017Revenue 2018: $889,414Expenses 2018: $600,516Net Income 2018: $288,8982018Revenue 2019: $1,052,735Expenses 2019: $830,032Net Income 2019: $222,7032019Revenue 2020: $463,835Expenses 2020: $753,349Net Income 2020: -$289,5142020Revenue 2021: $1,540,232Expenses 2021: $791,650Net Income 2021: $748,5822021Revenue 2022: $1,926,380Expenses 2022: $1,634,792Net Income 2022: $291,5882022Revenue 2023: $1,763,204Expenses 2023: $1,915,445Net Income 2023: -$152,2412023Revenue 2024: $2,269,935Expenses 2024: $1,807,876Net Income 2024: $462,0592024

Highlighted filing

2019

Revenue$1,052,735
Expenses$830,032
Net Income$222,703
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Aug 9, 2020
Return Version
2019v5.0
Gross Receipts
$1,052,735
Mission and Program Overview

Mission

To establish a model seaside sanctuary where cetaceans (porpoises, dolphins and whales) can be rehabilitated and released into the ocean or can live permanently in an environment that maximizes well-being and autonomy and is as close as possible to their natural habitat.

To establish a model seaside sanctuary where cetaceans (whales and dolphins) can be rehabilitated or can live permanently in an environment that maximizes well-being and autonomy and is as close as possible to their natural habitat.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$215,223$998,877▲ $783,654
Pledges and Grants Receivable$526,414$29,000▼ $497,414
Total Assets$741,637$1,027,877▲ $286,240
Liabilities
Accounts Payable and Accrued Expenses$17,552$81,089▲ $63,537
Total Liabilities$17,552$81,089▲ $63,537
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$724,085$946,788▲ $222,703
Total Net Assets Fund Balance$724,085$946,788▲ $222,703
Total Liabilities and Net Assets / Fund Balance$741,637$1,027,877▲ $286,240
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Charles VinickExecutive DiFT$175,000$175,000
Charles VinickExecutive Director-$175,000$175,000
Lori Marino PhdPresident anFT$84,000$84,000

Board Members and Trustees

NameTitle
Dr Carl SafinaDirector
Dr Naomi RoseDirector
David PhillipsTreasure
Revenue and Support

Revenue Composition

Contributions and Grants
$1,052,310
Program Service Revenue
$0
Investment Income
$425
Other Revenue
$0
All Other Contributions
$1,052,310
Change in Net Assets
$222,703
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$553,787
Salaries, Compensation, and Employee Benefits$276,245
Total Fundraising Expense$80,890
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$225,732$19,282$34,265$279,279
Current Officers, Directors, Trustees, and Key Employees$203,000$21,700$34,300$259,000
Travel$129,192$120$734$130,046
Fees for Services Legal$49,658--$49,658
Advertising$37,565-$5,311$42,876
Fees for Services Accounting-$27,743-$27,743
Payroll Taxes$14,973$705$1,567$17,245
All Other Expenses$2,536-$132$2,668
Insurance-$1,839-$1,839
Office Expenses$508$1,094$10$1,612
Other Expenses$1,066$185$1,187$1,251
Total Functional Expenses$676,474$72,668$80,890$830,032
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
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
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, Page 6, Part VI, Line 11B

The form 990 is prepared by an outside cpa, submitted to the president, and reviewed by the board prior to submission.

Form 990, Page 6, Part VI, Line 12C

Board members are required to disclose potential conflicts of interest as they occur; through the board's small size and frequency of meetings, any such conflicts are quickly recognized and resolved.

Form 990, Page 6, Part VI, Line 15A

Compensation of the organizations president and executive director are based on review of comparable data and contemporaneous substantiation of the deliberation and decision.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Whale Sanctuary Project
EIN
81-2276219
Phone
8779425399
Address
4100 KANAB CANYON ROAD, KANAB, UT 84741

Signing Officer

Name
Lori Marino Phd
Title
President and Chair
Phone
4356444436
Signed
2020-08-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lori Marino Phd
Formed
2016
Legal Domicile
Dc
Voting Board Members
5
Independent Board Members
3
Employees
2

Preparer

Firm
Berti Spechler Sarmiento Mckay & Co Llp
Address
1933 CLIFF DR STE 26, SANTA BARBARA, CA 93109-1591
Preparer
Nykole Trotti CPA
Phone
8059630571
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To establish a model seaside sanctuary where cetaceans (whales and dolphins) can be rehabilitated or can live permanently in an environment that maximizes well-being and autonomy and is as close as possible to their natural habitat.

Form 990, Page 2, Part III, Line 4A

Site selection: our management team and consultants conducted in-depth, on-site analyses of more than 30 prospective sanctuary sites in washington state, british columbia and nova scotia. Analyses included physical characteristics of the sites with respect to site requirement criteria established in the whale sanctuary project strategic plan, and conducted community meetings in 12 towns to ascertain community support for the project. By year-end, two finalist sites were identified. In addition to the expenses above there were donated legal services of 32,500 and donated consulting services of 18,256. The selected sanctuary site is expected to be announced early in 2020.

Form 990, Page 2, Part III, Line 4D

Management initiated fundraising meetings and social media outreach to expand the base of support for the whale sanctuary project. Additional fundraising materials were developed including a case for support brochure that was utilized for in-person major donor meetings. Whale aid in march 2019, the whale sanctuary project created the whale aid initiative to assist 97 whales who had been captured illegally in russia for proposed sale to marine parks in china. The whale sanctuary project mobilized an international team under the direction of executive director charles vinick and advisor jean-michel cousteau to go to russia, meet with senior government officials, and evaluate the health and well-being of the 10 orcas and 87 belugas being held in srednyaya bay in far eastern russia. The team advised the government that all whales were healthy enough to be released and we prepared a rehabilitation and release protocol recommendation for the russian scientific institute that was authorized by the government to conduct the release. Throughout the year, the whale sanctuary project also worked with russian whale protection groups and assisted in their efforts to call public attention to the plight of these orcas and belugas. During the summer and fall of 2019 the government released all of the orcas and 56 of the belugas in the sea of okhotsk, near where they had been captured in 2018. In november, the last 31 belugas were released into the bay of uspeniya lazovsky in the primorsky krai district. Contrary to the recommendations of the whale sanctuary project, this latter group was released far from the waters where they were captured, but we were gratified that all 97 orcas and beluga whales were released into ocean waters and were spared the fate of life in a tank. The whale sanctuary project received an official commendation from the russian government for our role in helping the release of these orcas and belugas.

Form 990, Part IX, Line 11G

Consulting - other 225,732 16,782 34,265 payroll service fees 0 2,500 0 total 225,732 19,282 34,265

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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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IRS990/ProgSrvcAccomActy2Grp/Desc0EXTENSIVE PUBLIC EDUCATION ABOUT THE MISSION OF THE WHALE SANCTUARY PROJECT WAS EXECUTED THROUGH PRESENTATIONS AND LECTURES BY THE PRESIDENT AND EXECUTIVE DIRECTOR, AS WELL THE DEVELOPMENT OF MATERIALS TO SUPPORT THIS PUBLIC EDUCATION EFFORT. EDUCATIONAL MATERIALS AND INFORMATION WERE DISTRIBUTED THROUGH THE WEBSITE AND SOCIAL MEDIA TO FURTHER TELL THE STORY OF THE WHALE SANCTUARY PROJECT, IDENTIFY WHALES THAT ARE SUFFERING IN MARINE PARKS, AND CALL ATTENTION TO THE URGENCY OF THE WHALE SANCTUARY PROJECT MISSION. A NEWSLETTER WAS DISTRIBUTED TO SUPPORTERS AND THE PUBLIC.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0MANAGEMENT INITIATED FUNDRAISING MEETINGS AND SOCIAL MEDIA OUTREACH TO EXPAND THE BASE OF SUPPORT FOR THE WHALE SANCTUARY PROJECT. ADDITIONAL FUNDRAISING MATERIALS WERE DEVELOPED INCLUDING A CASE FOR SUPPORT BROCHURE THAT WAS UTILIZED FOR IN-PERSON MAJOR DONOR MEETINGS. WHALE AID IN MARCH 2019, THE WHALE SANCTUARY PROJECT CREATED THE WHALE AID INITIATIVE TO ASSIST 97 WHALES WHO HAD BEEN CAPTURED ILLEGALLY IN RUSSIA FOR PROPOSED SALE TO MARINE PARKS IN CHINA. THE WHALE SANCTUARY PROJECT MOBILIZED AN INTERNATIONAL TEAM UNDER THE DIRECTION OF EXECUTIVE DIRECTOR CHARLES VINICK AND ADVISOR JEAN-MICHEL COUSTEAU TO GO TO RUSSIA, MEET WITH SENIOR GOVERNMENT OFFICIALS, AND EVALUATE THE HEALTH AND WELL-BEING OF THE 10 ORCAS AND 87 BELUGAS BEING HELD IN SREDNYAYA BAY IN FAR EASTERN RUSSIA. THE TEAM ADVISED THE GOVERNMENT THAT ALL WHALES WERE HEALTHY ENOUGH TO BE RELEASED AND WE PREPARED A REHABILITATION AND RELEASE PROTOCOL RECOMMENDATION FOR THE RUSSIAN SCIENTIFIC INSTITUTE THAT WAS AUTHORIZED BY THE GOVERNMENT TO CONDUCT THE RELEASE. THROUGHOUT THE YEAR, THE WHALE SANCTUARY PROJECT ALSO WORKED WITH RUSSIAN WHALE PROTECTION GROUPS AND ASSISTED IN THEIR EFFORTS TO CALL PUBLIC ATTENTION TO THE PLIGHT OF THESE ORCAS AND BELUGAS. DURING THE SUMMER AND FALL OF 2019 THE GOVERNMENT RELEASED ALL OF THE ORCAS AND 56 OF THE BELUGAS IN THE SEA OF OKHOTSK, NEAR WHERE THEY HAD BEEN CAPTURED IN 2018. IN NOVEMBER, THE LAST 31 BELUGAS WERE RELEASED INTO THE BAY OF USPENIYA LAZOVSKY IN THE PRIMORSKY KRAI DISTRICT. CONTRARY TO THE RECOMMENDATIONS OF THE WHALE SANCTUARY PROJECT, THIS LATTER GROUP WAS RELEASED FAR FROM THE WATERS WHERE THEY WERE CAPTURED, BUT WE WERE GRATIFIED THAT ALL 97 ORCAS AND BELUGA WHALES WERE RELEASED INTO OCEAN WATERS AND WERE SPARED THE FATE OF LIFE IN A TANK. THE WHALE SANCTUARY PROJECT RECEIVED AN OFFICIAL COMMENDATION FROM THE RUSSIAN GOVERNMENT FOR OUR ROLE IN HELPING THE RELEASE OF THESE ORCAS AND BELUGAS.
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CHARLES VINICK
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO ESTABLISH A MODEL SEASIDE SANCTUARY WHERE CETACEANS (WHALES AND DOLPHINS) CAN BE REHABILITATED OR CAN LIVE PERMANENTLY IN AN ENVIRONMENT THAT MAXIMIZES WELL-BEING AND AUTONOMY AND IS AS CLOSE AS POSSIBLE TO THEIR NATURAL HABITAT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SITE SELECTION: OUR MANAGEMENT TEAM AND CONSULTANTS CONDUCTED IN-DEPTH, ON-SITE ANALYSES OF MORE THAN 30 PROSPECTIVE SANCTUARY SITES IN WASHINGTON STATE, BRITISH COLUMBIA AND NOVA SCOTIA. ANALYSES INCLUDED PHYSICAL CHARACTERISTICS OF THE SITES WITH RESPECT TO SITE REQUIREMENT CRITERIA ESTABLISHED IN THE WHALE SANCTUARY PROJECT STRATEGIC PLAN, AND CONDUCTED COMMUNITY MEETINGS IN 12 TOWNS TO ASCERTAIN COMMUNITY SUPPORT FOR THE PROJECT. BY YEAR-END, TWO FINALIST SITES WERE IDENTIFIED. IN ADDITION TO THE EXPENSES ABOVE THERE WERE DONATED LEGAL SERVICES OF 32,500 AND DONATED CONSULTING SERVICES OF 18,256. THE SELECTED SANCTUARY SITE IS EXPECTED TO BE ANNOUNCED EARLY IN 2020.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MANAGEMENT INITIATED FUNDRAISING MEETINGS AND SOCIAL MEDIA OUTREACH TO EXPAND THE BASE OF SUPPORT FOR THE WHALE SANCTUARY PROJECT. ADDITIONAL FUNDRAISING MATERIALS WERE DEVELOPED INCLUDING A CASE FOR SUPPORT BROCHURE THAT WAS UTILIZED FOR IN-PERSON MAJOR DONOR MEETINGS. WHALE AID IN MARCH 2019, THE WHALE SANCTUARY PROJECT CREATED THE WHALE AID INITIATIVE TO ASSIST 97 WHALES WHO HAD BEEN CAPTURED ILLEGALLY IN RUSSIA FOR PROPOSED SALE TO MARINE PARKS IN CHINA. THE WHALE SANCTUARY PROJECT MOBILIZED AN INTERNATIONAL TEAM UNDER THE DIRECTION OF EXECUTIVE DIRECTOR CHARLES VINICK AND ADVISOR JEAN-MICHEL COUSTEAU TO GO TO RUSSIA, MEET WITH SENIOR GOVERNMENT OFFICIALS, AND EVALUATE THE HEALTH AND WELL-BEING OF THE 10 ORCAS AND 87 BELUGAS BEING HELD IN SREDNYAYA BAY IN FAR EASTERN RUSSIA. THE TEAM ADVISED THE GOVERNMENT THAT ALL WHALES WERE HEALTHY ENOUGH TO BE RELEASED AND WE PREPARED A REHABILITATION AND RELEASE PROTOCOL RECOMMENDATION FOR THE RUSSIAN SCIENTIFIC INSTITUTE THAT WAS AUTHORIZED BY THE GOVERNMENT TO CONDUCT THE RELEASE. THROUGHOUT THE YEAR, THE WHALE SANCTUARY PROJECT ALSO WORKED WITH RUSSIAN WHALE PROTECTION GROUPS AND ASSISTED IN THEIR EFFORTS TO CALL PUBLIC ATTENTION TO THE PLIGHT OF THESE ORCAS AND BELUGAS. DURING THE SUMMER AND FALL OF 2019 THE GOVERNMENT RELEASED ALL OF THE ORCAS AND 56 OF THE BELUGAS IN THE SEA OF OKHOTSK, NEAR WHERE THEY HAD BEEN CAPTURED IN 2018. IN NOVEMBER, THE LAST 31 BELUGAS WERE RELEASED INTO THE BAY OF USPENIYA LAZOVSKY IN THE PRIMORSKY KRAI DISTRICT. CONTRARY TO THE RECOMMENDATIONS OF THE WHALE SANCTUARY PROJECT, THIS LATTER GROUP WAS RELEASED FAR FROM THE WATERS WHERE THEY WERE CAPTURED, BUT WE WERE GRATIFIED THAT ALL 97 ORCAS AND BELUGA WHALES WERE RELEASED INTO OCEAN WATERS AND WERE SPARED THE FATE OF LIFE IN A TANK. THE WHALE SANCTUARY PROJECT RECEIVED AN OFFICIAL COMMENDATION FROM THE RUSSIAN GOVERNMENT FOR OUR ROLE IN HELPING THE RELEASE OF THESE ORCAS AND BELUGAS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS PREPARED BY AN OUTSIDE CPA, SUBMITTED TO THE PRESIDENT, AND REVIEWED BY THE BOARD PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD MEMBERS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST AS THEY OCCUR; THROUGH THE BOARD'S SMALL SIZE AND FREQUENCY OF MEETINGS, ANY SUCH CONFLICTS ARE QUICKLY RECOGNIZED AND RESOLVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION OF THE ORGANIZATIONS PRESIDENT AND EXECUTIVE DIRECTOR ARE BASED ON REVIEW OF COMPARABLE DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CONSULTING - OTHER 225,732 16,782 34,265 PAYROLL SERVICE FEES 0 2,500 0 TOTAL 225,732 19,282 34,265
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
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