Civic Intelligence

Pacific Whale Foundation

EIN 99-0207417 • 501(c)3 • Wailuku, HI

Profile

To protect the ocean through science and advocacy and to inspire environmental stewardship and dedicated to saving the worlds whales and dolphins from extinction through research, education (see schedule o)

300 Maalaea Road Suite 211Wailuku, HI 96793

www.pacificwhale.org

Siviq Scores

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

Liabilities / Assets

90th percentile

0.83x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

2.13x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

5th percentile

-59%

Higher net margin than 5% of similar nonprofits.

501(c)3 • $5M-$10M 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

5th percentile

-26%

Faster asset growth than 5% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

5th percentile

-48%

Faster revenue growth than 5% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$6,368,345

Down $2,197,840 (-26%) from 2023

Liabilities

Down

$5,306,024

Down $48,462 (-0.9%) from 2023

Net Assets

Down

$1,062,321

Down $2,149,378 (-67%) from 2023

Revenue

Down

$2,488,088

Down $2,280,775 (-48%) from 2023

Expenses

Down

$3,960,666

Down $248,272 (-5.9%) from 2023

Net Income

Down

-$1,472,578

Down $2,032,503 (-363%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2011: $2,443,422Liabilities 2011: $1,256,923Net Assets 2011: $1,186,4992011Assets 2012: $2,077,331Liabilities 2012: $1,286,244Net Assets 2012: $791,0872012Assets 2013: $1,549,051Liabilities 2013: $753,089Net Assets 2013: $795,9622013Assets 2014: $709,932Liabilities 2014: $369,283Net Assets 2014: $340,6492014Assets 2015: $988,191Liabilities 2015: $852,291Net Assets 2015: $135,9002015Assets 2016: $1,616,581Liabilities 2016: $1,341,588Net Assets 2016: $274,9932016Assets 2017: $2,521,100Liabilities 2017: $1,445,454Net Assets 2017: $1,075,6462017Assets 2018: $1,104,042Liabilities 2018: $1,857,263Net Assets 2018: -$753,2212018Assets 2019: $3,359,493Liabilities 2019: $2,170,734Net Assets 2019: $1,188,7592019Assets 2020: $2,113,262Liabilities 2020: $2,206,737Net Assets 2020: -$93,4752020Assets 2021: $5,445,916Liabilities 2021: $237,727Net Assets 2021: $5,208,1892021Assets 2022: $9,823,641Liabilities 2022: $4,841,214Net Assets 2022: $4,982,4272022Assets 2023: $8,566,185Liabilities 2023: $5,354,486Net Assets 2023: $3,211,6992023Assets 2024: $6,368,345Liabilities 2024: $5,306,024Net Assets 2024: $1,062,3212024

Highlighted filing

2024

Assets$6,368,345
Liabilities$5,306,024
Net Assets$1,062,321

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $3,904,933Expenses 2011: $4,175,709Net Income 2011: -$270,7762011Revenue 2012: $4,054,820Expenses 2012: $4,450,232Net Income 2012: -$395,4122012Revenue 2013: $1,191,334Expenses 2013: $1,243,745Net Income 2013: -$52,4112013Revenue 2014: $1,273,193Expenses 2014: $1,515,432Net Income 2014: -$242,2392014Revenue 2015: $1,004,129Expenses 2015: $1,394,225Net Income 2015: -$390,0962015Revenue 2016: $1,385,231Expenses 2016: $1,565,689Net Income 2016: -$180,4582016Revenue 2017: $1,599,293Expenses 2017: $1,573,102Net Income 2017: $26,1912017Revenue 2018: $1,556,952Expenses 2018: $1,827,057Net Income 2018: -$270,1052018Revenue 2019: $1,815,498Expenses 2019: $1,977,865Net Income 2019: -$162,3672019Revenue 2020: $2,222,875Expenses 2020: $2,124,770Net Income 2020: $98,1052020Revenue 2021: $4,199,951Expenses 2021: $2,208,700Net Income 2021: $1,991,2512021Revenue 2022: $3,245,548Expenses 2022: $3,164,704Net Income 2022: $80,8442022Revenue 2023: $4,768,863Expenses 2023: $4,208,938Net Income 2023: $559,9252023Revenue 2024: $2,488,088Expenses 2024: $3,960,666Net Income 2024: -$1,472,5782024

Highlighted filing

2024

Revenue$2,488,088
Expenses$3,960,666
Net Income-$1,472,578

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.37$5.31$1.06$2.49$3.96$1.47
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.57$5.35$3.21$4.77$4.21$0.56
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.82$4.84$4.98$3.25$3.16$0.08
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.45$0.24$5.21$4.20$2.21$1.99
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$2.21$0.09$2.22$2.12$0.10
2019Summary only. Only limited summary data is available for this year.$3.36$2.17$1.19$1.82$1.98$0.16
2018Summary only. Only limited summary data is available for this year.$1.10$1.86$0.75$1.56$1.83$0.27
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.52$1.45$1.08$1.60$1.57$0.03
2016Summary only. Only limited summary data is available for this year.$1.62$1.34$0.27$1.39$1.57$0.18
2015Summary only. Only limited summary data is available for this year.$0.99$0.85$0.14$1.00$1.39$0.39
2014Summary only. Only limited summary data is available for this year.$0.71$0.37$0.34$1.27$1.52$0.24
2013Summary only. Only limited summary data is available for this year.$1.55$0.75$0.80$1.19$1.24$0.05
2012Summary only. Only limited summary data is available for this year.$2.08$1.29$0.79$4.05$4.45$0.40
2011Summary only. Only limited summary data is available for this year.$2.44$1.26$1.19$3.90$4.18$0.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.0
Gross Receipts
$2,580,760
Mission and Program Overview

Mission

To be the people's environmental organization for protection of the world's whales, dolphins and the marine environment through research, education, conservation and advocacy.

Pacific whale foundation's mission is to protect the ocean through science and advocacy, and to inspire environmental stewardship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$1,057,458$1,084,366▲ $26,908
Land, Buildings, and Equipment, Net$853,000$728,450▼ $124,550
Cash and Non-Interest-Bearing Accounts$1,489,012$614,437▼ $874,575
Investments in Publicly Traded Securities$534,605--
Prepaid Expenses and Deferred Charges$22,171--
Pledges and Grants Receivable$20,000--
Inventories for Sale or Use$1,722$3,970▲ $2,248
Total Assets$8,972,457$6,368,345▼ $2,604,112
Other Assets Total$4,994,489$3,937,122▼ $1,057,367
Liabilities
Other Liabilities$4,861,576$4,955,022▲ $93,446
Mortgage Notes Payable Secured by Investment Property$230,300$212,839▼ $17,461
Accounts Payable and Accrued Expenses$140,841$103,492▼ $37,349
Deferred Revenue$155,000$34,671▼ $120,329
Total Liabilities$5,387,717$5,306,024▼ $81,693
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,832,163$969,843▼ $1,862,320
Net Assets With Donor Restrictions$752,577$92,478▼ $660,099
Total Net Assets Fund Balance$3,584,740$1,062,321▼ $2,522,419
Total Liabilities and Net Assets / Fund Balance$8,972,457$6,368,345▼ $2,604,112

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$665,042$407,094$1,072,136
Buildings-$190,365$190,365
Other Land Buildings$63,408$105,156$168,564
Other Assets Org$-692,785--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Kristie WrigglesworthPast Ex.direPT$239,781$239,781
Dayna GarlandExecutive DiPT$173,702$173,702
Ryan RandazzoAccounting DPT$142,311$142,311

Board Members and Trustees

NameTitle
Mary Kate RosackChairperson
Laura ChynowethVice Chair
Emilia SpringettDirector
Jean-sebastien MassonDirector
Mikiala LidstoneDirector
Nadia CampbellDirector
Robert WoodDirector
Wayne WhiteDirector
Dayna GarlandExecutive Director
Kristie WrigglesworthPast Ex.director
Lisa VogtSecretary
Tahreem KamptonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,591,465
Program Service Revenue
$75,227
Investment Income
$780,177
Other Revenue
$41,219
All Other Contributions
$1,104,693
Change in Net Assets
$-1,472,578

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,438,247
Revenue Not Reported on Financial Statements
$1,049,841
Revenue Not Reported on Form 990
$224,219
Other Revenue Adjustments
$1,049,841
Total Revenue per Audited Statements
$1,662,466
Total Revenue per Form 990
$2,488,088
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,838,480
Other Expenses$1,625,039
Grants and Similar Amounts Paid$497,147
Total Fundraising Expense$335,430
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,275,440$28,194$193,005$1,496,639
Fees for Services Other$329,598$39,705$14,366$383,669
Fees for Services Management$108,655$142,036$54,708$305,399
Grants to Domestic Orgs$300,000--$300,000
Occupancy$210,098--$210,098
Grants to Domestic Individuals$197,147--$197,147
Other Employee Benefits$98,399$38,098$16,237$152,734
Payroll Taxes$116,164-$20,556$136,720
Depreciation Depletion$110,019$14,531-$124,550
Insurance$99,020$6,914-$105,934
Travel$79,306$2,203$10,249$91,758
Information Technology$45,088$28,285-$73,373
Pension Plan Contributions$33,751$13,067$5,569$52,387
All Other Expenses$44,158$806$4,756$49,720
Fees for Services Accounting$14,430$18,864$7,266$40,560
Office Expenses$34,062$2,186-$36,248
Other Expenses$11,897$9,700-$21,597
Advertising$2,198-$8,718$10,916
Interest-$4,640-$4,640
Total Functional Expenses$3,275,827$349,409$335,430$3,960,666

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,184,885
Expenses per Audited Statements$3,960,666
Total Expenses per Form 990$3,960,666
Expenses Not Reported on Form 990$224,219
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lahaina Community Land TrustLahaina, HI501c3Wildfire Relief$100,000
Lahaina Restoration FoundationLahaina, HI501c3Wildfire Relief$75,000
Treecovery IncWailuku, HI501c3Wildfire Relief$75,000
Grants Central StationKihei, HI501c3Wildfire Relief$50,000

International Summary

Offices
1
Employees
7
Spending
$543,329

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
Yes
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and PacificProgram ServicesResearch14$303,751
South AmericaProgram ServicesResearch-3$239,578
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$130,603
Fundraising Direct Expenses$92,672
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Film Festival$85,019$85,019$33,170$51,849
Auction$60,336$35,526$25,648$9,878
Total Events$155,413$130,603$92,672$37,931
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$3,201,826
Due to Subsidiary$1,753,196
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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, Page 6, Part VI, Line 10B

The organization has written policies.

Form 990, Page 6, Part VI, Line 11B

The 990 is presented to the chief financial officer, board president, treasurer, and the entire board of directors for review and approval prior to filing.

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

Organization monitors compliance with conflict of interest policy at their annual board meeting.

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

The organization uses nationally known guidelines for compensation.

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

Board reviews and assesses appropriateness of compensation.

Form 990, Page 6, Part VI, Line 19

Available upon request at the office.

Filing and Contact Details

Filer

Filer Name
Pacific Whale Foundation
EIN
99-0207417
Phone
8082498811
Address
300 MAALAEA ROAD SUITE 211, WAILUKU, HI 96793

Signing Officer

Name
Dayna Garland
Title
Executive Director
Phone
8082498811
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dayna Garland
Formed
1980
Legal Domicile
Hi
Voting Board Members
10
Independent Board Members
10
Employees
30
Volunteers
1,061

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Additional Explanations

Form 990, Part III

Part iii, line 1 - organization's mission (continued from page 2) and conservation programs in hawaii, australia, ecuador, chile, and japan. Organization's mission (full description): pacific whale foundation's mission is to protect the ocean through science and advocacy and to inspire environmental stewardship. Our vision is to be the people's environmental organization for the protection of the world's whales, dolphins and other marine animals living wild in their natural habitat. We believe that it is essential to involve the public in our mission, and we encourage all to become a part of our global community of people who care about the future of the ocean and marine wildlife. Form 990, part iii line 4a - first accomplishment (continued from page 2) key 2024 metrics and accomplishments: research research surveys: completed 123 research vessel survey days across 9 regions, with 587 cetacean sightings. Publications and articles: 7 peer-reviewed articles published, 6 co- authored publications released, and 5 technical reports submitted to the international whaling commission. Presentations: findings presented at the society for marine mammalogy biennial conference, including case studies on dolphin distribution, whale scarring, and fisheries impacts. Form 990, part iii line 4b - second accomplishment (continued from page 2) education key 2024 metrics and accomplishments: keiki whalewatch: engaged 3,628 students, including 2,388 title i students, throughout maui nui with integrated learning experiences that combined classroom instruction and field-based whale-watching. Ocean career quest: introduced 20 middle school students to marine science careers through immersive programs, with 100% of participants receiving full scholarships. Ocean camps: facilitated nine hands-on environmental education weeklong sessions for 165 students in grades 2-8, awarding 65 scholarships. Form 990, part iii line 4c - third accomplishment (continued from page 2) conservation key 2024 metrics and accomplishments: marine debris: removed 12,702 lbs of marine debris through 19 reef cleanups, 5 harbor cleanups, and 34 beach surveys. Great whale count: one of the world's longest-running community science projects (active since 1995) 221 volunteers collected data on humpback whale abundance trends in partnership with the hawaiian islands humpback whale national marine sanctuary.

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

Outreach the outreach team advanced ocean advocacy by engaging communities, schools, and visitors, fostering environmental responsibility and kuleana for hawai'i's ecosystems. Key 2024 actions and accomplishments: malama pono: facilitated 79 stewardship events with 13 local partners, engaging 187 participants and logging over 1,280 volunteer hours to promote mindful care of ocean and island ecosystems. Created easy onramps for locals and visitors to contribute to restoration efforts, embodying the principle of malama pono ("to care responsibly and with integrity"). For da keiki: reached 305 families through a youth-focused initiative that provided environmental education, resource connections, and ocean- themed activities designed to inspire the next generation of environmental stewards. Wildfire response and recovery following the 2023 maui wildfires, pwf provided critical support to affected employees, communities, and ecosystems. Key 2024 actions and accomplishments: 'ohana fund: provided direct assistance to pwf employees and families impacted by the fires. Community fund: provided clean water deliveries to lahaina families and supported local organizations delivering essential relief, rebuilding, and recovery services. Conservation fund: assessment and monitoring of wildfire-related ocean impacts.

Form 990, Part V, Line 4B

AUSTRALIA

Form 990, Part XI, Line 9

Fundraising expenses 92,672 subsidiary loss -1,049,841 fundraising expenses -92,672 total -1,049,841

Financial Statement Notes

Schedule D, Page 2, Part III, Line 4

The collection of artwork is focused on depicting marine life via photography, acrylic, oil paintings, and other vision media. It is designed to inspire our visitors and staff to continue to support pacific whale's mission.

Schedule D, Page 3, Part X

The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for years 2024 and 2023. The organization's forms 990, return of organization exempt from income tax, for the years ended 2021, 2022 and 2023, are subject to examination by the irs, generally for three years after they were filed.

Schedule D, Page 4, Part XI, Line 2D

Fundraising expenses 92,672

Schedule D, Page 4, Part XI, Line 4B

Subsidiary loss 1,049,841

Schedule D, Page 4, Part XII, Line 2D

Fundraising expenses 92,672

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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/Desc0EDUCATION PWF'S EDUCATION TEAM DELIVERED IMMERSIVE, PLACE-BASED LEARNING EXPERIENCES THAT CONNECTED THOUSANDS OF STUDENTS WITH THE OCEAN, INSPIRING FUTURE STEWARDS AND SCIENTISTS THROUGH DIRECT ENGAGEMENT WITH MARINE ENVIRONMENTS. CONTINUED ON SCHEDULE O.
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IRS990/ProgSrvcAccomActy3Grp/Desc0CONSERVATION: CONSERVATION PROGRAMS AT PWF TRANSFORM RESEARCH INTO ACTION BY FOCUSING ON MARINE DEBRIS REMOVAL, HABITAT RESTORATION, AND THE PROTECTION OF NATIVE SPECIES AND CULTURAL LANDSCAPES. SINCE LAUNCHING ITS FIRST DEBRIS REMOVAL INITIATIVES IN 2015, THE CONSERVATION TEAM AND ITS SUPPORTERS HAVE REMOVED MORE THAN 350,000 INDIVIDUAL ITEMS. CONTINUED ON SCHEDULE O.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0OUTREACH THE OUTREACH TEAM ADVANCED OCEAN ADVOCACY BY ENGAGING COMMUNITIES, SCHOOLS, AND VISITORS, FOSTERING ENVIRONMENTAL RESPONSIBILITY AND KULEANA FOR HAWAI'I'S ECOSYSTEMS. KEY 2024 ACTIONS AND ACCOMPLISHMENTS: MALAMA PONO: FACILITATED 79 STEWARDSHIP EVENTS WITH 13 LOCAL PARTNERS, ENGAGING 187 PARTICIPANTS AND LOGGING OVER 1,280 VOLUNTEER HOURS TO PROMOTE MINDFUL CARE OF OCEAN AND ISLAND ECOSYSTEMS. CREATED EASY ONRAMPS FOR LOCALS AND VISITORS TO CONTRIBUTE TO RESTORATION EFFORTS, EMBODYING THE PRINCIPLE OF MALAMA PONO ("TO CARE RESPONSIBLY AND WITH INTEGRITY"). FOR DA KEIKI: REACHED 305 FAMILIES THROUGH A YOUTH-FOCUSED INITIATIVE THAT PROVIDED ENVIRONMENTAL EDUCATION, RESOURCE CONNECTIONS, AND OCEAN- THEMED ACTIVITIES DESIGNED TO INSPIRE THE NEXT GENERATION OF ENVIRONMENTAL STEWARDS. WILDFIRE RESPONSE AND RECOVERY FOLLOWING THE 2023 MAUI WILDFIRES, PWF PROVIDED CRITICAL SUPPORT TO AFFECTED EMPLOYEES, COMMUNITIES, AND ECOSYSTEMS. KEY 2024 ACTIONS AND ACCOMPLISHMENTS: 'OHANA FUND: PROVIDED DIRECT ASSISTANCE TO PWF EMPLOYEES AND FAMILIES IMPACTED BY THE FIRES. COMMUNITY FUND: PROVIDED CLEAN WATER DELIVERIES TO LAHAINA FAMILIES AND SUPPORTED LOCAL ORGANIZATIONS DELIVERING ESSENTIAL RELIEF, REBUILDING, AND RECOVERY SERVICES. CONSERVATION FUND: ASSESSMENT AND MONITORING OF WILDFIRE-RELATED OCEAN IMPACTS.
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