Civic Intelligence

Pacific Whale Foundation

990 • Fiscal year 2022 • EIN 99-0207417

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 14, 2023

300 Maalaea Road Suite 211Wailuku, HI 96793

(808) 249-8811

Siviq Scores

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

Liabilities / Assets

80th percentile

0.49x

Higher debt load relative to assets than 80% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

88th percentile

1.49x

Higher debt load relative to revenue than 88% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

40th percentile

2.5%

Higher net margin than 40% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

81st percentile

$225,270

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

94th percentile

80%

Faster asset growth than 94% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

17th percentile

-23%

Faster revenue growth than 17% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Up

$9,823,641

Up $4,377,725 (+80%) from 2021

Net Assets

Down

$4,982,427

Down $225,762 (-4.3%) from 2021

Liabilities

Up

$4,841,214

Up $4,603,487 (+1936%) from 2021

Revenue

Down

$3,245,548

Down $954,403 (-23%) from 2021

Expenses

Up

$3,164,704

Up $956,004 (+43%) from 2021

Net Income

Down

$80,844

Down $1,910,407 (-96%) from 2021

Historical Trend

Balance Sheet Trend

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

$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

2022

Assets$9,823,641
Liabilities$4,841,214
Net Assets$4,982,427

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$3,245,548
Expenses$3,164,704
Net Income$80,844
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$3,447,171
Mission and Program Overview

Mission

Protect the ocean through science and advocacy and inspire environmental stewardship, remaining steadfastly dedicated to saving the world's whales and dolphins from extinction through research, education, (see schedule o)

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$255,935$1,035,611▲ $779,676
Accounts Receivable$909,732$909,792▲ $60
Land, Buildings, and Equipment, Net$190,533$253,670▲ $63,137
Investments in Publicly Traded Securities$148,836--
Pledges and Grants Receivable-$146,152-
Prepaid Expenses and Deferred Charges$3,300$9,167▲ $5,867
Inventories for Sale or Use$1,709$1,709→ $0
Total Assets$5,445,916$9,823,641▲ $4,377,725
Other Assets Total$3,935,871$7,467,540▲ $3,531,669
Liabilities
Other Liabilities-$4,398,731-
Mortgage Notes Payable Secured by Investment Property$152,745$242,273▲ $89,528
Accounts Payable and Accrued Expenses$84,982$200,210▲ $115,228
Total Liabilities$237,727$4,841,214▲ $4,603,487
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,201,181$4,982,427▼ $218,754
Net Assets With Donor Restrictions$7,008--
Total Net Assets Fund Balance$5,208,189$4,982,427▼ $225,762
Total Liabilities and Net Assets / Fund Balance$5,445,916$9,823,641▲ $4,377,725

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$153,904$411,801$565,705
Buildings-$190,365$190,365
Other Land Buildings$99,766$68,798$168,564
Other Assets Org$-438,105--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Kristie WrigglesworthExecutive DiPT$225,270$225,270
Robert GundredChief Fin. OPT$132,968$132,968

Board Members and Trustees

NameTitle
Mary Kate RosackChairperson
Laura ChynowethVice Chair
Robert WoodDirector
Scott ArmaniniDirector
Wayne WhiteDirector
Kristie WrigglesworthExecutive Director
Tahreem KamptonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Brix MarineConstruction151 OCTANE LANE, Port Angeles, WA 98362$423,728
Revenue and Support

Revenue Composition

Contributions and Grants
$1,463,816
Program Service Revenue
$713,504
Investment Income
$1,013,725
Other Revenue
$54,503
All Other Contributions
$995,152
Change in Net Assets
$80,844

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table191$34,427Fair Market Value
Total Noncash Contributions191$34,427-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,245,548
Revenue Not Reported on Form 990
$-237,804
Total Revenue per Audited Statements
$3,007,744
Total Revenue per Form 990
$3,245,548
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,843,552
Other Expenses$1,321,152
Total Fundraising Expense$274,454
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,386,762$5,374$171,062$1,563,198
Fees for Services Other$304,479$14,992$6,040$325,511
Occupancy$145,414$90,819-$236,233
Fees for Services Management$66,264$90,673$44,663$201,600
Other Employee Benefits$120,731$14,193$12,741$147,665
Payroll Taxes$96,849$426$14,219$111,494
Information Technology$71,621$9,986$6,342$87,949
Travel$50,261$3,625-$53,886
All Other Expenses$44,127$5,842-$49,969
Depreciation Depletion$43,305$3,441-$46,746
Insurance$38,376$4,438$2,219$45,033
Fees for Services Accounting$13,940$19,075$9,396$42,411
Office Expenses$24,297$4,696-$28,993
Other Expenses$12,344$7,196$3,598$23,138
Pension Plan Contributions$17,329$2,037$1,829$21,195
Advertising$19,609--$19,609
Interest$983$10,923-$11,906
Total Functional Expenses$2,602,449$287,801$274,454$3,164,704

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,233,506
Expenses per Audited Statements$3,164,704
Total Expenses per Form 990$3,164,704
Expenses Not Reported on Form 990$68,802
International Activity

International Summary

Offices
2
Employees
7
Spending
$277,801

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$182,655
South AmericaProgram ServicesResearch13$95,146
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$102,981
Fundraising Direct Expenses$68,802
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Film Festival$50,358$50,358$25,937$24,421
Auction$65,651$31,224$34,427$-3,203
Total Events$137,408$102,981$68,802$34,179
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$3,238,141
Due to Subsidiary$1,160,590
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
Kristie Wrigglesworth
Title
Executive Director
Phone
8082498811
Signed
2023-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kristie Wrigglesworth
Formed
1980
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
Employees
25
Volunteers
750

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 and chile. 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 our oceans and marine wildlife. Overview 2022 in the dynamic tide of 2022, pacific whale foundation (pwf) emerged as a formidable force, spearheading groundbreaking initiatives to safeguard our oceans from five critical threats-bycatch, climate change, marine plastic pollution, unsustainable tourism, and vessel collisions. These threats imperil marine ecosystems and their inhabitants, but with unwavering determination, we continue to tackle them head-on. As we reflect on the strides made in 2022, we stand at the brink of endless possibilities. With the continued support of the public, pacific whale foundation will forge ahead, tirelessly defending our oceans. Together, we will paint a future where the oceans shine brighter, the waves echo with life, and marine creatures thrive in their natural habitats. Form 990, part iii line 4a - first accomplishment research in the vast expanse of the ocean, where mystery meets majesty, pwf's research program emerged as a beacon of knowledge and innovation in 2022. With relentless passion and unyielding dedication, we delved into the heart of the sea, identifying and assessing the 5 major threats that cast shadows upon global cetacean health. Armed with scientific acumen and boundless curiosity, we not only unveiled these threats but responded with unparalleled, science-based solutions that promise a brighter future for our marine counterparts. - we completed 333 survey days collecting data in 5 different countries, published 3 scientific articles and 1 book chapter, and delivered 17 presentations at scientific conferences, including the international whaling commission. - we concluded a groundbreaking collaborative health assessment of humpback whales in hawaii's breeding grounds. Through meticulous research, we collected vital health indicators, unraveling the complex tapestry of their well-being and deciphering the impacts of known threats that loom large in their habitats. - our reach expanded, encompassing the vast expanses of hawai?i, australia, and ecuador. Through extensive surveys, we mapped out the intricate habitats of whales and dolphins, crafting a narrative that informs data- driven management recommendations. Every discovery, every piece of data, became a steppingstone toward more effective conservation strategies. - we set our sights on growth, aiming to fortify our presence in key regions such as hawai?i, australia, ecuador, chile, and japan. Here, we honed our focus on the 5 major threats that continue to jeopardize the very essence of cetaceans, ensuring that our efforts are targeted and impactful. Form 990, part iii line 4b - second accomplishment education in the ever-expanding universe of knowledge, pacific whale foundation's education program shone brightly, illuminating minds and nurturing a profound connection with our precious marine ecosystems. The year 2022 marked a triumphant chapter in our journey, as we embarked on a mission to inspire environmental stewardship through a captivating blend of in-person and virtual programs, all offered at subsidized rates. Our endeavors were nothing short of extraordinary, leaving an indelible mark on the hearts and minds of 88,166 participants. - we continued to captivate young minds through our virtual keiki whalewatch program, weaving a digital tale that resonated across five us states

Form 990, Part V, Line 4B

AUSTRALIA

Form 990, Part IX, Line 11G

Contract services 8,962 12,263 6,040 contract labor 295,517 2,729 0 total 304,479 14,992 6,040

Form 990, Part XI, Line 9

Fundraising expenses 68,802 subsidiary loss-pwf eco adventures australia -27,232 subsidiary loss-ssc -247,850 fundraising expenses -68,802 total -275,082

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 visual media. It is designed to inspire our visitors and staff to continue to support the 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 2022 and 2021. The organization's forms 990, return of organization exempt from income tax, for the years ended 2019, 2020 and 2021, 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 68,802 subsidiary loss-pwf eco adventures australia -27,232 subsidiary loss-ssc -247,850

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

Fundraising expenses 68,802

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IRS990/Form990PartVIISectionAGrp/PersonNm2TAHREEM KAMPTON
IRS990/Form990PartVIISectionAGrp/PersonNm3ROBERT WOOD
IRS990/Form990PartVIISectionAGrp/PersonNm4SCOTT ARMANINI
IRS990/Form990PartVIISectionAGrp/PersonNm5WAYNE WHITE
IRS990/Form990PartVIISectionAGrp/PersonNm6KRISTIE WRIGGLESWORTH
IRS990/Form990PartVIISectionAGrp/PersonNm7ROBERT GUNDRED
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATING THE PUBLIC, FROM A SCIENTIFIC PERSPECTIVE, ABOUT MARINE WILDLIFE AND THEIR OCEAN HABITAT IS AT THE HEART OF EVERYTHING WE DO AT PACIFIC WHALE FOUNDATION. EARLY ON, WE RECOGNIZED THAT PUBLIC AWARENESS AND CONCERN FOR THE WELFARE OF WHALES AND DOLPHINS WOULD PLAY A VITAL ROLE IN HELPING TO PROTECT THEM. SINCE 1980, WE HAVE PRESENTED FREE TALKS, COMMUNITY EVENTS, AND DEVELOPED RESOURCE MATERIALS BASED ON OUR RESEARCH FINDINGS AND ADVOCACY EFFORTS, A PRACTICE THAT CONTINUES TO THIS DAY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0662432
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IRS990/ProgSrvcAccomActy3Grp/Desc0PACIFIC WHALE FOUNDATION'S CONSERVATION PROGRAM DEVELOPS AND ADVOCATES FOR SCIENCE-BASED SOLUTIONS TO MAJOR STRESSORS ON WHALES AND DOLPHINS THAT ALIGN ENVIRONMENTAL, ECONOMIC AND COMMUNITY VALUES. USING CUTTING EDGE DATA FROM OUR RESEARCH PROGRAM, OUR TEAM CREATES PUBLIC POLICY AGENDAS AND MOBILIZES COMMUNITY MEMBERS TO SUPPORT OCEAN PROTECTION EFFORTS. OUR PRIORITY ISSUES INCLUDE ADDRESSING THE CHALLENGE OF SINGLE-USE PLASTIC POLLUTION, PROMOTING BEST PRACTICES FOR WHALE WATCHING TOURISM, RAISING AWARENESS ABOUT RISING OCEAN TEMPERATURES DUE TO CLIMATE CHANGE AND REDUCING THE ACCIDENTAL BYCATCH OF WHALES AND DOLPHINS BY COMMERCIAL FISHING OPERATIONS.
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Document Assets

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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
2022Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

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