2024-11-15T17:13:05-06:00 2023-12-31 941341042 FRANK RIMERMAN & CO LLP 60 S MARKET STREET SUITE 500 SAN JOSE CA 95113 990PF 2023-01-01 770513674 ORCA FREE INC ORCA 7472886040 PO BOX 520 ARROYO GRANDE CA 93421 JOHANNA SANTER PRESIDENT 7472886040 2024-11-15 1 1 BRITTNEY KIM P01462188 4082795566 2024-11-15 2023 2024-10-15 13:58:12Z X 1837154 X X 21 21 6147 6147 108503 151736 108503 114671 114671 18000 0 18000 8222 25 0 23200 0 23200 29787 0 29787 40706 150 39210 119915 175 110197 17750 17750 137665 175 127947 -22994 114496 304939 285134 285134 85793 85793 958851 1238080 1238080 151669 228147 228147 1415459 1837154 1837154 0 0 X 0 0 0 0 1415459 1837154 1415459 1837154 1415459 1837154 1415459 -22994 444689 1837154 0 1837154 265 SHS. APPLE INC XXX-XX-XXXX 2021-02-17 2023-11-16 50275 34554 15721 15721 335 SHS. ALPHABET INC CL A 02079K305 2008-03-20 2023-07-12 40004 3634 36370 36370 465 SHS. ALPHABET INC CL A 02079K305 2008-03-20 2023-12-11 61457 5045 56412 56412 108503 1591 0 1591 0 1591 993 0 0 0 993 0 598 0 0 0 0 0 0 0 0 0 0 1 1 CA 1 0 0 0 0 1 N/A JOHANNA SANTER 7472886040 PO BOX 520 ARROYO GRANDE CA 93421 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 JOHANNA SANTER PO BOX 520 ARROYO GRANDE CA 93421 PRESIDENT 15.00 18000 0 0 MICHAEL SANTER PO BOX 520 ARROYO GRANDE CA 93421 CFO 3.00 0 0 0 NONE 0 NONE 0 TRAVEL, CONFERENCES, AND MEETINGS - SEE STATEMENT ATTACHED. 29787 OCCUPANCY - SEE STATEMENT ATTACHED. 23200 CONSULTING EXPENSE - SEE STATEMENT ATTACHED. 19200 COMPENSATION OF OFFICERS - SEE STATEMENT ATTACHED. 18000 0 1244094 296838 186900 1727832 0 0 1727832 25917 1701915 85096 85096 1591 1591 83505 0 83505 0 83505 127947 0 127947 83505 100669 2021 27173 0 127947 100669 27173 0 105 0 0 0 0 0 0 0 0 83400 0 0 0 JOHANNA SANTER MICHAEL SANTER X EARTH JUSTICE PO BOX 96346 WASHINGTON DC 20077 501(C)(3) EARTHJUSTICE IS A NONPROFIT ENVIRONMENTAL LAW ORGANIZATION THAT USES THE POWER OF LAW AND PARTNERSHIPS TO PROTECT PUBLIC HEALTH, PRESERVE ECOSYSTEMS, ADVANCE CLEAN ENERGY, AND COMBAT CLIMATE CHANGE. 5000 OPENSATS FOUNDATION 42041 CYPRESS PARKWAY 4-207 PUNTA GORDA FL 33982 501(C)(3) OPENSATS SUPPORTS AND MAINTAINS A SUSTAINABLE ECOSYSTEM OF FUNDING FOR FREE AND OPEN-SOURCE SOFTWARE CONTRIBUTORS. 12750 17750 0 14 21 14 6147 18 108503 0 114671 0 114671 0 0 0 0 0 0 0 0 0 0 TAX YEAR ENDING DECEMBER 31, 2023PURSUANT TO CODE SEC. 4942(H) AND REG 53.4942(A)-3(D)(2) THE FOUNDATION HEREBY ELECTS TO TREAT CURRENT YEAR QUALIFYING DISTRIBUTIONS IN EXCESS OF THE IMMEDIATELY PRECEDING TAX YEAR'S UNDISTRIBUTED INCOME AS BEING MADE OUT OF UNDISTRIBUTED INCOME FROM PRIOR TAX YEARS IN THE FOLLOWING AMOUNTS:2021 $27,173/S/ JOHANNA SANTERPRESIDENT SUMMARY OF DIRECT CHARITABLE ACTIVITIES PART VIII-A THE FOUNDATION HAS BEEN WORKING TOWARD CONVERTING TO A FULLY OPERATING PRIVATE FOUNDATION AND CARRYING OUT ITS EXEMPT PURPOSE DIRECTLY AS OPPOSED TO GRANT MAKING. THE FOUNDATION EXPECTS TO BE A QUALIFIED OPERATING FOUNDATION IN FUTURE YEARS.PART VIII-A. SUMMARY OF DIRECT CHARITABLE ACTIVITIES============================================================================OCCUPANCY:----------AN OFFICE WAS RENTED FOR EIGHT MONTHS TO FACILITATE RESEARCH AND CONNECTIONS WITH POTENTIAL GRANT MAKERS AND COLLABORATORS, INCLUDING ONE WHALE DONORS AND BOARD MEMBERS, EARTHJUSTICE OFFICERS, AND ENVIRONMENTAL FILM MAKERS SUCH AS ECOFLIX. HAVING COMPLETED THESE GOALS, THE LEASE WAS ENDED IN AUGUST 2023. AT THIS TIME NO ADDITIONAL OCCUPANCY IS EXPECTED AS FUTURE WORK WILL PRIMARILY BE ON SITE IN SPECIFIC DESIGNATED LOCATIONS OF CETACEAN/HUMAN INTERACTION AND ACTIVITY, AND SANCTUARY DEVELOPMENT.TRAVEL, CONFERENCES, AND MEETINGS:----------------------------------FEBRUARY 2023 - PARADISE RANCH CONFERENCESINCE ITS INCEPTION IN 1998, ORCA FREE HAS BEEN CONCERNED WITH THE INTERSECTION OF HUMAN AND WHALE COMMUNITIES AROUND THE WORLD. IN 2023 ORCA FREE BEGAN RESEARCHING THE IDEA THAT A COLLECTIVE WORLDWIDE WHALE SANCTUARY MOVEMENT WAS NEEDED TO MITIGATE THE FRACTURED INDEPENDENT EFFORTS THAT LED TO CONFUSED STAKEHOLDER GROUPS, POTENTIAL FUNDERS, INTERNATIONAL MEDIA, AND LOCAL COMMUNITIES, AND ULTIMATELY LAPSED PROJECTS DUE TO INADEQUATE FUNDING AND THE ABILITY OF THEM PARKS, AQUARIUM AND CAPTIVE FACILITIES TO PLAY OFF SANCTUARIES AGAINST EACH OTHER. ORCA FREE HELD A CONFERENCE TO EVALUATE THIS CONCEPT AMONG POTENTIAL STAKEHOLDER GROUPS.MAY 2023 - BAJA RESEARCH TRIP, ESPIRITU SANTO NATIONAL PARKTRAVELED TO AND CONDUCTED RESEARCH IN BAJA CONCERNING THE RAPID INCREASE IN TOURISM AND 'IN WATER' SWIM WITH PROGRAMS OF OCEAN WILDLIFE IN REMOTE AND LESS PROSPEROUS OVERSEAS AREAS, INCLUDING IN THIS SPECIFIC LOCATION MOBILE RAYS, WHALE SHARKS, AND TRANSIENT ORCA WHALES. LOCAL TOUR OPERATORS HAVE VASTLY INCREASED THEIR ENGINE POWER, AND THE NUMBER OF OPERATORS HAS ALSO INCREASED WITH MORE TOURISM DOLLARS BEING CHANNELED TO THE AREA IN GENERAL. ORCA FREE EVALUATED THE USE OF SPOTTER PLANES TO MONITOR BOAT/WILDLIFE INTERACTIONS AND ESTABLISHED CONNECTIONS WITH LOCAL ACTIVISTS TO BUILD TRUST AND EVALUATE TRAINING OPPORTUNITIES FOR BOAT OPERATORS.NOVEMBER 2023 - DOMINICA RESEARCH TRIP, SPERM WHALE SANCTUARYTRAVELED TO AND CONDUCTED RESEARCH IN DOMINICA, ANOTHER AREA EXPERIENCING A RAPID INFUSION OF FOREIGN TOURISM MONEY AND INTEREST, PARTICULARLY IN RELATION TO ITS LOCAL POPULATION OF SPERM WHALES WHO HAVE BEEN HABITUATED TO JUST A FEW BOATS AND HUMANS IN WATER HISTORICALLY, YET SHOW INCREASED AND INDIVIDUALIZED AVERSION TO BOATS AND HUMANS IN WATER CURRENTLY. THE GOVERNMENT OF DOMINICA HAS RECOGNIZED THE PREDOMINANCE OF FOREIGN PHOTOGRAPHERS/OPERATORS GUIDING THESE IN WATER EXPERIENCES AND IS ATTEMPTING TO FAVOR AND ELEVATE LOCAL BOAT OPERATORS AND GUIDES INSTEAD. ORCA FREE MET WITH BOTH LOCAL CAPTAINS AND WITH THE LONG-TIME SPERM WHALE RESEARCHER SHANE GERO TO EVALUATE INITIATIVES TO TRAIN LOCAL BOAT OPERATORS AND SHARE ACCUMULATED WISDOM FROM FOREIGN OPERATORS. IN FACT, WHILE THERE THE WORLD'S FIRST SPERM WHALE SANCTUARY WAS DESIGNATED BY THE DOMINICAN GOVERNMENT ON NOVEMBER 13, 2023.CONSULTING EXPENSE:-------------------SEBASTIAN STRAND, RESEARCHERTHROUGHOUT 2023, ORCA FREE FUNDED AND DEVELOPED A CLOSE WORKING RELATIONSHIP WITH WHALE RESEARCHER SEBASTIAN STRAND OF BERGEN, NORWAY, AND ULTIMATELY HELPED ESTABLISH HIS NONPROFIT, MARINE MIND. ORCA FREE TRAVELED TO NORWAY TO EVALUATE THE FAMOUS 'SPY WHALE', A 'SOLITARY SOCIAL' FORMERLY CAPTIVE BELUGA WHALE, NICKNAMED HVALDI, WHO HAD REPORTEDLY ESCAPED FROM A RUSSIAN MILITARY COMPOUND NORTH OF SVALBARD. ORCA FREE INTERACTED WITH MEMBERS OF THE ORIGINAL ONE WHALE TEAM AND WITH HVALDI. THIS IS AN IMPORTANT TEST CASE FOR THE REHABILITATION OF FORMERLY CAPTIVE WHALES SINCE HVLADI WAS ABLE TO FEED HIMSELF FROM THE FISH OUTSIDE THE SALMON FARMS, AND WAS ABLE TO DEMONSTRATE COMPLETE FREE WILL, SWIMMING FROM THE NORTH OF NORWAY ALL THE WAY PAST OSLO AND INTO SWEDISH WATERS WHERE HE BECAME EMACIATED, AND BACK AGAIN TO MID NORWEGIAN WATERS. HOWEVER, HIS NEED TO SEEK OUT HUMAN INTERACTION, A COMMON OCCURRENCE WITH SOLITARY SOCIAL AND ALSO FORMERLY CAPTIVE MARINE MAMMALS, MEANT THAT HE CONTINUED TO SUSTAIN INJURIES FROM BOAT PROPELLERS. ADDITIONALLY, ORCA FREE WAS INTERESTED TO NOTE THE ABILITY OR OTHERWISE OF THE LOCAL POPULATIONS TO ACCEPT HVLADI AND INCORPORATE HIM INTO THEIR LOCAL COMMUNITY, AND WIDESPREAD INABILITY TO ADHERE TO BASIC INTERACTION GUIDELINES, SUCH AS THROWING UNSAFE OBJECTS INTO THE WATER FOR HIM TO RETURN (AS A RESULT OF HIS TRAINING HVALDI WOULD MOUTH OBJECTS REPEATEDLY, AND PLAY GAMES OF FETCH WITH HUMANS - THESE INTERACTIONS CAUGHT O CAMERA BECAME VIRAL MOMENTS). ORCA FREE FUNDED SEBASTIAN STRAND TO OBSERVE HVLADI'S MOVEMENTS, MONITOR HIS HEALTH AND MITIGATE HIS HUMAN INTERACTIONS WITHIN THE CONTEXT OF A FRUSTRATED SALMON FARM BUSINESS COMMUNITY, A HOSTILE NORWEGIAN GOVERNMENT WHICH HAD RECENTLY SHOT A WALRUS 'FREYA' FOR DAMAGING VESSELS, AND AN EXTREMELY ENGAGED AMERICAN SOCIAL MEDIA ATTENTION - HVALDI WOULD BECOME A NEW YORK TIMES MAGAZINE COVER STORY). THIS CASE HAS VERY SPECIFIC INTEREST FOR ORCA FREE, WHICH IS INTERESTED IN GENERAL WITH HUMAN/WHALE INTERACTIONS, AND IN THIS CASE SPECIFICALLY WITH THE REHABILITATION OF FORMERLY CAPTIVE WHALES TO SANCTUARY OR REWILDING: SIGNIFICANT EFFORT WAS PUT INTO A PROPOSAL AND FUND RAISING FOR A NORWEGIAN WHALE SANCTUARY FOR HVALDI, AND THERE WERE MANY DISPARATE OPINIONS BY THE WORLDS EXPERT SCIENTISTS AND ACTIVISTS CONCERNING HIS FUTURE.LIGHTKEEPERS FOUNDATION LLCORCA FREE CONSULTED WITH COURTNEY VAIL OF LIGHTKEEPERS FOUNDATION, LLC, A BOARD MEMBER OF ONE WHALE, AND AN EXPERIENCED MARINE MAMMAL AND ANIMAL RIGHTS ACTIVIST, TO EXPEDITE RELATIONSHIP BUILDING WITH SPECIFIC WHALE ACTIVISTS AND SCIENTISTS, INCLUDING DR. INGRID VISSER AND DR. DIANNA REISS., WHO CONSULT ON ORCAS AND OTHER MARINE MAMMALS IN CAPTIVITY SITUATIONS. COURTNEY'S EXPERTISE IS IN BUILDING CONSENSUS AROUND PROGRESSIVE SOLUTIONS IN THE ANIMAL WELFARE, ENVIRONMENTAL, AND HUMANITARIAN SECTORS. ONE OF COURTNEY'S SPECIFIC DELIVERABLES ON BEHALF OF ORCA FREE WAS THE CREATION OF THE FIRST EVER COMPREHENSIVE WORLDWIDE WHALE AND DOLPHIN CAPTIVITY DATABASE NAMING SPECIFIC ANIMALS, THEIR AGE AND ORIGIN, AND THE CORPORATIONS OR INDIVIDUAL ORGANIZATIONS HOUSING THEM AND THEIR LIKELIHOOD OF SURRENDER TO SANCTUARY. COURTNEY ALSO WAS INSTRUMENTAL IN CONNECTING ORCA FREE TO JANESSE BREWER WHO IS A SCIENTIST THAT WORKS FOR JOHN HOPKINS UNIVERSITY AND WAS ALSO A LONG-TIME MEDIATOR ON THE MAUNA KEA TELESCOPE PROJECT IN HAWAI'I.COMPENSATION OF OFFICERS:-------------------------ORCA FREE'S PRESIDENT BEGAN RECEIVING CONSULTING REMUNERATION OF $600 PER WEEK, BEGINNING OF JUNE 2023. 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