<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-13T11:33:47-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>823639331</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BOWMAN BLACK &amp; DEFILIO LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>365 HIGHLAND AVENUE</AddressLine1Txt>
        <CityNm>CHESHIRE</CityNm>
        <StateAbbreviationCd>CT</StateAbbreviationCd>
        <ZIPCd>06410</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>990292948</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>AQUATIC MAMMALS JOURNAL NFP</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>C/O DPS WIU</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>AQUA</BusinessNameControlTxt>
      <PhoneNum>8605144704</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1 UNIVERSITY CIRCLE</AddressLine1Txt>
        <CityNm>MACOMB</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>61455</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KATHLEEN DUDZINSKI PHD</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>8605144704</PhoneNum>
      <SignatureDt>2024-04-26</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>KATHLEEN</PersonFirstNm>
        <PersonLastNm>DUDZINSKI PHD</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KATHLEEN L RICCI</PreparerPersonNm>
      <PTIN>P03065905</PTIN>
      <PhoneNum>2032729008</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.AQUATICMAMMALSJOURNAL.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>77034</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>7695</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>67970</ProgramServiceRevenueAmt>
      <OtherRevenueTotalAmt>1369</OtherRevenueTotalAmt>
      <TotalRevenueAmt>77034</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>8393</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>44064</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>28615</OtherExpensesTotalAmt>
      <TotalExpensesAmt>81072</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-4038</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>91555</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>87517</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>91555</BOYAmt>
        <EOYAmt>87517</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>91555</BOYAmt>
        <EOYAmt>87517</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>91555</BOYAmt>
        <EOYAmt>87517</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>AQUATIC MAMMALS IS A PEER REVIEWED JOURNAL WHICH PUBLISHES ARTICLES RELATED TO MARINE MAMMALS (EX. WHALES, DOLPHINS, SEALS, SEA OTTERS AND POLAR BEARS). THE JOURNAL ALSO HAS A HISTORICAL PERSPECTIVES FEATURE THAT INCLUDES ESSAYS AND HIGH DEFINITION DVDS OF INTERVIEWS WITH PROMINENT MARINE MAMMAL SCIENTISTS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>AQUATIC MAMMALS IS A PEER REVIEWED JOURNAL WHICH PUBLISHES ARTICLES RELATED TO MARINE MAMMALS. THE JOURNAL HAS A HISTORICAL PERSPECTIVE FEATURES THAT INCLUDES ESSAYS AND HIGH DEFINITION DVD OF INTERVIEWS WITH PROMINENT MARINE MAMMAL SCIENTISTS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KATHLEEN M DUDZINSKI PHD</PersonNm>
        <TitleTxt>MANAGING EDITOR/BOD</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>5623</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JUSTIN D GREGG PHD</PersonNm>
        <TitleTxt>CO EDITOR/BOD</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RAEL SLAVENSKY</PersonNm>
        <TitleTxt>BOARD OF DIRECTORS</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN ANDERSON</PersonNm>
        <TitleTxt>SECRETARY/BOD</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>2770</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>KATHLEEN M DUDZINSKI PHD</PersonNm>
        <USAddress>
          <AddressLine1Txt>2875 SE BIBB COURT</AddressLine1Txt>
          <CityNm>PORT ST LUCIE</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>34984</ZIPCd>
        </USAddress>
        <PhoneNum>8605144704</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>83976</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>78747</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>78602</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>77893</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>75665</CurrentTaxYearAmt>
        <TotalAmt>394883</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>2339</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1024</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1218</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>8755</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1369</CurrentTaxYearAmt>
        <TotalAmt>14705</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>86315</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>79771</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>79820</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>86648</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>77034</CurrentTaxYearAmt>
        <TotalAmt>409588</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>409588</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>86315</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>79771</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>79820</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>86648</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>77034</CurrentTaxYearAmt>
        <TotalAmt>409588</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: MISCELLANEOUS REVENUE. AMOUNT: 1,369.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: WEBSITE FEES. AMOUNT: 3,836. DESCRIPTION: PRINTING EXPENSES. AMOUNT: 3,270. DESCRIPTION: POSTAGE. AMOUNT: 2,508. DESCRIPTION: REFERENCE AND JOURNAL PROCESSING FEES. AMOUNT: 5,175. DESCRIPTION: TRAVEL AND CONFERENCE FEES. AMOUNT: 6,058. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 271. DESCRIPTION: SOFTWARE LICENSES. AMOUNT: 3,436. DESCRIPTION: GIFTS. AMOUNT: 1,251. DESCRIPTION: SUPPLIES. AMOUNT: 250. DESCRIPTION: SUBSCRIPTIONS. AMOUNT: 2,560. TOTAL TO FORM 990-EZ, LINE 16: 28,615.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>
