﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-02-11T17:43:02-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>841894608</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SANDERS WALSH &amp; EATON CPAS LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX F</AddressLine1Txt>
        <CityNm>OSTERVILLE</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>02655</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>020749188</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WHALE AND DOLPHIN CONSERVATIONINC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WHAL</BusinessNameControlTxt>
      <PhoneNum>5087462522</PhoneNum>
      <USAddress>
        <AddressLine1Txt>225 WATER STREET A-145</AddressLine1Txt>
        <CityNm>PLYMOUTH</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>02360</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CHRIS BUTLER-STROUD</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>5087462522</PhoneNum>
      <SignatureDt>2025-02-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOSEPH F MCGEE CPA</PreparerPersonNm>
      <PTIN>P01584870</PTIN>
      <PhoneNum>5084280790</PhoneNum>
      <PreparationDt>2025-02-11</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="10">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc7">
      <AddressChangeInd>X</AddressChangeInd>
      <PrincipalOfficerNm>CHRIS BUTLER-STROUD</PrincipalOfficerNm>
      <ForeignAddress>
        <AddressLine1Txt>38 STPAUL STREET</AddressLine1Txt>
        <CityNm>CHIPPENHAM</CityNm>
        <ProvinceOrStateNm>WILTSHIRE</ProvinceOrStateNm>
        <CountryCd>UK</CountryCd>
      </ForeignAddress>
      <GrossReceiptsAmt>1453062</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>HTTP://US.WHALES.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2005</FormationYr>
      <LegalDomicileStateCd>MA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO PRESERVE, PROTECT, RESCUE AND REHABILITATE AQUATIC ANIMALS AND THEIR HABITATS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>7</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>7</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>19</TotalEmployeeCnt>
      <TotalVolunteersCnt>28</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>980608</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>1197268</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>3731</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>23555</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>67766</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>58443</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>1052105</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>1279266</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>32282</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>27750</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>690949</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>776581</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>127053</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>309566</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>438852</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>1032797</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>1243183</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>19308</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>36083</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>747948</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>973711</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>203100</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>391146</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>544848</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>582565</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>TO PRESERVE, PROTECT, RESCUE, AND REHABILITATE AQUATIC MAMMALS AND THEIR HABITATS THROUGH VARIOUS FUNCTIONS SUCH AS SCIENTIFIC RESEARCH, PUBLIC EDUCATION, INFORMATION PUBLICATIONS AND PROGRAMS.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>1035252</ExpenseAmt>
      <GrantAmt>27750</GrantAmt>
      <Desc>TO PRESERVE, PROTECT, RESCUE, AND REHABILITATE AQUATIC MAMMALS AND THEIR HABITATS THROUGH VARIOUS FUNCTIONS SUCH AS SCIENTIFIC RESEARCH, PUBLIC EDUCATION, INFORMATION PUBLICATIONS AND PROGRAMS.</Desc>
      <TotalProgramServiceExpensesAmt>1035252</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc9">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd referenceDocumentId="RetDoc3">false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentId="RetDoc3">true</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd referenceDocumentId="RetDoc3">false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc4">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc4">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc4">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc4">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc4">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc4">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc4">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc4">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc4">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc4">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc4">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc4">true</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc4">true</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>true</ForeignOfficeInd>
      <ForeignActivitiesInd referenceDocumentId="RetDoc10">true</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd referenceDocumentId="RetDoc10">true</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd referenceDocumentId="RetDoc10">false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc5">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc5">true</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc5">false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd referenceDocumentId="RetDoc6">false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd referenceDocumentId="RetDoc6">false</PYExcessBenefitTransInd>
      <LoanOutstandingInd referenceDocumentId="RetDoc6">false</LoanOutstandingInd>
      <GrantToRelatedPersonInd referenceDocumentId="RetDoc6">false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd referenceDocumentId="RetDoc6">false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd referenceDocumentId="RetDoc6">true</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd referenceDocumentId="RetDoc6">false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd referenceDocumentId="RetDoc8">false</DisregardedEntityInd>
      <RelatedEntityInd referenceDocumentId="RetDoc8">true</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd referenceDocumentId="RetDoc8">false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd referenceDocumentId="RetDoc8">false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>19</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>false</Form8899Filedind>
      <Form1098CFiledInd>false</Form1098CFiledInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>7</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>7</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>false</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>MA</StatesWhereCopyOfReturnIsFldCd>
      <OwnWebsiteInd>X</OwnWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>REGINA ASMUTIS-SILVA</PersonNm>
        <PhoneNum>5087462522</PhoneNum>
        <USAddress>
          <AddressLine1Txt>225 WATER STREET A-145</AddressLine1Txt>
          <CityNm>PLYMOUTH</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>02360</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHRIS BUTLER-STROUD</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>35.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>99848</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>18138</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CALLY MOORE</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>20.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GIL BREIMAN</PersonNm>
        <TitleTxt>CLERK</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARISA DELOATCH</PersonNm>
        <TitleTxt>ASSIST CLERK</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHRIS VICK</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>20.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>40650</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>6417</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SIAN DAVIES-HAMILTON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>20.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>35924</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>5475</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>REGINA ASMUTIS-SILVA</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>84132</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>84132</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>176422</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>30030</TotalOtherCompensationAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>1197268</AllOtherContributionsAmt>
      <TotalContributionsAmt>1197268</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>16502</TotalRevenueColumnAmt>
        <ExclusionAmt>16502</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossAmountSalesAssetsGrp>
        <OtherAmt>20500</OtherAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <OtherAmt>13447</OtherAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <OtherAmt>7053</OtherAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>7053</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>7053</RelatedOrExemptFuncIncomeAmt>
      </NetGainOrLossInvestmentsGrp>
      <FundraisingGrossIncomeAmt>202489</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>160349</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>42140</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS</Desc>
        <TotalRevenueColumnAmt>16303</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>16303</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>16303</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1279266</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>23356</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>16502</ExclusionAmt>
      </TotalRevenueGrp>
      <ForeignGrantsGrp>
        <TotalAmt>27750</TotalAmt>
        <ProgramServicesAmt>27750</ProgramServicesAmt>
      </ForeignGrantsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>776581</TotalAmt>
        <ProgramServicesAmt>663688</ProgramServicesAmt>
        <ManagementAndGeneralAmt>57947</ManagementAndGeneralAmt>
        <FundraisingAmt>54946</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>16150</TotalAmt>
        <ProgramServicesAmt>12509</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3641</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>32762</TotalAmt>
        <ProgramServicesAmt>3713</ProgramServicesAmt>
        <ManagementAndGeneralAmt>194</ManagementAndGeneralAmt>
        <FundraisingAmt>28855</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>39412</TotalAmt>
        <ProgramServicesAmt>33334</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1133</ManagementAndGeneralAmt>
        <FundraisingAmt>4945</FundraisingAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>17728</TotalAmt>
        <ProgramServicesAmt>2300</ProgramServicesAmt>
        <ManagementAndGeneralAmt>600</ManagementAndGeneralAmt>
        <FundraisingAmt>14828</FundraisingAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>72788</TotalAmt>
        <ProgramServicesAmt>58192</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6167</ManagementAndGeneralAmt>
        <FundraisingAmt>8429</FundraisingAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>24415</TotalAmt>
        <ProgramServicesAmt>18534</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5054</ManagementAndGeneralAmt>
        <FundraisingAmt>827</FundraisingAmt>
      </TravelGrp>
      <InterestGrp>
        <TotalAmt>4125</TotalAmt>
        <ProgramServicesAmt>2971</ProgramServicesAmt>
        <ManagementAndGeneralAmt>577</ManagementAndGeneralAmt>
        <FundraisingAmt>577</FundraisingAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>16630</TotalAmt>
        <ProgramServicesAmt>14435</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1097</ManagementAndGeneralAmt>
        <FundraisingAmt>1098</FundraisingAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>18669</TotalAmt>
        <ProgramServicesAmt>16597</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1036</ManagementAndGeneralAmt>
        <FundraisingAmt>1036</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>MARINE ANIMAL RESCUE</Desc>
        <TotalAmt>134733</TotalAmt>
        <ProgramServicesAmt>134733</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SUPPLIES</Desc>
        <TotalAmt>27804</TotalAmt>
        <ProgramServicesAmt>23236</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2315</ManagementAndGeneralAmt>
        <FundraisingAmt>2253</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PROFESSIONAL SERVICES</Desc>
        <TotalAmt>17669</TotalAmt>
        <ProgramServicesAmt>15785</ProgramServicesAmt>
        <FundraisingAmt>1884</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>TELECOMMUNICATION</Desc>
        <TotalAmt>7269</TotalAmt>
        <ProgramServicesAmt>6335</ProgramServicesAmt>
        <ManagementAndGeneralAmt>467</ManagementAndGeneralAmt>
        <FundraisingAmt>467</FundraisingAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>8698</TotalAmt>
        <ProgramServicesAmt>1140</ProgramServicesAmt>
        <ManagementAndGeneralAmt>650</ManagementAndGeneralAmt>
        <FundraisingAmt>6908</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1243183</TotalAmt>
        <ProgramServicesAmt>1035252</ProgramServicesAmt>
        <ManagementAndGeneralAmt>80878</ManagementAndGeneralAmt>
        <FundraisingAmt>127053</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>265420</BOYAmt>
        <EOYAmt>110250</EOYAmt>
      </CashNonInterestBearingGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>36220</BOYAmt>
        <EOYAmt>179209</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <OthNotesLoansReceivableNetGrp>
        <BOYAmt>3632</BOYAmt>
        <EOYAmt>207461</EOYAmt>
      </OthNotesLoansReceivableNetGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>26920</BOYAmt>
        <EOYAmt>13311</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>181125</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>68682</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>103006</BOYAmt>
        <EOYAmt>112443</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>312750</BOYAmt>
        <EOYAmt>351037</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <TotalAssetsGrp>
        <BOYAmt>747948</BOYAmt>
        <EOYAmt>973711</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>20818</BOYAmt>
        <EOYAmt>32967</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <BOYAmt>150000</BOYAmt>
        <EOYAmt>146575</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>32282</BOYAmt>
        <EOYAmt>211604</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>203100</BOYAmt>
        <EOYAmt>391146</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>380518</BOYAmt>
        <EOYAmt>394088</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>164330</BOYAmt>
        <EOYAmt>188477</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>544848</BOYAmt>
        <EOYAmt>582565</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>747948</BOYAmt>
        <EOYAmt>973711</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>36083</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>1634</NetUnrlzdGainsLossesInvstAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc9">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>924951</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>857711</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>960696</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>980608</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1197268</CurrentTaxYearAmt>
        <TotalAmt>4921234</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>12455</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>17230</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>39835</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>188936</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>218792</CurrentTaxYearAmt>
        <TotalAmt>477248</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>937406</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>874941</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1000531</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1169544</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1416060</CurrentTaxYearAmt>
        <TotalAmt>5398482</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>5398482</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>4615</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1175</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>313</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3731</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>16503</CurrentTaxYearAmt>
        <TotalAmt>26337</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>4615</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1175</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>313</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3731</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>16503</CurrentTaxYearAmt>
        <TotalAmt>26337</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>942021</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>876116</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1000844</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1173275</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1432563</CurrentTaxYearAmt>
        <TotalAmt>5424819</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99510</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99700</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleC documentId="RetDoc3">
      <VolunteersInd>false</VolunteersInd>
      <PaidStaffOrManagementInd>true</PaidStaffOrManagementInd>
      <MediaAdvertisementsInd>false</MediaAdvertisementsInd>
      <MailingsMembersInd>false</MailingsMembersInd>
      <PublicationsOrBroadcastInd>false</PublicationsOrBroadcastInd>
      <GrantsOtherOrganizationsInd>false</GrantsOtherOrganizationsInd>
      <DirectContactLegislatorsInd>false</DirectContactLegislatorsInd>
      <RalliesDemonstrationsInd>false</RalliesDemonstrationsInd>
      <OtherActivitiesInd>true</OtherActivitiesInd>
      <OtherActivitiesAmt>404</OtherActivitiesAmt>
      <TotalLobbyingExpendituresAmt>404</TotalLobbyingExpendituresAmt>
      <NotDescribedSection501c3Ind>false</NotDescribedSection501c3Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE C, PART II-B, LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION FOR PAID STAFF TIME, APPEAL MAILING, PHONEBANKING AND TRAVEL COSTS INCURRED DURING LOBBING ACTIVITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE C, PART IV</FormAndLineReferenceDesc>
        <ExplanationTxt>PART II-B, LINE 1, LOBBYING ACTIVITIES: COMPENSATION FOR PAID STAFF TIME, APPEAL MAILING, PHONEBANKING AND TRAVEL COSTS INCURRED DURING LOBBYING ACTIVITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc4">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>181125</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>68682</DepreciationAmt>
        <BookValueAmt>112443</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>112443</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>OPERATING LEASE</Desc>
        <Amt>170961</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>RIGHT TO LEASE</Desc>
        <Amt>37218</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>LOAN PAYABLE</Desc>
        <Amt>3425</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>211604</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>1280902</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>1636</NetUnrealizedGainsInvstAmt>
      <RevenueNotReportedAmt>1636</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>1279266</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>1279266</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>1243183</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>1243183</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>1243183</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleF documentId="RetDoc10">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>EUROPE</RegionTxt>
        <EmployeeCnt>1</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>PROGRAM SERVICES</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>AQUATIC MAMMALS</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>27750</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <SubtotalEmployeesCnt>1</SubtotalEmployeesCnt>
      <TotalEmployeeCnt>1</TotalEmployeeCnt>
      <SubtotalSpentAmt>27750</SubtotalSpentAmt>
      <TotalSpentAmt>27750</TotalSpentAmt>
      <GrantsToOrgOutsideUSGrp>
        <PurposeOfGrantTxt>IMMA DATA COORDINATE</PurposeOfGrantTxt>
        <CashGrantAmt>27750</CashGrantAmt>
        <MannerOfCashDisbursementTxt>WIRE TRANSFER</MannerOfCashDisbursementTxt>
        <ValuationMethodUsedDesc>CASH</ValuationMethodUsedDesc>
      </GrantsToOrgOutsideUSGrp>
      <Total501c3OrgCnt>1</Total501c3OrgCnt>
      <TransferToForeignCorpInd>false</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>false</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>false</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>false</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>false</ForeignPartnershipInd>
      <BoycottCountriesInd>false</BoycottCountriesInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE F, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZATION REQUIRES PERIODIC REPORTS, SUPPORTING DOCUMENTS, TIMELY ACCOUNTINGS OF FUNDS SPENT, AND REVIEW OF TIRD-PARTY AUDIT REPORTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE F, PAGE 1, PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>EUROPE 27,750 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleF>
    <IRS990ScheduleG documentId="RetDoc5">
      <FundraisingEventInformationGrp>
        <Event1Nm>WHALE AID</Event1Nm>
        <GrossReceiptsEvent1Amt>124213</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>124213</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>158282</OtherDirectExpensesEvent1Amt>
        <Event2Nm>PUBLIC ED TALKS</Event2Nm>
        <GrossReceiptsEvent2Amt>52879</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>52879</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>2067</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>1</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>25397</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>25397</GrossRevenueOtherEventsAmt>
        <GrossReceiptsTotalAmt>202489</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>202489</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>160349</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>160349</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>42140</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleL documentId="RetDoc6">
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>DAVID SILVIA</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>SPOUSE OF ED</RelationshipDescriptionTxt>
        <TransactionAmt>16815</TransactionAmt>
        <TransactionDesc>OFFICE RENTAL</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc7">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>DRAFT COPY OF FORM 990 REVIEWED AND APPROVED BY BOARD OF DIRECTORS BEFORE FILIED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AND VIA THE MA CHARITY COMMISSION WEBSITE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc8">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>WHALE AND DOLPHIN CONSERVATION OF</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <ForeignAddress>
          <AddressLine1Txt>THE UNITED KINGDOM</AddressLine1Txt>
          <AddressLine2Txt>38 ST PAUL STREET</AddressLine2Txt>
          <CityNm>CHIPPENHAM WILTS</CityNm>
          <ProvinceOrStateNm>WILTSHIRE</ProvinceOrStateNm>
          <CountryCd>UK</CountryCd>
          <ForeignPostalCd>SN151LJ</ForeignPostalCd>
        </ForeignAddress>
        <PrimaryActivitiesTxt>NONPROFIT</PrimaryActivitiesTxt>
        <LegalDomicileForeignCountryCd>UK</LegalDomicileForeignCountryCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>true</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>true</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>true</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>WHALE &amp; DOLPHIN CONSERVATION OF UK</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>B</TransactionTypeTxt>
        <InvolvedAmt>31099</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE R</FormAndLineReferenceDesc>
        <ExplanationTxt>PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: NAME OF RELATED ORGANIZATION: WHALE AND DOLPHIN CONSERVATION, INC OF UNITED KINGDOM PRIMARY ACTIVITY: TO PRESERVE, PROTECT, RESCUE AND REHABILITATE AQUATIC ANIMALS AND THEIR HABITAT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleR>
  </ReturnData>
</Return>