﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.irs.gov/efile" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-08-12T18:07:33-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-09-30</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>810536140</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>POLAR OCEANS RESEARCH GROUP</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% William R Fraser</InCareOfNm>
      <BusinessNameControlTxt>POLA</BusinessNameControlTxt>
      <ForeignPhoneNum>4068427442</ForeignPhoneNum>
      <USAddress>
        <AddressLine1Txt>P O Box 368</AddressLine1Txt>
        <CityNm>Sheridan</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>59749</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Dr William R Fraser</PersonNm>
      <PersonTitleTxt>Executive Director</PersonTitleTxt>
      <SignatureDt>2025-08-13</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ" softwareId="23017649" softwareVersionNum="V2.0" documentName="IRS990EZ" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration BinaryAttachment">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA1" referenceDocumentName="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationTrustInd>X</TypeOfOrganizationTrustInd>
      <GrossReceiptsAmt>39642</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>0</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>1500</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>0</MembershipDuesAmt>
      <InvestmentIncomeAmt>38006</InvestmentIncomeAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <SpecialEventsNetIncomeLossAmt>0</SpecialEventsNetIncomeLossAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>136</OtherRevenueTotalAmt>
      <TotalRevenueAmt>39642</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>41036</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>0</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>4967</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1537</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>5846</OtherExpensesTotalAmt>
      <TotalExpensesAmt>53386</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-13744</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>145366</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>52954</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>184576</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>145366</BOYAmt>
        <EOYAmt>184576</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>145366</BOYAmt>
        <EOYAmt>184576</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>145366</BOYAmt>
        <EOYAmt>184576</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>ENVIRONMENTAL RESEARCH TO UNDERSTAND HOW POLAR ECOSYSTEMS FUNCTION; ATTRACT TRAIN AND EDUCATE TECHNICIANS STUDENTS AND FUTURE SCIENTISTS AND TEACHERS; PROVIDE LONG-TERM ECOLOGICAL DATA AND RESEARCH FINDINGS TO THE GENERAL PUBLIC FREE OF COST.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>COLLABORATIVE FIELD RESEARCH AND DATA ANALYSIS; PREPARATION OF MANUSCRIPTS FOR PUBLICATION IN SCIENTIFIC JOURNALS; GRADUATE STUDENT MENTORING; RESEARCH FINDINGS OUTREACH TO THE GENERAL PUBLIC THROUGH MUSEUMS POPULAR ARTICLES AND K-12 INTERACTIONS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>53386</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>53386</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Dr William R Fraser</PersonNm>
        <TitleTxt>Director and Lead Investigator</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>3909</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Ms Donna L Patterson</PersonNm>
        <TitleTxt>Director and Data Manager</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>31272</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Mr Mark Lefens</PersonNm>
        <TitleTxt>Director and Business Advisor</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd referenceDocumentName="IRS990ScheduleL">false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Dr William R Fraser</PersonNm>
        <USAddress>
          <AddressLine1Txt>P O Box 368</AddressLine1Txt>
          <CityNm>Sheridan</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59749</ZIPCd>
        </USAddress>
        <PhoneNum>4068427442</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentName="IRS990ScheduleC">false</LobbyingActivitiesInd>
      <SchoolOperatingInd referenceDocumentName="IRS990ScheduleE">false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA1" documentName="IRS990ScheduleA">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>303261</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>58019</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>192270</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>127374</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1500</CurrentTaxYearAmt>
        <TotalAmt>682424</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>303261</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>58019</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>192270</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>127374</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1500</CurrentTaxYearAmt>
        <TotalAmt>682424</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>682424</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>52</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>19</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>19</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>19</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3100</CurrentTaxYearAmt>
        <TotalAmt>3209</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>1457</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1373</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>2832</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>688465</TotalSupportAmt>
      <PublicSupportCY170Pct>0.9912</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.996</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part II - Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>| Year:, Amount:, Description:| 2019, 1457, | 2021, 1373| 2022, 2|</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO1" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Revenues:, Amount:| Workmans Compensation Insurance Reimbursement, $136|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Expenses:, Amount:| Office and Other Supplies, $198| Telephone and Email, $3839| Computer Services and Off-Site Data Storage, $561| Domestic Travel, $955| Montana Admin. Fund Tax, $142| Bank Fees and Business Services, $150| Checkbook Reconciliation Adjustments, $1|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, Amount:| Gains from Appreciating Investments, $52954|</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>