2026-03-31T17:18:46-05:00 2024-12-31 481291875 DAWN M ROGERS CPA 3060 EL CERRITO PLAZA 362 EL CERRITO CA 94530 990 2024-01-01 932711423 GLOBAL PENGUIN SOCIETY INC GLOB 2027409614 8 THE GRN 15275 DOVER DE 19901 PABLO GARCIA BORBOROGLU PRESIDENT 2027409614 2026-03-31 1 1 DAWN M ROGERS P00383379 5109906443 2026-03-29 X 2024 2025-03-06 01:10:19Z X PABLO GARCIA BORBOROGLU 209 MISSISSIPPI STREET SAN FRANCISCO CA 94107 603665 0 X HTTPS://WWW.GLOBALPENGUINSOCIETY.ORG/ X 2023 DE OUR WORK IS CENTERED AROUND PENGUIN COLONIES, WHERE WE CONDUCT COMPREHENSIVE FIELD RESEARCH TO BETTER UNDERSTAND PENGUIN BEHAVIOR AND ECOLOGY. OUR EDUCATION INITIATIVES ENGAGE SCHOOLS AND LOCAL COMMUNITIES, FOSTERING A DEEP CONNECTION WITH THESE BIRDS AND EMPHASIZING THE IMPORTANCE OF CONSERVING THEIR MARINE AND COASTAL HABITATS. 3 3 0 0 0 0 723488 603641 0 0 33 24 0 0 723521 603665 0 0 0 0 12500 30000 0 0 4700 422923 533434 435423 563434 288098 40231 288098 470878 0 142549 288098 328329 X GPS CONDUCTS COMPREHENSIVE FIELD RESEARCH TO BETTER UNDERSTAND PENGUIN BEHAVIOR AND ECOLOGY IN ARGENTINA, CHILE AND NEW ZEALAND. GPS'S EDUCATION INITIATIVES ENGAGE SCHOOLS AND LOCAL COMMUNITIES, FOSTERING A DEEP CONNECTION WITH THE BIRDS AND EMPHASIZING THE IMPORTANCE OF CONSERVING MARINE AND COASTAL HABITATS. 0 0 497245 ARGENTINA: OUR WORK IS CENTERED AROUND PATAGONIA'S PENGUIN COLONIES, WHERE WE CONDUCT COMPREHENSIVE FIELD RESEARCH TO BETTER UNDERSTAND PENGUIN BEHAVIOR AND ECOLOGY. OUR EDUCATION INITIATIVES ENGAGE SCHOOLS AND LOCAL COMMUNITIES, FOSTERING A DEEP CONNECTION WITH THESE BIRDS AND EMPHASIZING THE IMPORTANCE OF CONSERVING THEIR MARINE AND COASTAL HABITATS 0 CHILE: OUR OPERATIONS IN CHILE INVOLVE FIELD RESEARCH AT BOTH MAINLAND AND ISLAND COLONIES IN CENTRAL AND SOUTHERN REGIONS, FOCUSING ON THE DIVERSE NEEDS AND CHALLENGES FACED BY PENGUINS IN THESE AREAS. 57549 NEW ZEALAND: IN NEW ZEALAND, OUR FIELD RESEARCH EXTENDS TO THE MAINLAND AND THE SUBANTARCTIC ISLANDS, AREAS HOME TO SEVERAL PENGUIN SPECIES THAT REMAIN LARGELY UNEXPLORED. 554794 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 DE X PABLO GARCIA BORBOROGLU 2027409614 209 MISSISSIPPI STREET SAN FRANCISCO CA 94107 X PABLO BORBOROGLU PRESIDENT 10.00 X 0 0 30000 AVECITA CHICCHON SECRETARY 2.00 X 0 0 0 GERMAN SOLVERIA TREASURER 2.00 X 0 0 0 0 0 30000 0 0 0 0 0 X 603641 603641 24 24 603665 0 0 24 X 30000 30000 247250 247250 4700 4700 4301 961 3340 25170 25170 54666 54666 23539 23539 OPERATION LOGISTICS & S 99365 99365 RESEARCH EQUIPMENT & MA 63603 63603 RESEARCH FUEL 6474 6474 RESEARCH SUPPLIES 3766 3766 600 600 563434 554794 3940 4700 288098 470878 288098 470878 0 142549 0 142549 X 288098 328329 288098 328329 288098 470878 40231 0 X 0 0 0 X 706523 603641 1310164 706523 603641 1310164 0 0 0 1310164 33 24 57 33 24 57 706556 603665 1310221 1.00000 1.00000 0.00000 X FORM 990, PAGE 3, PART IV LINE 11A 2023 IS THE ORGANIZATION'S INITIAL YEAR. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 SOUTH AMERICA 1 7 PROGRAM SERVICES PENGUIN RESEARCH 497245 NEW ZEALAND 0 0 PROGRAM SERVICES PENGUIN RESEARCH 57549 1 7 0 0 1 7 554794 0 554794 0 0 0 0 0 0 PART I, LINE 2: THE ORGANIZATION MAINTAINS WRITTEN POLICIES AND PROCEDURES DESIGNED TO ENSURE THAT FUNDS USED OUTSIDE OF THE UNITED STATES ARE APPLIED SOLELY FOR CHARITABLE AND PROGRAMMATIC PURPOSES CONSISTENT WITH THE ORGANIZATION'S TAX-EXEMPT MISSION AND IN COMPLIANCE WITH U.S. LAW. PRIOR TO THE DISBURSEMENT OF FUNDS, THE ORGANIZATION CONDUCTS DUE DILIGENCE ON FOREIGN RECIPIENTS, INCLUDING A REVIEW OF THE RECIPIENT'S MISSION, ACTIVITIES, GOVERNANCE STRUCTURE, AND REPUTATION. WHERE APPLICABLE, THE ORGANIZATION ENTERS INTO WRITTEN AGREEMENTS WITH FOREIGN ORGANIZATIONS OR INDIVIDUALS THAT SPECIFY THE CHARITABLE PURPOSE OF THE FUNDS, PROHIBIT USE FOR NON-CHARITABLE OR PROHIBITED ACTIVITIES, AND REQUIRE COMPLIANCE WITH APPLICABLE LAWS AND REGULATIONS. THE ORGANIZATION EXERCISES ONGOING OVERSIGHT THROUGH A COMBINATION OF FINANCIAL AND PROGRAMMATIC MONITORING. THIS INCLUDES REQUIRING PERIODIC WRITTEN REPORTS DESCRIBING THE USE OF FUNDS AND PROGRESS TOWARD STATED OBJECTIVES, REVIEWING DETAILED BUDGETS AND EXPENSE DOCUMENTATION, AND, WHERE APPROPRIATE, OBTAINING COPIES OF RECEIPTS OR FINANCIAL STATEMENTS. DISBURSEMENTS ARE GENERALLY MADE IN INSTALLMENTS AND ARE CONTINGENT UPON SATISFACTORY REPORTING AND COMPLIANCE WITH AGREED-UPON TERMS. FUNDS ARE TRACKED SEPARATELY IN THE ORGANIZATION'S ACCOUNTING RECORDS TO ALLOW FOR CLEAR IDENTIFICATION OF EXPENDITURES RELATED TO FOREIGN ACTIVITIES. MANAGEMENT REVIEWS THESE RECORDS ON A REGULAR BASIS TO ENSURE THAT EXPENDITURES ALIGN WITH APPROVED BUDGETS AND PROGRAM PURPOSES. WHEN FEASIBLE, THE ORGANIZATION MAY ALSO CONDUCT SITE VISITS, VIRTUAL MEETINGS, OR INDEPENDENT VERIFICATION TO CONFIRM THAT ACTIVITIES ARE BEING CARRIED OUT AS REPORTED. ANY IDENTIFIED CONCERNS OR DISCREPANCIES ARE INVESTIGATED PROMPTLY, AND CORRECTIVE ACTION IS TAKEN AS NECESSARY, INCLUDING SUSPENSION OR TERMINATION OF FUNDING IF WARRANTED. THROUGH THESE PROCEDURES, THE ORGANIZATION SEEKS TO MAINTAIN EFFECTIVE CONTROL OVER FUNDS USED OUTSIDE THE UNITED STATES AND TO ENSURE ACCOUNTABILITY, TRANSPARENCY, AND COMPLIANCE WITH ITS CHARITABLE OBJECTIVES. PART I, LINE 3: THE ORGANIZATION ACCOUNTS FOR DISBURSEMENTS MADE OUTSIDE THE UNITED STATES USING ITS STANDARD ACCOUNTING SYSTEM IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP). DISBURSEMENTS ARE RECORDED ON AN ACCRUAL BASIS AT THE TIME THE OBLIGATION IS INCURRED AND ARE SUPPORTED BY APPROPRIATE DOCUMENTATION, INCLUDING INVOICES, GRANT AGREEMENTS, CONTRACTS, WIRE TRANSFER CONFIRMATIONS, AND RECEIPTS. ALL DISBURSEMENTS ARE APPROVED BY AUTHORIZED PERSONNEL IN ACCORDANCE WITH THE ORGANIZATION'S INTERNAL CONTROL POLICIES AND ARE RECORDED IN THE GENERAL LEDGER WITH APPROPRIATE CLASSIFICATION BY PROGRAM, PURPOSE, AND GEOGRAPHIC LOCATION. CURRENCY CONVERSIONS, WHEN APPLICABLE, ARE RECORDED USING EXCHANGE RATES IN EFFECT ON THE TRANSACTION DATE. THE ORGANIZATION PERFORMS PERIODIC RECONCILIATIONS AND REVIEWS TO ENSURE THE ACCURACY AND COMPLETENESS OF RECORDED DISBURSEMENTS AND TO CONFIRM THAT FUNDS ARE USED IN FURTHERANCE OF THE ORGANIZATION'S EXEMPT PURPOSES. FORM 990, BOX B AMENDED RETURN FORM 990 WAS AMENDED FROM FORM 990-N. TAXPAYER EXCLUDED CONTRIBUTIONS FROM THEIR FISCAL SPONSOR WHEN INITIALLY FILING FORM 990-N. INCLUSION REQUIRED FILING FORM 990. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS DISTRIBUTED TO ALL OFFICERS FOR REVIEW AND APPROVAL PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY THROUGH MULTIPLE GOVERNANCE CONTROLS. DIRECTORS, OFFICERS, AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE A WRITTEN CONFLICT OF INTEREST DISCLOSURE ANNUALLY AND TO UPDATE THEIR DISCLOSURE PROMPTLY IF CIRCUMSTANCES CHANGE. DISCLOSURES ARE REVIEWED BY THE BOARD OF DIRECTORS OR AN AUTHORIZED COMMITTEE INDEPENDENT OF THE INDIVIDUAL MAKING THE DISCLOSURE. ANY IDENTIFIED ACTUAL OR POTENTIAL CONFLICTS ARE EVALUATED TO DETERMINE WHETHER A CONFLICT EXISTS AND WHETHER MITIGATION, RECUSAL, OR OTHER CORRECTIVE ACTION IS REQUIRED. INDIVIDUALS WITH A CONFLICT ARE REQUIRED TO RECUSE THEMSELVES FROM DISCUSSIONS AND DECISIONS RELATED TO THE MATTER. COMPLIANCE WITH THE POLICY IS DOCUMENTED IN MEETING MINUTES AND ORGANIZATIONAL RECORDS. VIOLATIONS OF THE POLICY MAY RESULT IN CORRECTIVE ACTION, UP TO AND INCLUDING REMOVAL FROM OFFICE OR TERMINATION OF SERVICE, CONSISTENT WITH THE ORGANIZATION'S GOVERNANCE POLICIES. THE POLICY IS REVIEWED PERIODICALLY BY THE BOARD TO ENSURE CONTINUED EFFECTIVENESS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART VIII, CONTRIBUTIONS FROM FISCAL SPONSOR DURING THE YEAR, THE ORGANIZATION RECEIVED GRANT FUNDING UNDER A MODEL C (PRE-APPROVED GRANT) FISCAL SPONSORSHIP ARRANGEMENT WITH A U.S. PUBLIC CHARITY. THE FISCAL SPONSOR, WILDLIFE CONSERVATION NETWORK, INC., EIN 30-0108469, DOES NOT EXERCISE CONTROL OVER THE ORGANIZATION, AND THE ORGANIZATION IS NOT A RELATED ORGANIZATION WITHIN THE MEANING OF SCHEDULE R. FORM 990, PART IX, LINE 11G CONSULTANTS: PROGRAM SERVICE EXPENSES 247,250. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 247,250.