WHALE SANCTUARY PROJECT

Financials

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

Address and contacts

Address (IRS master file)

700 PENNSYLVANIA AVE SE STE 200, WASHINGTON, DC 20003-2493

In care of

% LORI MARINO

Principal officer (990 for 2024)

LORI MARINO PHD, 700 PENNSYLVANIA AVE SE SUITE 200, WASHINGTON, DC 20003

Signed the 990

LORI MARINO PHD, PRESIDENT AND CHAIR

Phone

(877) 942-5399

Website

WHALESANCTUARYPROJECT.ORG

Return prepared by

BARTLETT PRINGLE & WOLF LLP

Mission

TO ESTABLISH A MODEL SEASIDE SANCTUARY WHERE CETACEANS (WHALES AND DOLPHINS) CAN BE REHABILITATED OR CAN LIVE PERMANENTLY IN AN ENVIRONMENT THAT MAXIMIZES WELL-BEING AND AUTONOMY AND IS AS CLOSE AS POSSIBLE TO THEIR NATURAL HABITAT.

Program accomplishments

• PLANNING FOR WHALES IN URGENT NEED EFFORTS TO RETIRE THE ORCAS AND BELUGA WHALES AT THEME PARKS IN FRANCE, CANADA AND SOUTH KOREA ENABLED THE WHALE SANCTUARY PROJECT TO BUILD PARTNERSHIPS AND COLLABORATIONS WITH OTHER NGOS, DEVELOP DIPLOMATIC RELATIONS WITH FOREIGN COUNTRIES, AND MAKE PROGRESS TOWARDS A GLOBAL SANCTUARY MOVEMENT FOR WHALES AND DOLPHINS.** ORCAS WIKIE & KEIJO AT MARINELAND ANTIBES: UPON LEARNING OF THE PLIGHT OF THREE CAPTIVE ORCAS (WIKIE, KEIJO, AND INOUK) HELD AT MARINELAND ANTIBES, WE WORKED WITH ONE VOICE FRANCE, A FRENCH NGO, TO PROPOSE A COLLABORATION WITH MARINELAND ANTIBES AND THE FRENCH GOVERNMENT TO RETIRE THE WHALES TO THE SANCTUARY IN NOVA SCOTIA. (SADLY, INOUK DIED IN MARCH AT THE YOUNG AGE OF 26.)IN APRIL, THE WHALE SANCTUARY PROJECT SUBMITTED AN EXTENSIVE "EXPRESSION OF INTEREST" TO THE FRENCH GOVERNMENT DETAILING OUR PROPOSED SANCTUARY SOLUTION FOR THE TWO SURVIVING WHALES (WIKIE AND KEIJO): FROM SPECIALIZED VETERINARY CARE AT MARINELAND; TO TRAINING OF THE WHALES AND THEIR CAREGIVERS FOR TRANSPORT TO NOVA SCOTIA; TO CONSTRUCTION AT THE SANCTUARY INCLUDING ANIMAL CARE FACILITIES - FOLLOWED BY COMPLETION OF THE PERIMETER NET ENCLOSING THE 100 ACRE SANCTUARY. THE EXPRESSION OF INTEREST DETAILED AN ACCELERATED PLAN DESIGNED SPECIFICALLY FOR WIKIE AND KEIJO AND WAS FOLLOWED BY LETTERS OF RECOMMENDATION FROM ACCLAIMED OCEAN CONSERVATIONISTS INCLUDING JANE GOODALL, SYLVIA EARLE AND JEAN-MICHEL COUSTEAU.THE GENERAL INSPECTORATE OF THE FRENCH MINISTRY OF ECOLOGY AND BIODIVERSITY RECOMMENDED THE WHALE SANCTUARY PROJECT'S SUBMISSION TO THE MINISTER AS THE PREFERRED OPTION FOR WIKIE AND KEIJO AND THE ONLY VIABLE SANCTUARY OPTION. ** BELUGA WHALES BELLA AND RUBY IN SOUTH KOREA: WE SIGNED A LETTER OF INTENT WITH LOTTEWORLD AQUARIUM IN SEOUL, SOUTH KOREA, SPECIFYING A SHARED INTEREST IN RETIRING LOTTEWORLD'S LONE BELUGA WHALE, BELLA, TO THE SANCTUARY IN NOVA SCOTIA. THIS EFFORT WAS FACILITATED WITH THE HELP AND COLLABORATION OF THE SOUTH KOREAN ANIMAL WELFARE ORGANIZATION "AWARE."** PARTNERSHIP WITH WORLD ANIMAL PROTECTION CANADA: WE ESTABLISHED A STRATEGIC PARTNERSHIP WITH WORLD ANIMAL PROTECTION CANADA IN PURSUIT OF OUR SHARED GOALS OF ENDING THE EXPLOITATION OF CAPTIVE CETACEANS AND RETIRING WHALES TO THE SANCTUARY IN NOVA SCOTIA. TOGETHER WE WILL AMPLIFY THE REACH OF OUR EFFORTS TO A GROWING NUMBER OF PEOPLE IN GOVERNMENT, EDUCATION AND THE GENERAL PUBLIC IN CANADA AND AROUND THE WORLD.** WE PARTNERED WITH THE GLOBAL SANCTUARY FOR ELEPHANTS IN BRAZIL TO PRESENT A JOINT EVENT IN NEW YORK CITY TO DEMONSTRATE THE URGENT AND PARALLEL NEEDS OF CAPTIVE WHALES, ELEPHANTS AND OTHER MEGAFAUNA AROUND THE WORLD.** FIRST NATIONS ENGAGEMENT: WE EXPANDED OUR RELATIONS WITH THE MI'KMAW PEOPLE OF CANADA, WHOSE KNOWLEDGE, WISDOM AND CULTURAL TRADITIONS ENRICH THE WORK OF THE WHALE SANCTUARY PROJECT AND SANCTIFY THE ESTABLISHMENT OF THE SANCTUARY ON THEIR ANCESTRAL LANDS. IN FURTHERANCE OF THIS GROWING RELATIONSHIP, WE RECEIVED A LETTER OF SUPPORT FROM THE ASSEMBLY OF NOVA SCOTIA MI'KMAW CHIEFS ADDRESSED TO THE CANADIAN GOVERNMENT. A FORMAL CEREMONY AT THE SANCTUARY SITE IN PORT HILFORD BAY, CONDUCTED JOINTLY BY FIRST NATION ELDERS AND WHALE SANCTUARY PROJECT LEADERSHIP, LED TO A TECHNICAL WORKING GROUP BETWEEN THE WHALE SANCTUARY PROJECT AND FIRST NATIONS COMMUNITIES, TO BE FORMALIZED IN 2025.
  Expenses $414,554
• PROGRESS AT THE SANCTUARY SITE MARINE AND LAND INFRASTRUCTURE DESIGN; THIRD-PARTY REVIEW AND REPORTING OF ENVIRONMENTAL DATA; MARINE GEOTECHNICAL SURVEYS; WINE HARBOUR BUOY DEPLOYMENT.** MARINE AND LAND INFRASTRUCTURE DESIGN: WE MADE SIGNIFICANT PROGRESS IN DESIGN ENGINEERING OF THE SANCTUARY'S MILE-LONG PERIMETER NET AND MARINE ANIMAL CARE FACILITIES (INCLUDING DELINEATING THE APPROPRIATE ANCHORING SYSTEMS TO WITHSTAND POTENTIAL FORCES OF EXTREME WEATHER). WE ALSO MADE PROGRESS TOWARDS FINALIZING THE ARCHITECTURAL DESIGN OF SHORE-SIDE ANIMAL CARE AND OPERATIONS FACILITIES. ** THIRD-PARTY REVIEW AND REPORTING OF ENVIRONMENTAL DATA: WE CONCLUDED THREE YEARS OF COMPREHENSIVE ENVIRONMENTAL STUDIES WITH A FORMAL MARINE ECOLOGICAL RISK ASSESSMENT (MERA), CONDUCTED BY A THIRD-PARTY CONSULTANT AND REQUIRED BY THE GOVERNMENT OF NOVA SCOTIA. THE MERA PROVIDES A CONCLUSIVE DETERMINATION THAT THE SITE REPRESENTS A SAFE AND HEALTHY HABITAT FOR FUTURE WHALE RESIDENTS AND THAT THE WHALES WILL BE ECOLOGICALLY COMPATIBLE WITH THE EXISTING FLORA AND FAUNA. ** SUBMISSIONS TO THE CANADIAN GOVERNMENT: WE SUBMITTED ALL REQUIRED REPORTS TO PROVINCIAL AND FEDERAL GOVERNMENT AGENCIES, AS REQUIRED BY THE TERMS OF OUR OFFER OF LEASE FOR THE SANCTUARY WATERS. THESE INCLUDE, BUT ARE NOT LIMITED TO, THE MERA, A FORMAL LAND RISK ASSESSMENT / RISK MANAGEMENT PLAN (RA / RMP), AND A CROWN LAND SURVEY.** MARINE GEOTECHNICAL SURVEYS: THESE INCLUDED USE OF AN ROV (UNDERWATER CAMERA) TO RECORD VIDEO ALONG THE MILE-LONG PERIMETER NET LINE TO CONFIRM THE SUITABILITY OF ANCHOR PLACEMENT DETERMINATIONS.OTHER MARINE GEOTECHNICAL SURVEYS DURING THE YEAR INCLUDED A SIDE SCAN SONAR SURVEY, WHICH CULMINATED IN A COMPREHENSIVE REPORT ON THE SANCTUARY SITE'S SEAFLOOR. AMONG OTHER USES, THIS REPORT PROVIDES DATA ABOUT THE GEOLOGIC MAKEUP OF THE SEAFLOOR THAT IS ESSENTIAL TO DETERMINING THE APPROPRIATE ANCHOR TYPES FOR THE SITE'S PERIMETER NET AND OTHER MARINE INFRASTRUCTURE.**WINE HARBOUR BUOY DEPLOYMENT: IN COLLABORATION WITH LOCAL FISHERS, OCEANOGRAPHERS, AND FIRST NATIONS, WE DEPLOYED THE WINE HARBOUR BUOY OFF-SHORE FROM THE SANCTUARY SITE. THE BUOY WILL PROVIDE NEAR-REAL-TIME WIND AND WEATHER DATA, ESSENTIAL FOR MONITORING ONGOING WEATHER PATTERNS IN AND AROUND THE SITE (INCLUDING STORMS) AND ENSURING THE SAFETY OF THE WHALE RESIDENTS. THE BUOY IS ALSO PART OF A GROWING NETWORK OF CONNECTED BUOYS AROUND NOVA SCOTIA THAT WILL IMPROVE THE QUALITY AND AVAILABILITY OF MARINE WEATHER INFORMATION AND WILL BENEFIT THE MANY COMMUNITIES WHO LIVE, WORK AND RECREATE ON THE WATER.
  Expenses $1,044,675
• OUTREACH AND EDUCATION OCEANS DAY CELEBRATIONS; COMMUNITY EVENTS IN NOVA SCOTIA; EDUCATIONAL OUTREACH TO CHILDREN AND STUDENTS OF ALL AGES.** OCEANS DAY CELEBRATIONS: WE ORGANIZED AND CELEBRATED THE FIRST EVER OCEAN'S DAY CELEBRATION IN ST. MARY'S MUNICIPALITY, WHERE THE SANCTUARY IS LOCATED. CLOSE TO 500 PEOPLE GATHERED AT THE WHALE SANCTUARY PROJECT OPERATIONS & VISITOR CENTRE TO CELEBRATE ALL THINGS OCEAN, INCLUDING SCIENCE, CONSERVATION, AND COMMUNITY. WE ATTENDED ADDITIONAL OCEANS DAY EVENTS IN HALIFAX AND ANTIGONISH, NOVA SCOTIA. ** COMMUNITY EVENTS IN NOVA SCOTIA: LOCAL VOLUNTEERS CONTRIBUTED HUNDREDS OF HOURS OF TIME TO MOUNT EIGHT MAJOR COMMUNITY EVENTS, ALONG WITH SMALLER EVENTS AT SCHOOLS AND CAMPS. ** EDUCATIONAL OUTREACH TO CHILDREN AND STUDENTS OF ALL AGES: WE CONTINUED OUR COLLABORATION WITH SCHLUTER ELEMENTARY SCHOOL IN HASLET, TEXAS, WHERE A FOURTH-GRADE TEACHER HAS ESTABLISHED A "WILD FOR WHALES" CURRICULUM. STUDENTS WERE FEATURED ON NBC TV NEWS WHEN THEY SENT HANDWRITTEN LETTERS AND DRAWINGS TO THE FRENCH MINISTER OF ECOLOGY, ADVOCATING FOR THE RETIREMENT OF ORCAS WIKIE AND KEIJO TO THE NOVA SCOTIA SANCTUARY. WE ALSO CONTINUED BUILDING STUDENT VOLUNTEER AND MENTORSHIP OPPORTUNITIES WITH ST. FRANCIS XAVIER UNIVERSITY, INCLUDING SITE VISITS TO CONDUCT EEL GRASS SURVEYS ESSENTIAL FOR THE UNDERSTANDING AND LONG-TERM MONITORING OF THE SITE.
  Expenses $198,986

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

IRS record

EIN

81-2276219

Tax-exempt status

501(c)(3): Charitable, religious, educational or scientific organization

Foundation status

Publicly supported organization (170(b)(1)(A)(vi))

Donations deductible (Pub 78)

Public charity, 50% deduction limit

Exempt since

2016

Accounting year ends

December

Files

Form 990 or 990-EZ

Category (NTEE)

Animal-related (D20)

Assets (IRS master file)

$2,372,176

Income (IRS master file)

$2,269,935

Filing history

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 81-2276219).

Questions about WHALE SANCTUARY PROJECT

What is the EIN of WHALE SANCTUARY PROJECT?

The employer identification number (EIN) of WHALE SANCTUARY PROJECT is 81-2276219.

Is WHALE SANCTUARY PROJECT tax-exempt?

Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.

Are donations to WHALE SANCTUARY PROJECT tax-deductible?

Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).

Which annual return does WHALE SANCTUARY PROJECT file?

Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.

When is the next return of WHALE SANCTUARY PROJECT due?

The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.

When did WHALE SANCTUARY PROJECT last file with the IRS?

The latest return in the IRS public files is the 990 for the year ended December 2024.

Who is the principal officer of WHALE SANCTUARY PROJECT?

The 990 for the year ended December 31, 2024 names LORI MARINO PHD.

Who are the officers and directors of WHALE SANCTUARY PROJECT?

The 990 for the year ended December 31, 2024 lists 5 people; 3 received compensation from the organization, the highest $100,000 (MATT MARAYNES, CHIEF OPERATING OFFICER).

How much revenue does WHALE SANCTUARY PROJECT have?

On its 990 for the year ended December 31, 2024 it reported revenue of $2,269,935, expenses of $1,807,876 and total assets of $2,372,176 at year end.

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