Nonprofit · EIN 91-1007501
WHALE MUSEUM
Tax-exempt · FRIDAY HARBOR, WA 98250
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,487,084 | $1,326,263 | $160,821 | $940,064 | $250,509 | $689,555 |
| December 31, 2024 | 990 | $1,066,571 | $1,458,735 | -$392,164 | $815,890 | $286,334 | $529,556 |
| December 31, 2023 | 990 | $1,310,920 | $1,308,686 | $2,234 | $1,222,229 | $261,662 | $960,567 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,117,863
- of which government grants
- $843,722
- Membership dues
- $106,432
- Program service revenue
- $279,289
- Investment income
- $1,167
- Net income from fundraising events
- -$1,733
- Net income from sales of inventory
- $90,498
- Other revenue
- $88,765
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $57,692
- Other salaries and wages
- $705,615
- Salaries, compensation and benefits (total)
- $904,255
- Professional fundraising fees
- $0
- Occupancy
- $34,538
- Travel
- $39,183
- Depreciation
- $24,644
- Program services (functional)
- $1,136,950
- Management and general (functional)
- $58,773
- Fundraising (functional)
- $130,540
Balance sheet and other
- Total assets, start of year
- $815,890
- Total assets, end of year
- $940,064
- Total liabilities, end of year
- $250,509
- Net assets, end of year
- $689,555
- Land, buildings and equipment
- $585,273
- Gross receipts
- $1,583,318
- Employees
- 28
- Volunteers
- 52
- Year formed
- 1976
- State of legal domicile
- WA
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES K KUPERBERG | EXECUTIVE DI Officer | 40 | $57,692 |
| JEANNE SLEEPER | DIRECTOR Trustee or director | 0.5 | $0 |
| BILLIE J SWALLA | DIRECTOR Trustee or director | 0.5 | $0 |
| FRANCES ROBERTSON | DIRECTOR Trustee or director | 0.5 | $0 |
| DANTE AUBERT | PRESIDENT Trustee or director, Officer | 1 | $0 |
| JILL SHEDD | SECRETARY Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JENNIFER SMITH | EXECUTIVE DI Officer | 40 | $61,308 |
| JEANNE SLEEPER | DIRECTOR Trustee or director | 0.5 | $0 |
| FRANK CREGOR | DIRECTOR Trustee or director | 0.5 | $0 |
| FRANCES ROBERTSON | DIRECTOR Trustee or director | 0.5 | $0 |
| JILL SHEDD | DIRECTOR Trustee or director | 0.5 | $0 |
| RICHARD OSBORNE PHD | PRESIDENT Trustee or director, Officer | 1 | $0 |
| DANTE AUBERT | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| NANCY HEACOX | TREASURER Trustee or director, Officer | 1 | $0 |
| SHELLEY ALAN | SECRETARY Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD OSBORNE PHD | PRESIDENT Trustee or director, Officer | 1 | $0 |
| DANTE AUBERT | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| NANCY HEACOX | TREASURER Trustee or director, Officer | 1 | $0 |
| SHELLY ALAN | SECRETARY Trustee or director, Officer | 1 | $0 |
| BRIAN CARLSON | DIRECTOR Trustee or director | 0.5 | $0 |
| BRIAN GETTING | DIRECTOR Trustee or director | 0.5 | $0 |
| MIKE AIELLO | DIRECTOR Trustee or director | 0.5 | $0 |
| FRANK CREGOR | DIRECTOR Trustee or director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 62 1ST ST N, FRIDAY HARBOR, WA 98250-8337
- Principal officer (990 for 2025)
- DANTE AUBERT, PO BOX 945, FRIDAY HARBOR, WA 98250
- Signed the 990
- DANTE AUBERT, PRESIDENT
- Phone
- (360) 378-4710
- Website
- WWW.WHALEMUSEUM.ORG
- Return prepared by
- LAKE KENNEDY MCCULLOCH CPAS PS
Mission
THE WHALE MUSEUM'S MISSION IS TO PROMOTE STEWARDSHIP OF WHALES AND THE SALISH SEA ECOSYSTEM THROUGH EDUCATION AND RESEARCH.
Program accomplishments
- CONSERVATION AND STEWARDSHIP OF THE SALISH SEA AND ITS WILDLIFE. IN 2025 THE NUMBER OF VISITORS WHO TOURED THE MUSEUM WAS 30,442. SCIENTIFIC RESEARCH PROGRAMS INCLUDED SOUNDWATCH, SAN JUAN COUNTY MARINE MAMMAL STRANDING NETWORK, THE WHALE HOTLINE AND SIGHTINGS NETWORK. SOUNDWATCH OPERATED ON THE WATER FROM MAY-SEPTEMBER MONITORING MARINE MAMMALS AND CONTACTING PEOPLE IN EDUCATIONAL OUTREACH. SAN JUAN COUNTY MARINE MAMMAL STRANDING NETWORK RESPONDED TO STRANDING CALLS, COMPLETED FIELD INVESTIGATIONS, CONDUCTED NECROPSIES ON DECEASED MARINE MAMMALS, AND GAVE SEVERAL PRESENTATIONS IN LOCAL COMMUNITIES AND CLASSROOMS ON SALISH SEA MARINE MAMMOLOGY.Expenses $1,136,950 · revenue $279,289
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.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 91-1007501
- 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
- 1977
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A560)
- Assets (IRS master file)
- $940,064
- Income (IRS master file)
- $1,583,318
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,487,084 | $1,326,263 | $940,064 | IRS |
| 990 | December 2024 | $1,066,571 | $1,458,735 | $815,890 | XML |
| 990 | December 2023 | $1,310,920 | $1,308,686 | $1,222,229 | XML |
| 990 | December 2022 | $1,089,925 | $1,097,494 | $1,258,228 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
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 91-1007501).
Questions about WHALE MUSEUM
- What is the EIN of WHALE MUSEUM?
- The employer identification number (EIN) of WHALE MUSEUM is 91-1007501.
- Is WHALE MUSEUM tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1977.
- Are donations to WHALE MUSEUM tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WHALE MUSEUM 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 MUSEUM due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WHALE MUSEUM last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of WHALE MUSEUM?
- The 990 for the year ended December 31, 2025 names DANTE AUBERT.
- Who are the officers and directors of WHALE MUSEUM?
- The 990 for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $57,692 (JAMES K KUPERBERG, EXECUTIVE DI).
- How much revenue does WHALE MUSEUM have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,487,084, expenses of $1,326,263 and total assets of $940,064 at year end.
Other nonprofits in FRIDAY HARBOR
- ALCHEMY ART CENTER EIN 82-4766421 · last filed 990 for 2024
- FRIDAY HARBOR FILM FESTIVAL EIN 84-3988840 · last filed 990-EZ for 2024
- SAN JUAN MASTER CHORALE EIN 93-2643738 · last filed 990-EZ for 2026
- FRIDAY HARBOR SCHOOL BAND SPONSORS EIN 14-1882818 · last filed 990-N for 2024
- BALLET AND MOVEMENT SCHOOL WITH EMILY ANTON EIN 84-2486560 · last filed 990-N for 2023
- RAINSHADOW QUILTING ARTS GUILD EIN 42-1535247 · last filed 990-N for 2025
- SAN JUAN COUNTY ARTS COUNCIL EIN 45-1451879 · last filed 990-N for 2025
- ISLAND VERSE LITERARY COLLECTIVE EIN 99-2859267 · last filed 990-N for 2025
All nonprofits in FRIDAY HARBOR · Washington · Arts, culture and humanities