GLOBAL ORCA CHARITY

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-EZ for the year ended December 31, 2025, highest compensation first.

Address and contacts

Address (IRS master file)

2648 INTERNATIONAL BLVD STE 115, OAKLAND, CA 94601-1569

Mailing address (990-N for 2022)

228 Appian Way, Union City CA 94587

Principal officer (990-N for 2022)

Matthew Spiegl, 100 W Alisal Street No 284, Salinas CA 93901

Signed the 990-EZ

Matthew Spiegl, Secretry

Phone

(213) 905-6722

Website

www.orcacharity.org

California records

California keeps its own records of charities and corporations. Search them by EIN 92-0492790 or by the name GLOBAL ORCA CHARITY.

Attorney General, Registry of Charities and Fundraisers

Registration status and filed reports (CT-TR-1, RRF-1)

Secretary of State, bizfile Online

Corporation status, entity number, agent for service

Franchise Tax Board

Entity status letter (state tax exemption, good standing)

Mission

The Global Orca Charity's primary purpose is to promote research & conservation of wild & captive orca. We achieve these goals by providing charitable assistance for scientific research, public education and professional expertise to better understand and protect wild and captive orca (killer whales, Orcinus orca) and to advance global awareness of the species, as well as environmental threats and human impact on orca health and welfare.

Program accomplishments

• Punta Norte Research Project: Working in collaboration with the Punta Norte Orca Research (Argentina) and Orca Research Trust (New Zealand), the Global Orca Charity provided funding to facilitate the following: $62,000 for construction of a permanent research facility at Punta Norte; $4,800 for computer equipment, office furniture and supplies; $18,300 for a used jeep 4x4 vehicle for the use by researchers to access the remote field sites at Punta Norte, Peninsula Valdes, Argentina; $3,500 for tires, fuel, outfitting and maintenance of the Jeep 4x4 vehicle; $4,000 for purchase of two (2) wireless, self-contained hydrophones; and $3,150 to reimburse Matt Pine, Ph.D. Director of Ocean Acoustics Limited to travel to Punta Norte for purposes of overseeing the hydrophone deployment project. Directors Cazenave and Visser were present for the field season March-May 2025, at Punta Norte, Argentina, documenting the unique ecotype of orca which hunts by intentionally stranding. An additional two weeks was spent at Punta Norte during December 2025 where both Directors worked with the Punta Norte Orca Research team and international experts to install high-frequency hydrophones onto the reefs.
  Expenses $95,750 · grants $92,600
• Conferences / Workshops / Presentations: During the 5th International Orca Symposium (16-22 February 2025), at Tarifa Spain, a total of thirteen presentations (abstracts, oral, posters, video, workshops ) were supported by the GOC including (live and video presentations by Directors Cazenave, Fraleigh, Hardie, Makowski, Spiegl and Visser as follows: Bolaños-Jiménez, J., Visser, I. N. & Henriquez, A. (2025). The candidate IMMA "Southern Caribbean Upwelling System" is important for Orcinus orca. Abstract #42. Available from www.orcaresearch.org. 5th International Orca Symposium. 16-22 February. Tarifa Spain. Cooper, T. E. & Visser, I. N. (2025). Pelagic Predation A preliminary list of prey for an ecotype in New Zealand waters. Abstract #16. Available from www.orcaresearch.org. 5th International Orca Symposium. 16-22 February. Tarifa Spain. Copello, J. M., Cazenave, J., Coscarella, M. A., Bellazzi, G. M. & Visser, I. N. (2025). Rinse and repeat. The development of intentional stranding by orca (Orcinus orca) at Punta Norte, Argentina, through training, practice & cultural learning. Abstract #15. Available from www.pn_orca.org. 5th International Orca Symposium. 16-22 February. Tarifa Spain. Copello, J. M., Pine, M. K., Cazenave, J., Coscarella, M. A., Tortolini, V., Bellazzi, G. M. & Visser, I. N. (2025). Waves of noise. The use of AI models to detect calls of Punta Norte Patagonia orca (Orcinus orca) recorded by intertidal hydrophones. Abstract #15. Available from www.pn_orca.org. 5th International Orca Symposium. 16-22 February. Tarifa Spain. Fraleigh, D., Makowski, K., Sommer, H. & Visser, I. N. (2025). Head Banging: A graphic and gravely concerning behaviour in captive orca (Orcinus orca). Abstract #8. Oral Presentation with video, given at the plenary session. Available upon request from www.orcaresearch.org. 5th International Orca Symposium. Tarifa, Spain. Hardie, T. M. & Visser, I. N. (2025). WTF[emale]!? Male orca (Orcinus orca) with mammary slits. Abstract #46. Available from www.orcaresearch.org. 5th International Orca Symposium. 16-22 February. Tarifa Spain. Song, Y. & Visser, I. N. (2025). Ultimate Generalist Predator: Global review of Orca (Orcinus orca) prey includes >200 species Abstract #9. Available from www.pn_orca.org. 5th International Orca Symposium. 16-22 February. Tarifa Spain. Spiegl, M. V. & Visser, I. N. (2025). Don't Ask, Don't Tell. A Case Study of Ethical and Legal Considerations for a Wild-Born Orca in Captivity. Abstract #86. Available from http://www.freemorgan.org/wp-content/uploads/2025/05/Spiegl-Visser-2025-Dont-Ask-Dont-Tell.-Morgan-Case-Study-FINAL.pdf. 5th International Orca Symposium. 16-22 February. Tarifa Spain. Towers, J. R., Visser, I. N. & Prigollini, V. (2025). Underlying mechanisms, proximate causes, ultimate benefits and implications of why some wild killer whales offer prey to people. Abstract #63. Available from www.baycetology.org. 5th International Orca Symposium. 16-22 February. Tarifa, Spain. Visser, I. N. (2025). Mangrove estuaries, a unique hunting ground for orca. Going Green. Abstract #71. Available from www.orcaresearch.org. 5th International Orca Symposium. 16-22 February. Tarifa, Spain. Visser, I. N., Van Ginneken, A., Ellifrit, D. K., Copello, J. M. & Cazenave, J. (2025). Orca (Orcinus orca) carry, consume, use as camouflage and 'catch' kelp. Abstract #39. Available from www.orcaresearch.org. 5th International Orca Symposium. 16-22 February. Tarifa Spain. Visser, I. N., Talty, C. M., Black, N., Brodsky, E., Bubel, M., Cooper, T. E., Grimm, H., Hardie, T. M., Morandini, A. C., Robinson, C. & Shimotomai, T. (2025). Spicy food or stinging toys? Interactions between orca and jellyfish. Abstract #7. Available from www.orcaresearch.org. 5th International Orca Symposium. 16-22 February. Tarifa, Spain. Over the course of the video session of the 5th International Orca Symposium, Director Cazenave, as a representative of the Punta Norte Orca Research team, presented a compilation of videos about the stranding behaviour at Punta Norte (Argentina). Also, at the 5th International Orca Symposium, Director Visser, in conjunction with her co-founder of Whale-Rescue.org (Joanne Halliday) held the inaugural species-specific workshop on Orca Strandings and Rescues. This included presentations on orca stranding events and species-specific aspects that should be considered (such as pectoral fin placement during transport), case studies of successful rescues and different scenarios of orca rescued - the latter of which incorporated the participants offering suggestions in how the rescue might have been conducted. Halliday and Visser also gave a demonstration of a mock-up of the use of pontoons and rescue mats. This workshop was incorporated into the Orca Health Workshop, which presented aspects of necropsies and findings from orca events. During the 5th International Orca Symposium, Director Visser, in conjunction with Directors Hardie & Spiegl, hosted the inaugural workshop on Orca in Captivity. The remit was to explore the keeping of orca in captivity by hearing from those inside the industry and those who challenge the current model. More than 60 attendees registered from 18 countries. Eight experts presented at the workshop, in person and via pre-recorded videos. Four of the experts were available for the Expert Panel discussion with the participants. Three Directors (Visser, Hardie & Spiegl) also presented at this workshop on the following topics: Hardie, T. M. & Visser, I. N. (2025). How many captive orca are there and where are they found? 5th International Orca Symposium. Orca in Captivity Workshop 17 February. Available from www.orcaresearch.org. Tarifa, Spain. Spiegl, M. V. (2025). Orca Law. Overview of European Union Regulations applicable to orca in captive facilities. Morgan a case study. Orca in Captivity workshop conference proceedings. 17 February. 5th International Orca Symposium. Tarifa, Spain. Visser, I. N. (2025). Captive orca welfare concerns & stereotypies. Orca in Captivity workshop conference proceedings. 17 February. 5th International Orca Symposium. Tarifa, Spain.
• Publications: The following scientific publications were supported by the Global Orca Charity and were published in 2025 (Director Visser was a co-author for each of these): The Punta Norte 2025-26 photo-identification guide, available free of charge to the public (downloadable via the website www.pn-orca.org). The guide was translated into Spanish to facilitate local use in Argentina. Bolanos-Jimenez, J., Visser, I. N., Narvaez, Y., Narvaez, M., Morales, J. & Bolanos-Villarroel, M. A. (2025). Successful rescue of orca (Orcinus orca) in Venezuela: first mass stranding event in the Wider Caribbean Region. Journal of the Marine Biological Association of the United Kingdom, 105, e34 (31-38). Loch, C., Visser, I. N., Stratford, K., White, S., Bull, S., Matenga, L., Johnstone, M. & Stewart-Oliphant, R. (2025). Tooth wear and dental calculus in a group of orca (Orcinus orca) stranded on the New Zealand southern coast. Journal of the Royal Society of New Zealand; Makelainen, P. H., Visser, I. N., Cooper, T. E. & Cusson, M. (2025). Worldwide variation in shape and size of orca (Orcinus orca) saddle patches. Marine Mammal Science, 41(1), e13171 (13171-13118). Nunny, L., Bossely, M., Boys, R. M., Brakes, P., Genov, T., Parsons, E. C. M., Peters, K. J., Rose, N. A., Simone, C. A., Stockin, K. A., Vail, C. S., Van Der Linde, K., Visser, I. N. & Simmonds, M. P. (2025). Out of Habitat Marine Mammals - identification, causes, and management recommendations. Marine Policy 117, e106652 (106651-106620). Towers, J. R., Visser, I. N. & Prigollini, V. (2025). Testing the waters: Wild killer whales use prey to explore reciprocity with people. Journal of Comparative Psychology.
• Collaboration with other researchers and organizaitons: The Global Orca Charity continued its collaboration with 'World Orca Day' to prepare social media to celebrate the event on July 14, 2025. Director Visser continued to provide expert consultation with the French Government on the issue of captive orca and sanctuaries. Director Visser also worked as a consultant in conjunction with with the organizations WeWhale (with Director Andre), and Sea Shepherd France to continue to evaluate Iberian orca behavior near the Strait of Gibraltar to de-escalate the interaction between orca and sailboats. The Global Orca Charity also continues to work closely with Orca Research Trust (New Zealand) and Punta Norte Orca Research (Argentina) to support dissemination of informaiton and the conducting of research on wild populations of orca. In September 2025, the GOC partnered with Association WeWhale, Born Free, Dolphin Project, Deutscher Tierschutzbund, FAADA, Free Morgan Foundation, GAIA, Iberian Orca Guardians, Jane Goodall Institute, Marine Connection, One Voice, Orca Research Trust, PETA Deutschland, ProWildlife, RSPCA, Whale and Dolphin Conservation, Whale Rescue, World Animal Protection World Cetacean Alliance, and World Orca Day to call on TUI Group to stop backing the captive cetacean industry and to help make this the last generation of whales and dolphins in captivity. This 'day of action' protest was in furtherance the GOC's promotion of policies and regulations to ban the breeding of orca in captivity and end the commercial, public display of orca in orchestrated theatrical shows in European Union (EU) facilities.

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

IRS record

EIN

92-0492790

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

2022

Accounting year ends

December

Files

Form 990-N (e-Postcard)

Category (NTEE)

Animal-related (D01)

Assets (IRS master file)

$6,307

Income (IRS master file)

$952

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 92-0492790).

Questions about GLOBAL ORCA CHARITY

What is the EIN of GLOBAL ORCA CHARITY?

The employer identification number (EIN) of GLOBAL ORCA CHARITY is 92-0492790.

Is GLOBAL ORCA CHARITY tax-exempt?

Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.

Are donations to GLOBAL ORCA CHARITY tax-deductible?

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

Which annual return does GLOBAL ORCA CHARITY file?

Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.

When is the next return of GLOBAL ORCA CHARITY 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 GLOBAL ORCA CHARITY last file with the IRS?

The latest return in the IRS public files is the 990-EZ for the year ended December 2025.

Who is the principal officer of GLOBAL ORCA CHARITY?

The 990-N for 2022 names Matthew Spiegl.

Who are the officers and directors of GLOBAL ORCA CHARITY?

The 990-EZ for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.

How much revenue does GLOBAL ORCA CHARITY have?

On its 990-EZ for the year ended December 31, 2025 it reported revenue of $952, expenses of $97,380 and total assets of $6,307 at year end.

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