2024-08-21T19:06:15-04:00 2023-12-31 770048636 BERTI SPECHLER SARMIENTO MCKAY & CO LLP 1933 CLIFF DR STE 26 SANTA BARBARA CA 931091591 990 2023-01-01 812276219 THE WHALE SANCTUARY PROJECT WHAL 8779425399 700 PENNSYLVANIA AVE SE SUITE 200 WASHINGTON DC 20003 LORI MARINO PHD PRESIDENT AND CHAIR 9145234884 2024-08-14 true true NYKOLE TROTTI CPA P00298937 8059630571 2024-08-14 2023 2024-08-08 14:25:15Z EXTENSION GRANTED TO 111524 LORI MARINO PHD 700 PENNSYLVANIA AVE SE SUITE 200 WASHINGTON DC 20003 1763204 false X WHALESANCTUARYPROJECT.ORG X 2016 DC 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. 4 2 3 -156 1925191 1761963 0 1189 1241 0 1926380 1763204 850000 0 213307 188317 0 61221 1421485 877128 1634792 1915445 291588 -152241 1921660 1738270 224216 193067 1697444 1545203 X 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. false false 806460 PROGRESS AT THE SANCTUARY SITE: COMPLETION OF ENVIRONMENTAL STUDIES; BAY PEN DESIGN; FIRST NATIONS ENGAGEMENT. STUDIES ON LAND, SEABED AND WATER: WE COMPLETED THREE YEARS OF ENVIRONMENTAL STUDIES ON LAND, WATER, AND THE SUBMERGED SOIL AT THE SANCTUARY SITE. THESE STUDIES ARE REQUIRED TO COMMENCE CONSTRUCTION AT THE SITE, OF BOTH THE LAND-BASED FACILITIES AND OF THE BAY PEN AND PERIMETER NET. THEY ARE ALSO ESSENTIAL TO CONFIRM THAT THE SITE WILL PROVIDE A SAFE AND HEALTHY HABITAT FOR ITS FUTURE WHALE RESIDENTS. WE CONTRACTED AN INDUSTRY LEADER IN THE DESIGN AND MANUFACTURE OF HDPE FLOATING STRUCTURES AND NETTING SOLUTIONS TO BEGIN DESIGN AND FABRICATION OF THE LARGE BAY PEN. THE BAY PEN IS A KEY ELEMENT IN OUR ACCELERATED PLAN DESIGNED TO WELCOME WHALES PRIOR TO THE COMPLETION OF THE FULL SANCTUARY. FIRST NATIONS CONSULTATION & RELATIONS: THE SANCTUARY IS LOCATED IN THE ANCESTRAL AND UNCEDED TERRITORY OF THE MI'KMAQ PEOPLE AND WE CONTINUED OUR PART IN THE NATION-TO-NATION CONSULTATION BETWEEN THE CANADIAN GOVERNMENT AND TRIBAL GOVERNMENT. FORMAL GOVERNMENT-TO-GOVERNMENT CONSULTATION ABOUT THE SANCTUARY PROJECT WAS INITIATED BY THE NOVA SCOTIA GOVERNMENT AT THE END OF 2021, AND WE GREATLY APPRECIATED THE COOPERATION AND ENCOURAGEMENT OF MI'KMAQ ELDERS AND AUTHORITIES THROUGHOUT 2022 & 2023 AS THEY CONTINUE CONSULTATIONS. FOLLOWING FIRST NATION CONSULTATION REVIEW OF OUR SITE ASSESSMENT WORK AND THE REQUIRED ARCHEOLOGICAL RESOURCE IMPACTS ASSESSMENT, THE NOVA SCOTIA DEPARTMENT OF NATURAL RESOURCES AND RENEWABLES ISSUED THE LETTER OF AUTHORITY. THE MI'KMAQ ENVIRONMENTAL KNOWLEDGE STUDY CONDUCTED BY THE INDEPENDENT MI'KMAQ APPROVED TRIBAL CONSULTANT HAS BEEN COMPLETED AND SUBMITTED TO TRIBAL LEADERSHIP. ADDITIONALLY, WE BEGAN COORDINATING OBTAINING A FORMAL LETTER OF SUPPORT FROM MI'KMAQ TRIBAL LEADERS, ADDRESSED TO THE CANADIAN GOVERNMENT AND TO BE DELIVERED IN 2024. ACCELERATED PLANNING FOR URGENT WHALES: TO MEET THE URGENT NEED OF TWO CAPTIVE ORCAS HELD AT A FRENCH MARINE PARK, WE DEVELOPED AN ACCELERATED PLAN DESIGNED TO MAKE THE SITE READY TO RECEIVE WHALES BEFORE FULL CONSTRUCTION OF LAND-SIDE FACILITIES AND THE SITE'S PERIMETER NET HAVE BEEN COMPLETED. THE BAY PEN WILL ALWAYS BE AN INTEGRAL PART OF THE SANCTUARY, SERVING AS AN INITIAL SPACE FOR OTHER NEW ARRIVALS, WHERE THEY CAN BECOME ACCUSTOMED TO THE TIDES AND FLOWS OF THE OCEAN AND WHERE WE CAN HAVE THEM UNDER CLOSE OBSERVATION BEFORE RELEASING THEM INTO THE FULL AREA OF THE SANCTUARY. DIPLOMACY: IN TANDEM WITH A FRENCH NGO, WE WORKED EXTENSIVELY TO PRESENT THE SANCTUARY WE ARE ESTABLISHING IN NOVA SCOTIA AS A SOLUTION FOR THE TWO SURVIVING ORCAS WHO ARE BEING HELD IN CAPTIVITY AT A FRENCH MARINE PARK. A NEW FRENCH LAW DICTATES THAT CETACEANS CAN NO LONGER BE HELD IN CAPTIVITY FOR ENTERTAINMENT PURPOSES AND THE MARINE PARK MUST RELOCATE THE WHALES BY 2026. THE WHALES HAVE BEEN SLATED TO BE SENT TO A JAPANESE AQUARIUM, WHICH CAUSED A PUBLIC OUTCRY IN FRANCE BECAUSE SUCH A MOVE IS NOT IN KEEPING WITH THE SPIRIT OF THE RECENT FRENCH LAW. THE FRENCH GOVERNMENT IS CONSIDERING ALTERNATIVE SOLUTIONS FOR THE WHALES AND WE INITIATED CONVERSATIONS TO PRESENT OUR SANCTUARY AS A POTENTIAL HOME FOR THE WHALES. CAPACITY BUILDING: TO BUILD OUR TEAM'S CAPACITY DURING THIS CRITICAL JUNCTURE, WE HIRED A FULL-TIME, USA-BASED DEPUTY DIRECTOR AND A FULL-TIME NOVA SCOTIA-BASED PROJECT MANAGER. THE DEPUTY DIRECTOR FOCUSES PRIMARILY ON FUNDRAISING, OPERATIONS, STRATEGY AND COMMUNICATIONS. THE PROJECT MANAGER HELPS OVERSEE ALL WORK DONE AT THE SITE, MANAGES RELATIONS WITH THE CANADIAN GOVERNMENT, AND ASSISTS WITH LOCAL COMMUNITY RELATIONS. WHALE AID TOKITAE, OUR 2023 WHALE AID PROGRAM: IN 2023, WE CONTINUED OUR WORK IN SUPPORT OF THE NEW NON-PROFIT ORGANIZATION FRIENDS OF TOKI IN ITS EFFORT TO IMPROVE THE WELFARE OF THE ORCA TOKITAE (BETTER KNOWN BY HER "STAGE" NAME LOLITA) AND RELOCATE HER TO HER NATAL WATERS IN WASHINGTON STATE. IN MAY 2022 (AS REPORTED IN OUR FORM 990 FOR 2022) THE MAYOR OF MIAMI-DADE COUNTY, THE NEW OWNERS OF THE MIAMI SEAQUARIUM, AND THE NEW NON-PROFIT "FRIENDS OF TOKI" HAD ANNOUNCED AN AGREEMENT BY WHICH A TEAM OF INDEPENDENT VETERINARIANS WOULD CONDUCT COMPREHENSIVE EVALUATIONS OF THE ORCA TOKITAE AND PUBLICLY REPORT ON HER PHYSICAL AND MENTAL HEALTH AND WELL-BEING. HER HEALTH PERMITTING, TOKI MIGHT THEN BE RELOCATED TO AN OCEAN HABITAT IN THE SALISH SEA, FROM WHICH SHE HAD BEEN CAPTURED IN 1970. IN 2023, MEMBERS OF THE WHALE SANCTUARY PROJECT TEAM, INCLUDING EXECUTIVE DIRECTOR CHARLES VINICK, BUILT UPON OUR EARLIER WORK WITH SACRED LANDS CONSERVANCY, AN INDIGENOUS-LED NON-PROFIT IN THE PACIFIC NORTHWEST, TO DEVELOP A COMPREHENSIVE OPERATIONAL PLAN FOR THE SAFE AND RESPONSIBLE POSSIBLE RELOCATION OF TOKITAE. MEMBERS OF THE WHALE SANCTUARY PROJECT TEAM PROVIDED ADVICE AND EXPERTISE TO FRIENDS OF TOKI AND TO STAFF AT THE MIAMI SEAQUARIUM AS THEY PREPARED FOR POSSIBLE IMPLEMENTATION OF THIS PLAN. CHARLES VINICK ALSO SERVED AS A VOLUNTEER BOARD MEMBER OF FRIENDS OF TOKI AND LATER AS ITS DIRECTOR. FUNDING FOR THIS WORK, INCLUDING STAFF TIME FOR MEMBERS OF THE WHALE SANCTUARY PROJECT, WAS INITIATED BY DONATIONS TO WHALE SANCTUARY PROJECT BY FRIENDS OF TOKI'S CO-FOUNDER, ENVIRONMENTALIST PRITAM SINGH. PRIOR TO FRIENDS OF TOKI'S ESTABLISHMENT AS A 501(C)(3) CHARITY, THE WHALE SANCTUARY PROJECT SERVED AS A FISCAL SPONSOR FOR FRIENDS OF TOKI, RECEIVING A 1,000,000 DONATION FROM AN ANGEL DONOR ON BEHALF OF FRIENDS OF TOKI. INITIAL EXPENSES FOR TOKI WERE COVERED UNDER OUR WHALE AID PROGRAM AND THE REMAINING FUNDS OF 850,000 WERE DISTRIBUTED TO FRIENDS OF TOKI UPON THE ORGANIZATION'S LEGAL ESTABLISHMENT. IN ADDITION TO THE EXPENSES ABOVE THERE WERE DONATED SERVICES OF 19,881. 125163 OUTREACH AND EDUCATION PROFESSIONAL STANDARDS ESTABLISHED FOR AUTHENTIC SANCTUARIES: IN A PIONEERING COLLABORATION WITH THE NATIONAL AQUARIUM AND SEA LIFE TRUST, WE ESTABLISHED A SET OF ACCREDIATION STANDARDS AND BEST PRACTICES FOR WHALE AND DOLPHIN SANCTUARIES. THESE STANDARDS WERE ADOPTED AND PUBLISHED BY THE GLOBAL FEDERATION OF ANIMAL SANCTUARIES. THE NEW STANDARDS PROVIDE THE ANSWER TO A CRITICALLY IMPORTANT QUESTION: WHAT CONSTITUTES AN AUTHENTIC SANCTUARY? COMMUNITY EVENTS IN NOVA SCOTIA: WE HOSTED AND/OR PARTICIPATED IN ELEVEN MAJOR COMMUNITY EVENTS THROUGHOUT NOVA SCOTIA, INCLUDING TWO CONCURRENT OCEAN DAY EVENTS. IN THE PROCESS, WE LOGGED OVER 1,000 VOLUNTEER HOURS IN SUPPORT OF THE WHALE SANCTUARY PROJECT. EDUCATIONAL PROGRAMMING FOR CHILDREN: AT SCHULER ELEMENTARY SCHOOL IN HASLET, TEXAS, THE WHALE SANCTUARY PROJECT'S 'WILD FOR WHALES' CURRICULUM WAS IMPLEMENTED IN SIX FOURTH GRADE CLASS ROOMS (120 STUDENTS). FOURTH GRADE STUDENTS ALSO WORKED ON VARIOUS PROJECTS OVER THE COURSE OF THE YEAR IN SUPPORT OF THE WHALE SANCTUARY PROJECT, INCLUDING A PRESENTATION TO HIGH SCHOOL STUDENTS; A VIDEO COLLABORATION WITH STUDENTS IN CANADA, SCOTLAND, ARKANSAS, AND TEXAS; AND A POETRY READING AND A FUNDRAISER. 850000 850000 DONATION TO FRIENDS OF TOKI 850000 850000 1781623 true true false false false false false false false false true false false false true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false true 16 0 true 3 true false false false false false false false false X 4 2 false false false false false false false true true false false true true true true true true true false false X DAVID ARTHURS CFO 8058457575 101 E VICTORIA SANTA BARBARA CA 93101 LORI MARINO PHD PRESIDENT AN 40.00 X X 72000 0 0 CHARLES VINICK EXECUTIVE DI 40.00 X X 52500 0 0 MATT MARAYNES DEPUTY DIREC 40.00 X 50000 0 0 DAVID PHILLIPS TREASURE 1.00 X X 0 0 0 DR NAOMI ROSE DIRECTOR 1.00 X X 0 0 0 174500 false false false 1761963 1761963 1241 -156 1397 1763204 -156 1397 X 850000 850000 174500 128200 13850 32450 13817 9432 1750 2635 17775 4865 12910 28259 28259 420698 405054 3044 12600 61763 59454 2309 5647 658 3192 1797 77829 77784 45 4030 4030 1839 1839 VETERINARY SCIENCE - 510 159789 159789 FIELD OPERATIONS - 570 74430 74430 DVLPMNT MATERIALS - 530 7513 7513 MEALS & ENTERTAINMENT 6252 6157 95 11304 5800 3727 1777 1915445 1781623 72601 61221 667197 870921 1254463 866933 416 92989 92989 1921660 1738270 79672 48523 144544 144544 224216 193067 X 1697444 1545203 1697444 1545203 1921660 1738270 -152241 X false false false X 1052310 464517 1540241 1925191 1761963 6744222 1052310 464517 1540241 1925191 1761963 6744222 6744222 189 241 430 6744652 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 92989 92989 EIDL LOAN 144544 144544 false FRIENDS OF TOKI N/A NA FL 33041 850000 FORM 990 - ORGANIZATION'S 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. FORM 990, PAGE 2, PART III, LINE 4A PROGRESS AT THE SANCTUARY SITE: COMPLETION OF ENVIRONMENTAL STUDIES; BAY PEN DESIGN; FIRST NATIONS ENGAGEMENT. STUDIES ON LAND, SEABED AND WATER: WE COMPLETED THREE YEARS OF ENVIRONMENTAL STUDIES ON LAND, WATER, AND THE SUBMERGED SOIL AT THE SANCTUARY SITE. THESE STUDIES ARE REQUIRED TO COMMENCE CONSTRUCTION AT THE SITE, OF BOTH THE LAND-BASED FACILITIES AND OF THE BAY PEN AND PERIMETER NET. THEY ARE ALSO ESSENTIAL TO CONFIRM THAT THE SITE WILL PROVIDE A SAFE AND HEALTHY HABITAT FOR ITS FUTURE WHALE RESIDENTS. WE CONTRACTED AN INDUSTRY LEADER IN THE DESIGN AND MANUFACTURE OF HDPE FLOATING STRUCTURES AND NETTING SOLUTIONS TO BEGIN DESIGN AND FABRICATION OF THE LARGE BAY PEN. THE BAY PEN IS A KEY ELEMENT IN OUR ACCELERATED PLAN DESIGNED TO WELCOME WHALES PRIOR TO THE COMPLETION OF THE FULL SANCTUARY. FIRST NATIONS CONSULTATION & RELATIONS: THE SANCTUARY IS LOCATED IN THE ANCESTRAL AND UNCEDED TERRITORY OF THE MI'KMAQ PEOPLE AND WE CONTINUED OUR PART IN THE NATION-TO-NATION CONSULTATION BETWEEN THE CANADIAN GOVERNMENT AND TRIBAL GOVERNMENT. FORMAL GOVERNMENT-TO-GOVERNMENT CONSULTATION ABOUT THE SANCTUARY PROJECT WAS INITIATED BY THE NOVA SCOTIA GOVERNMENT AT THE END OF 2021, AND WE GREATLY APPRECIATED THE COOPERATION AND ENCOURAGEMENT OF MI'KMAQ ELDERS AND AUTHORITIES THROUGHOUT 2022 & 2023 AS THEY CONTINUE CONSULTATIONS. FOLLOWING FIRST NATION CONSULTATION REVIEW OF OUR SITE ASSESSMENT WORK AND THE REQUIRED ARCHEOLOGICAL RESOURCE IMPACTS ASSESSMENT, THE NOVA SCOTIA DEPARTMENT OF NATURAL RESOURCES AND RENEWABLES ISSUED THE LETTER OF AUTHORITY. THE MI'KMAQ ENVIRONMENTAL KNOWLEDGE STUDY CONDUCTED BY THE INDEPENDENT MI'KMAQ APPROVED TRIBAL CONSULTANT HAS BEEN COMPLETED AND SUBMITTED TO TRIBAL LEADERSHIP. ADDITIONALLY, WE BEGAN COORDINATING OBTAINING A FORMAL LETTER OF SUPPORT FROM MI'KMAQ TRIBAL LEADERS, ADDRESSED TO THE CANADIAN GOVERNMENT AND TO BE DELIVERED IN 2024. ACCELERATED PLANNING FOR URGENT WHALES: TO MEET THE URGENT NEED OF TWO CAPTIVE ORCAS HELD AT A FRENCH MARINE PARK, WE DEVELOPED AN ACCELERATED PLAN DESIGNED TO MAKE THE SITE READY TO RECEIVE WHALES BEFORE FULL CONSTRUCTION OF LAND-SIDE FACILITIES AND THE SITE'S PERIMETER NET HAVE BEEN COMPLETED. THE BAY PEN WILL ALWAYS BE AN INTEGRAL PART OF THE SANCTUARY, SERVING AS AN INITIAL SPACE FOR OTHER NEW ARRIVALS, WHERE THEY CAN BECOME ACCUSTOMED TO THE TIDES AND FLOWS OF THE OCEAN AND WHERE WE CAN HAVE THEM UNDER CLOSE OBSERVATION BEFORE RELEASING THEM INTO THE FULL AREA OF THE SANCTUARY. DIPLOMACY: IN TANDEM WITH A FRENCH NGO, WE WORKED EXTENSIVELY TO PRESENT THE SANCTUARY WE ARE ESTABLISHING IN NOVA SCOTIA AS A SOLUTION FOR THE TWO SURVIVING ORCAS WHO ARE BEING HELD IN CAPTIVITY AT A FRENCH MARINE PARK. A NEW FRENCH LAW DICTATES THAT CETACEANS CAN NO LONGER BE HELD IN CAPTIVITY FOR ENTERTAINMENT PURPOSES AND THE MARINE PARK MUST RELOCATE THE WHALES BY 2026. THE WHALES HAVE BEEN SLATED TO BE SENT TO A JAPANESE AQUARIUM, WHICH CAUSED A PUBLIC OUTCRY IN FRANCE BECAUSE SUCH A MOVE IS NOT IN KEEPING WITH THE SPIRIT OF THE RECENT FRENCH LAW. THE FRENCH GOVERNMENT IS CONSIDERING ALTERNATIVE SOLUTIONS FOR THE WHALES AND WE INITIATED CONVERSATIONS TO PRESENT OUR SANCTUARY AS A POTENTIAL HOME FOR THE WHALES. CAPACITY BUILDING: TO BUILD OUR TEAM'S CAPACITY DURING THIS CRITICAL JUNCTURE, WE HIRED A FULL-TIME, USA-BASED DEPUTY DIRECTOR AND A FULL-TIME NOVA SCOTIA-BASED PROJECT MANAGER. THE DEPUTY DIRECTOR FOCUSES PRIMARILY ON FUNDRAISING, OPERATIONS, STRATEGY AND COMMUNICATIONS. THE PROJECT MANAGER HELPS OVERSEE ALL WORK DONE AT THE SITE, MANAGES RELATIONS WITH THE CANADIAN GOVERNMENT, AND ASSISTS WITH LOCAL COMMUNITY RELATIONS. WHALE AID TOKITAE, OUR 2023 WHALE AID PROGRAM: IN 2023, WE CONTINUED OUR WORK IN SUPPORT OF THE NEW NON-PROFIT ORGANIZATION FRIENDS OF TOKI IN ITS EFFORT TO IMPROVE THE WELFARE OF THE ORCA TOKITAE (BETTER KNOWN BY HER "STAGE" NAME LOLITA) AND RELOCATE HER TO HER NATAL WATERS IN WASHINGTON STATE. IN MAY 2022 (AS REPORTED IN OUR FORM 990 FOR 2022) THE MAYOR OF MIAMI-DADE COUNTY, THE NEW OWNERS OF THE MIAMI SEAQUARIUM, AND THE NEW NON-PROFIT "FRIENDS OF TOKI" HAD ANNOUNCED AN AGREEMENT BY WHICH A TEAM OF INDEPENDENT VETERINARIANS WOULD CONDUCT COMPREHENSIVE EVALUATIONS OF THE ORCA TOKITAE AND PUBLICLY REPORT ON HER PHYSICAL AND MENTAL HEALTH AND WELL-BEING. HER HEALTH PERMITTING, TOKI MIGHT THEN BE RELOCATED TO AN OCEAN HABITAT IN THE SALISH SEA, FROM WHICH SHE HAD BEEN CAPTURED IN 1970. IN 2023, MEMBERS OF THE WHALE SANCTUARY PROJECT TEAM, INCLUDING EXECUTIVE DIRECTOR CHARLES VINICK, BUILT UPON OUR EARLIER WORK WITH SACRED LANDS CONSERVANCY, AN INDIGENOUS-LED NON-PROFIT IN THE PACIFIC NORTHWEST, TO DEVELOP A COMPREHENSIVE OPERATIONAL PLAN FOR THE SAFE AND RESPONSIBLE POSSIBLE RELOCATION OF TOKITAE. MEMBERS OF THE WHALE SANCTUARY PROJECT TEAM PROVIDED ADVICE AND EXPERTISE TO FRIENDS OF TOKI AND TO STAFF AT THE MIAMI SEAQUARIUM AS THEY PREPARED FOR POSSIBLE IMPLEMENTATION OF THIS PLAN. CHARLES VINICK ALSO SERVED AS A VOLUNTEER BOARD MEMBER OF FRIENDS OF TOKI AND LATER AS ITS DIRECTOR. FUNDING FOR THIS WORK, INCLUDING STAFF TIME FOR MEMBERS OF THE WHALE SANCTUARY PROJECT, WAS INITIATED BY DONATIONS TO WHALE SANCTUARY PROJECT BY FRIENDS OF TOKI'S CO-FOUNDER, ENVIRONMENTALIST PRITAM SINGH. PRIOR TO FRIENDS OF TOKI'S ESTABLISHMENT AS A 501(C)(3) CHARITY, THE WHALE SANCTUARY PROJECT SERVED AS A FISCAL SPONSOR FOR FRIENDS OF TOKI, RECEIVING A 1,000,000 DONATION FROM AN ANGEL DONOR ON BEHALF OF FRIENDS OF TOKI. INITIAL EXPENSES FOR TOKI WERE COVERED UNDER OUR WHALE AID PROGRAM AND THE REMAINING FUNDS OF 850,000 WERE DISTRIBUTED TO FRIENDS OF TOKI UPON THE ORGANIZATION'S LEGAL ESTABLISHMENT. IN ADDITION TO THE EXPENSES ABOVE THERE WERE DONATED SERVICES OF 19,881. FORM 990, PAGE 2, PART III, LINE 4B OUTREACH AND EDUCATION PROFESSIONAL STANDARDS ESTABLISHED FOR AUTHENTIC SANCTUARIES: IN A PIONEERING COLLABORATION WITH THE NATIONAL AQUARIUM AND SEA LIFE TRUST, WE ESTABLISHED A SET OF ACCREDIATION STANDARDS AND BEST PRACTICES FOR WHALE AND DOLPHIN SANCTUARIES. THESE STANDARDS WERE ADOPTED AND PUBLISHED BY THE GLOBAL FEDERATION OF ANIMAL SANCTUARIES. THE NEW STANDARDS PROVIDE THE ANSWER TO A CRITICALLY IMPORTANT QUESTION: WHAT CONSTITUTES AN AUTHENTIC SANCTUARY? COMMUNITY EVENTS IN NOVA SCOTIA: WE HOSTED AND/OR PARTICIPATED IN ELEVEN MAJOR COMMUNITY EVENTS THROUGHOUT NOVA SCOTIA, INCLUDING TWO CONCURRENT OCEAN DAY EVENTS. IN THE PROCESS, WE LOGGED OVER 1,000 VOLUNTEER HOURS IN SUPPORT OF THE WHALE SANCTUARY PROJECT. EDUCATIONAL PROGRAMMING FOR CHILDREN: AT SCHULER ELEMENTARY SCHOOL IN HASLET, TEXAS, THE WHALE SANCTUARY PROJECT'S 'WILD FOR WHALES' CURRICULUM WAS IMPLEMENTED IN SIX FOURTH GRADE CLASS ROOMS (120 STUDENTS). FOURTH GRADE STUDENTS ALSO WORKED ON VARIOUS PROJECTS OVER THE COURSE OF THE YEAR IN SUPPORT OF THE WHALE SANCTUARY PROJECT, INCLUDING A PRESENTATION TO HIGH SCHOOL STUDENTS; A VIDEO COLLABORATION WITH STUDENTS IN CANADA, SCOTLAND, ARKANSAS, AND TEXAS; AND A POETRY READING AND A FUNDRAISER. FORM 990, PAGE 2, PART III, LINE 4D DONATION TO FRIENDS OF TOKI FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE CPA, SUBMITTED TO THE PRESIDENT, AND REVIEWED BY THE BOARD PRIOR TO SUBMISSION. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST AS THEY OCCUR; THROUGH THE BOARD'S SMALL SIZE AND FREQUENCY OF MEETINGS, ANY SUCH CONFLICTS ARE QUICKLY RECOGNIZED AND RESOLVED. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION OF THE ORGANIZATIONS PRESIDENT AND EXECUTIVE DIRECTOR ARE BASED ON REVIEW OF COMPARABLE DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING - OTHER 405,054 0 12,600 PAYROLL SERVICE FEES 0 3,044 0 TOTAL 405,054 3,044 12,600