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        <FormAndLineReferenceDesc>Part I, line 10 - Cash</FormAndLineReferenceDesc>
        <ExplanationTxt>| Description:, Amount:, Grantee Type:, Grantee Name:, Grantee Address:, Activity Type:, Class of Activity Description:, RelationShipDescription:|Charitable work to protect seabirds from being caught at sea, $70000, Organization, Southern Seabirds Trust, 194 Reikorangi Road Rural Delivery 1 Wellington Waikanae NZ New Zealand 5391, Other, Providing resource for work with fishing fleets to use seabird safe mitigation measures, - |</ExplanationTxt>
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        <ExplanationTxt>| Other Expenses:, Amount:| Bank fees, $40|</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:| To fund specific seabird conservation work carried out by Southern Seabirds Trust in New Zealand as described in the grant agreement between Live Ocean and Southern Seabirds Trust. This grant was funded from a contribution of 70,000 received in FY2025 from Fidelity Charitable PO Box 770001 Cincinatti a donor-advised fund. The contribution was unrestricted but the donor was highly engaged in seabirds and recommended these funds were applied here. Southern Seabirds Trust is an independent charitable organisation based in New Zealand and is not related to Live Ocean. The grant was made to a foreign organisation New Zealand. Live Ocean is a public charity and has retained records documenting the specific charitable purpose of the grant and the donor wishes. Live Ocean will obtain confirmation from Southern Seabirds Trust of the use of funds upon completion of the work.</ExplanationTxt>
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        <ExplanationTxt>| Explanation:| Live Ocean provided grant funding of 70,000 to Southern Seabirds Trust New Zealand to carry out specific seabird conservation work in relation to the champion vessel project. The initiative partners with commercial fishing fleets to adopt best-practice seabird-safe measures such as deploying bird-scaring streamers night setting,and using weighted lines. The project targets tuna longline vessels to prevent accidental bycatch of threatened seabirds like the Antipodean albatross. 70,000 grant to Southern Seabirds Trust. This amount includes a foreign grant see foreign grants check box.</ExplanationTxt>
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        <ExplanationTxt>| Explanation:| 42b No. Live Ocean did not have an interest in or signature or other authority over a financial account in a foreign country at any time during the calendar year 2025. 42c No. Live Ocean did not maintain an office outside the United States during the calendar year 2025.</ExplanationTxt>
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