﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-01-31T10:15:17-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>841894608</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SANDERS WALSH &amp; EATON CPAS LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX F</AddressLine1Txt>
        <CityNm>OSTERVILLE</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>02655</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>263112469</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MASSACHUSETTS OYSTER PROJECT INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MASS</BusinessNameControlTxt>
      <PhoneNum>7817758756</PhoneNum>
      <USAddress>
        <AddressLine1Txt>131 INDEPENDENCE ROAD</AddressLine1Txt>
        <CityNm>CONCORD</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>01742</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SAM PEPER</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>7817758756</PhoneNum>
      <SignatureDt>2026-01-19</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>ROUMIANA S POPJELEVA CPA</PreparerPersonNm>
      <PTIN>P01538168</PTIN>
      <PhoneNum>5084280790</PhoneNum>
      <PreparationDt>2026-01-23</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <PrincipalOfficerNm>SAM PEPER</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>35 SKY MEADOW DRIVE</AddressLine1Txt>
        <CityNm>ORLEANS</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>02653</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>321787</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.MASSOYSTER.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2008</FormationYr>
      <LegalDomicileStateCd>MA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>THE MASSACHUSETTS OYSTER PROJECT IS A NON-PROFIT ORGANIZATION WORKING TO STRENGTHEN OUR COASTAL ENVIRINMENT BY RESTORING NATIVE SHELLFISH POPULATIONS TO OUR BEACHES AND COASTAL ESTUARIES. THROUGH OYSTER CULTIVATION, SHELL RECYCLING, EDUCATION AND ADVOCACY WE CAN IMPROVE WATER QUALITY, INCREASE THE DIVERSITY OF SEA LIFE AND MITIGATE THE EFFECTS OF CLIMATE CHANGE.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>9</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>9</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>2</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>137392</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>270919</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>1368</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>16935</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>23826</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>154327</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>296113</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>154327</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>87227</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>43106</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>63690</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>197433</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>150917</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-43106</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>145196</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>69242</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>284716</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>3473</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>73751</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>65769</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>210965</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>THE MASSACHUSETTS OYSTER PROJECT IS A NON-PROFIT ORGANIZATION WORKING TO STRENGTHEN OUR COASTAL ENVIRINMENT BY RESTORING NATIVE SHELLFISH POPULATIONS TO OUR BEACHES AND COASTAL ESTUARIES. THROUGH OYSTER CULTIVATION, SHELL RECYCLING, EDUCATION AND ADVOCACY WE CAN IMPROVE WATER QUALITY, INCREASE THE DIVERSITY OF SEA LIFE AND MITIGATE THE EFFECTS OF CLIMATE CHANGE.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>96726</ExpenseAmt>
      <Desc>RESTORATION - WHERE AND WHEN WE CAN, WE WORK TO RESTORE NATIVE SHELLFISH POPULATIONS. IN PARTNERSHIP WITH LOCAL ORGANIZATIONS, WE STARTED AND MAINTAIN OYSTER UPWELLERS ACROSS MASSACHUSETTS. THESE UPWELLS GROW OUR NATIVE OYSTERS FOR LOCAL RESTORATION EFFORTS. WE CURRENTLY SUPPORT FOUR UPWELLERS ACROSS MASSACHUSETTS.</Desc>
      <ProgSrvcAccomActy2Grp>
        <Desc>SHELL RECYCLING - WE WORK WITH LOCAL RESTAURANTS AND EVENTS TO GATHER AND RECYCLE OYSTER SHELLS. IN TIME, WE ASPIRE TO PROCESS THE SHELL AND USE IT AT OUR RESTORATION SITES.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <Desc>EDUCATION - WE SPEAK TO SCHOOL GROUPS, SCOUT TROOPS AND OTHER ENVIRONMENTAL ORGANIZATIONS. WE'VE ALSO DEVELOPED AN EFFECTIVE, FAST-BASED CURRICULUM FOR EDUCATORS IN MASSACHUSETTS. EDUCATION IS VITAL TO EXPOSE MORE PEOPLE TO THE WATER RESOURCES OF MASSACHUSETTS AND TO BUILD ENERGY AND MOMENTUM FOR THE RESTORATION OF NATIVE SHELLFISH TO OUR COASTLINES.</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>7900</ExpenseAmt>
        <Desc>ADVOCACY - MASSACHUSETTS CUMBERSOME AND ANTIQUATED LAWS ARE HOLDING BACK RESTORATION. WE ARE WORKING TO CHANGE THEM.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>7900</TotalOtherProgSrvcExpenseAmt>
      <TotalProgramServiceExpensesAmt>104626</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc5">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd>false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc3">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc3">true</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc3">false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>false</ScheduleORequiredInd>
      <IRPDocumentCnt>2</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>2</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <GoverningBodyVotingMembersCnt>9</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>9</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <BooksInCareOfDetail>
        <PersonNm>LIV WOODS</PersonNm>
        <PhoneNum>7817758756</PhoneNum>
        <USAddress>
          <AddressLine1Txt>131 INDEPENDENCE ROAD</AddressLine1Txt>
          <CityNm>CONCORD</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>01742</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>KERRI BISNER</PersonNm>
        <TitleTxt>CLERK</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>COLLIN BUCKNER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ALEXANDRA COUGHLIN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOSHUA GEE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SAM PEPER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN CIGLIANO PHD</PersonNm>
        <TitleTxt>VICE CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JEANNE POULIN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANDREW ROSENBERG</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MATT ZOLA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <FundraisingAmt>7331</FundraisingAmt>
      <GovernmentGrantsAmt>121867</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>141721</AllOtherContributionsAmt>
      <TotalContributionsAmt>270919</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>1368</TotalRevenueColumnAmt>
        <ExclusionAmt>1368</ExclusionAmt>
      </InvestmentIncomeGrp>
      <FundraisingGrossIncomeAmt>38384</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>7331</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>18032</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>20352</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <GrossSalesOfInventoryAmt>11116</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>7642</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>3474</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>3474</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeOrLossGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>296113</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>3474</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>1368</ExclusionAmt>
      </TotalRevenueGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>81028</TotalAmt>
        <ProgramServicesAmt>53028</ProgramServicesAmt>
        <ManagementAndGeneralAmt>28000</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>6199</TotalAmt>
        <ProgramServicesAmt>6199</ProgramServicesAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>2332</TotalAmt>
        <ManagementAndGeneralAmt>2332</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>4012</TotalAmt>
        <ManagementAndGeneralAmt>4012</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>3638</TotalAmt>
        <ManagementAndGeneralAmt>3638</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <TravelGrp>
        <TotalAmt>4292</TotalAmt>
        <ProgramServicesAmt>4292</ProgramServicesAmt>
      </TravelGrp>
      <InsuranceGrp>
        <TotalAmt>2728</TotalAmt>
        <ProgramServicesAmt>2728</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>SHELL RECYCLING</Desc>
        <TotalAmt>20884</TotalAmt>
        <ProgramServicesAmt>20884</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>UPWELLER EXPENSES</Desc>
        <TotalAmt>9595</TotalAmt>
        <ProgramServicesAmt>9595</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <TotalAmt>7900</TotalAmt>
        <ProgramServicesAmt>7900</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>DUES AND SUBSCRIPRIONS</Desc>
        <TotalAmt>5223</TotalAmt>
        <ManagementAndGeneralAmt>5223</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>3086</TotalAmt>
        <ManagementAndGeneralAmt>3086</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>150917</TotalAmt>
        <ProgramServicesAmt>104626</ProgramServicesAmt>
        <ManagementAndGeneralAmt>46291</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>69242</BOYAmt>
        <EOYAmt>212992</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <EOYAmt>71368</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <EOYAmt>356</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <TotalAssetsGrp>
        <BOYAmt>69242</BOYAmt>
        <EOYAmt>284716</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>3473</BOYAmt>
        <EOYAmt>3751</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <EOYAmt>70000</EOYAmt>
      </DeferredRevenueGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>3473</BOYAmt>
        <EOYAmt>73751</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>65769</BOYAmt>
        <EOYAmt>210965</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>65769</BOYAmt>
        <EOYAmt>210965</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>69242</BOYAmt>
        <EOYAmt>284716</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>145196</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc5">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>53359</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>133490</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>103103</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>137392</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>270919</CurrentTaxYearAmt>
        <TotalAmt>698263</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>53359</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>133490</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>103103</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>137392</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>270919</CurrentTaxYearAmt>
        <TotalAmt>698263</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>94220</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>604043</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearAmt>1368</CurrentTaxYearAmt>
        <TotalAmt>1368</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>699631</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>143903</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.86340</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>GIVE A SHUCK</Event1Nm>
        <GrossReceiptsEvent1Amt>45715</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>7331</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>38384</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>18032</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>45715</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>7331</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>38384</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>18032</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>18032</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>20352</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MASSACHUSETTS OYSTER PROJECT IS A NON-PROFIT ORGANIZATION WORKING TO STRENGTHEN OUR COASTAL ENVIRINMENT BY RESTORING NATIVE SHELLFISH POPULATIONS TO OUR BEACHES AND COASTAL ESTUARIES. THROUGH OYSTER CULTIVATION, SHELL RECYCLING, EDUCATION AND ADVOCACY WE CAN IMPROVE WATER QUALITY, INCREASE THE DIVERSITY OF SEA LIFE AND MITIGATE THE EFFECTS OF CLIMATE CHANGE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>ADVOCACY - MASSACHUSETTS CUMBERSOME AND ANTIQUATED LAWS ARE HOLDING BACK RESTORATION. WE ARE WORKING TO CHANGE THEM.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER ADJUSTMENTS 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>