{"success":true,"data":{"_id":912144632,"filings":[{"Organization":{"value":null,"Person":["ALLEN JONES","RICHARD PAT COCHRAN","KARYN KUNZELMAN","CHARLES FLIP NICKLIN","NORMAN ESTIN MD","LINDA CALDWELL","CATHY MAXWELL","BRAD EICHHORST MD","MEAGAN JONES GRAY"],"Title":["CHAIRMANT/TR","VICE-PRESIDE","SECRETARY","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","EXECUTIVE DI"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,30.0],"Total Compensation":[0,0,0,0,0,0,0,0,42500],"Direct compensation":[0,0,0,0,0,0,0,0,42500],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Whale trust supports and conducts scientific research, marine education, and conservation programs on marine mammals and their environment.","year":2020,"name":"WHALE TRUST","phone":8085725700,"website":"WWW.WHALETRUST.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MEAGAN JONES GRAY","year_formation":2001,"state_legal_domicile":"HI","total_volunteers":14,"tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"PO BOX 243, MAKAWAO, HI, 96768, USA","city":"MAKAWAO","state":"HI","country":"USA","zip_code":96768},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":3,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":561393,"Contributions":{"value":559579,"Other contributions":508984,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":50595,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":46,"Investment income total":46,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1768,"Other total":640,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":1128,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":387238,"Grant expense":{"value":7500,"Grants to domestic orgs":7500,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":119784,"Current officers":41350,"Disqualified persons":0,"Other salaries and wages":68991,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":9443},"Other expenses":{"value":259954,"Management services":0,"Legal":0,"Accounting":13090,"Lobbying services":0,"Investment management fees":0,"Other services":120936,"Advertising":598,"Office expenses":8003,"Information technology":0,"Royalties":0,"Occupancy":13476,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":11443,"Insurance":9187,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":75711,"RESEARCH GRANT EXPENSES":45410,"EDUCATION EXPENSE":19839,"BANK CHARGES":5692,"RESEARCH COST":4770},"All other expenses":7510},"Functional Expenses":{"value":null,"Program Service Expenses":301963,"Management And General Expenses":84638,"Fundraising Expenses":637}},"Assets":{"value":663724,"Non-interest bearing cash":415745,"Savings and temp cash investments":175731,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":28601,"Prepaid expenses deferred charges":2474,"Land, building, equipment":36662,"Investments publicly traded":4231,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":280},"Liabilities":{"value":207398,"Sum of Total Liabilities":0,"Accounts payable, accrued":57498,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":149900,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":456326,"Net assets without donor restriction":393422,"Net assets with donor restriction":62904,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7797865911919801,"percentile":0.6018880958326955},"Fundraising Efficiency":{"score":878.4599686028257,"percentile":0.9743211625993546},"Operating Margin":{"score":0.3102194006694063,"percentile":0.8414135100339761},"Liabilities to Assets Ratio":{"score":0.31247627025691405,"percentile":0.19662407637738372},"Operating Reserve Ratio":{"score":1.713995010820219,"percentile":0.5750222451977555},"Officer Compensation Ratio":{"score":0.1097516256152547,"percentile":0.520623946605377},"Program Expense Growth":{"score":0.03234165790188202,"percentile":0.45906901536502537},"Revenue Growth":{"score":0.08441450208418318,"percentile":0.7250028066680273},"Asset Growth":{"score":0.07054672247752435,"percentile":0.5995157600859251},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6921463411704112,"percentile":0.8353148148851798}},"source_xml":"202211369349306506_public.xml"},{"Organization":{"value":null,"Person":["MEAGAN JONES","ALLEN JONES","RICHARD PAT COCHRAN","KARYN KUNZELMAN","CHARLES FLIP NICKLIN","DEBRA CASWELL","LINDA CALDWELL","CATHY MAXWELL","RAVI BUGGA","BRAD EICHHORST MD"],"Title":["EXECUTIVE DI","PRESIDENT/TR","VICE-PRESIDE","SECRETARY","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER"],"Hours":[30.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[41200,0,0,0,0,0,0,0,0,0],"Direct compensation":[41200,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Whale trust supports and conducts scientific research, marine education, and conservation programs on marine mammals and their environment.","year":2018,"name":"WHALE TRUST","phone":8085725700,"website":"WWW.WHALETRUST.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MEAGAN JONES","year_formation":2001,"state_legal_domicile":"HI","total_volunteers":71,"tax_period_begin":"2018-07-01T00:00:00","tax_period_end":"2019-06-30T00:00:00","address":"PO BOX 243, MAKAWAO, HI, 96768, USA","city":"MAKAWAO","state":"HI","country":"USA","zip_code":96768},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":412721,"Contributions":{"value":370917,"Other contributions":370917,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":536,"Investment income total":536,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":41268,"Other total":578,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":34247,"Net income from gaming":0,"Net income":6443,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":460906,"Grant expense":{"value":39500,"Grants to domestic orgs":39500,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":133655,"Current officers":41200,"Disqualified persons":0,"Other salaries and wages":79580,"Pension plan contributions":0,"Other employee benefits":675,"Payroll taxes":12200},"Other expenses":{"value":287751,"Management services":0,"Legal":0,"Accounting":19014,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":6922,"Office expenses":11075,"Information technology":0,"Royalties":0,"Occupancy":11030,"Travel":27794,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":11201,"Insurance":7778,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":183062,"EDUCATION EXPENSE":88119,"RESEARCH GRANT EXPENSES":39200,"RESEARCH COST":34473,"MEALS & ENTERTAINMENT":21270},"All other expenses":9875},"Functional Expenses":{"value":null,"Program Service Expenses":281356,"Management And General Expenses":136867,"Fundraising Expenses":42683}},"Assets":{"value":203507,"Non-interest bearing cash":74655,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":30477,"Prepaid expenses deferred charges":3504,"Land, building, equipment":53708,"Investments publicly traded":41163,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":5405,"Sum of Total Liabilities":0,"Accounts payable, accrued":5405,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":198102,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":198102,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6104411745562002,"percentile":0.49878215301330026},"Fundraising Efficiency":{"score":8.69004053135909,"percentile":0.3560724541257319},"Operating Margin":{"score":-0.11674957174459259,"percentile":0.2073194517106173},"Liabilities to Assets Ratio":{"score":0.026559282973067266,"percentile":0.43802367292493194},"Operating Reserve Ratio":{"score":0.44153688604617863,"percentile":0.226232903330242},"Officer Compensation Ratio":{"score":0.08938915961172127,"percentile":0.5889759795501641},"Program Expense Growth":{"score":0.02903498468250119,"percentile":0.4446427209573942},"Revenue Growth":{"score":0.049164228954740465,"percentile":0.6027726240540269},"Asset Growth":{"score":-0.0986672490335422,"percentile":0.10536423549558192},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.47155036997153693,"percentile":0.2558180043408675}},"source_xml":"202011629349300701_public.xml"},{"Organization":{"value":null,"Person":["ALLEN JONES","RICHARD PAT COCHRAN","KARYN KUNZELMAN COCHRAN","ANN FRANNIE COOPERSMITH","SANDRA SANDI STONER","CHARLES NICKLIN","MEAGAN JONES"],"Title":["CHAIR OF BOA","VICE-PRESIDE","SECRETARY","ACTING TREAS","BOARD MEMBER","DIRECTOR","EXECUTIVE DI"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,44569],"Direct compensation":[0,0,0,0,0,0,42500],"Other compensation":[0,0,0,0,0,0,2069]},"Basic":{"value":null,"mission":"Whale trust supports and conducts scientific research, marine education, and conservation programs on marine mammals and their environment.","year":2013,"name":"WHALE TRUST","phone":8085725700,"website":"WWW.WHALETRUST.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MEAGAN JONES","year_formation":2001,"state_legal_domicile":"HI","total_volunteers":80,"tax_period_begin":"2013-07-01T00:00:00","tax_period_end":"2014-06-30T00:00:00","address":"PO BOX 243, MAKAWAO, HI, 96768, USA","city":"MAKAWAO","state":"HI","country":"USA","zip_code":96768},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":333538,"Contributions":{"value":315401,"Other contributions":315401,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2660,"Investment income total":2660,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":15477,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":14259,"Net income from gaming":0,"Net income":1218,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":338023,"Grant expense":{"value":21815,"Grants to domestic orgs":21815,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":74972,"Current officers":42500,"Disqualified persons":0,"Other salaries and wages":24181,"Pension plan contributions":0,"Other employee benefits":2069,"Payroll taxes":6222},"Other expenses":{"value":241236,"Management services":0,"Legal":0,"Accounting":6094,"Lobbying services":0,"Investment management fees":0,"Other services":52508,"Advertising":2898,"Office expenses":1934,"Information technology":0,"Royalties":0,"Occupancy":26316,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":12728,"Insurance":3213,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":124344,"EDUCATION EXPENSE":50586,"INKIND EXPENSE":40900,"RESEARCH COST":27002,"OTHER":5856},"All other expenses":11201},"Functional Expenses":{"value":null,"Program Service Expenses":250146,"Management And General Expenses":70183,"Fundraising Expenses":17694}},"Assets":{"value":353901,"Non-interest bearing cash":188118,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":3141,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":52986,"Prepaid expenses deferred charges":3677,"Land, building, equipment":71204,"Investments publicly traded":34775,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":6277,"Sum of Total Liabilities":0,"Accounts payable, accrued":6277,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":347624,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":280254,"Temporarily restricted net assets":67370,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7400265662395754,"percentile":0.5647398354990212},"Fundraising Efficiency":{"score":17.825308014016052,"percentile":0.5675707591323708},"Operating Margin":{"score":-0.013446743699368588,"percentile":0.3524921846324163},"Liabilities to Assets Ratio":{"score":0.017736598653295695,"percentile":0.46541525941730455},"Operating Reserve Ratio":{"score":1.0469731349641889,"percentile":0.43672410841873877},"Officer Compensation Ratio":{"score":0.1318519745697778,"percentile":0.4569887773027921},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5692285931217339,"percentile":0.5145117883970088}},"source_xml":"201511329349300101_public.xml"},{"Organization":{"value":null,"Person":["ALLEN JONES","RICHARD PAT COCHRAN","KARYN KUNZELMAN","MEAGAN JONES GRAY","CHARLES FLIP NICKLIN","NORMAN ESTIN MD","LINDA CALDWELL","CATHY MAXWELL","BRAD EICHHORST MD"],"Title":["CHAIRMAN/TRE","VICE-PRESIDE","SECRETARY","EXECUTIVE DI","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER"],"Hours":[1.0,1.0,1.0,40.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,66312,0,0,0,0,0],"Direct compensation":[0,0,0,64400,0,0,0,0,0],"Other compensation":[0,0,0,1912,0,0,0,0,0]},"Basic":{"value":null,"mission":"Whale trust supports and conducts scientific research, marine education, and conservation programs on marine mammals and their environment.","year":2023,"name":"WHALE TRUST","phone":8085725700,"website":"WWW.WHALETRUST.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MEAGAN JONES GRAY","year_formation":2001,"state_legal_domicile":"HI","total_volunteers":87,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"PO BOX 1360, PUUNENE, HI, 96784, USA","city":"PUUNENE","state":"HI","country":"USA","zip_code":96784},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":8,"Number of employees total":4,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":4,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1215217,"Contributions":{"value":1032914,"Other contributions":1032914,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":127786,"Investment income total":40745,"Net investment gain":87041,"Income from invest bond proceeds":0},"Other revenues":{"value":54517,"Other total":49915,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":4602,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":729820,"Grant expense":{"value":137419,"Grants to domestic orgs":11564,"Grants to domestic individuals":42000,"Grants and similar":0,"Foreign grants":83855},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":217008,"Current officers":89686,"Disqualified persons":0,"Other salaries and wages":97735,"Pension plan contributions":1869,"Other employee benefits":11622,"Payroll taxes":16096},"Other expenses":{"value":375393,"Management services":0,"Legal":0,"Accounting":17647,"Lobbying services":0,"Investment management fees":0,"Other services":91549,"Advertising":11118,"Office expenses":16831,"Information technology":906,"Royalties":0,"Occupancy":28171,"Travel":0,"Conferences and meetings":0,"Interest":7662,"Payments to affiliates":0,"Depreciation and depletion":32961,"Insurance":5129,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":139643,"MEALS AND TRAVEL":83095,"RESEARCH COSTS":26380,"EDUCATION EXPENSE":18730,"RESEARCH GRANT EXPENSES":11438},"All other expenses":23776},"Functional Expenses":{"value":null,"Program Service Expenses":584867,"Management And General Expenses":138999,"Fundraising Expenses":5954}},"Assets":{"value":1272896,"Non-interest bearing cash":62038,"Savings and temp cash investments":936378,"Pledges and grants receivable":0,"Accounts receivable":23,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":24096,"Prepaid expenses deferred charges":8378,"Land, building, equipment":236813,"Investments publicly traded":4890,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":280},"Liabilities":{"value":167411,"Sum of Total Liabilities":0,"Accounts payable, accrued":17511,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":149900,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1105485,"Net assets without donor restriction":953828,"Net assets with donor restriction":151657,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8013852730810337,"percentile":0.6272765904312311},"Fundraising Efficiency":{"score":173.48236479677527,"percentile":0.9112238226492588},"Operating Margin":{"score":0.39943236475460764,"percentile":0.8847026675272623},"Liabilities to Assets Ratio":{"score":0.1315197785207904,"percentile":0.29769899366307623},"Operating Reserve Ratio":{"score":1.7441232084623606,"percentile":0.5796871182369395},"Officer Compensation Ratio":{"score":0.09086076018744348,"percentile":0.5836891656211066},"Program Expense Growth":{"score":0.07662045444858832,"percentile":0.6184232061497805},"Revenue Growth":{"score":0.12146938665965852,"percentile":0.8065941160479538},"Asset Growth":{"score":0.16100245985686096,"percentile":0.7986787696739988},"Independent Voting Board Pct":{"score":0.8888888888888888,"percentile":0.2330250129411084},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.686316233166271,"percentile":0.8246432323284036}},"source_xml":"202531359349302633_public.xml"},{"Organization":{"value":null,"Person":["ALLEN JONES","RICHARD PAT COCHRAN","KARYN KUNZELMAN","MEAGAN JONES GRAY","CHARLES FLIP NICKLIN","NORMAN ESTIN MD","LINDA CALDWELL","CATHY MAXWELL","BRAD EICHHORST MD"],"Title":["CHAIRMAN/TRE","VICE-PRESIDE","SECRETARY","EXECUTIVE DI","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER"],"Hours":[1.0,1.0,1.0,40.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,54775,0,0,0,0,0],"Direct compensation":[0,0,0,53200,0,0,0,0,0],"Other compensation":[0,0,0,1575,0,0,0,0,0]},"Basic":{"value":null,"mission":"Whale trust supports and conducts scientific research, marine education, and conservation programs on marine mammals and their environment.","year":2022,"name":"WHALE TRUST","phone":8085725700,"website":"WWW.WHALETRUST.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MEAGAN JONES GRAY","year_formation":2001,"state_legal_domicile":"HI","total_volunteers":75,"tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"PO BOX 1360, PUUNENE, HI, 96784, USA","city":"PUUNENE","state":"HI","country":"USA","zip_code":96784},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":8,"Number of employees total":4,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":4,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":663230,"Contributions":{"value":641823,"Other contributions":641823,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":11737,"Investment income total":11737,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":9670,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":9670,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":616159,"Grant expense":{"value":12500,"Grants to domestic orgs":7500,"Grants to domestic individuals":5000,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":171801,"Current officers":55815,"Disqualified persons":0,"Other salaries and wages":93907,"Pension plan contributions":2117,"Other employee benefits":6750,"Payroll taxes":13212},"Other expenses":{"value":431858,"Management services":0,"Legal":0,"Accounting":19495,"Lobbying services":0,"Investment management fees":0,"Other services":65484,"Advertising":12783,"Office expenses":14471,"Information technology":1996,"Royalties":0,"Occupancy":28426,"Travel":0,"Conferences and meetings":0,"Interest":4487,"Payments to affiliates":0,"Depreciation and depletion":8274,"Insurance":6843,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":250568,"MEALS AND TRAVEL":108640,"RESEARCH GRANT EXPENSES":68962,"RESEARCH COSTS":55534,"EDUCATION EXPENSE":17432},"All other expenses":19031},"Functional Expenses":{"value":null,"Program Service Expenses":484370,"Management And General Expenses":107969,"Fundraising Expenses":23820}},"Assets":{"value":785373,"Non-interest bearing cash":95764,"Savings and temp cash investments":633227,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":31123,"Prepaid expenses deferred charges":2474,"Land, building, equipment":18274,"Investments publicly traded":4231,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":280},"Liabilities":{"value":165285,"Sum of Total Liabilities":0,"Accounts payable, accrued":15385,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":149900,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":620088,"Net assets without donor restriction":537006,"Net assets with donor restriction":83082,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7861120262789313,"percentile":0.6087239090330533},"Fundraising Efficiency":{"score":26.94471032745592,"percentile":0.6682565329969269},"Operating Margin":{"score":0.07097236252883615,"percentile":0.5692879032844822},"Liabilities to Assets Ratio":{"score":0.2104541408986558,"percentile":0.24510125640534025},"Operating Reserve Ratio":{"score":1.2746271660399344,"percentile":0.4925421244118386},"Officer Compensation Ratio":{"score":0.08889750859761847,"percentile":0.5907830198769553},"Program Expense Growth":{"score":0.05806381184646462,"percentile":0.5605552180332322},"Revenue Growth":{"score":0.08456243751701005,"percentile":0.7254174376254776},"Asset Growth":{"score":0.1298309071420298,"percentile":0.7474096725184597},"Independent Voting Board Pct":{"score":0.8888888888888888,"percentile":0.2330250129411084},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5885922874304971,"percentile":0.5718611954324299}},"source_xml":"202401369349316250_public.xml"},{"Organization":{"value":null,"Person":["ALLEN JONES","RICHARD PAT COCHRAN","KARYN KUNZELMAN","CHARLES FLIP NICKLIN","NORMAN ESTIN MD","DEBRA CASWELL","LINDA CALDWELL","CATHY MAXWELL","RAVI BUGGA","BRAD EICHHORST MD","MEAGAN JONES GRAY"],"Title":["CHAIRMANT/TR","VICE-PRESIDE","SECRETARY","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","EXECUTIVE DI"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,30.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,41200],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,41200],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Whale trust supports and conducts scientific research, marine education, and conservation programs on marine mammals and their environment.","year":2019,"name":"WHALE TRUST","phone":8085725700,"website":"WWW.WHALETRUST.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MEAGAN JONES GRAY","year_formation":2001,"state_legal_domicile":"HI","total_volunteers":105,"tax_period_begin":"2019-07-01T00:00:00","tax_period_end":"2020-06-30T00:00:00","address":"PO BOX 243, MAKAWAO, HI, 96768, USA","city":"MAKAWAO","state":"HI","country":"USA","zip_code":96768},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":544477,"Contributions":{"value":512836,"Other contributions":509836,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":3000,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3168,"Investment income total":3168,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":28473,"Other total":54,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":12725,"Net income from gaming":0,"Net income":15694,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":460408,"Grant expense":{"value":17500,"Grants to domestic orgs":17500,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":118221,"Current officers":41350,"Disqualified persons":0,"Other salaries and wages":68587,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":8284},"Other expenses":{"value":324687,"Management services":0,"Legal":0,"Accounting":12254,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":7737,"Office expenses":8751,"Information technology":0,"Royalties":0,"Occupancy":23038,"Travel":20115,"Conferences and meetings":4172,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":11483,"Insurance":8097,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":200704,"EDUCATION EXPENSE":104525,"RESEARCH COST":41626,"RESEARCH GRANT EXPENSES":39000,"STATEGIC PLAN COSTS":15553},"All other expenses":28336},"Functional Expenses":{"value":null,"Program Service Expenses":342422,"Management And General Expenses":84783,"Fundraising Expenses":33203}},"Assets":{"value":313712,"Non-interest bearing cash":229107,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":28752,"Prepaid expenses deferred charges":3557,"Land, building, equipment":48065,"Investments publicly traded":4231,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":31541,"Sum of Total Liabilities":0,"Accounts payable, accrued":4856,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":26685,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":282171,"Net assets without donor restriction":282171,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7437359906865215,"percentile":0.5677025851304649},"Fundraising Efficiency":{"score":15.445471794717346,"percentile":0.5286151937841603},"Operating Margin":{"score":0.15440321629747444,"percentile":0.7043073329231442},"Liabilities to Assets Ratio":{"score":0.1005412607742133,"percentile":0.3250053668025164},"Operating Reserve Ratio":{"score":0.6813782558078921,"percentile":0.3217863090836595},"Officer Compensation Ratio":{"score":0.08948584733540686,"percentile":0.5886189669883035},"Program Expense Growth":{"score":0.042029478967113655,"percentile":0.500150385475248},"Revenue Growth":{"score":0.07843425471956596,"percentile":0.7078906706914706},"Asset Growth":{"score":-0.046099404220573965,"percentile":0.17277344822162669},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5970225093210901,"percentile":0.5967640878708691}},"source_xml":"202101349349307485_public.xml"},{"Organization":{"value":null,"Person":["MEAGAN JONES","SANDRA STONER","RICHARD PAT COCHRAN","KARYN KUNZELMAN","ALLEN JONES","DEBRA CASWELL","CHARLES FLIP NICKLIN","LINDA CALDWELL","CATHY MAXWELL"],"Title":["EXECUTIVE DI","PRESIDENT","VICE-PRESIDE","SECRETARY","TREASURER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[73122,0,0,0,0,0,0,0,0],"Direct compensation":[70332,0,0,0,0,0,0,0,0],"Other compensation":[2790,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Whale trust supports and conducts scientific research, marine education, and conservation programs on marine mammals and their environment.","year":2016,"name":"WHALE TRUST","phone":8085725700,"website":"WWW.WHALETRUST.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MEAGAN JONES","year_formation":2001,"state_legal_domicile":"HI","total_volunteers":51,"tax_period_begin":"2016-07-01T00:00:00","tax_period_end":"2017-06-30T00:00:00","address":"PO BOX 243, MAKAWAO, HI, 96768, USA","city":"MAKAWAO","state":"HI","country":"USA","zip_code":96768},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":8,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":374608,"Contributions":{"value":351460,"Other contributions":345960,"Contributions from gifts and grants":0,"Fundraising revenue":5500,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-5362,"Investment income total":2899,"Net investment gain":-8261,"Income from invest bond proceeds":0},"Other revenues":{"value":28510,"Other total":4406,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":24631,"Net income from gaming":0,"Net income":-527,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":393221,"Grant expense":{"value":24423,"Grants to domestic orgs":18500,"Grants to domestic individuals":5923,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":142713,"Current officers":51836,"Disqualified persons":0,"Other salaries and wages":76906,"Pension plan contributions":0,"Other employee benefits":3622,"Payroll taxes":10349},"Other expenses":{"value":226085,"Management services":0,"Legal":0,"Accounting":4063,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":5658,"Office expenses":6930,"Information technology":0,"Royalties":0,"Occupancy":10816,"Travel":20080,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":17427,"Insurance":9410,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":137902,"EDUCATION EXPENSE":86607,"RESEARCH GRANT EXPENSES":19845,"RESEARCH COST":18572,"MEALS & ENTERTAINMENT":12878},"All other expenses":13799},"Functional Expenses":{"value":null,"Program Service Expenses":283245,"Management And General Expenses":83788,"Fundraising Expenses":26188}},"Assets":{"value":263354,"Non-interest bearing cash":103253,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":425,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":41177,"Prepaid expenses deferred charges":2962,"Land, building, equipment":75267,"Investments publicly traded":40270,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":7247,"Sum of Total Liabilities":0,"Accounts payable, accrued":7247,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":256107,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":180998,"Temporarily restricted net assets":75109,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7203201253239273,"percentile":0.5501589021452796},"Fundraising Efficiency":{"score":13.420650679700627,"percentile":0.48820609122338104},"Operating Margin":{"score":-0.04968660573185837,"percentile":0.2857778142813092},"Liabilities to Assets Ratio":{"score":0.027518093516711348,"percentile":0.4354574400270061},"Operating Reserve Ratio":{"score":0.6697353396690411,"percentile":0.31755694275501745},"Officer Compensation Ratio":{"score":0.18595649774554257,"percentile":0.33846256032218064},"Program Expense Growth":{"score":0.06464896979517153,"percentile":0.5826186095813114},"Revenue Growth":{"score":0.06274454053627138,"percentile":0.6561973049827666},"Asset Growth":{"score":-0.10092297270597532,"percentile":0.10352927125425483},"Independent Voting Board Pct":{"score":0.8888888888888888,"percentile":0.2330250129411084},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4660467137814074,"percentile":0.24402770747760721}},"source_xml":"201841319349301219_public.xml"},{"Organization":{"value":null,"Person":["KARYN KUNZELMAN COCHRAN","DEBRA CASWELL","RICHARD PAT COCHRAN","ANN FRANNIE COOPERSMITH","ALLEN JONES","CHARLES FLIP NICKLIN","SANDRA SANDI STONER","MEAGAN JONES"],"Title":["SECRETARY","BOARD MEMBER","VICE-PRESIDE","ACTING TREAS","CHAIR OF BOA","BOARD MEMBER","BOARD MEMBER","EXECUTIVE DI"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,63351],"Direct compensation":[0,0,0,0,0,0,0,59167],"Other compensation":[0,0,0,0,0,0,0,4184]},"Basic":{"value":null,"mission":"Whale trust supports and conducts scientific research, marine education, and conservation programs on marine mammals and their environment.","year":2014,"name":"WHALE TRUST","phone":8085725700,"website":"WWW.WHALETRUST.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MEAGAN JONES","year_formation":2001,"state_legal_domicile":"HI","total_volunteers":80,"tax_period_begin":"2014-07-01T00:00:00","tax_period_end":"2015-06-30T00:00:00","address":"PO BOX 243, MAKAWAO, HI, 96768, USA","city":"MAKAWAO","state":"HI","country":"USA","zip_code":96768},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":294679,"Contributions":{"value":250688,"Other contributions":250688,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2709,"Investment income total":2709,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":41282,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":28963,"Net income from gaming":0,"Net income":12319,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":338801,"Grant expense":{"value":26806,"Grants to domestic orgs":26806,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":116162,"Current officers":59167,"Disqualified persons":0,"Other salaries and wages":31047,"Pension plan contributions":0,"Other employee benefits":4184,"Payroll taxes":21764},"Other expenses":{"value":195833,"Management services":0,"Legal":0,"Accounting":6490,"Lobbying services":0,"Investment management fees":0,"Other services":45100,"Advertising":3209,"Office expenses":2795,"Information technology":0,"Royalties":0,"Occupancy":20040,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":13139,"Insurance":6965,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":90184,"EDUCATION EXPENSE":57421,"RESEARCH COST":22984,"POSTAGE & DELIVERY":5528,"MEALS & ENTERTAINMENT":4251},"All other expenses":7911},"Functional Expenses":{"value":null,"Program Service Expenses":239310,"Management And General Expenses":78704,"Fundraising Expenses":20787}},"Assets":{"value":309808,"Non-interest bearing cash":119026,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":3141,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":51638,"Prepaid expenses deferred charges":2962,"Land, building, equipment":100430,"Investments publicly traded":32611,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":8470,"Sum of Total Liabilities":0,"Accounts payable, accrued":8470,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":301338,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":250086,"Temporarily restricted net assets":51252,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7063438419603248,"percentile":0.5409504321977234},"Fundraising Efficiency":{"score":12.059845095492374,"percentile":0.4562657150510226},"Operating Margin":{"score":-0.1497290271787267,"percentile":0.18123398738739582},"Liabilities to Assets Ratio":{"score":0.027339513505138666,"percentile":0.43592242635190165},"Operating Reserve Ratio":{"score":0.9144246917807208,"percentile":0.3987200346626965},"Officer Compensation Ratio":{"score":0.1869858707618927,"percentile":0.33657347059676773},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5014854820872069,"percentile":0.3252302873599882}},"source_xml":"201631349349306828_public.xml"},{"Organization":{"value":null,"Person":["ALLEN JONES","RICHARD PAT COCHRAN","KARYN KUNZELMAN","CHARLES FLIP NICKLIN","NORMAN ESTIN MD","LINDA CALDWELL","CATHY MAXWELL","BRAD EICHHORST MD","MEAGAN JONES GRAY"],"Title":["CHAIRMANT/TR","VICE-PRESIDE","SECRETARY","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","EXECUTIVE DI"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,30.0],"Total Compensation":[0,0,0,0,0,0,0,0,52000],"Direct compensation":[0,0,0,0,0,0,0,0,52000],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Whale trust supports and conducts scientific research, marine education, and conservation programs on marine mammals and their environment.","year":2021,"name":"WHALE TRUST","phone":8085725700,"website":"WWW.WHALETRUST.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MEAGAN JONES GRAY","year_formation":2001,"state_legal_domicile":"HI","total_volunteers":12,"tax_period_begin":"2021-07-01T00:00:00","tax_period_end":"2022-06-30T00:00:00","address":"PO BOX 243, MAKAWAO, HI, 96768, USA","city":"MAKAWAO","state":"HI","country":"USA","zip_code":96768},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":8,"Number of employees total":4,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":4,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":571851,"Contributions":{"value":573152,"Other contributions":573152,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":163,"Investment income total":163,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-1464,"Other total":246,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-1710,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":455160,"Grant expense":{"value":15100,"Grants to domestic orgs":5100,"Grants to domestic individuals":5000,"Grants and similar":0,"Foreign grants":5000},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":143059,"Current officers":52500,"Disqualified persons":0,"Other salaries and wages":72554,"Pension plan contributions":2762,"Other employee benefits":4640,"Payroll taxes":10603},"Other expenses":{"value":297001,"Management services":0,"Legal":0,"Accounting":5037,"Lobbying services":0,"Investment management fees":0,"Other services":67412,"Advertising":3783,"Office expenses":10870,"Information technology":0,"Royalties":0,"Occupancy":17276,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":10157,"Insurance":5010,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":160556,"RESEARCH GRANT EXPENSES":65763,"RESEARCH COST":65067,"MEALS AND TRAVEL":17023,"EDUCATION EXPENSE":12703},"All other expenses":16900},"Functional Expenses":{"value":null,"Program Service Expenses":354863,"Management And General Expenses":98825,"Fundraising Expenses":1472}},"Assets":{"value":734986,"Non-interest bearing cash":93429,"Savings and temp cash investments":579659,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":28412,"Prepaid expenses deferred charges":2474,"Land, building, equipment":26501,"Investments publicly traded":4231,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":280},"Liabilities":{"value":161969,"Sum of Total Liabilities":0,"Accounts payable, accrued":12069,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":149900,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":573017,"Net assets without donor restriction":482228,"Net assets with donor restriction":90789,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7796445206081378,"percentile":0.6017316104500817},"Fundraising Efficiency":{"score":389.3695652173913,"percentile":0.951500436349183},"Operating Margin":{"score":0.2040583998279272,"percentile":0.7603330073151311},"Liabilities to Assets Ratio":{"score":0.22037018392187063,"percentile":0.23969041333392327},"Operating Reserve Ratio":{"score":1.6147860093154056,"percentile":0.5587534928951778},"Officer Compensation Ratio":{"score":0.1142455400298796,"percentile":0.5069383022709613},"Program Expense Growth":{"score":0.0370785997551578,"percentile":0.47943146578280565},"Revenue Growth":{"score":0.08163710709406424,"percentile":0.7172452042372428},"Asset Growth":{"score":0.11573205429945937,"percentile":0.71914561597745},"Independent Voting Board Pct":{"score":0.8888888888888888,"percentile":0.2330250129411084},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6324938023917217,"percentile":0.6968448216866588}},"source_xml":"202331309349301508_public.xml"},{"Organization":{"value":null,"Person":["MEAGAN JONES","SANDRA STONER","RICHARD PAT COCHRAN","KARYN KUNZELMAN COCHRAN","ALLEN JONES","DEBRA CASWELL","CHARLES FLIP NICKLIN","LINDA CALDWELL","ANN COOPERSMITH"],"Title":["EXECUTIVE DI","PRESIDENT","VICE-PRESIDE","SECRETARY","TREASURER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[70579,0,0,0,0,0,0,0,0],"Direct compensation":[65000,0,0,0,0,0,0,0,0],"Other compensation":[5579,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Whale trust supports and conducts scientific research, marine education, and conservation programs on marine mammals and their environment.","year":2015,"name":"WHALE TRUST","phone":8085725700,"website":"WWW.WHALETRUST.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MEAGAN JONES","year_formation":2001,"state_legal_domicile":"HI","total_volunteers":49,"tax_period_begin":"2015-07-01T00:00:00","tax_period_end":"2016-06-30T00:00:00","address":"PO BOX 243, MAKAWAO, HI, 96768, USA","city":"MAKAWAO","state":"HI","country":"USA","zip_code":96768},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":389940,"Contributions":{"value":320742,"Other contributions":291572,"Contributions from gifts and grants":0,"Fundraising revenue":29170,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3094,"Investment income total":3094,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":66104,"Other total":867,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":55390,"Net income from gaming":0,"Net income":9847,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":421404,"Grant expense":{"value":34077,"Grants to domestic orgs":24600,"Grants to domestic individuals":9477,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":114842,"Current officers":70250,"Disqualified persons":0,"Other salaries and wages":28996,"Pension plan contributions":0,"Other employee benefits":6975,"Payroll taxes":8621},"Other expenses":{"value":272485,"Management services":0,"Legal":0,"Accounting":7646,"Lobbying services":0,"Investment management fees":0,"Other services":2693,"Advertising":6237,"Office expenses":2377,"Information technology":0,"Royalties":0,"Occupancy":17428,"Travel":12349,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":17499,"Insurance":8489,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":168873,"EDUCATION EXPENSE":65975,"RESEARCG GRANT EXPENSES":43500,"RESEARCH COST":41868,"MEALS & ENTERTAINMENT":17530},"All other expenses":28894},"Functional Expenses":{"value":null,"Program Service Expenses":315966,"Management And General Expenses":81978,"Fundraising Expenses":23460}},"Assets":{"value":277523,"Non-interest bearing cash":103432,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":425,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":51622,"Prepaid expenses deferred charges":2962,"Land, building, equipment":83439,"Investments publicly traded":35643,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":4617,"Sum of Total Liabilities":0,"Accounts payable, accrued":4617,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":272906,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":187607,"Temporarily restricted net assets":85299,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7497935472847909,"percentile":0.5728378030016192},"Fundraising Efficiency":{"score":13.671867007672635,"percentile":0.4935699699595909},"Operating Margin":{"score":-0.0806893368210494,"percentile":0.24418369328827094},"Liabilities to Assets Ratio":{"score":0.016636458960158258,"percentile":0.46947559374861736},"Operating Reserve Ratio":{"score":0.6585675503792086,"percentile":0.3134189216853847},"Officer Compensation Ratio":{"score":0.16748535846835816,"percentile":0.37416577006535134},"Program Expense Growth":{"score":0.12258170251123014,"percentile":0.7167054698325023},"Revenue Growth":{"score":0.08309425756538528,"percentile":0.7213861944409216},"Asset Growth":{"score":-0.12172025600489571,"percentile":0.08872872163410224},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5403986415987397,"percentile":0.42950969955701396}},"source_xml":"201701359349313940_public.xml"},{"Organization":{"value":null,"Person":["MEAGAN JONES","ALLEN JONES","RICHARD PAT COCHRAN","KARYN KUNZELMAN","CHARLES FLIP NICKLIN","DEBRA CASWELL","LINDA CALDWELL","CATHY MAXWELL","RAVI BUGGA","BRAD EICHHORST MD"],"Title":["EXECUTIVE DI","PRESIDENT/TR","VICE-PRESIDE","SECRETARY","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER"],"Hours":[30.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[40600,0,0,0,0,0,0,0,0,0],"Direct compensation":[40600,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Whale trust supports and conducts scientific research, marine education, and conservation programs on marine mammals and their environment.","year":2017,"name":"WHALE TRUST","phone":8085725700,"website":"WWW.WHALETRUST.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MEAGAN JONES","year_formation":2001,"state_legal_domicile":"HI","total_volunteers":61,"tax_period_begin":"2017-07-01T00:00:00","tax_period_end":"2018-06-30T00:00:00","address":"PO BOX 243, MAKAWAO, HI, 96768, USA","city":"MAKAWAO","state":"HI","country":"USA","zip_code":96768},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":376400,"Contributions":{"value":288554,"Other contributions":288554,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":347,"Investment income total":347,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":87499,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":73798,"Net income from gaming":0,"Net income":13701,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":387114,"Grant expense":{"value":19000,"Grants to domestic orgs":19000,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":126625,"Current officers":40600,"Disqualified persons":0,"Other salaries and wages":76203,"Pension plan contributions":0,"Other employee benefits":961,"Payroll taxes":8861},"Other expenses":{"value":241489,"Management services":0,"Legal":0,"Accounting":4982,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":6417,"Office expenses":5824,"Information technology":0,"Royalties":0,"Occupancy":10739,"Travel":22303,"Conferences and meetings":1000,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":11653,"Insurance":9562,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":153832,"EDUCATION EXPENSE":76645,"RESEARCH GRANT EXPENSES":40673,"RESEARCH COST":24759,"MEALS & ENTERTAINMENT":11755},"All other expenses":15177},"Functional Expenses":{"value":null,"Program Service Expenses":292035,"Management And General Expenses":73937,"Fundraising Expenses":21142}},"Assets":{"value":247548,"Non-interest bearing cash":97661,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":3425,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":40147,"Prepaid expenses deferred charges":2962,"Land, building, equipment":64909,"Investments publicly traded":38444,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":3980,"Sum of Total Liabilities":0,"Accounts payable, accrued":3980,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":243568,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":165478,"Temporarily restricted net assets":78090,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7543901796370062,"percentile":0.577334995528989},"Fundraising Efficiency":{"score":13.648377636931228,"percentile":0.4930851375339983},"Operating Margin":{"score":-0.028464399574920297,"percentile":0.3218759572411401},"Liabilities to Assets Ratio":{"score":0.016077689983356763,"percentile":0.47159261298553173},"Operating Reserve Ratio":{"score":0.6394705435608116,"percentile":0.3062952040303468},"Officer Compensation Ratio":{"score":0.10487866623268598,"percentile":0.5360599781103926},"Program Expense Growth":{"score":0.04624929926950204,"percentile":0.5170235501083547},"Revenue Growth":{"score":0.04681671862149658,"percentile":0.5927918045853536},"Asset Growth":{"score":-0.08923418913130607,"percentile":0.11372769130658705},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5319668768850634,"percentile":0.40588410927722934}},"source_xml":"201931349349310363_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["ALLEN JONES","RICHARD PAT COCHRAN","KARYN KUNZELMAN","MEAGAN JONES GRAY","CHARLES FLIP NICKLIN","NORMAN ESTIN MD","LINDA CALDWELL","CATHY MAXWELL","BRAD EICHHORST MD"],"Title":["CHAIRMAN/TRE","VICE-PRESIDE","SECRETARY","EXECUTIVE DI","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER"],"Hours":[1.0,1.0,1.0,40.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,66312,0,0,0,0,0],"Direct compensation":[0,0,0,64400,0,0,0,0,0],"Other compensation":[0,0,0,1912,0,0,0,0,0]},"Basic":{"value":null,"mission":"Whale trust supports and conducts scientific research, marine education, and conservation programs on marine mammals and their environment.","year":2023,"name":"WHALE TRUST","phone":8085725700,"website":"WWW.WHALETRUST.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MEAGAN JONES GRAY","year_formation":2001,"state_legal_domicile":"HI","total_volunteers":87,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"PO BOX 1360, PUUNENE, HI, 96784, USA","city":"PUUNENE","state":"HI","country":"USA","zip_code":96784},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":8,"Number of employees total":4,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":4,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1215217,"Contributions":{"value":1032914,"Other contributions":1032914,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":127786,"Investment income total":40745,"Net investment gain":87041,"Income from invest bond proceeds":0},"Other revenues":{"value":54517,"Other total":49915,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":4602,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":729820,"Grant expense":{"value":137419,"Grants to domestic orgs":11564,"Grants to domestic individuals":42000,"Grants and similar":0,"Foreign grants":83855},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":217008,"Current officers":89686,"Disqualified persons":0,"Other salaries and wages":97735,"Pension plan contributions":1869,"Other employee benefits":11622,"Payroll taxes":16096},"Other expenses":{"value":375393,"Management services":0,"Legal":0,"Accounting":17647,"Lobbying services":0,"Investment management fees":0,"Other services":91549,"Advertising":11118,"Office expenses":16831,"Information technology":906,"Royalties":0,"Occupancy":28171,"Travel":0,"Conferences and meetings":0,"Interest":7662,"Payments to affiliates":0,"Depreciation and depletion":32961,"Insurance":5129,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":139643,"MEALS AND TRAVEL":83095,"RESEARCH COSTS":26380,"EDUCATION EXPENSE":18730,"RESEARCH GRANT EXPENSES":11438},"All other expenses":23776},"Functional Expenses":{"value":null,"Program Service Expenses":584867,"Management And General Expenses":138999,"Fundraising Expenses":5954}},"Assets":{"value":1272896,"Non-interest bearing cash":62038,"Savings and temp cash investments":936378,"Pledges and grants receivable":0,"Accounts receivable":23,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":24096,"Prepaid expenses deferred charges":8378,"Land, building, equipment":236813,"Investments publicly traded":4890,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":280},"Liabilities":{"value":167411,"Sum of Total Liabilities":0,"Accounts payable, accrued":17511,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":149900,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1105485,"Net assets without donor restriction":953828,"Net assets with donor restriction":151657,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8013852730810337,"percentile":0.6272765904312311},"Fundraising Efficiency":{"score":173.48236479677527,"percentile":0.9112238226492588},"Operating Margin":{"score":0.39943236475460764,"percentile":0.8847026675272623},"Liabilities to Assets Ratio":{"score":0.1315197785207904,"percentile":0.29769899366307623},"Operating Reserve Ratio":{"score":1.7441232084623606,"percentile":0.5796871182369395},"Officer Compensation Ratio":{"score":0.09086076018744348,"percentile":0.5836891656211066},"Program Expense Growth":{"score":0.07662045444858832,"percentile":0.6184232061497805},"Revenue Growth":{"score":0.12146938665965852,"percentile":0.8065941160479538},"Asset Growth":{"score":0.16100245985686096,"percentile":0.7986787696739988},"Independent Voting Board Pct":{"score":0.8888888888888888,"percentile":0.2330250129411084},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.686316233166271,"percentile":0.8246432323284036}},"source_xml":"202531359349302633_public.xml"},"sector":"Public, Societal Benefit","donation_categories":[],"zakat_policy":null},"error":null}