Love the Sea

Nonprofit profile at a glance

EIN
475592544
IRS 990-EZ coverage
2015–2025
Forms available
Form 990-EZ 2025, Form 990-N 2025
Location
Haiku, HI, USA
Phone
7023385153
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Environmental Education and Outdoor Survival Programs

Reported finances

Revenue
$26,897
Expenses
$42,746
Assets
$8,982
Liabilities
$27,067

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • James Reding (President)
  • Campbell Ferrell (Executive Director)

People named in this filing

  • James Reding (President)
  • Ava Berman (Secretary)
  • Campbell Ferrell (Executive Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To educate the public and inspire support for saving the oceans.

What it reported doing in 2025

Supports youth at Lahaina Luna High School who are growing, planting, and giving away native trees for the regrowth of Lahaina Town and local neighbor hoods.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 25
  • Transparency & Controls: 100
  • Sustainability: 18
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 29.2%; rating input score 29
  • Program expense ratio: 18.3%; rating input score 18

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -58.9%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 0.21; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 3.01; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 12.4% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 10.6% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 10.2% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 29.2% of revenue deployed · 18.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $8K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 5 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 29/100.
  • High — Financial Efficiency: Program expense ratio scored 18/100.
  • High — Sustainability: Operating margin scored 11/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.