Pacific Whale Foundation

Nonprofit profile at a glance

EIN
990207417
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Wailuku, HI, USA
Phone
8082498811
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Alliance/Advocacy Organizations

Official website

Reported finances

Revenue
$2,488,088
Expenses
$3,960,666
Assets
$6,368,345
Liabilities
$5,306,024

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Highest reported compensation

  • KRISTIE WRIGGLESWORTH (PAST EX.DIRE): $239,781 total reported compensation
  • DAYNA GARLAND (EXECUTIVE DI): $173,702 total reported compensation
  • RYAN RANDAZZO (ACCOUNTING D): $142,311 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Protect the ocean through science and advocacy and inspire environmental stewardship, remaining steadfastly dedicated to saving the world's whales and dolphins from extinction through research, education, (see schedule o)

What it reported doing in 2024

Outreach the outreach team advanced ocean advocacy by engaging communities, schools, and visitors, fostering environmental responsibility and kuleana for hawai'i's ecosystems. Key 2024 actions and accomplishments: malama pono: facilitated 79 stewardship events with 13 local partners, engaging 187 participants and logging over 1,280 volunteer hours to promote mindful care of ocean and island ecosystems. Created easy onramps for locals and visitors to contribute to restoration efforts, embodying the principle of malama pono ("to care responsibly and with integrity"). For da keiki: reached 305 families through a youth-focused initiative that provided environmental education, resource connections, and ocean- themed activities designed to inspire the next generation of environmental stewards. Wildfire response and recovery following the 2023 maui wildfires, pwf provided critical support to affected employees, communities, and ecosystems. Key 2024 actions and accomplishments: 'ohana fund: provided direct assistance to pwf employees and families impacted by the fires. Community fund: provided clean water deliveries to lahaina families and supported local organizations delivering essential relief, rebuilding, and recovery services. Conservation fund: assessment and monitoring of wildfire-related ocean impacts.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 85% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 67
  • Accountability: 100
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 82.7%; rating input score 83
  • Fundraising efficiency: $4.74 raised per $1 spent on fundraising; rating input score 16; 16th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Scored; rating input score 0

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -59.2%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 1.61; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.83; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 0.6%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 16.2% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 9.9% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 15.6% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 82.7% of spending went to programs
  • Governance: 10 of 10 board members independent · 8 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $3.3M in reported program spending
  • Leadership: top reported pay $240K · 13 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 37 of 37 current checks pass
  • Schedules: 9 filed schedules · includes major donors, foreign activity, grants, executive pay, and related organizations
  • Filing history: 5 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 5 filed related-organization links
  • 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 — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 16/100.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.