The Whale Sanctuary Project

What it reported doing in 2024

Planning for whales in urgent need efforts to retire the orcas and beluga whales at theme parks in france, canada and south korea enabled the whale sanctuary project to build partnerships and collaborations with other ngos, develop diplomatic relations with foreign countries, and make progress towards a global sanctuary movement for whales and dolphins.** orcas wikie & keijo at marineland antibes: upon learning of the plight of three captive orcas (wikie, keijo, and inouk) held at marineland antibes, we worked with one voice france, a french NGO, to propose a collaboration with marineland antibes and the french government to retire the whales to the sanctuary in nova scotia. (sadly, inouk died in march at the young age of 26.)in april, the whale sanctuary project submitted an extensive "expression of interest" to the french government detailing our proposed sanctuary solution for the two surviving whales (wikie and keijo): from specialized veterinary care at marineland; to training of the whales and their caregivers for transport to nova scotia; to construction at the sanctuary including animal care facilities - followed by completion of the perimeter net enclosing the 100 acre sanctuary. The expression of interest detailed an accelerated plan designed specifically for wikie and keijo and was followed by letters of recommendation from acclaimed ocean conservationists including jane goodall, sylvia earle and jean-michel cousteau.the general inspectorate of the french ministry of ecology and biodiversity recommended the whale sanctuary project's submission to the minister as the preferred option for wikie and keijo and the only viable sanctuary option. ** beluga whales bella and ruby in south korea: we signed a letter of intent with lotteworld aquarium in seoul, south korea, specifying a shared interest in retiring lotteworld's lone beluga whale, bella, to the sanctuary in nova scotia. This effort was facilitated with the help and collaboration of the south korean animal welfare organization "aware."** partnership with world animal protection canada: we established a strategic partnership with world animal protection canada in pursuit of our shared goals of ending the exploitation of captive cetaceans and retiring whales to the sanctuary in nova scotia. Together we will amplify the reach of our efforts to a growing number of people in government, education and the general public in canada and around the world.** we partnered with the global sanctuary for elephants in brazil to present a joint event in New York city to demonstrate the urgent and parallel needs of captive whales, elephants and other megafauna around the world.** first nations engagement: we expanded our relations with the mi'kmaw people of canada, whose knowledge, wisdom and cultural traditions enrich the work of the whale sanctuary project and sanctify the establishment of the sanctuary on their ancestral lands. In furtherance of this growing relationship, we received a letter of support from the assembly of nova scotia mi'kmaw chiefs addressed to the canadian government. A formal ceremony at the sanctuary site in port hilford bay, conducted jointly by first nation elders and whale sanctuary project leadership, led to a technical working group between the whale sanctuary project and first nations communities, to be formalized in 2025.

Financial Efficiency

• Mission deployment rate: 73.3%; rating input score 73
• Program expense ratio: 91.7%; rating input score 92
• Fundraising efficiency: $29.04 raised per $1 spent on fundraising; rating input score 68; 68th percentile among comparable filings

Transparency & Controls

• Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
• Pay-setting controls: Limited
• Foreign activity oversight: Limited
• Grant itemization coverage: Limited
• Major donor itemization: Yes; rating input score 100
• Related-party transparency: Limited

Accountability

• Independent voting board: 50%; rating input score 50; 8th percentile among comparable filings
• Governance controls: 6 of 9 controls in place; rating input score 67
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Pass
  • Document-retention policy: Pass
  • CEO compensation review process: Pass
  • Other executive compensation review process: Fail
  • Form 990 shared with the board: Pass
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Missing
  • Independent financial-statement audit: Fail

Sustainability

• Operating margin: 20.4%; rating input score 77; 77th percentile among comparable filings
• Total-asset coverage ratio: 1.31; rating input score 47; 47th percentile among comparable filings
• Liabilities to assets ratio: 0.15; rating input score 50; 50th percentile among comparable filings
• Officer compensation ratio: 14.4%; rating input score 20; 20th percentile among comparable filings

Growth

• Program expense growth: 24.4% per year; rating input score 100; 89th percentile among comparable filings
• Revenue growth: 16.9% per year; rating input score 100; 85th percentile among comparable filings
• Asset growth: 19.2% per year; rating input score 100; 83rd percentile among comparable filings