Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 2,309,541 | 1,929,242 | 3,093,011 | 2,472,046 | 2,049,870 | 11,853,710 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 2,309,541 | 1,929,242 | 3,093,011 | 2,472,046 | 2,049,870 | 11,853,710 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 2,835,970 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 9,017,740 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 2,309,541 | 1,929,242 | 3,093,011 | 2,472,046 | 2,049,870 | 11,853,710 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 115,047 | 120,282 | 133,116 | 69,113 | 116,408 | 553,966 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 0 | |||||
| 11 | Total support. Add lines 7 through 10 | 12,407,676 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2018 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2018 |
(iii) Distributable Amount for 2018 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2018 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2018: | ||||
| a From 2013....... | ||||
| b From 2014....... | ||||
| c From 2015....... | ||||
| d From 2016....... | ||||
| e From 2017....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2018 distributable amount | ||||
|
i
Carryover from 2013 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2018 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2018 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2018, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2018. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2019. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2014...... | ||||
| b Excess from 2015..... | ||||
| c Excess from 2016..... | ||||
| d Excess from 2017..... | ||||
| e Excess from 2018..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | 18007218 |
| Software Version: | 2018v3.1 |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Line 11b: Form 990 Review Process | THE ORGANIZATION HAS ADOPTED THE FOLLOWING POLICY:1) The draft of the Internal Revenue Service Form 990 be distributed toall members of the Seacology Board of Directors as a PDF file via email within 5 days of the deadline for submitting the Form 990 to taxing authorities (original or extended deadline); and 2) That the draft of the Internal Revenue Service Form 990 will be reviewed and approved by the Chairman of the Board, the Executive Director, and the Accounting Manager, each acting on behalf of the Board of Directors, prior to submitting the Form 990 to taxing authorities. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | THE FOLLOWING POLICY HAS BEEN ADOPTED BY THE ORGANIZATION: NO MEMBER OF THE BOARD OF DIRECTORS SHALL PARTICIPATE IN ANY DISCUSSION OR VOTE ON ANY MATTER IN WHICH HE OR SHE OR A MEMBER OF HIS OR HER IMMEDIATE FAMILY HAS POTENTIAL CONFLICT OF INTEREST DUE TO HAVING MATERIAL ECONOMIC INVOLVEMENT REGARDING THE MATTER BEING DISCUSSED. WHEN SUCH A MATTER PRESENTS ITSELF, THE DIRECTOR MUST ANNOUNCE HIS OR HER POTENTIAL CONFLICT, DISQUALIFY HIMSELF OR HERSELF, AND BE EXCUSED FROM THE MEETING UNTIL DISCUSSION IS OVER ON THE MATTER INVOLVED. THE PRESIDENT OF THE MEETING IS EXPECTED TO MAKE AN INQUIRY IF SUCH CONFLICT APPEARS TO EXIST AND THE BOARD MEMBER HAS NOT MADE IT KNOWN.EACH MEMBER OF THE BOARD OF DIRECTORS, EMPLOYEES AND INDEPENDENT CONTRACTS (WHO RECEIVE MORE THAN $25,000 PER YEAR FROM SEACOLOGY) SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON:A. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY,B. HAS READ AND UNDERSTANDS THE POLICY,C. HAS AGREED TO COMPLY WITH THE POLICY,D. DISCLOSE THE EXISTENCE OF ANY POTENTIAL CONFLICTS OF INTEREST, ANDE. UNDERSTANDS SEACOLOGY IS A CHARITABLE ORGANIZATION AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. |
| Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | THE ORGANIZATION HAS ESTABLISHED A COMPENSATION COMMITTEE TO REVIEW THE COMPENSATION OF KEY EMPLOYEES EARNING IN EXCESS OF $100,000 PER YEAR. ONE COMPENSATION COMMITTEE MEETING IS HELD PER YEAR. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | Financial Reports: Seacology prepares an Annual Report and distributes it to the public via email, mail, and by posting it on Seacologys website. The Annual Report contains an unaudited ending-year statement of financial activites with a note that recommends the public contact the Seacology office mid-year to obtain a copy of audited financial statements. Seacology also distributes the Internal Revenue Services form 990 to the public by posting a copy to the Seacology website.Governing documents, and conflict of interest policy: Seacology distributes policies approved by the board of directors, including the conflict of interest policy, to staff in an employee manual and/or accounting manual, to the board of directors in a board handbook, and stores these policies along with governing documents in a readily accessable area of the main office for staff to provide to the public upon request. |
| Part III, Row 4A, Statement of Program Service Accomplishments | Seacology's 2018 projects funded a variety of community benefits in return for various protections, including: 1. Protection of 79-acre mangrove area for 50 years on Pohnpei in Federated States of Micronesia near Peidie Village community, in exchange for repairs and upgrades to the basketball court and fence, and installation of restrooms, lighting, and concrete seating with roofing.2. Protection of 4,638 acres of rainforest for 15 years on Java in Indonesia near Mekarjaya community, in exchange for rice processing machinery and building to house the machinery.3. Protection of 550 acres of rainforest for 15 years on Borneo in Malaysia near Dagat village community, in exchange for construction of 3 swiftlet huts to generate sustainable livelihood.4. Protection of 524-acre riparian forest reserve for 15 years on Borneo in Malaysia near Long Liam community, in exchange for micro-hydro electricity generating system.5. Mapping of invasive trees on riverine islands and environmental education on Big Filomena Island in Uruguay near Nuevo Berlin community, in exchange honey-extracting equipment, computer, and GPS.6. No-fishing zone of 528-acre around protected island for at least 18 years on Isabel Island in Mexico in exchange for mooring buoys and lobster shelters.7. Protection of 560 marine acres and 132 terrestrial acres for 15 years on Vanua Levu island in Fiji near Nabubu community, in exchange for extensive renovations of village school and teachers' quarters, and expansion of water system.8. Protection of 272-acre Caseledan Lagoon for 25 years on Manamoc island in Philippines near Barangay Manamoc community, in exchange for multipurpose community center.9. Protection of 25-acre rainforest preserve for 30 years and environmental education on Madagascar in Macolline nature preserve in exchange for repairs to cyclone-damaged structures in the nature preserve.10. Protection of 20 acres of Chilika Lake for 10 years and mangrove replanting on Berhampur island in India near Berhampur community, in exchange for ecotourism and education center, guest cottages, and organic garden.11. Protection of 741 acres of peat forest for 15 years on Borneo in Indonesia near Rasau Sebaju village community, in exchange for forest guard tower, toilets, bridges, and communication equipment.12. Protection of 840 acres of rainforest watershed for 15 years on Borneo in Malaysia near Lagkabong village community, in exchange for gravity-fed water supply system.13. Protection of 118 acres of forest for 10 years, reduction of fishing pressure, support of three fish reserves (78 acres total) on Luzon in Philippines near Lobo municipality, in exchange for solar-powered visitors center, guest huts, and gear for ecotourism initiative.14. Conservation of 8,213 acres for 20 years and environmental education on Unguja in Zanzibar near Mchekeni village community, in exchange for community training center, signage, environmental education, and apiculture education.15. Enhanced legal protection for 6,326-acre islands on Queguay Grande island in Uruguay, in exchange for technical help necessary to request protected status, tourist awareness program, and tour guide training.16. Conservation of 8,000 acres for 10 years and environmental education on Sanadia island in Bangladesh, in exchange for solar-powered mangrove center and boardwalk.17. Increased protection of 25,089-acre permanent MPA on Kuop Atoll in Chuuk, Federated States of Micronesia near Uman municipality, in exchange for ranger station for surveillance and enforcement of marine area.18. Replanting of five acres of mangroves and support for ecotourism and reduced fishing pressure by providing alternative livelihoods on Guanaja island in Honduras, in exchange for dive education for 80 local youth.This was the fourth year of Seacology's Sri Lanka Mangrove Conservation Project. Seacology, in collaboration with Sri Lanka-based NGO Sudeesa (also known as Small Fishers Federation of Lanka), is working to make Sri Lanka the worlds first nation to protect all of its mangrove forests. The Sri Lanka Mangrove Conservation Project is the largest and perhaps most far-reaching single initiative in Seacologys 25-year history. The project is striving to protect all of Sri Lankas existing mangrove forests by providing alternative job training and microloans to impoverished women who live in small communities adjacent to the mangrove forests. The project is also replanting mangrove forests that have been cut down, using seedlings raised in three Seacology-funded mangrove nurseries. In exchange for receiving microloans to start small businesses, each of the communities will be responsible for protecting mangrove forests. A first-of-its kind mangrove museum to educate the public about the importance of preserving this resource was built as part of this project. Seacology is harnessing Sudeesas experience in implementing job-training and microfinance programs, fields in which Sudeesa has been a leader for many years. This partnership will give many impoverished Sri Lankans alternative ways to earn a living that do not entail cutting down mangroves.Additionally, Seacology supported several improvements to previously funded community benefits in return for renewed or extended protections and continued to support active projects approved in prior years. Finally, Seacology monitored ongoing and completed projects and conservation areas to ensure that conservation agreements were upheld and community benefits were being used for intended purposes. |
| Part III, Row 4B, Statement of Program Service Accomplishments | Patricia Lamelas has worked with the nonprofit CEBSE, the Center for the Conservation and Eco-Development of Saman Bay and Surroundings, for more than 25 years. Her voice has been influential in the movement to conserve the rapidly changing region. She has advocated for protection of the bay, which is home to countless bird species and an important breeding and birthing ground for humpback whales. Awareness of the importance of mangrove forests is now growing worldwide, but Lamelas was ahead of the curve, having worked for the preservation of these vital ecosystems for more than two decades. At CEBSE, she has worked with local communities, where many people relied on cutting mangroves for charcoal, to find sustainable livelihoods. She has helped to secure legal protections for mangroves, established the first mangrove nursery in the province, and led programs to educate many Dominican youth about their local environment and climate change. CEBSE is a valuable partner in one of Seacologys first projects in the Dominican Republic, working to promote ecotourism and protect mangroves in the community of Las Garitas. |
| Software ID: | 18007218 |
| Software Version: | 2018v3.1 |