Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and 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 | |||||
| (A)
INTERNATIONAL SEAFOOD SUSTAINABILITY TRADE ASSOCIATION (ISSTA) |
263645975 | 10 | No | 0 | 0 | |
|
Total 1
|
0 | 0 | ||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 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).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 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.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (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) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (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 0.015 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 0.035 | 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 | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2020 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2020 |
(iii) Distributable Amount for 2020 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2020 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2020: | ||||
| a From 2015....... | ||||
| b From 2016....... | ||||
| c From 2017....... | ||||
| d From 2018....... | ||||
| e From 2019....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2020 distributable amount | ||||
|
i
Carryover from 2015 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2020 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2020 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2020, 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 2020. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2021. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2016..... | ||||
| b Excess from 2017..... | ||||
| c Excess from 2018..... | ||||
| d Excess from 2019..... | ||||
| e Excess from 2020..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Part I, Line 11G: | ISSF SUPPORTED ISSTA THROUGH ENGAGING IN VARIOUS ACTIVITIES THAT IMPORTANTLY FURTHER ISSTA'S MISSION OF PROMOTING SUSTAINABLE FISHERIES AND CONSERVING MARINE ECOSYSTEMS, AS DESCRIBED IN RESPONSE TO PART III OF FORM 990. |
| PART IV, SECTION A, LINE 1: | ISSF'S SUPPORTING ORGANIZATION IS DESIGNATED BY PURPOSE. ISSF'S CERTIFICATE OF INCORPORATION PROVIDES THAT IT WILL DEVELOP POLICIES AND PRACTICES TO BENEFIT MARINE ECOSYSTEMS ON A WORLDWIDE BASIS AND TO PROMOTE SUSTAINABLE FISHERIES, BOTH WILD AND FARMED, THROUGH A VARIETY OF FISHERIES CONSERVATION ACTIVITIES, INCLUDING SCIENTIFIC RESEARCH AND A BROAD RANGE OF EDUCATIONAL ACTIVITIES CONCERNING THE IMPORTANCE AND BENEFITS OF DEVELOPING WORLDWIDE SEAFOOD SUSTAINABILITY CRITERIA AND, BASED ON SUCH SUSTAINABILITY CRITERIA, CERTIFICATION PROCEDURES FOR THE SEAFOOD INDUSTRY. |
| PART IV, SECTION A, LINE 3B: | INTERNATIONAL SEAFOOD SUSTAINABILITY FOUNDATION, INC. (ISSF) CONFIRMS THAT INTERNATIONAL SEAFOOD TRADE ASSOCIATION, INC. (ISSTA) CONTINUES TO BE RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS HAVING A SECTION 501(C)(6) TAX EXEMPT STATUS AND TO SATISFY THE PUBLIC SUPPORT TEST EACH YEAR. |
| PART IV, SECTION A, LINE 3C: | ISSF DID NOT PROVIDE FINANCIAL SUPPORT TO ISSTA. ISSF SUPPORTED ISSTA THROUGH ENGAGING IN VARIOUS ACTIVITIES THAT IMPORTANTLY FURTHER ISSTA'S MISSION OF PROMOTING SUSTAINABLE FISHERIES AND CONSERVING MARINE ECOSYSTEMS. THE TWO ORGANIZATIONS WORK IN COORDINATION AS NEEDED TO FURTHER THESE SHARED CHARITABLE PURPOSES. |
| PART IV, SECTION B, LINE 2: | ISSF RECEIVES AND PERIODICALLY DISTRIBUTES FUNDING FOR THE OCEAN FOUNDATION, A SECTION 501(C)(3) TAX-EXEMPT CHARITABLE ORGANIZATION, TO SUPPORT CONSERVATION MEASURES FOR SEA TURTLES. RELATED INFORMATION IS INCLUDED IN PART X AND SCHEDULE D. INTERNATIONAL SEAFOOD SUSTAINABILITY TRADE ASSOCIATION, INC. ("ISSTA"), ISSF'S SUPPORTED ORGANIZATION, IS DEDICATED TO PROMOTING SUSTAINABLE FISHING PRACTICES AND FISHERIES AND RELATED CONSERVATION EFFORTS. ACCORDINGLY, ISSF'S FACILITATION OF SUCH FUNDING FOR THE OCEAN FOUNDATION'S SEA TURTLE CONSERVATION EFFORTS CARRY OUT THE PURPOSES OF ISSTA, ISSF'S SUPPORTED ORGANIZATION. |
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Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section A, line 6 | THE SOLE MEMBER OF INTERNATIONAL SEAFOOD SUSTAINABILITY FOUNDATION, INC. ("ISSF") IS INTERNATIONAL SEAFOOD SUSTAINABILITY TRADE ASSOCIATION, INC. ("ISSTA"), A SECTION 501(C)(6) TAX-EXEMPT ORGANIZATION. |
| Form 990, Part VI, Section A, line 7a | THE SOLE VOTING RIGHTS THAT ISSTA HAS IN ITS CAPACITY AS THE SOLE MEMBER OF ISSF ARE TO ELECT, REPLACE AND REMOVE THE DIRECTORS OF ISSF. UNDER ISSF'S BYLAWS, ISSF'S BOARD INCLUDES TWO REPRESENTATIVES OF ISSTA, WITH ISSF'S REMAINING DIRECTORS CHOSEN FROM AMONG THE ENVIRONMENTAL CONSERVATION, SCIENTIFIC AND NONPROFIT COMMUNITIES DEDICATED TO THE SUSTAINABILITY OF NATURAL RESOURCES (ESPECIALLY MARINE AND OTHER AQUATIC LIFE) AND EDUCATION ON THE SAME. |
| Form 990, Part VI, Section B, line 11b | ISSF'S FORM 990 IS PREPARED EACH YEAR BY AN INDEPENDENT ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY ISSF. THE DRAFT FORM 990 IS THEN REVIEWED BY ISSF'S EXECUTIVE LEADERSHIP AND BY OUTSIDE LEGAL COUNSEL. THE FINAL VERSION OF THE FORM 990 IS DISTRIBUTED TO ISSF'S FULL BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| Form 990, Part VI, Section B, line 12c | ISSF REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. ISSF'S CONFLICT OF INTEREST POLICY COVERS DIRECTORS, OFFICERS, AND DISQUALIFIED PERSONS OF ISSF WITHIN THE MEANING OF SECTION 4958 OF THE INTERNAL REVENUE CODE, AS WELL AS DIRECTORS, OFFICERS AND MEMBERS OF ANY AFFILIATE OF ISSF WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST AS DEFINED UNDER THE POLICY. THE POLICY PROVIDES THAT THE DETERMINATION OF WHETHER A CONFLICT OF INTEREST EXISTS IS MADE BY THE INDEPENDENT MEMBERS OF ISSF'S BOARD OF DIRECTORS OR OF A COMMITTEE HAVING RESPONSIBILITY FOR IMPLEMENTING THE CONFLICT OF INTEREST POLICY. THE POLICY FURTHER PROVIDES THAT ACTUAL CONFLICTS OF INTEREST WILL BE REVIEWED AND VOTED UPON BY THE INDEPENDENT MEMBERS OF ISSF'S BOARD. THE POLICY PROHIBITS INDIVIDUALS WHO HAVE A CONFLICT OF INTEREST FROM BEING PRESENT DURING ANY DISCUSSION OF OR VOTE AS TO WHETHER A CONFLICT IN FACT EXISTS AND AS TO WHETHER TO APPROVE THE TRANSACTION OR ARRANGEMENT INVOLVING THE CONFLICT OF INTEREST. THE POLICY PERMITS SUCH INDIVIDUALS TO PRESENT ON THE MATTER PRIOR TO ANY SUCH DISCUSSION AND VOTE. ISSF'S PRACTICES FOR MONITORING PROPOSED AND ONGOING TRANSACTIONS FOR ACTUAL AND POTENTIAL CONFLICTS OF INTEREST UNDER ITS CONFLICT OF INTEREST POLICY INCLUDE REQUIRING: (I) ANNUAL DISCLOSURES OF CONFLICTS, (II) DISCLOSURES OF CONFLICTS AS THEY ARISE DURING THE YEAR, AND (III) PERIODIC REVIEWS OF ISSF'S ACTIVITIES FOR CONSISTENCY WITH THE CONFLICT OF INTEREST POLICY AND WITH THE REQUIREMENTS TO WHICH ISSF IS SUBJECT BY VIRTUE OF ITS SECTION 501(C)(3) TAX-EXEMPT STATUS. |
| Form 990, Part VI, Section B, line 15 | ISSF DID NOT COMPENSATE ITS EXECUTIVE OFFICERS OR KEY EMPLOYEES. SUCH INDIVIDUALS ARE EMPLOYED BY INTERNATIONAL SEAFOOD SUSTAINABILITY TRADE ASSOCIATION, INC. ("ISSTA"), A SECTION 501(C)(6) TAX-EXEMPT NONPROFIT CORPORATION THAT IS THE SOLE MEMBER OF ISSF, AND THEY DIVIDE THEIR TIME BETWEEN ISSTA AND ISSF. ISSTA PAYS THE ENTIRE COMPENSATION OF SUCH INDIVIDUALS, AS REFLECTED IN PART VIII, AND DONATES A PORTION OF THEIR TIME TO ISSF. |
| Form 990, Part VI, Section C, line 19 | THE BYLAWS WHICH INCLUDE THE CONFLICT OF INTEREST POLICY AND IRS FORM 990, WHICH INCLUDES EXTENSIVE FINANCIAL INFORMATION, ARE MADE AVAILABLE TO THE PUBLIC ON THE WEBSITE OF INTERNATIONAL SEAFOOD SUSTAINABILITY FOUNDATION, INC. |
| Form 990, Part IX, line 11g | Bank Fees: Program service expenses 0. Management and general expenses 3,332. Fundraising expenses 0. Total expenses 3,332. Bank Fees - Spain: Program service expenses 0. Management and general expenses 3,907. Fundraising expenses 0. Total expenses 3,907. Consultants Accounting: Program service expenses 0. Management and general expenses 18,167. Fundraising expenses 0. Total expenses 18,167. Financial Software & Hosting: Program service expenses 0. Management and general expenses 2,154. Fundraising expenses 0. Total expenses 2,154. P&O - NGO's: Program service expenses 6,498. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,498. P&O - NGO's Consultant: Program service expenses 26,034. Management and general expenses 0. Fundraising expenses 0. Total expenses 26,034. P&O - RFMO & Gov't Reg Agn: Program service expenses 750. Management and general expenses 0. Fundraising expenses 0. Total expenses 750. P&O - RFMO & Gov't Reg Agn Cns: Program service expenses 14,208. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,208. Science Consulting Services: Program service expenses 458,105. Management and general expenses 0. Fundraising expenses 0. Total expenses 458,105. Science Projects and Research: Program service expenses 106,088. Management and general expenses 0. Fundraising expenses 0. Total expenses 106,088. Staff Training: Program service expenses 0. Management and general expenses 1,297. Fundraising expenses 0. Total expenses 1,297. T&C - Part. Co Audit Suppport: Program service expenses 195,289. Management and general expenses 0. Fundraising expenses 0. Total expenses 195,289. T&C - PVR Impl. & Compl Cnslt: Program service expenses 267,094. Management and general expenses 0. Fundraising expenses 0. Total expenses 267,094. T&C - PVR Impl. & Compliance: Program service expenses 120. Management and general expenses 0. Fundraising expenses 0. Total expenses 120. Communication Consultants: Program service expenses 67,040. Management and general expenses 0. Fundraising expenses 0. Total expenses 67,040. |
| Form 990, Part XI, line 9: | Currency Gain Loss/Misc Income 35,584. |
| Form 990, Part XII, Line 2C | The oversight and selection process has not changed from prior year. |
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| Software Version: |