TY 2023 Form 990

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)
(1) SAM WATERSTON...................................................................... CHAIR	7.00 ................. 1.00	X
(2) MARA EUGENIA GIRON...................................................................... VICE-CHAIR	3.00 ................. 1.00	X
(3) KEITH ADDIS...................................................................... PRESIDENT	6.00 ................. 1.00	X
(4) JAMES SANDLER...................................................................... SECRETARY	3.00 ................. 1.00	X
(5) DIANA THOMSON...................................................................... TREASURER	3.00 ................. 1.00	X
(6) GARY ALAZRAKI...................................................................... DIRECTOR	2.00 .................	X
(7) HERBERT M BEDOLFE III...................................................................... DIRECTOR	3.00 .................	X
(8) TED DANSON...................................................................... DIRECTOR	5.00 .................	X
(9) NICHOLAS DAVIS...................................................................... DIRECTOR	2.00 .................	X
(10) MAYA GABEIRA...................................................................... DIRECTOR	3.00 .................	X
(11) CESAR GAVIRIA...................................................................... DIRECTOR	2.00 .................	X
(12) LOIC GOUZER...................................................................... DIRECTOR	3.00 .................	X
(13) JENA KING...................................................................... DIRECTOR	2.00 .................	X
(14) BEN KOERNER...................................................................... DIRECTOR	2.00 .................	X
(15) SARA LOWELL...................................................................... DIRECTOR	2.00 .................	X
(16) DR KRISTIAN PARKER...................................................................... DIRECTOR	3.00 .................	X
(17) DR DANIEL PAULY...................................................................... DIRECTOR	2.00 .................	X

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(18) DAVID ROCKEFELLER JR........................................................................ DIRECTOR	2.00 .......................	X				0	0
(19) SUSAN ROCKEFELLER........................................................................ DIRECTOR	6.00 .......................	X				0	0
(20) LEX SANT........................................................................ DIRECTOR	4.00 .......................	X				0	0
(21) SIMON SIDAMON-ERISTOFF........................................................................ DIRECTOR	2.00 .......................	X				0	0
(22) DR RASHID SUMALIA........................................................................ DIRECTOR	2.00 .......................	X				0	0
(23) VALARIE VAN CLEAVE........................................................................ DIRECTOR	4.00 .......................	X				0	0
(24) ELIZABETH WAHLER........................................................................ DIRECTOR	4.00 .......................	X				0	0
(25) ANTHA WILLIAMS........................................................................ DIRECTOR	2.00 .......................	X				0	0
(26) JEAN WEISS........................................................................ DIRECTOR	2.00 .......................	X				0	0
(27) ANDREW F SHARPLESS........................................................................ CHIEF EXECUTIVE OFFICER	40.00 .......................1.00		X			548,376	62,873
(28) CHRISTOPHER M SHARKEY........................................................................ CHIEF FINANCIAL OFFICER	40.00 .......................1.00		X			304,534	57,904
(29) JAMES F SIMON........................................................................ PRESIDENT & GENERAL COUNSEL	40.00 .......................1.00		X			432,751	68,384
(30) BETH LOWELL-NIEMEC........................................................................ VICE PRESIDENT, UNITED STATES	40.00 .......................			X		207,026	55,553
(31) JACQUELINE SAVITZ........................................................................ CHIEF POLICY OFFICER, NORTH AMERICA	40.00 .......................			X		320,917	62,998
(32) NANCY GOLDEN........................................................................ VP, GLOBAL DEVELOPMENT	40.00 .......................			X		284,759	48,094
(33) ERIC BILSKY SR ATTORNEY........................................................................ ASSISTANT GENERAL COUNSEL	40.00 .......................				X	216,778	29,402
(34) KATHY WHELPLEY........................................................................ CHIEF OF STAFF	40.00 .......................				X	278,425	63,140
(35) MATTHEW LITTLEJOHN........................................................................ SR. VP, STRATEGIC INITIATIVES	40.00 .......................				X	259,625	61,340
(36) PASCALE MOEHRLE........................................................................ EXECUTIVE DIRECTOR, EUROPE	40.00 .......................				X	235,481	0
(37) SONYA BETHEA........................................................................ SR. DIR., GLOBAL HUMAN RESOURCES	40.00 .......................				X	231,552	41,879

(A) Name and business address	(B) Description of services	(C) Compensation
HYATT REGENCY CHESAPEAKE BAY GOLF RESORT 100 HERON BLVD CAMBRIDGE,MD21613	INTERNATIONAL ALL-STAFF MEETING VENUE	315,876
DANA POINT BEACH RESORT LLC ONE MONARCH BEACH RESORT DANA POINT,CA92629	SEACHANGE FUNDRAISING EVENT VENUE	315,226
O'CONNOR CONSULTING SERVICES LLC 4770 HOWARD PLACE CHESAPEAKE BEACH,MD20732	FINANCE CONSULTANT	268,518
GREENHOUSE PR LTD 3RD FLOOR ST THOMAS COURT THOMAS BRISTOL BS16JG UK	STRATEGIC COMMUNICATIONS SUPPORT	227,409
OMBRELLO AGENCY LLC 2737 RINCONIA DRIVE LOS ANGELES,CA90068	EVENT PLANNER FOR ROCK UNDER THE STARS E	203,000
2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 19

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

OCEANA INC

Employer identification number

51-0401308

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2023

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..	38,559,747	36,535,664	35,658,526	44,130,233	46,283,312	201,167,482
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	38,559,747	36,535,664	35,658,526	44,130,233	46,283,312	201,167,482
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) ..						56,077,194
6	Public support. Subtract line 5 from line 4.						145,090,288

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
7	Amounts from line 4..	38,559,747	36,535,664	35,658,526	44,130,233	46,283,312	201,167,482
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...	60,659	65,170	14,709	11,963	489,381	641,882
9	Net income from unrelated business activities, whether or not the business is regularly carried on..	2,365				39,480	41,845
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..		13,334	180,737	3,799	28,804	226,674
11	Total support. Add lines 7 through 10						202,077,883

Gross receipts from related activities, etc. (see instructions) ..................

450,274

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2023 (line 6, column (f) divided by line 11, column (f)) .........

71.800 %

Public support percentage for 2022 Schedule A, Part II, line 14 ...............

66.650 %

16a

33 1/3% support test—2023. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2022. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

10%-facts-and-circumstances test—2022. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2023

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(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.)

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(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 on 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.)..

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2023 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2022 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2023 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2022 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests-2023. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3 % support tests—2022. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2023

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2023

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2023

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	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

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2023

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

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 2023 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-2023	(iii) Distributable Amount for 2023
1 Distributable amount for 2023 from Section C, line 6
2 Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2023:
a From 2018.......
b From 2019.......
c From 2020.......
d From 2021.......
e From 2022.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2023 distributable amount
i Carryover from 2018 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2023 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2023 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2023. 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 2024. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2019.....
b Excess from 2020.....
c Excess from 2021.....
d Excess from 2022.....
e Excess from 2023.....

Schedule A (Form 990) (2023)

Schedule A (Form 990) 2023

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation
SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:	MISCELLANEOUS - 2020 AMOUNT: $ 13,334. 2021 AMOUNT: $ 180,737. 2022 AMOUNT: $ 3,799. 2023 AMOUNT: $ 28,804.

Schedule A (Form 990) 2023

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Name of the organization

OCEANA INC

Employer identification number

51-0401308

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Arrow Bullet

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990) (2023)

Schedule B (Form 990) (2023) Page 2

Name of organization OCEANA INC

Part I Contributors	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)

Schedule B (Form 990) (2023)

Page 3

Name of organization OCEANA INC		Employer identification number 51-0401308

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990) (2023)

Schedule B (Form 990) (2023)

Page 4


Name of organization OCEANA INC			Employer identification number 51-0401308
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990) (2023)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service

Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

right arrow

Complete if the organization is described below. right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2022

Open to Public
Inspection

If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet

Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet

Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet

Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet

Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet

Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet

Section 501(c)(4), (5), or (6) organizations: Complete Part III.

Name of the organization

OCEANA INC

Employer identification number

51-0401308

Part I-A

Complete if the organization is exempt under section 501(c) or is a section 527 organization.

Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

Political campaign activity expenditures. See instructions .................................................................... right arrow

Volunteer hours for political campaign activities. See instructions ..................................................................

Part I-B

Complete if the organization is exempt under section 501(c)(3).

Enter the amount of any excise tax incurred by the organization under section 4955 ................................ right arrow

Enter the amount of any excise tax incurred by organization managers under section 4955 ....................... right arrow

If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................

Yes No

Was a correction made? ......................................................................................................................

Yes No

If "Yes," describe in Part IV.

Part I-C

Complete if the organization is exempt under section 501(c), except section 501(c)(3).

Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... right arrow

Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................ right arrow

Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b........... right arrow

Did the filing organization file Form 1120-POL for this year? ...................................................................

Yes No

Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.

(a) Name	(b) Address	(c) EIN	(d) Amount paid from filing organization's funds. If none, enter -0-.	(e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6

For Paperwork Reduction Act Notice, see the instructions for Form 990.

Cat. No. 50084S

Schedule C (Form 990) 2022

Page 2

Part II-A

Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).

A Check right arrow

if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures).
B Check right arrow

if the filing organization checked box A and "limited control" provisions apply.

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(a) Filing organization's totals	(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................	36,046
b	Total lobbying expenditures to influence a legislative body (direct lobbying) ........................	940,422
c	Total lobbying expenditures (add lines 1a and 1b) ............................................................	976,468
d	Other exempt purpose expenditures ...............................................................................	44,208,041
e	Total exempt purpose expenditures (add lines 1c and 1d) ..................................................	45,184,509
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.	1,000,000
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) .................................................	250,000
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................	0
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................	0
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ...................................................................................................................		Yes No

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) Total

2a	Lobbying nontaxable amount	1,000,000	1,000,000	1,000,000	1,000,000	4,000,000

b	Lobbying ceiling amount (150% of line 2a, column(e))					6,000,000

c	Total lobbying expenditures	433,684	487,610	309,406	976,468	2,207,168

d	Grassroots nontaxable amount	250,000	250,000	250,000	250,000	1,000,000

e	Grassroots ceiling amount (150% of line 2d, column (e))					1,500,000

f	Grassroots lobbying expenditures	131,276	192,464	41,695	36,046	401,481

Schedule C (Form 990) 2022

Page 3

Part II-B

Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).

For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.

(a)

Yes|No

(b)

Amount

During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:

Volunteers? ...........................................................................................................

Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........

Media advertisements? ...................................................................................................

Mailings to members, legislators, or the public? .............................................................................

Publications, or published or broadcast statements? ...........................................................

Grants to other organizations for lobbying purposes? ..........................................................

Direct contact with legislators, their staffs, government officials, or a legislative body? .......................

Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................

Other activities? ...................................................................................................................

Total. Add lines 1c through 1i ....................................................................................................

Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....

If "Yes," enter the amount of any tax incurred under section 4912 ...........................................

If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................

If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................

Part III-A

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).

Yes

Were substantially all (90% or more) dues received nondeductible by members? ...............................................

Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................

Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................

Part III-B

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."

Dues, assessments and similar amounts from members ......................................................................

Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).

Current year .............................................................................................................................

Carryover from last year ............................................................................................................

Total ...........................................................................................................................................

Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .

If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................

Taxable amount of lobbying and political expenditures. See Instructions .........................................

Part IV

Supplemental Information

Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.

Return Reference	Explanation

Schedule C (Form 990) 2022

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow

Attach to Form 990.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2022

Open to Public Inspection

Name of the organization

OCEANA INC

Employer identification number

51-0401308

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow

Number of states where property subject to conservation easement is located right arrow

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... right arrow

(ii)

Assets included in Form 990, Part X ............................... right arrow

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... right arrow

Assets included in Form 990, Part X ............................... right arrow

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2022

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment right arrow

Permanent endowment right arrow

Term endowment right arrow

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....
b	Buildings ....
c	Leasehold improvements	2,860,120	1,595,670	1,264,450
d	Equipment ....	1,369,787	1,226,394	143,393
e	Other .....	3,334,129	3,095,507	238,622
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				1,646,465

Schedule D (Form 990) 2022

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value
(1)RIGHT OF USE ASSET - OPERATING				6,638,308
(2)DEPOSITS				248,859
(3)DUE FROM AFFILIATE				13,478
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........				6,900,645

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
LEASE LIABILITY - OPERATING	9,712,559








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	9,712,559
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2022

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	48,050,873
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	2,129
b	Donated services and use of facilities .........	2b	837,468
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d	772,667
e	Add lines 2a through 2d .....................			2e	1,612,264
3	Subtract line 2e from line 1..................			3	46,438,609
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b	59,387
c	Add lines 4a and 4b....................			4c	59,387
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	46,497,996

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1	47,051,163
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a	837,468
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d	772,667
e	Add lines 2a through 2d....................			2e	1,610,135
3	Subtract line 2e from line 1...................			3	45,441,028
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b	59,387
c	Add lines 4a and 4b.....................			4c	59,387
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	45,500,415

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
PART X, LINE 2:	THE ORGANIZATION PERFORMED AN EVALUATION OF UNCERTAINTY IN INCOME TAXES FOR THE YEAR ENDED DECEMBER 31, 2023, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	SPECIAL EVENTS EXPENSE 772,667.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	STORE PURCHASING 59,387.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	SPECIAL EVENTS EXPENSE 772,667.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	STORE PURCHASING 59,387.

Schedule D (Form 990) 2022

Additional Data

Software ID:
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SCHEDULE F(Form 990)

Department of the Treasury
Internal Revenue Service

Statement of Activities Outside the United States

Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16. Right arrow

Attach to Form 990. Right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

Name of the organization
OCEANA INC

Employer identification number

51-0401308

Part I

General Information on Activities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.

For grantmakers. Does the organization maintain records to substantiate the amount of its grants and

other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used

to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.

Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)

(a) Region		(b) Number of offices in the region	(c) Number of employees, agents, and independent contractors in the region	(d) Activities conducted in region (by type) (such as, fundraising, program services, investments, grants to recipients located in the region)	(e) If activity listed in (d) is a program service, describe specific type of service(s) in the region	(f) Total expenditures for and investments in the region
	SOUTH AMERICA	3	55	PROGRAM SERVICES	MARINE SCIENCE, POLICY, AND COMMUNICATIONS	5,773,578
	EUROPE (INCLUDING ICELAND & GREENLAND)	5	54	PROGRAM SERVICES	MARINE SCIENCE, POLICY, AND COMMUNICATIONS	5,708,786
	NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES	1	15	PROGRAM SERVICES	MARINE SCIENCE, POLICY, AND COMMUNICATIONS	1,825,604
	SOUTH ASIA	1	21	PROGRAM SERVICES	MARINE SCIENCE, POLICY, AND COMMUNICATIONS	1,881,456
	CENTRAL AMERICA AND THE CARIBBEAN	1	13	PROGRAM SERVICES	MARINE SCIENCE, POLICY, AND COMMUNICATIONS	739,967
	NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES	0	0	GRANTMAKING		610,082
	EUROPE (INCLUDING ICELAND & GREENLAND)	0	0	GRANTMAKING		57,323
	EAST ASIA AND THE PACIFIC	0	0	GRANTMAKING		320,000
	CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS,			FUNDRAISING
	NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES			FUNDRAISING
	SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR,			FUNDRAISING
	EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM			FUNDRAISING





3a	Sub-total ....	11	158			16,916,796
b	Total from continuation sheets to Part I ...	0	0			0
c	Totals (add lines 3a and 3b)	11	158			16,916,796

For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2023

Schedule F (Form 990) 2023

Page 2

Part II

Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.

(c) Region	(d) Purpose of grant	(e) Amount of cash grant	(f) Manner of cash disbursement	(g) Amount of noncash assistance
NORTH AMERICA	SUPPORT OCEANA CANADA'S ACTIVITIES TO PRESERVE AND RESTORE THE BOUNTY OF THE OCEAN AND PROTECT OCEAN RESOURCES IMPORTANT FOR THE ECONOMY AND COMMUNITIES	610,082	WIRE TRANSFER	0
CENTRAL AMERICA AND THE CARIBBEAN	SUPPORT SFS JAPAN'S EFFORTS TO BUILD PUBLIC AWARENESS OF SUSTAINABLE SEAFOOD AND COMPEL LEADERS TO ACT ON FISHERIES SUSTAINABILITY	320,000	WIRE TRANSFER	0
EUROPE (INCLUDING ICELAND AND GREENLAND)	COLLABORATE TO ENCOURAGE THE EUROPEAN COMMISSION TO PUBLISH A REGISTER OF EU-OWNED VESSELS REGISTERED UNDER NON-EU FLAGS.	7,323	WIRE TRANSFER	0
EUROPE (INCLUDING ICELAND & GREENLAND)	EDUCATE INDIVIDUALS AND MEMBERS OF THE SAILING AND BOATING COMMUNITY TOWARD RESTORING OCEAN HEALTH	50,000	WIRE TRANSFER	0

2	Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......	4
3	Enter total number of other organizations or entities .......................

Schedule F (Form 990) 2023

Schedule F (Form 990) 2023Page 3

Part III

Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 16.

Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance		(b) Region	(c) Number of recipients	(d) Amount of cash grant	(e) Manner of cash disbursement	(f) Amount of noncash assistance	(g) Description of noncash assistance	(h) Method of valuation (book, FMV, appraisal, other)

Schedule F (Form 990) 2023

Page 4

Part IV

Foreign Forms

Schedule F (Form 990) 2023

Page 5

Part V

Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information. See instructions.

ReturnReference	Explanation
PART I, LINE 2:	OCEANA MAKES GRANTS TO FOREIGN ORGANIZATIONS OR INDIVIDUALS. HOWEVER, ON OCCASION OCEANA WILL MAKE A GRANT IN FURTHERANCE OF ITS MISSION. IN DOING SO, OCEANA MONITORS THE USE OF THE GRANT IN A MANNER APPROPRIATE UNDER THE CIRCUMSTANCES, INCLUDING THE NATURE OF THE GRANTEE AND THE PURPOSE OF THE GRANT.
PART I, LINE 3:	OCEANA REPORTED THE EXPENDITURES BASED ON THE ACCOUNTING METHOD USED IN ITS AUDITED FINANCIAL STATEMENTS WHICH IS ON AN ACCRUAL BASIS.

Schedule F (Form 990) 2023

Additional Data

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SCHEDULE G (Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information Regarding
Fundraising or Gaming Activities

Complete if the organization answered "Yes" on Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

Name of the organization
OCEANA INC

Employer identification number

51-0401308

Part I

Fundraising Activities.Complete if the organization answered "Yes" on Form 990, Part IV, line 17.

Form 990-EZ filers are not required to complete this part.

Indicate whether the organization raised funds through any of the following activities. Check all that apply.

a	Mail solicitations	e	Solicitation of non-government grants
b	Internet and email solicitations	f	Solicitation of government grants
c	Phone solicitations	g	Special fundraising events
d	In-person solicitations

Did the organization have a written or oral agreement with any individual (including officers, directors, trustees

or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?

YesNo

If "Yes," list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.

(i) Name and address of individual or entity (fundraiser)		(ii) Activity	(iii) Did fundraiser have custody or control of contributions?		(iv) Gross receipts from activity	(v) Amount paid to (or retained by) fundraiser listed in col. (i)	(vi) Amount paid to (or retained by) organization
			Yes	No
	M&R STRATEGIC SERVICES INC 1101 CONNECTICUT AVENUE NW 7TH FL WASHINGTON, DC20036	ASSISTS WITH ONLINE FUNDRAISING CAMPAIGNS THROUGH STRATEGY A		No	216,729	152,616	64,113
	CHARITY BUZZ 437 FIFTH AVENUE 11TH FLOOR NEW YORK, NY10016	CONDUCTED LIVE AND SILENT AUCTIONS FOR THE NY GALA FUNDRAISI	Yes		68,830	19,640	49,190








Total . . . . . . . . . . . . . . . . . . . .					285,559	172,256	113,303

List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.

AL, AK, AZ, AR, CA, CO, CT, DE, DC, FL, GA, HI, ID, IL, IN, IA, KS, KY, LA, ME, MD, MA, MI, MN, MS, MO, MT, NE, NH, NJ, NM, NY, NC, OH, OK, OR, PA, RI, SC, SD, TN, TX, UT, VT, VA, WA, WV, WI, WY

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50083H

Schedule G (Form 990) 2023

Page 2

Part II

Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.

		(a) Event #1 SEACHANGE (event type)	(b) Event #2 NEW YORK CITY BENEFIT (event type)	(c) Other events 1 (total number)	(d) Total events (add col. (a) through col. (c))
1	Gross receipts . . . . .	1,435,069	2,756,157	545,465	4,736,691
2	Less: Contributions . . . .	1,154,000	2,633,363	415,177	4,202,540
3	Gross income (line 1 minus line 2) . . . . . .	281,069	122,794	130,288	534,151

4	Cash prizes . . . . .
5	Noncash prizes . . . .
6	Rent/facility costs . . . .	70,000			70,000
7	Food and beverages . . .	252,988	103,401	40,900	397,289
8	Entertainment . . . .	177,900	16,364	88,100	282,364
9	Other direct expenses . . .	9,261	5,753	8,000	23,014
10	Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . .				772,667
11	Net income summary. Subtract line 10 from line 3, column (d). . . . . . . . . .				-238,516

Part III

Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.

		(a) Bingo	(b) Pull tabs/Instant bingo/progressive bingo	(c) Other gaming	(d) Total gaming (add col.(a) through col.(c))
1	Gross revenue . . . . .

2	Cash prizes . . . . .
3	Noncash prizes . . . .
4	Rent/facility costs . . . .
5	Other direct expenses . . .

Volunteer labor . . . .

	Yes %
	No

	Yes %
	No

	Yes %
	No

Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . . right arrow

Net gaming income summary. Subtract line 7 from line 1, column (d). . . . . . . . . right arrow

Enter the state(s) in which the organization conducts gaming activities:

Is the organization licensed to conduct gaming activities in each of these states? . . . . . . . .

YesNo

If "No," explain:

10a

Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? . . .

YesNo

If "Yes," explain:

Schedule G (Form 990) 2023

Page 3

Does the organization conduct gaming activities with nonmembers? . . . . . . . . . . .

YesNo

Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity

formed to administer charitable gaming? . . . . . . . . . . . . . . . . .

YesNo

Indicate the percentage of gaming activity conducted in:

The organization's facility . . . . . . . . . . . . . . . . . .

13a

An outside facility . . . . . . . . . . . . . . . . . . . .

13b

Enter the name and address of the person who prepares the organization's gaming/special events books and records:

Name

Address

15a

Does the organization have a contract with a third party from whom the organization receives gaming

revenue? . . . . . . . . . . . . . . . . . . . . . . . .

YesNo

If "Yes," enter the amount of gaming revenue received by the organization right arrow

$ and the

amount of gaming revenue retained by the third party right arrow

$ .

If "Yes," enter name and address of the third party:

Name

Address

Gaming manager information:

Name

Gaming manager compensation right arrow

Description of services provided right arrow

Director/officer Employee Independent contractor

Mandatory distributions:

Is the organization required under state law to make charitable distributions from the gaming proceeds to

retain the state gaming license? . . . . . . . . . . . . . . . . . . .

YesNo

Enter the amount of distributions required under state law distributed to other exempt organizations or spent

in the organization's own exempt activities during the tax year right arrow

Part IV

Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions.

Return Reference	Explanation
PART I, LINE 2B, COLUMN III	CHARITY BUZZ COLLECTED AND PROCESSED THE WINNING AUCTION BID PAYMENTS FOR OCEANA'S FUNDRAISING EVENT, SEACHANGE.
PART I, LINE 2B, COLUMN (V)	DURING THE YEAR ENDED DECEMBER 31, 2023, M&R STRATEGIC SERVICES, INC. WAS COMPENSATED A TOTAL OF $186,061. OF THIS AMOUNT, $152,616 WAS RELATED TO PROFESSIONAL FUNDRAISING CONSULTING. M&R STRATEGIC SERVICES, INC. ALSO PROVIDED DIGITAL ADVERTISING AND AD BUYING.

Schedule G (Form 990) 2023

Additional Data

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Schedule I
(Form 990)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization
OCEANA INC

Employer identification number
51-0401308

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient

that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC section (if applicable)	(d) Amount of cash grant	(h) Purpose of grant or assistance
(1) CENTER FOR STRATEGIC AND INTERNATIONAL STUDIES INC 1616 RHODE ISLAND AVENUE NW WASHINGTON,DC20036	52-1501082	501(C)(3)	90,625	SUPPORT THE "JOINT CAMPAIGN ON ILLEGAL, UNREPORTED AND UNREGULATED (IUU) FISHING, TRANSPARENCY AND HUMAN RIGHTS" PROJECT.
(2) THE CAMPANILE FOUNDATION 5500 CAMPANILE DRIVE SAN DIEGO,CA92182	33-0868418	501(C)(3)	80,000	PROVIDE SUPPORT FOR THE CENTER FOR BRAZILIAN STUDIES AT SAN DIEGO STATE UNIVERSITY
(3) TIDES CENTER (ICAR) 1014 TORNEY AVENUE SAN FRANCISCO,CA94129	94-3213100	501(C)(3)	56,250	SUPPORT THE INTERNATIONAL CORPORATE ACCOUNTABILITY ROUNDTABLE.
(4) AMERICAN UNIVERSITY 4400 MASSACHUSETTS AVE NW WASHINGTON,DC20016	53-0196549	501(C)(3)	52,543	THIS PROJECT USES THE AQUATIC RESOURCE TRADE IN SPECIES (ARTIS) DATABASE AND FOCUSES ON IMPROVING AND ANALYZING PATTERNS RELATED TO DISTANT WATER FISHING (DWF) AND FISHMEAL AND FISH OIL (FMFO).
(5) SURF INDUSTRY MANUFACTURERS ASSOCIATION ENVIRONMENTAL FUND 7171 WARNER AVE SUITE B13 HUNTINGTON BEACH,CA92647	31-1479679	501(C)(3)	40,000	2023 OCEANA ANNUAL DONATION TO ASSIST ORGANIZATION WHOSE EFFORTS ARE FOCUSED ON ENHANCING THE OCEANIC ENVIRONMENT.
(6) NATIONAL MARINE SANCTUARY FOUNDATION INC 8455 COLESVILLE RD SUITE 1275 SILVER SPRING,MD20910	94-3370994	501(C)(3)	12,500	CO-SPONSORSHIP OF NEW MEMBER OF CONGRESS RECEPTION.
(7) SHOREFAST US FUND PO BOX 802 CONWAY,WA98238	84-1733717	501(C)(3)	7,540	GENERAL SUPPORT OF THE SHOREFAST US FUND FOR THE DEVELOPMENT OF PROJECTS THAT WILL HELP TO BUILD ECONOMIC AND CULTURAL RESILIENCE ON FOGO ISLAND.
(8) GREEN CORPS 1543 WAZEE ST SUITE 300 DENVER,CO80202	23-2687791	501(C)(3)	6,000	PROVIDE SUPPORT FOR A NEW GENERATION OF ENVIRONMENTAL ORGANIZERS.

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) 2023

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance	(b) Number of recipients	(c) Amount of cash grant	(d) Amount of noncash assistance	(e) Method of valuation (book, FMV, appraisal, other)	(f) Description of noncash assistance

(1)
(2)
(3)
(4)
(5)
(6)
(7)

Part IV

Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.

Return Reference	Explanation
PART I, LINE 2:	ON OCCASION OCEANA WILL MAKE A GRANT IN FURTHERANCE OF ITS MISSION. IN DOING SO, OCEANA MONITORS THE USE OF THE GRANT IN A MANNER APPROPRIATE UNDER THE CIRCUMSTANCES, INCLUDING THE NATURE OF THE GRANTEE AND THE PURPOSE OF THE GRANT.

Schedule I (Form 990) 2023

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Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic

Attach to Form 990.
medium right arrow graphic

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

Name of the organization

OCEANA INC

Employer identification number

51-0401308

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Yes

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2023

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1ANDREW F SHARPLESS CHIEF EXECUTIVE OFFICER	(i) (ii)	548,376 ------------- 0	0 ------------- 0	0 ------------- 0	39,600 ------------- 0	23,273 ------------- 0	611,249 ------------- 0	0 ------------- 0
2JAMES F SIMON PRESIDENT & GENERAL COUNSEL	(i) (ii)	432,751 ------------- 0	0 ------------- 0	0 ------------- 0	39,600 ------------- 0	28,784 ------------- 0	501,135 ------------- 0	0 ------------- 0
3JACQUELINE SAVITZ CHIEF POLICY OFFICER, NORTH AMERICA	(i) (ii)	312,917 ------------- 0	8,000 ------------- 0	0 ------------- 0	39,600 ------------- 0	23,398 ------------- 0	383,915 ------------- 0	0 ------------- 0
4CHRISTOPHER M SHARKEY CHIEF FINANCIAL OFFICER	(i) (ii)	304,534 ------------- 0	0 ------------- 0	0 ------------- 0	37,514 ------------- 0	20,390 ------------- 0	362,438 ------------- 0	0 ------------- 0
5KATHY WHELPLEY CHIEF OF STAFF	(i) (ii)	278,425 ------------- 0	0 ------------- 0	0 ------------- 0	34,231 ------------- 0	28,909 ------------- 0	341,565 ------------- 0	0 ------------- 0
6NANCY GOLDEN VP, GLOBAL DEVELOPMENT	(i) (ii)	284,759 ------------- 0	0 ------------- 0	0 ------------- 0	34,258 ------------- 0	13,836 ------------- 0	332,853 ------------- 0	0 ------------- 0
7MATTHEW LITTLEJOHN SR. VP, STRATEGIC INITIATIVES	(i) (ii)	259,625 ------------- 0	0 ------------- 0	0 ------------- 0	32,431 ------------- 0	28,909 ------------- 0	320,965 ------------- 0	0 ------------- 0
8SONYA BETHEA SR. DIR., GLOBAL HUMAN RESOURCES	(i) (ii)	231,552 ------------- 0	0 ------------- 0	0 ------------- 0	28,043 ------------- 0	13,836 ------------- 0	273,431 ------------- 0	0 ------------- 0
9BETH LOWELL-NIEMEC VICE PRESIDENT, UNITED STATES	(i) (ii)	207,026 ------------- 0	0 ------------- 0	0 ------------- 0	26,644 ------------- 0	28,909 ------------- 0	262,579 ------------- 0	0 ------------- 0
10ERIC BILSKY SR ATTORNEY ASSISTANT GENERAL COUNSEL	(i) (ii)	216,778 ------------- 0	0 ------------- 0	0 ------------- 0	25,959 ------------- 0	3,443 ------------- 0	246,180 ------------- 0	0 ------------- 0
11PASCALE MOEHRLE EXECUTIVE DIRECTOR, EUROPE	(i) (ii)	234,006 ------------- 0	1,475 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	235,481 ------------- 0	0 ------------- 0

Schedule J (Form 990) 2023

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation
PART I, LINE 7	JACQUELINE SAVITZ, CHIEF POLICY OFFICER IN NORTH AMERICA, AND PASCALE MOEHRLE, EXECUTIVE DIRECTOR IN EUROPE, RECEIVED BONUSES IN 2023. THESE BONUSES ARE DISCLOSED IN SCHEDULE J, PART II, COLUMN B(II).

Schedule J (Form 990) 2023

Additional Data

Software ID:
Software Version:

- TIN:

Schedule L
(Form 990)

Department of the Treasury
Internal Revenue Service

Transactions with Interested Persons

Complete if the organization answered "Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.
Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

Name of the organization

OCEANA INC

Employer identification number

51-0401308

Part I

Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and section 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.

1(a) Name of disqualified person	(c) Description of transaction	(d) Corrected?
1(a) Name of disqualified person	(c) Description of transaction	Yes	No

Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958. ........................... $

Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ........ $

Part II

Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22

(a) Name of interested person	(b) Relationship with organization	(c) Purpose of loan	(d) Loan to or from the organization?		(e) Original principal amount	(f) Balance due	(g) In default?		(h) Approved by board or committee?		(i) Written agreement?
(a) Name of interested person	(b) Relationship with organization	(c) Purpose of loan	To	From	(e) Original principal amount	(f) Balance due	Yes	No	Yes	No	Yes	No




Total ............... $

Part III

Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.

(a) Name of interested person	(b) Relationship between interested person and the organization	(c) Amount of assistance	(d) Type of assistance	(e) Purpose of assistance

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50056A

Schedule L (Form 990) 2023

Page 2

Part IV

Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.

(a) Name of interested person	(b) Relationship between interested person and the organization	(c) Amount of transaction	(d) Description of transaction	(e) Sharing of organization's revenues?
(a) Name of interested person		(c) Amount of transaction	(d) Description of transaction	Yes	No
(1) SARAH BEDOLFE	SARAH IS THE DAUGHTER OF BOARD DIRECTOR, HERBERT M. BEDOLFE, III	80,377	SARAH L. BEDOLFE IS AN EMPLOYEE OF OCEANA AND HER TOTAL COMPENSATION PAID FOR THE YEAR ENDED DECEMBER 31, 2023 WAS $80,377.		No

Part V

Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).

Return Reference	Explanation

Schedule L (Form 990) 2023

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE M
(Form 990)

Department of the Treasury

Internal Revenue Service

Noncash Contributions

Complete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image

Attach to Form 990.
Right pointing arrow large image

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

Name of the organization

OCEANA INC

Employer identification number

51-0401308

Part I

Types of Property

	(a) Check if applicable	(b) Number of contributions or items contributed	(c) Noncash contribution amounts reported on Form 990, Part VIII, line 1g	(d) Method of determining noncash contribution amounts
1 Art—Works of art ....
2 Art—Historical treasures .
3 Art—Fractional interests ..
4 Books and publications ..
5 Clothing and household goods .......	X		51,826
6 Cars and other vehicles ..
7 Boats and planes ....
8 Intellectual property ...
9 Securities—Publicly traded .	X	2,075	402,887	FAIR MARKET VALUE
10 Securities—Closely held stock .
11 Securities—Partnership, LLC, or trust interests ....
12 Securities—Miscellaneous ..
13 Qualified conservation contribution—Historic structures .....
14 Qualified conservation contribution—Other ...
15 Real estate—Residential .
16 Real estate—Commercial ..
17 Real estate—Other ...
18 Collectibles .....
19 Food inventory ...
20 Drugs and medical supplies .
21 Taxidermy ......
22 Historical artifacts ....
23 Scientific specimens ..
24 Archeological artifacts ...
25 Other ( )
26 Other ( )
27 Other ( )
28 Other ( )

Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement

Yes

30a

During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which isn't required to be used for exempt purposes for the entire holding period? ...................

30a

If "Yes," describe the arrangement in Part II.

Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?

Yes

32a

Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash

contributions? ..........................

32a

Yes

If "Yes," describe in Part II.

If the organization didn't report an amount in column (c) for a type of property for which column (a) is checked,

describe in Part II.

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 51227J

Schedule M (Form 990) (2023)

Page 2

Part IISupplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.

Return Reference	Explanation
PART I, LINE 32B:	CHARITY BUZZ SOLICITED, COLLECTED, AND PROCESSED NON-CASH DONATIONS RELATED TO OCEANA'S FUNDRAISING EVENTS.

Schedule M (Form 990) (2023)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

OCEANA INC

Employer identification number

51-0401308

Return Reference	Explanation
FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION'S MISSION:	OCEANA'S MISSION IS TO PROTECT AND RESTORE THE WORLD'S OCEANS. AS THE WORLD'S LARGEST INTERNATIONAL ORGANIZATION FOCUSED SOLELY ON OCEAN CONSERVATION, OCEANA DEVELOPS TARGETED, SCIENCE-BASED, THREE-TO-FIVE-YEAR CAMPAIGNS TO ACHIEVE PRACTICAL AND MEASURABLE OUTCOMES FOR THE OCEANS. WITH OFFICES IN 9 COUNTRIES AND THE EUROPEAN UNION, OCEANA BENEFITS FROM LOCAL KNOWLEDGE AND EXPERTISE THAT IS GUIDED BY CENTRAL LEADERSHIP AND SUPPORT IN OUR HEADQUARTERS IN WASHINGTON, DC. OCEANA EMPLOYS MORE THAN 285 INDIVIDUALS GLOBALLY. TODAY, OCEANA HAS GROWN FROM AN AMBITIOUS START-UP TO AN INTERNATIONAL ORGANIZATION WITH A RECORD OF RESULTS ON FOUR CONTINENTS. TOGETHER WITH OUR ALLIES, WE HAVE WON MORE THAN 300 SIGNIFICANT POLICY VICTORIES AND PROTECTED MORE THAN 4 MILLION SQUARE MILES OF OCEAN HABITAT. OCEANA SUPPORTS SCIENCE-DRIVEN OCEAN MANAGEMENT IN THE MOST PRODUCTIVE PARTS OF THE WORLD'S OCEANS, WITH TEAMS WORKING IN COUNTRIES WHICH CONTROL MORE THAN A QUARTER OF THE WORLD'S WILD OCEAN FISHERIES (BY CATCH): THE UNITED STATES, THE EUROPEAN UNION COUNTRIES, THE UNITED KINGDOM, BELIZE, BRAZIL, CANADA, CHILE, MEXICO, PERU AND THE PHILIPPINES. OCEANA'S CAMPAIGNS CARRY OUT SIX KEY STRATEGIES: - STOP OVERFISHING THROUGH SCIENCE-BASED FISHERY MANAGEMENT AND BY DETERRING ILLEGAL FISHING; - REDUCE BYCATCH BY IMPROVING MONITORING AND REPORTING, SETTING BYCATCH LIMITS FOR FISHERIES, AND ENCOURAGING FISHERS TO USE MORE SELECTIVE, SAFER GEAR; - PROTECT HABITATS AND THE ECOSYSTEMS THAT DEPEND ON THEIR HEALTH; - EXPAND TRANSPARENCY OF FISHING ACTIVITY AND GOVERNMENT DECISION-MAKING PROCESSES; - CURB POLLUTION BY STOPPING THE EXPANSION OF OFFSHORE OIL DRILLING AND REDUCING THE PRODUCTION OF SINGLE-USE PLASTICS; AND - PROTECT SPECIES THREATENED BY EXTINCTION FROM DESTRUCTIVE COMMERCIAL ACTIVITIES. OCEANA'S CAMPAIGNS HAVE DEMONSTRATED THE EFFECTIVENESS OF THESE STRATEGIES FOR RESTORING OCEANS. WITH SOUND POLICIES IN PLACE, OCEAN ECOSYSTEMS RECOVER, OFTEN RAPIDLY, AND ABUNDANT FISHERIES RETURN, EVEN EXCEEDING FORMER LEVELS. A FULLY PRODUCTIVE OCEAN CAN PROVIDE A MEAL A DAY FOR A BILLION PEOPLE, FOREVER. TOGETHER WITH OUR ALLIES, WE ARE SAVING THE OCEANS TO FEED THE WORLD.
FORM 990, PART III, LINE 4A	CHILE HABITAT PROTECTION THE COUNCIL OF MINISTERS FOR SUSTAINABILITY IN CHILE APPROVED THE CREATION OF THE HUMBOLDT ARCHIPELAGO MULTI-USE MARINE COASTAL PROTECTED AREA (AMCP-MU IN SPANISH), MARKING ONE OF THE COUNTRY'S MOST IMPORTANT ENVIRONMENTAL ACHIEVEMENTS. THE NEW PROTECTED AREA, WHICH MEASURES MORE THAN 5,700 SQUARE KILOMETERS (2,200 SQUARE MILES), WILL SAFEGUARD ONE OF THE MOST BIODIVERSE ECOSYSTEMS IN CHILE, WHILE ALSO PROMOTING SUSTAINABLE DEVELOPMENT FOR LOCAL COMMUNITIES. THIS NATIONAL DESIGNATION WILL RAISE THE ENVIRONMENTAL ASSESSMENT STANDARDS FOR POTENTIAL INDUSTRIAL DEVELOPMENT PROJECTS IN THE HUMBOLDT ARCHIPELAGO AREA, INCLUDING FOR THE DOMINGA PORT MINING PROJECT, WHICH OCEANA AND OUR ALLIES CAMPAIGNED AGAINST AND FOUGHT IN COURT FOR YEARS. DOMINGA AND OTHER SIMILAR PROJECTS WOULD ENCROACH ON THIS IMPORTANT FEEDING AREA FOR MANY MARINE SPECIES INCLUDING BLUE WHALES AND THE VULNERABLE HUMBOLDT PENGUIN POPULATION. INDUSTRIAL PROJECTS ALSO THREATEN THE 'UPWELLING' PHENOMENON THAT OCCURS IN THE HUMBOLDT ARCHIPELAGO, WHICH FERTILIZES THE WATER AND ALLOWS PHYTOPLANKTON, THE BASE OF THE FOOD WEB, TO FLOURISH. THE NEW PROTECTED AREA ALSO PRESERVES ARTISANAL FISHING AND ECO-TOURISM, BOTH OF WHICH ARE SUSTAINABLE AND CRITICAL TO SUPPORTING THE LOCAL ECONOMY. IN JANUARY 2023, CHILE'S GOVERNMENT DESIGNATED PROTECTIONS FOR AN ANCHOVETA REPRODUCTIVE AREA OF 800 SQ KM IN PISAGUA TO PROTECT CRITICAL ANCHOVETA SPAWNING HABITAT. SEVERAL SCIENTIFIC EXPEDITIONS CARRIED OUT BY OCEANA AND ARTURO PRAT UNIVERSITY CONFIRMED THAT PISAGUA SEA IS AN AREA OF HIGH ECOSYSTEM VALUE WITH 15 SPECIES OF MARINE MAMMALS AND 49 SPECIES OF SEABIRDS. IN TOTAL 143 SPECIES WERE FOUND. WITH THESE PROTECTIONS, THE AREA'S ECOLOGICAL, ECONOMIC, AND CULTURAL SIGNIFICANCE WILL BE PRESERVED. THIS IS THE FIRST PROTECTED AREA IN CHILE WHERE PROTECTIONS FOR ARTISANAL FISHERIES ARE EXPLICITLY INCLUDED IN THE STATED CONSERVATION OBJECTIVES. IN COLLABORATION WITH THE JUAN FERNNDEZ COMMUNITY AND THE CHILEAN GOVERNMENT, OCEANA HELPED TO ESTABLISH THE JUAN FERNNDEZ MPAS SEA COUNCIL FOR COMMUNITY/GOVERNMENT JOINT MANAGEMENT OF THE MPA. THE COMMUNITY VOTED IN A DEMOCRATIC PROCESS TO ELECT SEVEN REPRESENTATIVE MEMBERS (FISHERS, WOMEN, THE ELDERLY, TOURISM, AND ONE OPEN SEAT) TO THE COUNCIL. OCEANA SUPPORTED A LOCAL TEAM IN AN ISLAND-WIDE PROCESS TO ENGAGE AND SUPPORT THE COMMUNITY IN ASSUMING RESPONSIBILITY FOR THE MANAGEMENT OF ITS MPA. END OVERFISHING AND REBUILD STOCKS CHILE'S CONGRESS PASSED THE BENTHIC LAW WHICH WILL IMPROVE THE REGULATION AND EXTRACTION OF KELP AND HELP PROTECT THE UNDERWATER FORESTS WHERE KELP IS FOUND. THE BENTHIC LAW, FIVE YEARS IN THE MAKING, INTRODUCES SUBSTANTIAL IMPROVEMENTS TO THE MANAGEMENT OF KELP, KEY ECOSYSTEMS FOR MARINE LIFE THAT CURRENTLY SUFFER FROM ILLEGAL EXTRACTION, AND THE LACK OF OFFICIAL INFORMATION REGARDING THEIR CONSERVATION STATUS. THIS LAW IS A MAJOR VICTORY FOR THE THOUSANDS OF ARTISANAL KELP FISHERS THAT RELY ON EXTRACTION FOR THEIR LIVELIHOODS, BY DEFINING THE TECHNIQUES AND TOOLS PERMITTED IN KELP EXTRACTION, STRENGTHENING KELP MANAGEMENT INCLUDING RECOVERY REQUIREMENTS, AND ESTABLISHING REGULATIONS FOR PROTECTED SPECIES AND AREAS. WE CONTINUE TO WORK CLOSELY WITH ARTISANAL FISHERS AND THEIR LEADERS ON OUR CAMPAIGN TO GET MEASURES IN PLACE, SUCH AS SEASONAL CLOSURES AND ELECTRONIC TRACEABILITY, TO ALLOW SOUTHERN HAKE TO RECOVER. OUR PILOT PROJECT HAS DOCUMENTED THE SUPPLY CHAIN, AND WE ARE DEVELOPING MANAGEMENT RECOMMENDATIONS IN PARTNERSHIP WITH ARTISANAL FISHERS THAT WILL BE NEEDED FOR THE FISHERY TO RECOVER. THE LOCAL GOVERNMENT AND THE FISHERS HAVE ASKED FOR A SECOND STAGE OF OUR TRACEABILITY AND MARKETING PILOT PROGRAM, AND WE ARE HELPING THE GOVERNMENT REVIEW ITS FEASIBILITY.
FORM 990, PART III, LINE 4A	EUROPE DEFENDING SUSTAINABLE FISHERIES MANAGEMENT IN EUROPE THE EUROPEAN UNION SET MORE SUSTAINABLE CATCH LIMITS FOR THE FISHERIES IT MANAGES EXCLUSIVELY IN THE NORTHEAST ATLANTIC OCEAN AND THE MEDITERRANEAN SEA FOR 2024. FOR ATLANTIC FISHERIES, 87% OF THE CATCH LIMITS WERE SET IN LINE WITH SCIENTIFIC RECOMMENDATIONS, NEARLY ALL THE CURRENT CATCH BY WEIGHT. ALSO THIS YEAR, IN THE WESTERN MEDITERRANEAN, FISHING EFFORT BY DESTRUCTIVE TRAWLERS WAS REDUCED BY 9.5% AND CATCH LIMITS WERE LOWERED FOR VARIOUS DEEP-SEA SHRIMPS. OCEANA AND OUR ALLIES CAMPAIGNED FOR THESE CHANGES ACROSS THE EU AND HELPED DRIVE PUBLIC SUPPORT AND ENGAGEMENT. OCEANA WILL CONTINUE TO CAMPAIGN FOR SUSTAINABLE FISHERIES MANAGEMENT IN EU WATERS. THE GENERAL FISHERIES COMMISSION FOR THE MEDITERRANEAN (GFCM) CREATED A SANCTION SYSTEM THAT WILL ALLOW IT TO PENALIZE STATES THAT FAIL TO TACKLE OVERFISHING OR ILLEGAL FISHING BY THEIR FLEETS. THIS ACTION, WHICH IS THE RESULT OF CAMPAIGNING BY OCEANA AND ITS ALLIES, IS ESSENTIAL TO RESTORING FISH POPULATIONS IN THE MEDITERRANEAN SEA, ONE OF THE MOST OVERFISHED SEAS ON EARTH. STARTING IN 2025, THE GFCM WILL BE ABLE TO SANCTION COUNTRIES THAT FAIL TO TAKE ACTION WHEN THEIR TRAWL FLEETS FISH IN NO-TRAWL AREAS, OR IF THEY FAIL TO FOLLOW RULES ON FISHING GEAR OR CATCH RESTRICTIONS. THESE PENALTIES CAN INCLUDE RESTRICTING FISHING AUTHORIZATIONS OR REDUCING THE ALLOWED FISHING DAYS AT SEA. PRIOR TO THE GFCM'S DECISION, OCEANA, CLIENTEARTH, AND THE ENVIRONMENTAL JUSTICE FOUNDATION PREPARED A LEGAL ANALYSIS, WHICH FOUND THAT THE GFCM COULD ESTABLISH SUCH A SYSTEM. OCEANA CONTINUES TO URGE MEDITERRANEAN COUNTRIES TO FOLLOW THROUGH ON THEIR COMMITMENTS AND RESTORE FISH POPULATIONS AND ECOSYSTEMS. ELIMINATING ILLEGAL, UNREPORTED AND UNREGULATED (IUU) FISHING THROUGH TRANSPARENCY THE EUROPEAN COMMISSION, THE EUROPEAN PARLIAMENT, AND THE COUNCIL ENACTED A NEW LAW THAT REQUIRES ALL EUROPEAN UNION (EU) FISHING VESSELS, INCLUDING 49,000 SMALL-SCALE VESSELS, TO INSTALL AND USE TRACKING SYSTEMS BY 2030 AT THE LATEST. TRACKING SYSTEMS HAVE NUMEROUS BENEFITS FOR THE OCEAN, INCLUDING PROMOTING SUSTAINABLE FISHERIES BY INCREASING TRANSPARENCY ABOUT FISHING ACTIVITIES. SIMULTANEOUSLY, THEY EMPOWER FISHERS BY INVOLVING THEM IN FISHERIES MANAGEMENT, AND THEY ENABLE RAPID EMERGENCY RESPONSE IN THE CASE OF SAFETY ISSUES AT SEA. THE LAW ALSO REQUIRES MORE TRANSPARENCY FROM EU COUNTRIES, WHICH MUST NOW DISCLOSE NATIONAL ENFORCEMENT ACTIONS, INCLUDING THE ANNUAL NUMBER OF INFRINGEMENTS DETECTED AND SANCTIONS IMPOSED. THEY MUST ALSO SET UP A DIGITAL TRACEABILITY SYSTEM TO PROVIDE KEY INFORMATION (SPECIES AND ORIGIN) TO AUTHORITIES FOR ALL SEAFOOD PRODUCTS ON THE EU MARKET. THIS LAW, WHICH FOLLOWS CAMPAIGNING BY OCEANA AND OUR ALLIES, WILL ENHANCE TRANSPARENCY, OPTIMIZE FISHING EFFICIENCY, AND HELP COMBAT ILLEGAL FISHING. THE GOVERNMENT OF SPAIN SANCTIONED 25 SPANISH-FLAGGED FISHING VESSELS FOR REPEATEDLY DISABLING THEIR AUTOMATIC IDENTIFICATION SYSTEM (AIS) DEVICES. THE SANCTIONS, WITH FINES OF UP TO 60,000 EUROS (US$65,000), ARE A DIRECT RESULT OF OCEANA'S ANALYSIS AND CLOSE COLLABORATION WITH THE SPANISH ADMINISTRATION. OCEANA FOUND THE SANCTIONED VESSELS APPEARED TO BE FISHING NEAR ARGENTINIAN WATERS BETWEEN 2018 AND 2021 WITH THEIR AIS TRACKERS TURNED OFF. THESE VESSELS SPENT NEARLY TWICE AS MUCH TIME WITH AIS DEVICES OFF AS THEY DID VISIBLY FISHING. VESSELS ARE KNOWN TO TURN OFF THEIR AIS TRACKERS TO AVOID BEING SEEN, POSSIBLY TO ENGAGE IN FISHING THAT IS NOT AUTHORIZED. BROADCASTING AIS VESSEL LOCATION DATA IS REQUIRED BY SPAIN AND THE EUROPEAN UNION TO GUARANTEE SAFETY AT SEA. FOLLOWING CAMPAIGNING BY OCEANA AND ITS ALLIES, THE EUROPEAN COMMISSION RELEASED A PUBLIC DATABASE THAT ALLOWS ANYONE TO SEARCH FOR INFORMATION ABOUT EU-FLAGGED VESSELS AUTHORIZED TO FISH OUTSIDE OF EUROPEAN UNION (EU) WATERS. AS A MEASURE TO INCREASE TRANSPARENCY, THE DATABASE PUBLISHES INFORMATION ON EACH VESSEL, INCLUDING: WHAT WATERS IT IS AUTHORIZED TO FISH OUTSIDE OF THE EU AND FOR HOW LONG; THE FISHING GEAR IT IS ALLOWED TO USE; AND ITS TARGET SPECIES. PRIOR TO THIS VICTORY, PUBLIC INFORMATION ABOUT THE ACTIVITIES OF EU-FLAGGED VESSELS FISHING OUTSIDE OF EU WATERS WAS LIMITED OR NON-EXISTENT, ALLOWING THESE VESSELS TO OPERATE WITH LITTLE SCRUTINY. OCEANA'S CAMPAIGNING WAS CRITICAL IN MAKING THIS DATABASE A REALITY, WHICH WILL HELP SHINE A LIGHT ON FISHING VESSEL ACTIVITY AND DETER ILLEGAL, UNREPORTED, AND UNREGULATED (IUU) FISHING. BUILDING EFFECTIVENESS OF THE MPA NETWORK IN EUROPE THE SPANISH GOVERNMENT DESIGNATED SEVEN NEW MARINE PROTECTED AREAS (MPAS) IN THREE SPANISH MARINE REGIONS. THESE AREAS, RICH IN BIODIVERSITY AND VULNERABLE ECOSYSTEMS, WILL BE PART OF THE NATURA 2000 NETWORK, WHICH INCLUDES THE NATURAL AREAS OF GREATEST ECOLOGICAL VALUE IN THE EUROPEAN UNION. WITH THIS DESIGNATION, THE TOTAL MARINE AREA PROTECTED IN SPAIN, INCLUDING NATURA 2000 AREAS AND OTHER AREAS, WILL INCREASE FROM 12% TO 21% OF SPAIN'S WATERS, BRINGING THE COUNTRY CLOSER TO ITS GOAL OF PROTECTING 30% OF ITS WATERS BY 2030. THE NEW MPAS WILL HELP PROTECT KEY ECOSYSTEMS AND FISHERIES RESOURCES AND PROVIDE CLIMATE REFUGES FOR SPECIES. OCEANA CAMPAIGNED FOR THESE NEW DESIGNATIONS AND CONTRIBUTED THE SCIENTIFIC DATA ON BIODIVERSITY HOTSPOTS COLLECTED DURING MULTIPLE EXPEDITIONS. OCEANA WILL CONTINUE TO CAMPAIGN TO STOP DESTRUCTIVE FISHING PRACTICES INSIDE THESE AREAS.
FORM 990, PART III, LINE 4A	MEXICO HABITAT PROTECTION ON OCTOBER 23, 2023, THE NATURAL PROTECTED AREAS COMMISSION (CONANP) ANNOUNCED ITS INTENT TO CREATE A NEW MARINE PROTECTED AREA OF 1.3 MILLION HECTARES IN BAJOS DEL NORTE. THIS ANNOUNCEMENT WAS POSSIBLE BECAUSE OCEANA WORKED CLOSELY WITH CONANP IN CREATING THE JUSTIFICATION PROJECT, A THOROUGH DOCUMENT WHERE CONANP STATES THE SCIENTIFIC AND SOCIAL IMPORTANCE OF PROTECTING THAT HABITAT. ANOTHER CRITICAL ELEMENT WAS THE SUPPORT FROM FISHERS, AS OCEANA SECURED SUPPORT FROM THE LEADERS OF THREE OUT OF THE FOUR MAJOR FISHING GROUPS IN THE REGION. THE NEW PROTECTED AREA WILL CONNECT WITH ALACRANES REEF NATIONAL PARK AND WILL FORM A CONSERVATION CORRIDOR THAT WILL SERVE AS A REFUGE FOR PROTECTED SPECIES SUCH AS SHARKS AND TURTLES AND FAVOR THE MIGRATION OF HUNDREDS OF MARINE ANIMALS FROM THIS AREA. NATIONAL PARK STATUS IS THE HIGHEST FORM OF PROTECTION IN MEXICO FOR NATURAL AREAS. IN JUNE 2023, FISHERS IN THE NORTHERN COASTAL YUCATN COMMUNITY OF EL CUYO FORMALLY ASKED THE MEXICAN GOVERNMENT TO CREATE A FISHERIES REFUGIUM IN EL CUYO. THIS REFUGIUM WOULD BE A NO-TAKE AREA AND HAS BEEN PROMOTED BY FISHERS, BASED ON SCIENTIFIC SUPPORT FROM OCEANA, THROUGH A PROCESS THAT OCEANA HAS COORDINATED FROM THE OUTSET. SEAFOOD TRACEABILITY MEXICO JOINED THE PORT STATE MEASURES AGREEMENT (PSMA), A BINDING INTERNATIONAL AGREEMENT TO PREVENT, DETER, AND ELIMINATE ILLEGAL, UNREPORTED, AND UNREGULATED (IUU) FISHING. THE PSMA PREVENTS VESSELS ENGAGED IN IUU FISHING FROM USING FOREIGN PORTS AND LANDING THEIR CATCHES IN COUNTRIES THAT HAVE SIGNED ON TO THE AGREEMENT, WHICH DISINCENTIVIZES THESE VESSELS' OPERATIONS AND STOPS THEIR PRODUCTS FROM REACHING NATIONAL AND INTERNATIONAL MARKETS. OCEANA PLAYED A CRUCIAL ROLE IN MEXICO'S ADOPTION OF THE PSMA, CAMPAIGNING TO PERSUADE SENATORS, THE NAVY, AND THE FOREIGN AFFAIRS MINISTRY TO SUPPORT THE MEASURE. ACCORDING TO MEXICO'S FISHERIES AGENCY, ILLEGAL FISHING ACCOUNTS FOR MORE THAN 40% OF THE COUNTRY'S FISH CATCH. JOINING THE PSMA WILL HELP TO CURB ILLICIT ACTIVITIES. FOLLOWING MEXICO'S ADOPTION OF THIS AGREEMENT, OCEANA CONTINUES TO CAMPAIGN FOR A NEW NATIONAL LAW THAT WILL INCREASE TRANSPARENCY AND TRACEABILITY IN THE COUNTRY'S FISHING SECTOR. REBUILD MEXICO'S FISHERIES THE SENATE AGRICULTURE, LIVESTOCK, FISHERIES AND RURAL DEVELOPMENT COMMITTEE HAS NOT DISCUSSED THE BILL TO REBUILD FISHERIES WITH OCEANAS RECOMMENDATIONS, INTRODUCED IN DECEMBER OF 2022. SINCE THE BEGINNING OF THE CURRENT ADMINISTRATION, IN 2018, THE LEGISLATIVE BRANCH HAS CONSIDERED 60 FISHERIES-RELATED BILLS AND APPROVED ONLY FOUR. REDUCING PLASTIC POLLUTION AT THE BEGINNING OF 2023, OCEANA PREPARED A BILL TO TAX SINGLE-USE PLASTICS FROM E-COMMERCE. HOWEVER, IN CONVERSATIONS WITH THE ENVIRONMENT AGENCY IN MEXICO CITY, THEY SUGGESTED THAT A BAN WOULD LIKELY BE MORE SUCCESSFUL THAN A TAX. WHILE THIS CAUSED A DELAY, A BAN WOULD BE A STRONG ACCOMPLISHMENT, POSSIBLY MORE IMPACTFUL THAN A TAX. IN MID-OCTOBER 2023, WE PROVIDED A SECOND BILL FOR OUR CHAMPIONS TO INTRODUCE IN CONGRESS. PERU REFORM PERU'S FISHERIES ACT IN PARTNERSHIP WITH ARTISANAL FISHERS AND BY WORKING WITH ALLIES IN CONGRESS, OCEANA ACHIEVED AMENDMENTS TO PERU'S FISHERIES LAW WHICH: - ORDER THE MINISTRY OF PRODUCTION TO RECOVER OVEREXPLOITED FISHERIES; - REQUIRE THAT FISHING QUOTAS MUST OBSERVE SCIENTIFICALLY DEFINED REFERENCE POINTS TO ENSURE SUSTAINABILITY; AND - PROVIDE OPPORTUNITY FOR CITIZEN PARTICIPATION IN ALL STAGES OF THE DECISION-MAKING PROCESS IN THE FISHING SECTOR, FROM THE DESIGN OF FISHING CONTROLS TO EVALUATION OF THEIR EFFECTIVENESS. THIS IS A MAJOR ADVANCE FOR PERU'S 50,000 ARTISANAL FISHERS AND THE COASTAL COMMUNITIES THAT DEPEND ON ABUNDANT FISHERIES. WE WILL SUPPORT ARTISANAL FISHING LEADERS IN ENSURING THE EFFECTIVE IMPLEMENTATION OF THESE NEW AMENDMENTS. PROTECT THE 5-MILE ZONE FOR ARTISANAL FISHERS PERU'S CONGRESS UNANIMOUSLY PASSED A NEW LAW TO STRENGTHEN PROTECTIONS FOR THE FIRST FIVE MILES OFF THE COUNTRY'S COAST AND SUPPORT PERU'S ARTISANAL FISHERS. THIS COASTAL AREA IS ONE OF THE MOST PRODUCTIVE IN THE WORLD, PLAYING A FUNDAMENTAL ROLE IN THE LIFE CYCLE OF THE AREA'S MARINE SPECIES. THE LAW WILL REINFORCE THE BAN ON LARGE-SCALE INDUSTRIAL FISHING WITHIN THE FIRST FIVE NAUTICAL MILES AND PROHIBIT ANY GEAR THAT IS HARMFUL TO THE HABITAT AND SEAFLOOR. SPECIFICALLY, BOATS USING MECHANIZED GEAR LIKE PURSE SEINES CAN NO LONGER BE CLASSIFIED AS "ARTISANAL AND ARE PROHIBITED FROM USING THIS DESTRUCTIVE GEAR WITHIN THE FIRST THREE MILES OFF THE COAST. ADDITIONALLY, THE LAW REQUIRES SCIENCE-BASED FISHING QUOTAS TO BE ESTABLISHED AND ORDERS NEW MEASURES TO RECOVER OVERFISHED SPECIES. THIS VICTORY, WHICH WAS WON THANKS TO STEADFAST CAMPAIGNING BY ARTISANAL FISHERS AND THEIR ALLIES, INCLUDING OCEANA, WILL HELP SUPPORT OCEAN ABUNDANCE, BIODIVERSITY, AND LIVELIHOODS IN PERU.
FORM 990, PART III, LINE 4A	PHILIPPINES STOP ILLEGAL COMMERCIAL FISHING IN MUNICIPAL WATERS PRESIDENT MARCOS OF THE PHILIPPINES ISSUED A MEMORANDUM DIRECTING THE FISHERIES BUREAU TO IMPLEMENT VESSEL MONITORING RULES AND INSTALL DEVICES TO TRACK LOCATION, SPEED, AND CATCH IN ALL COMMERCIAL FISHING VESSELS GREATER THAN 3.1 GT IN THE COUNTRY. THIS RULE, WHICH FOLLOWS SIGNIFICANT CAMPAIGNING BY OCEANA AND OUR ALLIES, WILL HELP PREVENT AND DETER ILLEGAL, UNREPORTED, AND UNREGULATED (IUU) FISHING, WHICH ACCOUNTS FOR UP TO 40% OF THE FISH CAUGHT IN THE PHILIPPINES. ADDITIONALLY, REQUIRING TRACKING DEVICES WILL HELP DETER COMMERCIAL FISHING VESSEL ENCROACHMENT INTO MUNICIPAL WATERS THAT ARE RESERVED FOR ARTISANAL FISHERS. SUCH ENCROACHMENT HAS RESULTED IN OVERFISHING, HABITAT DESTRUCTION, AND FISH STOCK DEPLETION, WHICH THREATENS COASTAL COMMUNITIES AND ARTISANAL FISHERS, WHO RELY ON A HEALTHY OCEAN FOR FOOD SECURITY AND TO SUPPORT THEIR LIVELIHOODS. THE PHILIPPINES' BUREAU OF FISHERIES AND AQUATIC RESOURCES OFFICIALLY LAUNCHED THE FISHERIES NATIONAL ADMINISTRATIVE REGISTER, A FREE DATABASE THAT FEATURES INFORMATION ON PHILIPPINES-FLAGGED COMMERCIAL FISHING VESSELS WITH PREVIOUS VIOLATIONS UNDER THE COUNTRY'S AMENDED FISHERIES CODE. THE REGISTER ALSO INCLUDES INFORMATION ON FOREIGN-FLAGGED VESSELS INVOLVED IN POACHING IN PHILIPPINES WATERS, INCLUDING THE PENALTIES PREVIOUSLY IMPOSED. OCEANA'S CAMPAIGNING WAS KEY TO ENSURING THIS REGISTER WAS PUBLISHED AND MADE PUBLICLY AVAILABLE. PUBLIC INFORMATION IS A KEY FACTOR IN DETERRING ILLEGAL, UNREPORTED, AND UNREGULATED FISHING AND PROMOTING TRANSPARENCY AT SEA. PROTECT SARDINES/ESTABLISH FISHERIES MANAGEMENT AREAS FOLLOWING CAMPAIGNING BY OCEANA AND OUR ALLIES, THE PHILIPPINE GOVERNMENT ANNOUNCED IT WILL REQUIRE ALL 12 OF THE COUNTRY'S FISHERIES MANAGEMENT AREAS (FMAS) TO IMPLEMENT A NATIONAL PLAN TO REBUILD SARDINE FISHERIES BY MARCH 2024. SARDINES ARE A KEY RESOURCE IN THE PHILIPPINES, ACCOUNTING FOR 15% OF THE COUNTRY'S TOTAL FISH CATCH AND THE NATION'S MARINE FISHERIES. THEY ARE ALSO AN AFFORDABLE, NUTRIENT-RICH PROTEIN, MAKING THEM A POPULAR CHOICE IN MANY FILIPINO HOUSEHOLDS. THIS HIGH COMMERCIAL DEMAND, HOWEVER, HAS LED TO RAMPANT OVERFISHING AND POPULATION DECLINE. OCEANA ADVOCATED FOR THIS SCIENCE-BASED MANAGEMENT PLAN, WHICH WAS APPROVED IN 2020, TO HELP RESTORE THE HEALTH AND LONG-TERM ABUNDANCE OF THE SPECIES. THE COMPREHENSIVE PLAN INCLUDES RULES FOR CATCHING SARDINES, CLOSED SEASONS, AND LIMITS ON JUVENILE CATCH. IT ALSO REQUIRES MEASURES TO EMPOWER ARTISANAL FISHERS, SUCH AS OPPORTUNITIES FOR FISHERS TO GENERATE ALTERNATIVE INCOME DURING CLOSED SEASONS. OCEANA WILL CONTINUE TO WORK WITH ARTISANAL FISHERS, COASTAL COMMUNITIES, AND GOVERNMENTAL OFFICIALS TO ENSURE THE PLAN IS PROPERLY IMPLEMENTED ACROSS THE FMAS. RESTORE MANGROVE FORESTS OCEANA IS CAMPAIGNING TO PASS A NATIONAL LAW MANDATING THE RESTORATION AND PROTECTION OF MANGROVE AND BEACH FORESTS TO PREVENT COASTAL EROSION AND MITIGATE THE ADVERSE IMPACTS OF CLIMATE CHANGE. IN 2023, WE SUCCESSFULLY SECURED 14 LEGAL INSTRUMENTS ESTABLISHING LOCAL COASTAL GREENBELT ZONES IN THE COUNTRY'S MOST VULNERABLE PROVINCES. MEANWHILE, THE INTEGRATED COASTAL MANAGEMENT BILL/NATIONAL COASTAL GREENBELT BILL IS PENDING IN THE SENATE AFTER IT WAS APPROVED AT THE HOUSE OF REPRESENTATIVES. TO SUPPORT PASSAGE OF THE BILL, OCEANA PRESENTED AT PUBLIC HEARINGS AND MET WITH THE CHAIR OF THE CLIMATE CHANGE COMMITTEE, WHO DILIGENTLY PURSUED ITS APPROVAL IN THE HOUSE. WHEN THE BILL IS PASSED, IT WILL INSTITUTIONALIZE THE REHABILITATION OF MANGROVE FORESTS AND ESTABLISHMENT OF COASTAL GREENBELTS AND BEACH FOREST ALL OVER THE PHILIPPINE ARCHIPELAGO. BAN SINGLE-USE PLASTICS OCEANA IS CURRENTLY ENGAGED IN A LAWSUIT WITH THE INTENT TO COMPEL THE NATIONAL SOLID WASTE MANAGEMENT COMMISSION TO CARRY OUT THEIR LEGAL MANDATE TO ISSUE A LIST OF NON-ENVIRONMENTALLY ACCEPTABLE PRODUCTS AND PACKAGING MATERIALS, THEREBY LEADING TO A NATIONWIDE BAN ON SINGLE-USE PLASTICS. IN 2023, THE COURT OF APPEALS GRANTED OCEANA'S MOTION FOR SUMMARY JUDGEMENT IN SAID LAWSUIT. OUR ALLEGATIONS AND EVIDENCE HAVE BEEN SUBMITTED TO THE PHILIPPINE COURT AND ARE CONSIDERED INDISPUTABLE FACTS. OCEANA WILL PROCEED TO SUBMIT ITS LEGAL MEMORANDUM ON THE REMAINING LEGAL ISSUES.
FORM 990, PART III, LINE 4A	UNITED KINGDOM REBUILD OCEAN ABUNDANCE FOLLOWING CAMPAIGNING BY OCEANA AND OUR ALLIES, THE SANDEEL FISHERY TOTAL ALLOWABLE CATCH LIMIT WAS SET BELOW SCIENTIFIC ADVICE FOR 2023 FOR EU VESSELS AND CLOSED FOR UK VESSELS. AS A FORAGE FISH, SANDEEL ABUNDANCE BENEFITS, IN THE GOVERNMENT'S WORDS, "THE WIDER MARINE ECOSYSTEM SUCH AS SEABIRDS AND MARINE MAMMALS THAT FEED ON THESE EEL-LIKE FISH." WE ARE CAMPAIGNING TO PERMANENTLY CLOSE THE UK SANDEEL FISHERY. PROTECT MARINE HABITAT AS 2023 ENDED, 22.5 PERCENT OF THE UNITED KINGDOM'S EEZ HAD BEEN PROTECTED FROM BOTTOM-TOWED GEAR. WE ACHIEVED OUR 20-PERCENT GOAL BY GAINING NEW PROTECTIONS IN 2.9 PERCENT OF UK WATERS AND BY DEFENDING REGULATIONS THAT PREVIOUSLY PROTECTED 19.6 PERCENT OF UK HABITAT THROUGH DEEP-SEA BANS ON BOTTOM TRAWLING. THIS 22.5 PERCENT FIGURE INCLUDES DEEP-SEA BANS, WHICH ARE CURRENTLY SECURE AS PART OF THE UK'S DEEP-SEA REGULATIONS THAT WE HAVE DEFENDED. WE ARE WORKING TO ENSURE THAT THESE REGULATIONS ARE PROTECTED IN THE LONG TERM THROUGH OCEANA'S MEMBERSHIP IN THE WILDLIFE AND COUNTRYSIDE LINK, A COALITION OF MORE THAN 80 NATURE CHARITIES. OVER THE PAST YEAR, OCEANA FOCUSED ON THE ONGOING MARINE MANAGEMENT ORGANIZATION CONSULTATION PROCESS TO RESTRICT BOTTOM TRAWLING AND DREDGING IN OFFSHORE MPAS. THE UK HAS 64 OFFSHORE MPAS AND OCEANA HAS HELPED SECURE FULL OR PARTIAL PROTECTIONS IN FOUR AREAS, WITH 13 MORE SOON TO BE ANNOUNCED. BAN NEW OFFSHORE OIL & GAS DRILLING WE ACHIEVED OUR ANNUAL GOAL IN THIS CAMPAIGN IN 2023, EVEN THOUGH WE HAD NOT ORIGINALLY PLANNED TO LAUNCH THE CAMPAIGN UNTIL JANUARY 2024. THE LABOUR PARTY, LIBERAL DEMOCRATS AND GREEN PARTY ALL ESTABLISHED CLEAR PUBLIC POSITIONS AGAINST OFFSHORE OIL AND GAS DRILLING IN THE NORTH SEA. IN A FASTMOVING POLITICAL ENVIRONMENT, OCEANA UK CAPITALIZED ON THE MOMENTUM BUILDING AROUND THIS ISSUE AND RAPIDLY BUILT AND LAUNCHED THE OCEAN ALLIANCE AGAINST OFFSHORE DRILLING, THROUGH WHICH OCEANA IS COORDINATING CAMPAIGN ACTIONS AND COMMUNICATION WITH MOST OF THE UK'S MOST ACTIVE MARINE NGOS. IN ADDITION TO ENVIRONMENTAL NGOS, THE ALLIANCE COMPRISES ACADEMICS, WATERSPORTS ORGANIZATIONS AND INFLUENCERS ALL UNITING TO OPPOSE NEW OFFSHORE OIL AND GAS ON MARINE GROUNDS. WE HAVE ALREADY LED OUR ALLIANCE PARTNERS IN MULTIPLE CAMPAIGN ACTIONS, INCLUDING SIGN-ON LETTERS, PROTESTS AND DETAILED CONSULTATION RESPONSES. WE HAVE HAD DISCUSSIONS WITH THE CONSERVATIVE PARTY, THE LIBERAL DEMOCRATS, AND THE LABOUR PARTY TO ADVOCATE FOR COMMITMENTS AGAINST NEW OFFSHORE OIL AND GAS IN GENERAL-ELECTION MANIFESTOS, MAKING SURE THE DEVASTATING MARINE IMPACTS OF OFFSHORE OIL AND GAS WERE KNOWN BY ALL POLITICAL PARTIES. TRANSPARENT OCEANS INITIATIVE (TOI) THE TRANSPARENT OCEANS INITIATIVE (TOI) INFORMS AND ENGAGES DECISION MAKERS TO IMPROVE GOVERNMENT AND CORPORATE TRANSPARENCY, LEADING TO POLICIES THAT STOP DESTRUCTIVE AND ABUSIVE DISTANT-WATER FISHING BEHAVIOR OR MITIGATE THE HARM IT CAN CAUSE. WE SEE A FUTURE WHERE TRANSPARENT DISTANT-WATER FISHING (DWF) FLEETS PROVIDE CLEAR BENEFITS TO COASTAL STATE COMMUNITIES AS WELL AS DISTANT-WATER FISHING NATIONS AND ARE MANAGED ON THE PRINCIPLES OF SOCIAL EQUITABILITY, ECONOMIC STABILITY, AND ENVIRONMENTAL SUSTAINABILITY. TOI ENGAGED THE IUU FISHING ACTION ALLIANCE (IUU-AA) TO PUSH FOR GREATER TRANSPARENCY MEASURES ACROSS ITS MEMBERS. THE IUU AA IS A GROWING COLLECTION OF GOVERNMENTS AND CIVIL SOCIETY SUPPORTERS WHO CAME TOGETHER IN 2022 AT THE UN OCEAN CONFERENCE IN LISBON COMMITTED TO TACKLING IUU FISHING BY SUPPORTING THE IUU FISHING ACTION ALLIANCE PLEDGE. IN JULY 2023 OCEANA'S TOI SENIOR EXTERNAL AFFAIRS ADVISOR, ANNA GELDERD, BASED IN THE UK, ATTENDED THE ANNUAL MEETING OF THE IUU-AA SUPPORTERS, CHAIRED BY THE UK-GOVERNMENT IN LONDON. WE SPECIFICALLY CALLED FOR SIGNATORY COUNTRIES TO COMMIT TO FULLY POPULATING AND/OR UPDATING THE FAO GLOBAL RECORD OF FISHING VESSELS BY THE END OF 2024/2025 AND ADDING BENEFICIAL OWNERSHIP INFORMATION BY 2027.
FORM 990, PART III, LINE 4A	COALITION FOR FISHERIES TRANSPARENCY (CFT) STAFFED BY OCEANA AND CO-CHAIRED BY OCEANA AND THE ENVIRONMENTAL JUSTICE FOUNDATION (EJF), THE COALITION AIMS TO BUILD A STRONG, INCLUSIVE INTERNATIONAL COMMUNITY OF CIVIL SOCIETY ORGANIZATIONS (CSOS) DEDICATED TO THE SHARED VISION OF TRANSPARENCY AT SEA. IT WILL ALSO AMPLIFY AND REPLICATE THE SUCCESSES OF OCEANA'S CURRENT POLICY CAMPAIGNS AGAINST IUU FISHING, OUR TRANSPARENT OCEANS INITIATIVE, AND THE ANTI-IUU FISHING EFFORTS OF OUR PEERS TO ULTIMATELY DELIVER MEANINGFUL GLOBAL IMPACT. THE STEERING COMMITTEE COMPRISES REPRESENTATIVES FROM OCEANA, EJF, GLOBAL FISHING WATCH, WWF NETWORK, PRCM OF WEST AFRICA, AND SEAFOOD LEGACY OF JAPAN. THE COALITION MADE SIGNIFICANT PROGRESS THIS YEAR TOWARD ONE OF ITS PRIMARY OBJECTIVES: THE DEVELOPMENT AND LAUNCH OF A GLOBAL TRANSPARENCY CHARTER TO PROVIDE A COMMON SET OF REFORM MEASURES SUPPORTED BY RELEVANT CIVIL SOCIETY ACTORS. WE OFFICIALLY LAUNCHED THE GLOBAL CHARTER FOR FISHERIES TRANSPARENCY ON MARCH 2, 2023, IN PANAMA AT A SIDE EVENT DURING THE OUR OCEANS CONFERENCE. WE HAD AROUND 60 REPRESENTATIVES FROM GOVERNMENT, CSOS (INCLUDING OCEANA), AND MEDIA IN ATTENDANCE. THE COALITION HAS 37 MEMBERS SPANNING THE GLOBE, WITH ORGANIZATIONS IN AFRICA, ASIA, EUROPE, LATIN AMERICA, AND NORTH AMERICA. IN APRIL 2023 THE COALITION HOSTED A WEBINAR, A DEEP DIVE INTO THE GLOBAL CHARTER FOR FISHERIES TRANSPARENCY, TO ALLOW THE SECRETARIAT TO HEAR FROM MEMBERS ABOUT THE COALITION'S UPCOMING INITIATIVES AND HOW TO BEST MEET MEMBERS' NEEDS. THE WEBINAR ALSO PROVIDED AN OPPORTUNITY FOR MEMBERS TO PROVIDE AN OVERVIEW OF THE CHARTER'S LAUNCH AND ELABORATE ON THE CHARTER'S 10 POLICY PRINCIPLES, WHICH ARE TO: 1. REQUIRE UNIQUE IDENTIFICATION NUMBERS FOR ALL FISHING VESSELS (INCLUDING TRANSPORT AND SUPPLY VESSELS) 2. PUBLISH LISTS OF LICENSES, AUTHORIZATIONS, AND SANCTIONS 3. MAKE PUBLIC THE BENEFICIAL OWNERSHIP OF VESSELS 4. STOP THE USE OF FLAGS OF CONVENIENCE BY FISHING VESSELS 5. MAKE VESSEL POSITION DATA PUBLIC 6. BAN OR CLOSELY MONITOR AT-SEA TRANSSHIPMENT 7. MANDATE SEAFOOD TRACEABILITY FROM BOAT TO PLATE 8. RATIFY INTERNATIONAL AGREEMENTS THAT SET STANDARDS FOR FISHING VESSELS AND TRADE 9. ENSURE PUBLIC AND EQUITABLE ACCESS TO FISHERIES DATA AND PARTICIPATION IN FISHERIES MANAGEMENT AND DECISION-MAKING 10. COLLECT DATA ON THE CONDITIONS OF FISHING VESSEL CREWS AND PUBLISH IT IN AGGREGATE FORM CORPORATE PLASTICS CAMPAIGN PLASTIC-FREE AMAZON CAMPAIGN OCEANA IS ADVOCATING FOR AMAZON TO REDUCE THE COMPANY'S OVERALL PLASTIC USE BY ONE-THIRD BY 2030. IN 2023, THE COMPANY REPORTED AN 11.6% REDUCTION IN ITS USE OF SINGLE-USE PLASTIC DELIVERY PACKAGING ACROSS ITS GLOBAL OPERATIONS IN JUST ONE YEAR AND HAS ANNOUNCED THAT IT IS PHASING OUT ITS MOST COMMON PLASTIC PACKAGE PLASTIC PADDED MAILERS AND IS MOVING AWAY FROM PLASTIC TO PAPER PACKAGING FOR ALL OF ITS FULFILLMENT CENTERS IN THE UNITED STATES (WHICH ACCOUNT FOR THE BULK OF AMAZON'S SALES VOLUME). REFILL AGAIN CAMPAIGN OCEANA IS ADVOCATING FOR COCA COLA TO INCREASE ITS USE OF REFILLABLE BOTTLES AND REUSABLE PACKAGING. IN 2023, OCEANA DISCOVERED AND PUBLICLY REPORTED THAT THE PROPORTION OF BEVERAGES SOLD BY COCA-COLA AND ITS MAJOR BOTTLERS IN REUSABLE PACKAGING DECLINED THIS YEAR. THIS CONTRADICTS THEIR GLOBAL CEO'S PUBLIC COMMITMENT TO DRIVE, BY 2030, 25% OF ITS PRODUCT THROUGH REUSABLE CONTAINERS. OCEANA USED THE COMPANY AND ITS BOTTLERS' PUBLIC FILINGS TO REVEAL THIS REGRESSION TO THE PRESS AND THE INVESTMENT COMMUNITY. COCA-COLA STATED THAT ITS SHARE IN 2022 WAS JUST 14%, DOWN FROM THE 16% REPORTED FOR 2020 BUT CLAIMED THAT THIS DECLINE WAS ATTRIBUTABLE TO CHANGES IN REPORTING METRICS. WE DISPROVED THIS EXPLANATION BY AN ANALYSIS OF THE COMPANY'S BOTTLER'S SUSTAINABILITY REPORTS AND DISCOVERED THAT MAJOR BOTTLERS ALSO REPORTED SALES DECLINES IN REUSABLE PACKAGING (WHICH THEY HAVE ATTRIBUTED TO AN INCREASE IN OUT-OF-HOME PURCHASING FOLLOWING THE PANDEMIC). OCEANA ESTIMATES THAT THE REPORTED TWO PERCENTAGE-POINT DECLINE IN SHARE MEANS COCA-COLA PRODUCED THE EQUIVALENT OF AN ADDITIONAL 5.8 BILLION 500 ML (16.9 US FL. OZ) SINGLE-USE PLASTIC BOTTLES AND CUPS OVER THE LAST TWO YEARS. SAILORS FOR THE SEA POWERED BY OCEANA WE CONTINUE TO BUILD A BASE OF ENGAGED OCEAN CONSERVATIONISTS WITHIN THE GLOBAL SAILING AND BOATING COMMUNITY WHO PROVIDE ADVOCACY AND FINANCIAL SUPPORT TO OCEANA. IN 2023, THE SAILORS FOR THE SEA COMMUNITY OF GREEN BOATERS HAVE TAKEN MORE THAN 38,000 ACTIONS IN SUPPORT OF OCEANA'S CAMPAIGNS AND RAISED NEARLY $23,000 IN LOW-DOLLAR DONATIONS IN SUPPORT OF THE ORGANIZATION. CLEAN REGATTAS CONTINUES TO BE THE WORLD'S LEADING SUSTAINABILITY CERTIFICATION FOR WATER-BASED SPORTING EVENTS. OUR KIDS ENVIRONMENTAL LESSON PLANS (KELP) PROGRAM THAT EDUCATES AND INSPIRES THE NEXT GENERATION OF SAILORS TO BECOME OCEAN ADVOCATES IS ALSO STEADILY GROWING ITS REACH. GREEN BOATING WE REACHED 72,074 GREEN BOATERS IN 2023. WHEN WE FIRST LAUNCHED THE GREEN BOATING INITIATIVE IN 2019, WE ONLY HAD 2,144 SUPPORTERS AND WE HAVE GROWN THAT MEMBERSHIP BY AN AVERAGE OF 65% EACH YEAR. THROUGH SOCIAL MEDIA ADVERTISING, WE SUCCESSFULLY RECRUIT NEW GREEN BOATERS BY PROMOTING OCEANA'S CAMPAIGNS TO END OCEAN PLASTIC POLLUTION, PROTECT MARINE HABITAT, AND SAVE THE NORTH ATLANTIC RIGHT WHALE FROM EXTINCTION. WE ALSO COLLABORATE WITH SAILING ORGANIZATIONS AND MEDIA OUTLETS, SUCH AS AMERICAN SAILING ASSOCIATION AND SAILING SCUTTLEBUTT, TO SHARE ADVOCACY OPPORTUNITIES AND ACQUIRE NEW GREEN BOATERS. WHEN AN ADVOCATE BECOMES A GREEN BOATER, THEY RECEIVE A DIGITAL VERSION OF THE SAILORS FOR THE SEA GREEN BOATING GUIDE. THE GUIDE PROVIDES PRACTICAL INFORMATION FOR HOW BOATERS CAN MAKE AN IMMEDIATE POSITIVE IMPACT FOR OUR OCEANS, INCLUDING PROPER BOATING PRACTICES TO PREVENT COLLISIONS WITH WHALES AND ANCHORING TECHNIQUES TO AVOID DAMAGING SENSITIVE MARINE HABITATS. CLEAN REGATTAS WE REGISTERED 368 EVENTS AS CLEAN REGATTAS IN 2023. THESE EVENTS WERE HOSTED BY 148 YACHT CLUBS, FEATURING 270,837 SAILORS AND ATTENDEES. CLEAN REGATTAS CONTINUES TO BE THE PREMIERE SUSTAINABILITY CERTIFICATION OF CHOICE FOR WATER-BASED SPORTING EVENTS, WITH EVENTS INCREASING SUSTAINABILITY EFFORTS YEAR AFTER YEAR. THUS FAR, 35 EVENTS HAVE REGISTERED FOR PLATINUM LEVEL STATUS, OUR HIGHEST LEVEL OF SUSTAINABILITY CERTIFICATION. WE CONTINUE TO COLLABORATE WITH PARTNERS TO EXPAND THE CLEAN REGATTAS PROGRAM. FOR EXAMPLE, WE ARE WORKING CLOSELY WITH WORLD SAILING, THE GOVERNING BODY FOR THE SPORT OF SAILING AROUND THE WORLD, WHICH NOW MANDATES THAT ALL SANCTIONED EVENTS ACHIEVE PLATINUM LEVEL STATUS, INCLUDING THE HAGUE WORLD CHAMPIONSHIP, A QUALIFYING EVENT FOR THE PARIS 2024 OLYMPICS.
FORM 990, PART III, LINE 4B	SALMON AQUACULTURE FOLLOWING CAMPAIGNING BY OCEANA AND OUR ALLIES, THE U.S. STATE OF MAINE PASSED A LAW THAT ESTABLISHES LIMITS ON STOCKING DENSITY FOR NEW MARINE SALMON FARMS, MAKING IT HARDER FOR DEVELOPERS TO BUILD MONSTER AQUACULTURE OPERATIONS IN THE STATE'S WATERS. THIS NEW LAW FOLLOWS A PROPOSAL BY NORWEGIAN-BASED COMPANY AMERICAN AQUAFARMS IN 2021 TO BUILD AN EXTREMELY LARGE SALMON FARM IN FRENCHMAN BAY, JUST HALF A MILE OFFSHORE OF ACADIA NATIONAL PARK. STOCKING DENSITY THE AMOUNT OF FISH BY WEIGHT PACKED INTO AN AREA IS A KEY METRIC OF SALMON AND OTHER MARINE FINFISH AQUACULTURE. HIGHER STOCKING DENSITIES ARE OFTEN ASSOCIATED WITH DIMINISHED FISH HEALTH AND WATER QUALITY. OCEAN-BASED FISH FARMS ARE INHERENTLY RISKY AS THEY OFTEN ALSO USE VAST AMOUNTS OF PESTICIDES AND CHEMICALS TO PREVENT DISEASE AND PARASITES, WHICH CAN IMPACT THE SURROUNDING MARINE ECOSYSTEMS. PROTECT ENDANGERED SPECIES FROM ENTANGLEMENT IN FISHING GEAR FOLLOWING CAMPAIGNING BY OCEANA AND ITS ALLIES, THE NATIONAL MARINE FISHERIES SERVICE AUTHORIZED THE COMMERCIAL USE OF AN INNOVATIVE FISHING GEAR THAT WILL PROTECT WHALES, DOLPHINS, SEA TURTLES, AND OTHER OCEAN ANIMALS FROM FISHING ENTANGLEMENTS OFF THE U.S. WEST COAST. CALLED DEEP-SET BUOY GEAR, THIS GEAR IS DESIGNED TO CATCH SWORDFISH IN A CLEAN AND PROFITABLE WAY. AUTHORIZATION OF THIS GEAR TYPE IS A CRITICAL STEP IN THE TRANSITION AWAY FROM MILE-LONG DRIFT GILLNETS, A HIGHLY UNSELECTIVE FISHING METHOD THAT HAD PREVIOUSLY ENTANGLED MANY OTHER OCEAN ANIMALS. THIS NEWLY APPROVED FISHING METHOD CONSISTS OF A FLOATING BUOY SUPPORTING A SINGLE VERTICAL LINE WITH UP TO THREE BAITED HOOKS THAT IS DEPLOYED DURING THE DAY WHEN SWORDFISH FEED AT DEEPER DEPTHS THAN MOST OTHER SPECIES. THE BUOYS INDICATE WHEN A FISH HAS BEEN CAUGHT, SO FISHERS CAN RETRIEVE THEIR CATCH WITHIN MINUTES OF IT BEING HOOKED. SWORDFISH CAUGHT WITH DEEP-SET BUOY GEAR EARN A MUCH HIGHER PRICE PER POUND THAN THOSE CAUGHT IN DRIFT GILLNETS BECAUSE THE FISH IS FRESHER AND NOT DAMAGED BY A NET. ADDITIONALLY, THE MONTEREY BAY AQUARIUM SEAFOOD WATCH PROGRAM ADDED SWORDFISH CAUGHT WITH DEEP-SET BUOY GEAR AND HARPOONS TO ITS GREEN LIST AS A "BEST CHOICE." THE GREEN LIST INCLUDES SEAFOOD RECOMMENDATIONS FOR BUSINESSES AND CONSUMERS BASED ON SEAFOOD THAT IS WELL MANAGED AND CAUGHT IN WAYS THAT CAUSE LITTLE HARM TO HABITATS OR OTHER WILDLIFE.
FORM 990, PART VI, SECTION A, LINE 2	BOARD MEMBERS, SUSAN ROCKEFELLER AND DAVID ROCKEFELLER, JR., HAVE A FAMILY RELATIONSHIP. BOARD MEMBERS HERBERT M. BEDOLFE, III AND SARA LOWELL BOTH SERVE AS EMPLOYEES AND OFFICERS OF THE MARISLA FOUNDATION. HERBERT SERVES AS THE EXECUTIVE DIRECTOR AND SARA SERVES AS THE SECRETARY/MARINE PROGRAM DIRECTOR.
FORM 990, PART VI, SECTION B, LINE 11B	INFORMATION FOR THE FEDERAL FORM 990 COMES LARGELY FROM OCEANA'S INDEPENDENTLY AUDITED FINANCIAL STATEMENTS, WHICH CONSOLIDATES OCEANA'S ACTIVITIES ACROSS NATIONAL BOUNDARIES. THE ACCOUNTING DEPARTMENT COLLECTS THIS AND OTHER INFORMATION NEEDED FOR THE FEDERAL FORM 990, WHICH IS REVIEWED AND PRESENTED IN DRAFT FORM BY A TAX ACCOUNTING FIRM. AFTER APPROVAL BY SENIOR MANAGEMENT, THE FINAL DRAFT OF THE 990 IS PRESENTED TO THE BOARD FOR REVIEW BEFORE IT IS SUBMITTED TO THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C	EVERY YEAR, OCEANA'S OFFICERS, DIRECTORS, AND KEY EMPLOYEES FILL OUT A DISCLOSURE REPORT ASKING THEM TO DISCLOSE ANY FAMILY OR BUSINESS RELATIONSHIPS THEY MAY HAVE WITH OTHER OCEANA OFFICERS, DIRECTORS, OR KEY EMPLOYEES, AS WELL AS ANY FINANCIAL CONFLICTS OF INTEREST THEY MAY HAVE. IN ADDITION, OCEANA'S CONFLICT OF INTEREST POLICY REQUIRES ANY DIRECTOR OR OFFICER WHO IS AN INTERESTED PERSON WITH RESPECT TO A TRANSACTION OR ARRANGEMENT UNDER CONSIDERATION BY THE CORPORATION TO PROMPTLY DISCLOSE TO THE BOARD OF DIRECTORS OR THE BOARD'S DESIGNATE THE EXISTENCE AND NATURE OF HIS OR HER FINANCIAL INTEREST IN THE TRANSACTION OR ARRANGEMENT. CONFLICTS OF INTEREST REPORTING: ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST MUST BE DISCLOSED TO THE CEO; PRESIDENT AND GENERAL COUNSEL; CFO; OR SENIOR DIRECTOR OF HUMAN RESOURCES, THE EXECUTIVE COMMITTEE MEMBER IN CHARGE OF THE COUNTRY OFFICE OR DEPARTMENT; OR THE OFFICE ADMINISTRATOR FOR THE COUNTRY OFFICE. THIS INCLUDES ACTUAL OR POTENTIAL CONFLICTS INVOLVING BUSINESS OR FINANCIAL INTEREST, FAMILY RELATIONSHIPS, OR SEXUAL/ROMANTIC RELATIONSHIPS. THE CFO WILL DETERMINE WHETHER ANY STEPS MUST BE TAKEN TO AVOID AN APPEARANCE OR EXISTENCE OF A CONFLICT OF INTEREST OR THE CREATION OF AN ENVIRONMENT THAT OTHERS IN THE WORKPLACE MIGHT REASONABLY FIND TO BE UNPROFESSIONAL OR INAPPROPRIATE. SUCH STEPS, DEPENDING ON THE NATURE OF THE CONFLICT OF INTEREST, MIGHT INCLUDE, BUT ARE NOT LIMITED TO, DIVESTITURE OF ADVERSE INTERESTS, RECUSAL FROM CERTAIN DECISIONS, TRANSFER OF ONE OF THE EMPLOYEES TO ANOTHER DEPARTMENT (IF A POSITION IS AVAILABLE), CHANGING THE MANAGER FOR ONE OF THE EMPLOYEES, OR, WHEN OTHER OPTIONS ARE NOT FEASIBLE, THE TERMINATION OF EMPLOYMENT OF ONE OF THE EMPLOYEES. EMPLOYEES WHO WISH TO PROVIDE SERVICES TO OR FOR THE BENEFIT OF ANY ENTITY OUTSIDE OCEANA MUST DISCLOSE SUCH PROPOSED ACTIVITY TO OCEANA, WHICH WILL MAKE APPROPRIATE DETERMINATIONS IN ACCORDANCE WITH THE ORGANIZATION'S GLOBAL CODE OF ETHICS. FAMILY RELATIONSHIPS (NEPOTISM): OCEANA WILL NOT ALLOW A SUPERVISOR/SUBORDINATE RELATIONSHIP TO EXIST BETWEEN FAMILY RELATIVES. SEXUAL/ROMANTIC RELATIONSHIPS: ROMANTIC RELATIONSHIPS BETWEEN EMPLOYEES THAT CONSTITUTE AN ACTUAL OR REASONABLY-PERCEIVED CONFLICT OF INTEREST ARE PROHIBITED. FORM 990, PART VI, SECTION B, LINE 13 WHISTLEBLOWING AND REPORTING VIOLATIONS: OCEANA NEEDS AND EXPECTS THE SUPPORT AND COOPERATION OF ITS EMPLOYEES TO ENFORCE ITS POLICIES. EMPLOYEES WHO HAVE EXPERIENCED, OBSERVED, OR LEARNED ABOUT CONDUCT THEY BELIEVE IS CONTRARY TO OCEANA'S POLICES OR CODE OF ETHICS MUST REPORT SUCH VIOLATIONS (OR POTENTIAL OR SUSPECTED VIOLATIONS). OCEANA PROVIDES TWO WAYS TO REPORT VIOLATIONS. FIRST, VIOLATIONS MAY BE REPORTED THROUGH A REPORTING SYSTEM THAT OCEANA HAS SET UP THROUGH AN ONLINE WEBSITE OR BY CALLING THE PHONE NUMBER LISTED FOR EACH COUNTRY ON THAT WEBSITE. THE SITE IS CONFIDENTIAL, EASY TO USE, AND ALWAYS AVAILABLE. EMPLOYEES HAVE THE OPTION TO DISCLOSE THEIR IDENTITY OR MAKE A REPORT ANONYMOUSLY; HOWEVER, DISCLOSING IDENTITY IS STRONGLY ENCOURAGED TO ENABLE OCEANA TO CONDUCT A THOROUGH INVESTIGATION, ESPECIALLY IN THE CASE OF A POLICY THAT PROTECTS INDIVIDUALS (FOR EXAMPLE, CONCERNING SEXUAL HARASSMENT OR DISCRIMINATION). ANY REPORT THAT IMPLICATES THE CEO; PRESIDENT AND GENERAL COUNSEL; OR CFO WILL BE FORWARDED BY THE THIRD PARTY ADMINISTRATOR OF THE WEBSITE TO THE CHAIR, VICE CHAIR AND TREASURER OF OCEANA'S BOARD OF DIRECTORS. SECOND, VIOLATIONS MAY BE REPORTED TO THE APPROPRIATE STAFF PERSON, AS FOLLOWS. THE VIOLATION MUST BE REPORTED TO THE CEO; PRESIDENT AND GENERAL COUNSEL; CFO; OR SENIOR DIRECTOR OF HUMAN RESOURCES, IF THE VIOLATION INVOLVES ONE OF THE FOLLOWING ISSUES: -SEXUAL OR OTHER HARASSMENT -UNLAWFUL DISCRIMINATION -FINANCIAL MISCONDUCT OR MISREPORTING -BRIBERY OR CORRUPTION -RETALIATION FOR REPORTING ANY VIOLATION IF THE VIOLATION INVOLVES ANY OTHER ISSUE, THE REPORT MUST BE MADE TO ANY OF THE FOLLOWING: CEO; PRESIDENT AND GENERAL COUNSEL; CFO; OR GLOBAL DIRECTOR OF HUMAN RESOURCES; THE EXECUTIVE COMMITTEE MEMBER IN CHARGE OF THE COUNTRY OFFICE OR DEPARTMENT; OR THE OFFICE ADMINISTRATOR FOR THE COUNTRY OFFICE. INVESTIGATION: WHEN AN EMPLOYEE REPORTS A VIOLATION OF THIS CODE, OCEANA WILL INVESTIGATE AND TAKE CORRECTIVE ACTION AS WARRANTED UNDER THE CIRCUMSTANCES. THE STEPS TO BE TAKEN DURING THE INVESTIGATION ARE NOT FIXED IN ADVANCE (EXCEPT AS REQUIRED BY APPLICABLE LAW), BUT INSTEAD WILL VARY DEPENDING UPON THE NATURE OF THE ALLEGATIONS. SUCH INVESTIGATION WILL REMAIN CONFIDENTIAL TO THE EXTENT CONSISTENT WITH EFFECTIVELY UNDERSTANDING THE FACTS AND TAKING CORRECTIVE MEASURES. RESOLVING THE MATTER: IF OCEANA DETERMINES THAT A VIOLATION HAS OCCURRED, THE COMPANY WILL TAKE APPROPRIATE REMEDIAL ACTION TO CORRECT THE SITUATION. ANY EMPLOYEE DETERMINED BY OCEANA TO BE RESPONSIBLE FOR A VIOLATION WILL BE SUBJECT TO APPROPRIATE DISCIPLINARY ACTION, SUBJECT TO APPLICABLE LAW, UP TO AND INCLUDING TERMINATION. IT IS A CONDITION OF EMPLOYMENT THAT EMPLOYEES COOPERATE WITH ALL OCEANA INVESTIGATIONS. IN ADDITION, OCEANA MAY CHOOSE TO TAKE ACTION EVEN IF IT CONCLUDES THAT THE ALLEGED CONDUCT NEITHER VIOLATES OCEANA'S GLOBAL CODE OF ETHICS NOR THE LAW, BUT SUCH CONDUCT WAS IMPERMISSIBLY INTERFERING WITH THE WORK ENVIRONMENT. NO RETALIATION: IT IS A VIOLATION TO RETALIATE AGAINST AN INDIVIDUAL WHO REPORTS INCIDENTS THAT HE OR SHE BELIEVES TO BE VIOLATIONS OF OCEANA'S GLOBAL CODE OF ETHICS, OR WHO COOPERATES IN AN INVESTIGATION OF A VIOLATION. RETALIATION IS A SERIOUS VIOLATION AND SHOULD BE REPORTED IMMEDIATELY. THE REPORT AND INVESTIGATION OF ALLEGATIONS OF RETALIATION WILL FOLLOW THE PROCEDURES SET FORTH. ANY PERSON FOUND TO HAVE RETALIATED AGAINST AN INDIVIDUAL FOR REPORTING DISCRIMINATORY HARASSMENT OR PARTICIPATING IN AN INVESTIGATION OF ALLEGATIONS OF SUCH CONDUCT WILL BE SUBJECT TO APPROPRIATE DISCIPLINARY ACTION.
FORM 990, PART VI, SECTION B, LINE 15	OCEANA'S PROCESS FOR DETERMINING COMPENSATION OF ITS CEO, OFFICERS, AND KEY EMPLOYEES IS AS FOLLOWS: ANNUALLY, OCEANA PROVIDES THE BOARD DIRECTORS WITH DATA FROM MULTIPLE SOURCES ON COMPARABLE SALARIES AND BENEFITS IN OTHER NONPROFIT ORGANIZATIONS, ESPECIALLY BUT NOT LIMITED TO THOSE IN THE CONSERVATION FIELD, FOR OCEANA'S CEO. THE BOARD REVIEWS AND DISCUSSES THE COMPENSATION DATA AS WELL AS THE CEO'S ACHIEVEMENTS FOR THE PRIOR YEAR AS WELL AS HIS PROPOSED GOALS FOR THE NEXT YEAR BEFORE TAKING A DECISION ON ANY ADJUSTMENTS TO THE CEO COMPENSATION OF BENEFITS. OCEANA PROVIDES THE FINANCE AND AUDIT COMMITTEE OF THE BOARD DIRECTORS WITH DATA FROM MULTIPLE SOURCES ON COMPARABLE SALARIES AND BENEFITS IN OTHER NONPROFIT ORGANIZATIONS, ESPECIALLY BUT NOT LIMITED TO THOSE IN THE CONSERVATION FIELD, FOR OCEANA'S OFFICERS, TOP MANAGEMENT, AND KEY EMPLOYEES ("THE EXECUTIVE TEAM", OR "EC"). THE COMMITTEE DISCUSSES EACH OF THE EC MEMBER'S ACHIEVEMENTS FOR THE PRIOR YEAR AS WELL AS HER/HIS PROPOSED GOALS FOR THE NEXT YEAR. THE COMMITTEE REVIEWS THESE DATA TO DETERMINE IF THE COMPENSATION IS REASONABLE AND THAT OCEANA HAS NOT ENGAGED IN AN EXCESS BENEFIT TRANSACTION WITH ANY INDIVIDUAL IN A POSITION TO SUBSTANTIALLY INFLUENCE THE ORGANIZATION'S AFFAIRS. THE BOARD OF DIRECTORS AND AUDIT AND FINANCE COMMITTEE DISCUSSIONS ARE DOCUMENTED IN THE MINUTES OF THE RESPECTIVE BODIES. OCEANA REGULARLY CONDUCTS COMPENSATION REVIEWS, MOST RECENTLY IN NOVEMBER 2023.
FORM 990, PART VI, SECTION C, LINE 19	OCEANA POSTS ANNUAL REPORTS, ITS AUDITED FINANCIAL STATEMENTS, AND THE PUBLIC DISCLOSURE COPY OF ITS IRS FORM 990 ON ITS WEBSITE, WWW.OCEANA.ORG. IT ALSO SHARES RELEVANT INFORMATION WITH INDEPENDENT WATCHDOG ORGANIZATIONS SUCH AS GUIDESTAR, CHARITY NAVIGATOR AND THE BETTER BUSINESS BUREAU TO ALLOW THESE ORGANIZATIONS INDEPENDENT ASSESSMENT OF OCEANA'S ACCOUNTABILITY AND TRANSPARENCY. OCEANA'S ARTICLES OF INCORPORATION AND BY-LAWS ARE AVAILABLE ON OCEANA'S WEBSITE AND TO MEMBERS OF THE PUBLIC UPON WRITTEN REQUEST. OCEANA'S ARTICLES OF INCORPORATION, AS WELL AS A CERTIFICATE OF GOOD STANDING, ARE ALSO INDEPENDENTLY AVAILABLE THROUGH THE DEPARTMENT OF CONSUMER AND REGULATORY AFFAIRS FOR THE DISTRICT OF COLUMBIA (WHERE OCEANA, INC. IS INCORPORATED), THOUGH THERE IS A FEE FOR THIS SERVICE.
FORM 990	THIS RETURN PRESENTS CONSOLIDATED FINANCIAL STATEMENTS FOR OCEANA, INC. AND ITS NON-U.S. AFFILIATES. OCEANA HAS OFFICES IN SPAIN, BRAZIL, DENMARK, BELGIUM, MEXICO, PHILIPPINES, BELIZE, LONDON, CHILE AND PERU FOR THE PURPOSE OF BUILDING AN INTERNATIONAL MOVEMENT TO SAVE THE OCEAN THROUGH PUBLIC POLICY ADVOCACY, SCIENCE AND ECONOMICS, LEGAL ACTION, GRASSROOTS MOBILIZATION, AND PUBLIC EDUCATION. THE OPERATIONS IN SPAIN, BELIZE, BRAZIL, MEXICO, SWITZERLAND, AND THE UNITED KINGDOM ARE INCORPORATED AS INDEPENDENT ENTITIES IN THOSE COUNTRIES UNDER LOCAL LAW. HOWEVER, THESE ENTITIES ARE DEPENDENT ON OCEANA FOR FUNDING, PARTICIPATE IN OCEANA ACTIVITIES AND DECISION-MAKING, AND CARRY OUT THE GENERAL MISSION AND INTERNATIONAL ACTIVITIES OF OCEANA.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2023

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

Name of the organization

OCEANA INC

Employer identification number

51-0401308

Part I

Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity

Part II

Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1)OCEANA ACTION INC 1025 CONNECTICUT AVENUE NW 200 WASHINGTON,DC20036 31-1814181	PROTECTING THE WORLD'S OCEANS TO SUSTAIN THE CIRCLE OF LIFE.	DC	501(C)(4)	N/A	OCEANA INC	Yes
(2)FUNDACION OCEANA GRAN VIA 62 7 IZDA MADRID 28013 SP	PROTECTING THE WORLD'S OCEANS TO SUSTAIN THE CIRCLE OF LIFE.	SP	N/A	N/A	OCEANA INC	Yes
(3)OCEANA UK 10 QUEEN ST PLACE LONDON EC4R 1BE UK	PROTECTING THE WORLD'S OCEANS TO SUSTAIN THE CIRCLE OF LIFE.	UK	N/A	N/A	OCEANA INC	Yes
(4)OCEANA IN BELIZE PO BOX 731 BELMOPAN BH	PROTECTING THE WORLD'S OCEANS TO SUSTAIN THE CIRCLE OF LIFE.	BH	N/A	N/A	OCEANA INC	Yes
(5)FRIENDS OF OCEANA RUE DITALIE 10 GENEVA SZ	PROTECTING THE WORLD'S OCEANS TO SUSTAIN THE CIRCLE OF LIFE.	SZ	N/A	N/A	OCEANA INC	Yes
(6)OCEANA BRASIL SIG QUADRA 1 LOTE 985 SALA 251 CENTRO EMPRESARIAL PARQUE,BRASILIA70610-410 BR	PROTECTING THE WORLD'S OCEANS TO SUSTAIN THE CIRCLE OF LIFE	BR	N/A	N/A	OCEANA INC	Yes
(7)OCEANA MEXICO POSEIDON 39 COL CREDITO CONSTRUCT CIUDAD DE MEXICO CP03940 MX	PROTECTING THE WORLD'S OCEANS TO SUSTAIN THE CIRCLE OF LIFE.	MX	N/A	N/A	OCEANA INC	Yes

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2023

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	Yes	No

Schedule R (Form 990) 2023

Page 3

Part V

Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................

b Gift, grant, or capital contribution to related organization(s) ............................

Yes

c Gift, grant, or capital contribution from related organization(s) ............................

Yes

d Loans or loan guarantees to or for related organization(s) ............................

e Loans or loan guarantees by related organization(s) ............................

f Dividends from related organization(s) ............................

g Sale of assets to related organization(s) ............................

h Purchase of assets from related organization(s) ............................

i Exchange of assets with related organization(s) ............................

j Lease of facilities, equipment, or other assets to related organization(s) .......................

k Lease of facilities, equipment, or other assets from related organization(s) ......................

l Performance of services or membership or fundraising solicitations for related organization(s) .....................

Yes

m Performance of services or membership or fundraising solicitations by related organization(s) .................

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................

Yes

o Sharing of paid employees with related organization(s) ............................

Yes

p Reimbursement paid to related organization(s) for expenses ............................

q Reimbursement paid by related organization(s) for expenses ............................

Yes

r Other transfer of cash or property to related organization(s) ............................

s Other transfer of cash or property from related organization(s) ............................

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved
(1) OCEANA MEXICO	B	1,771,101	COST
(2) OCEANA BRASIL	B	1,983,209	COST
(3) FUNDACION OCEANA	B	2,663,475	COST
(4) OCEANA IN BELIZE	B	637,647	COST
(5) OCEANA UK	B	1,402,057	COST
(6) FRIENDS OF OCEANA	C	1,044,252	COST

Schedule R (Form 990) 2023

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Schedule R (Form 990) 2023

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R. See instructions.

Return Reference	Explanation

Schedule R (Form 990) 2023

Additional Data

Software ID:
Software Version:

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	44,130,233	46,283,312
9	Program service revenue (Part VIII, line 2g) .........	0	0
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	8,208	504,729
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	-170,654	-290,045
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	43,967,787	46,497,996
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	1,936,194	1,344,393
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	25,245,531	29,094,835
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	207,501	172,256
b	Total fundraising expenses (Part IX, column (D), line 25) 4,584,369
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	14,110,884	14,888,931
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	41,500,110	45,500,415
19	Revenue less expenses. Subtract line 18 from line 12.......	2,467,677	997,581
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	74,617,155	74,734,235
21	Total liabilities (Part X, line 26).............	14,329,504	13,446,874
22	Net assets or fund balances. Subtract line 21 from line 20.....	60,287,651	61,287,361

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 16,596,797 including grants of $ 700,485 ) (Revenue $ )
	INTERNATIONALBELIZEPROTECT THE MESOAMERICAN REEFOCEANA'S CAMPAIGN TO PROTECT BELIZE'S MARINE RESOURCES FROM THE THREAT OF OFFSHORE OIL DRILLING SECURED AN IMPORTANT VICTORY: BELIZE HAS PASSED A LAW REQUIRING THE GOVERNMENT TO "ASK BELIZE FIRST" BEFORE IT CONDUCTS ANY OIL AND GAS ACTIVITY, INCLUDING EXPLORATION, AND PRIOR TO ANY ATTEMPT TO CHANGE THE MORATORIUM ACT WHICH BELIZE PASSED IN 2017 AFTER CAMPAIGNING BY OCEANA AND ITS ALLIES. ANY SUCH ACTION NOW REQUIRES A NATIONAL REFERENDUM PRIOR TO MOVING IN ANY WAY TOWARDS DRILLING IN BELIZEAN WATERS.THIS IS A MAJOR VICTORY FOR DEMOCRACY BECAUSE THE LAW EMPOWERS CITIZENS THROUGH A DECISION-MAKING PROCESS ON AN ISSUE THAT IS VERY CLOSE TO THE HEARTS OF MOST BELIZEANS. THIS IS ALSO A PRECEDENT THAT WE BELIEVE WILL HELP US WIN REQUIREMENTS FOR NATIONAL REFERENDA ON OTHER THREATS TO BELIZE'S TREASURED BARRIER REEF, SUCH AS PROPOSED CRUISE SHIP TERMINALS, AGREEMENTS TO ALLOW DISTANT WATER FLEETS LIKE TAIWAN TO FISH IN NATIONAL WATERS, AND MORE. MORE BROADLY, IT PUTS US ON A PATH TO BRING DEMOCRACY TO OCEAN ISSUES THAT ARE TOO IMPORTANT TO LEAVE IN THE HANDS OF GOVERNMENT AND INDUSTRY ALONE.BRAZILDEFENDING THE BOTTOM TRAWLING BAN IN RIO GRANDE DO SULIN A 9-1 VOTE, BRAZIL'S SUPREME COURT UPHELD A LAW IN THE STATE OF RIO GRANDE DO SUL THAT BANS INDUSTRIAL BOTTOM TRAWLING, A HIGHLY DESTRUCTIVE FORM OF FISHING THAT CLEAR-CUTS THE SEAFLOOR. PRIOR TO THE 2018 BAN, BOTTOM TRAWLING WAS DEPLETING FISH STOCKS, THREATENING MARINE BIODIVERSITY, AND DESTROYING HABITAT, ALL OF WHICH THE LOCAL COMMUNITY RELIES ON TO SUPPORT THEIR LIVELIHOODS. OCEANA CAMPAIGNED ALONGSIDE ARTISANAL FISHERS TO PASS THIS LAW IN 2018, WHICH SAFEGUARDS THE ENTIRE STATE'S 630-KILOMETER LONG COAST AND THE FIRST 20 KILOMETERS OFFSHORE (MORE THAN 13,000 SQUARE KILOMETERS). SINCE THEN, LOCAL COMMUNITIES HAVE SEEN MANY FISH STOCKS RECOVER. THE SUPREME COURT DECISION REINFORCES THE IMPORTANCE OF THIS LAW TO ENSURING THE SUSTAINABLE LIVELIHOODS FOR MORE THAN 20,000 FAMILIES WHO RELY ON ARTISANAL FISHING IN RIO GRANDE DO SUL. REDUCE SINGLE-USE PLASTICSBRAZIL'S MUSEUM OF TOMORROW (MOT) ANNOUNCED ON MARCH 22, 2023, WORLD WATER DAY, THAT IT IS NOW THE FIRST PLASTIC-FREE ZONE (PFZ) IN THE COUNTRY. OCEANA COLLABORATED WITH THE FUTURISTIC SCIENCE MUSEUM TO FIRST ESTABLISH THE MUSEUM'S PILOT PROGRAM, WHICH WAS WIDELY SUPPORTED BY EMPLOYEES AND INCLUDED AUDITING THE DISPOSABLE PLASTICS USED IN THE MUSEUM'S OPERATIONS, CREATING A PLASTIC-FREE EVENT GUIDE, AND ENGAGING EXTERNAL SUPPLIERS. DURING THE PILOT PHASE, MOT AND OCEANA FOUND SOLUTIONS TO ELIMINATE MOST SINGLE-USE PLASTIC ITEMS, SUCH AS BOTTLES, CUPS, BAGS, AND PLASTIC FILM. AS A NEXT STEP, THE MUSEUM WILL EXTEND PLASTIC-FREE REQUIREMENTS TO VISITORS, MARKING AN END TO THE SALE, USE, AND DISTRIBUTION OF SINGLE-USE PLASTICS ON MUSEUM PREMISES.MODERNIZE BRAZIL'S FISHERIES LAW (11,959/2009)WE SECURED SUPPORT FROM THE FISHING INDUSTRY FOR ALMOST ALL THE RECOMMENDATIONS TO REFORM BRAZIL'S FISHERIES LAW THAT WE DEVELOPED WITH ARTISANAL FISHERS AND THEY ARE PART OF A BILL TO AMEND THE LAW. OUR CAMPAIGN THIS PERIOD HAS FOCUSED ON FACILITATING NEGOTIATIONS BETWEEN THE INDUSTRIAL AND ARTISANAL FISHING SECTORS AND ENGAGING OTHER NGOS AND ALLIES IN THE MINISTRY OF THE ENVIRONMENT, WHICH SHARES RESPONSIBILITIES WITH THE FISHERIES MINISTRIES FOR FISHING POLICY. WE LAUNCHED OUR THIRD ANNUAL FISHERIES AUDIT, RECOGNIZED IN BRAZIL AS A BENCHMARK REPORT, UPDATING THE STATUS OF BRAZIL'S FISHERIES MANAGEMENT SYSTEM. POLICYMAKERS AND OTHER STAKEHOLDERS USE THE REPORT TO UNDERSTAND THE STATE OF BRAZIL'S FISHERIES AND THEIR MANAGEMENT.IMPLEMENT CATCH LIMITS FOR COMMERCIAL FISHERIESOCEANA'S RECOMMENDATION FOR A SCIENCE-BASED LOBSTER CATCH LIMIT WAS UNANIMOUSLY APPROVED BY THE COUNCIL MEMBERS FROM THE ARTISANAL AND COMMERCIAL SECTORS AND THE MINISTRY OF ENVIRONMENT. LIMIT CONTROLS WILL BE IMPLEMENTED BY THE LOBSTER PROCESSING AND EXPORT COMPANIES, AND WE EXPECT A NEW RULE DETAILING THE REQUIREMENTS FOR COMPLYING WITH CATCH LIMITS TO BE PUBLISHED IN 2024, FOR A CAMPAIGN VICTORY.OCEANA WAS AWARDED THE SALVA DE PRATA, A PRESTIGIOUS AWARD OF THE CITY COUNCIL OF SAO PAULO TO ACKNOWLEDGE INSTITUTIONS, SOCIAL ORGANIZATIONS, FOUNDATIONS, AND OTHER ENTITIES THAT HAVE MADE A SIGNIFICANT CONTRIBUTION TO SAO PAULO. THE AWARD EMPHASIZED HOW OCEANA HAS PLAYED AN IMPORTANT ROLE IN THE CITY'S EFFORT TO CURB PLASTIC POLLUTION, THROUGH OUR TECHNICAL EXPERTISE AND SUCCESS CREATING OPEN DIALOGUE. AS LATIN AMERICA'S MOST POPULOUS CITY, SAO PAULO HOLDS THE POTENTIAL TO INSPIRE CHANGE FAR BEYOND ITS BORDERS.OCEANA CANADAIN 2023, OCEANA INC. PROVIDED CHARITABLE CONTRIBUTIONS AND IN-KIND SUPPORT TO OCEANA CANADA, AN INDEPENDENT NONPROFIT ORGANIZATION INCORPORATED UNDER CANADIAN LAW. WITH OUR SUPPORT, OCEANA CANADA ACHIEVED THE FOLLOWING VICTORIES:REBUILD CANADA'S FISHERIESOUR SEVENTH ANNUAL FISHERY AUDIT IDENTIFIED THAT THERE HAS BEEN NO SUBSTANTIAL CHANGE IN THE STATUS OF CANADA'S FISH STOCKS. LESS THAN 1/3 OF CANADA FISH STOCKS ARE KNOWN TO BE HEALTHY 55 STOCKS IN ARE IN THE HEALTHY ZONE, 35 STOCKS ARE CAUTIOUS, 28 ARE CRITICAL AND 76 ARE OF AN UNCERTAIN STATUS. OCEANA HAS MET EXTENSIVELY WITH FISHERIES AND OCEANS CANADA (DFO) MANAGERS ACROSS CANADA TO BRIEF THEM ON THE FINDINGS OF THE AUDIT AND VALIDATE THE RESULTS.PROTECT OCEAN HABITAT IN CANADAOCEANA RECOMMENDATIONS ON PROHIBITED INDUSTRIAL ACTIVITIES HAVE BEEN INCORPORATED INTO THE DRAFT REGULATIONS FOR THE OFFSHORE PACIFIC MPA. ON FEBRUARY 18, 2023, THE GOVERNMENT RELEASED DRAFT REGULATIONS FOR THE CREATION OF A NEW MARINE PROTECTED AREA NAMED TANG.GWAN - HACXIQAK - TSIGIS (THE NAME IS A COMBINATION OF HAIDA, PACHEEDAHT AND QUATSINO LANGUAGES ROUGHLY TRANSLATING TO "CREATURE IN THE DEEP OCEAN"). THE REGULATIONS REFLECT ALL OF OCEANA'S RECOMMENDATIONS AND ENJOY FULL SUPPORT FROM PARTNER FIRST NATIONS. THE NEW MPA WILL COVER 133,019 SQ KM AND ENCOMPASS 93 PERCENT OF KNOWN SEAMOUNTS IN CANADIAN WATERS. THIS MPA CONTRIBUTES 2.31 PERCENT TOWARD CANADA'S COMMITMENT TO PROTECT 30 PERCENT BY 2030. ALL BOTTOM TRAWLING WILL BE PROHIBITED IN THE NEW MPA. FISHING THAT DOES NOT USE BOTTOM-TRAWLS WILL BE MANAGED VERTICALLY THROUGH THE WATER COLUMN, WITH DEEPWATER AND MIDWATER FISHERIES PROHIBITED BELOW 500 M DEPTH ACROSS THE WHOLE MPA AND RESTRICTED TO A DEPTH OF 100 M IN SHALLOWER ZONES AROUND SPECIFIC SEAMOUNTS. ALL OIL AND GAS ACTIVITIES, DEEP-SEA MINING, AND DUMPING OF WASTE ARE ALSO PROHIBITED.REDUCE NON-ESSENTIAL SINGLE-USE PLASTIC PACKAGING IN CANADAWE LAUNCHED A NEW REPORT, BREAKING THE PLASTIC CYCLE, WHICH OUTLINES A NATIONAL POLICY ROADMAP TOWARD ELIMINATING SINGLE-USE PLASTIC. THE REPORT IDENTIFIES THE SEVEN SECTORS THAT ARE THE GREATEST SOURCES OF SINGLE-USE PLASTIC, COLLECTIVELY GENERATING 41 PERCENT OF PLASTIC PACKAGING WASTE IN CANADA. IN A MEETING WITH THE MINISTER OF THE ENVIRONMENT AND CLIMATE CHANGE CANADA AND SENIOR OFFICIALS WORKING ON FEDERAL PLASTIC REGULATIONS PRIOR TO THE PUBLICATION OF OUR REPORT, THE MINISTER DIRECTED HIS STAFF TO MOVE ON OCEANA'S KEY RECOMMENDATIONS FOR 2024.PROTECT CAPELIN ABUNDANCEWE ARE ON TRACK FOR THE ESTABLISHMENT OF A FORMAL CAPELIN REBUILDING PLAN WORKING GROUP, AND WE ARE PUSHING FOR MORE TRANSPARENCY IN DECISION-MAKING TO ENSURE THAT THAT THE CAPELIN LIMIT REFERENCE POINT HAS A GOAL OF REBUILDING. WE ARE DOING THIS THROUGH STRONG WORKING RELATIONSHIPS WITH KEY STAKEHOLDERS IN NEWFOUNDLAND AND LABRADOR, SUCH AS THE PROVINCIAL GOVERNMENT, FIRST NATIONS, MEMORIAL UNIVERSITY, AND KEY ADVISORS TO POLICYMAKERS, TO FIRMLY ESTABLISH OCEANA AS A VOICE FOR SCIENCE-BASED FISHERIES MANAGEMENT IN A COMPLICATED POLITICAL ENVIRONMENT.

4b	(Code: ) (Expenses $ 10,347,631 including grants of $ 588,215 ) (Revenue $ )
	UNITED STATESIN THE UNITED STATES, OCEANA IS WORKING ON SCIENCE-BASED POLICY CAMPAIGNS THAT SEEK TO ADVANCE RESPONSIBLE FISHING, STOP NEW OFFSHORE OIL AND GAS DEVELOPMENT, REDUCE ILLEGAL FISHING, PROTECT HABITAT, PROTECT THE NORTH ATLANTIC RIGHT WHALE, REDUCE SINGLE-USE PLASTICS, AND DEFEND THE NATION'S BEDROCK CONSERVATION LAWS.STOP THE EXPANSION OF OFFSHORE DRILLINGTHE BIDEN ADMINISTRATION FINALIZED ITS FIVE-YEAR PLAN FOR OFFSHORE OIL AND GAS LEASING WITH THE FEWEST NUMBER OF PROPOSED LEASE SALES TO DATE. THE PLAN OFFERS THREE LEASE SALES IN THE WESTERN AND CENTRAL GULF OF MEXICO, AND FULLY PROTECTS THE ATLANTIC, PACIFIC, ARCTIC, AND EASTERN GULF OF MEXICO FROM NEW OFFSHORE DRILLING. THIS FIVE-YEAR PLAN PROCESS BEGAN IN 2018 UNDER PRESIDENT TRUMP, WHO PROPOSED 47 OFFSHORE DRILLING LEASE SALES, THE LARGEST NUMBER EVER PROPOSED. OCEANA WAS INSTRUMENTAL IN STOPPING THE EXPANSION OF DRILLING BEYOND THE GULF OF MEXICO AND MINIMIZING NEW LEASE SALES IN THE GULF. OCEANA WILL CONTINUE TO CAMPAIGN WITH OUR ALLIES TO PERMANENTLY PROTECT U.S. COASTS FROM NEW OFFSHORE DRILLING, WHICH WILL HELP FIGHT CLIMATE CHANGE AND SAFEGUARD THE COMMUNITIES, BUSINESSES, AND WILDLIFE THAT RELY ON A HEALTHY OCEAN.DETER ILLEGAL FISHING THROUGH TRANSPARENCYIN NOVEMBER 2023, WE SUFFERED A MAJOR DISAPPOINTMENT WHEN THE NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION (NOAA) WITHDREW THE PROPOSED RULE THAT WOULD HAVE EXPANDED AND STRENGTHENED THE SEAFOOD IMPORT MONITORING PROGRAM (SIMP) BY ADDING ADDITIONAL SPECIES AT RISK OF IUU FISHING AND SEAFOOD FRAUD (NOTABLY INCLUDING SQUID). NOAA HAS STATED THAT IT WILL CONDUCT A FULL REVIEW OF SIMP AND HAS BEGUN A SERIES OF LISTENING SESSIONS WITH ALL STAKEHOLDERS TO DECIDE WHETHER TO EXPAND, CONTRACT, OR END THE PROGRAM.HABITAT PROTECTIONIN THE UNITED STATES, THE PACIFIC FISHERY MANAGEMENT COUNCIL VOTED TO REOPEN MORE THAN 4,500 SQUARE MILES OF SOUTHERN CALIFORNIA OCEAN WATERS TO RECREATIONAL AND NON-TRAWL COMMERCIAL GEAR USED TO CATCH GROUNDFISH WHILE ALSO PERMANENTLY PROTECTING MORE THAN 600 SQUARE MILES OF HABITAT INCLUDING ALMOST HALF OF THE AREA'S KNOWN DEEP-SEA CORALS. THESE AREAS INCLUDE CORAL AND SPONGE ECOSYSTEMS DISCOVERED BY OCEANA DURING A 2016 SCIENTIFIC EXPEDITION. THE ENTIRE AREA REMAINS CLOSED TO BOTTOM TRAWLING. THIS VICTORY IS A WIN-WIN FOR FISHING COMMUNITIES AND OCEAN BIODIVERSITY AND IS THE RESULT OF A UNIQUE COLLABORATION BETWEEN RECREATIONAL AND COMMERCIAL FISHERMEN, OCEANA, AND THE CALIFORNIA DEPARTMENT OF FISH AND WILDLIFE WHO WORKED TOGETHER TO DESIGN THE NEW CONSERVATION AREAS. THE COUNCIL ALSO VOTED TO PROTECT FIVE ECOLOGICALLY IMPORTANT AREAS OFF THE OREGON COAST FROM ALL FORMS OF FISHING GEAR USED TO CATCH GROUNDFISH AND KNOWN TO HARM SEAFLOOR HABITATS, INCLUDING BOTTOM LONGLINES AND POTS. THESE FIVE AREAS, WHICH TOTAL 182 SQUARE MILES, ARE ALREADY PROTECTED FROM BOTTOM TRAWLING, AND WILL NOW RECEIVE AN ADDITIONAL LAYER OF PROTECTION WITH THIS ACTION. OCEANA WAS SUCCESSFUL IN OUR CAMPAIGN TO PROTECT DEEP-SEA HABITAT IN THE GULF OF ALASKA BY ENSURING THAT FEDERAL ESSENTIAL FISH HABITAT FISHERY MANAGEMENT PLAN DESIGNATIONS INCLUDE CORAL AND SPONGE HABITATS. THE ESSENTIAL FISH HABITAT DESCRIPTIONS FOR SEVERAL COMMERCIAL STOCKS, INCLUDING GOLDEN KING CRAB, YELLOWEYE ROCKFISH, ATKA MACKEREL, AND NORTHERN ROCKFISH, NOW INCLUDE SPECIFIC REFERENCE TO CORAL AND SPONGE HABITATS BECAUSE OCEANA ELEVATED THEIR IMPORTANCE AS ESSENTIAL FISH HABITAT (EFH). (CONGRESS ESTABLISHED THE EFH MANDATE IN 1996 TO IMPROVE THE NATION'S MAIN FISHERIES LAW THE MAGNUSON-STEVENS FISHERY CONSERVATION AND MANAGEMENT ACT HIGHLIGHTING THE IMPORTANCE OF HEALTHY HABITAT FOR COMMERCIAL AND RECREATIONAL FISHERIES.)REDUCE SINGLE-USE PLASTICSSEN. JEFF MERKLEY (OR) AND REP. JARED HUFFMAN (CA) REINTRODUCED THE OCEANA-BACKED BREAK FREE FROM PLASTIC POLLUTION ACT ON OCTOBER 25, 2023, WITH 45 U.S. REPRESENTATIVES AND 11 SENATORS JOINING AS COSPONSORS. OUR FIELD TEAM AND POLICY STAFF RECRUITED BILL SUPPORTERS, WHO INCLUDE MEMBERS FROM ALL OF THE STATES WHERE OCEANA HAS FIELD REPRESENTATIVES AND FIVE NEW MEMBERS OF CONGRESS. THE UPDATED VERSION OF THE BILL WOULD SET STRONG NATIONAL SOURCE REDUCTION TARGETS, PHASE OUT THE MOST PROBLEMATIC SINGLE-USE PLASTICS, INCLUDING PLASTIC FOAM, AND SUPPORT REUSE AND REFILL SYSTEMS.ON SEPTEMBER 28, 2023, THE NATIONAL PARK SERVICE AND OTHER U.S. DEPARTMENT OF THE INTERIOR BUREAUS RELEASED THEIR FINALIZED PLANS TO PHASE OUT SINGLE-USE PLASTICS BY 2032. OCEANA HAS BEEN CALLING ON THE INTERIOR DEPARTMENT TO PUBLICLY RELEASE THESE PLANS, WHICH WERE A PART OF INTERIOR SECRETARY DEB HAALAND'S JUNE 2022 ORDER ON SINGLE-USE PLASTICS. WE APPLAUDED SECRETARY HAALAND'S COMMITMENT TO REDUCING PLASTICS AND SUPPORT OF REFILL AND REUSE SYSTEMS, INCLUDING PRIORITIZING WATER BOTTLE REFILLING STATIONS, AND URGED THE DEPARTMENT TO MOVE MORE QUICKLY, INCLUDING IMMEDIATELY PHASING OUT PLASTIC FOAM FOOD WARE.FOLLOWING CAMPAIGNING BY OCEANA AND OUR ALLIES, DELAWARE ENACTED A LAW TO PHASE OUT PLASTIC FOAM FOOD WARE AND REDUCE OTHER UNNECESSARY SINGLE-USE PLASTICS. SPECIFICALLY, THE LAW PROHIBITS RESTAURANTS AND OTHER FOOD SERVICE ESTABLISHMENTS FROM PROVIDING POLYSTYRENE FOAM FOOD CONTAINERS, PLASTIC BEVERAGE STIRRERS, AND PLASTIC COCKTAIL AND SANDWICH PICKS, AND REQUIRES THAT SINGLE-USE PLASTIC STRAWS ONLY BE PROVIDED AT THE CUSTOMER'S REQUEST. EXPANDED POLYSTYRENE IS A FORM OF PLASTIC FOAM, MADE FROM FOSSIL FUELS, AND IS COMMONLY USED FOR FOOD CONTAINERS AND PACKAGING. THIS DISPOSABLE PACKAGING IS USUALLY THROWN AWAY AFTER A SINGLE USE AND BREAKS UP INTO SMALLER PIECES THAT ARE HARD TO CLEAN UP, DISPERSE RAPIDLY DUE TO THEIR LIGHTWEIGHT NATURE, AND CAN PERSIST IN THE ENVIRONMENT FOR DECADES. WITH THIS NEW LAW, DELAWARE JOINS A GROWING LIST OF U.S. STATES AND CITIES THAT HAVE TAKEN LEGISLATIVE ACTION TO TACKLE THE PLASTIC POLLUTION CRISIS. FOLLOWING CAMPAIGNING BY OCEANA AND OUR ALLIES, OREGON PASSED TWO NEW LAWS TO COMBAT THE PLASTIC POLLUTION CRISIS. THE FIRST LAW PHASES OUT POLYSTYRENE FOAM FOOD WARE, PACKING PEANUTS, AND COOLERS. PLASTIC FOAM IS NOT ACCEPTED IN CURBSIDE RECYCLING AND IS ONE OF THE TOP ITEMS FOUND POLLUTING OREGON'S BEACHES. THIS TYPE OF PLASTIC OFTEN BREAKS UP INTO SMALLER PIECES, DISPERSES EASILY, AND CAN PERSIST IN THE ENVIRONMENT FOR CENTURIES. THIS LAW WILL ALSO BAN PFAS, NICKNAMED "FOREVER CHEMICALS," FROM FOOD PACKAGING BECAUSE THEY ACCUMULATE IN THE ENVIRONMENT AND POSE A THREAT TO HUMAN HEALTH. THE SECOND LAW REQUIRES THE STATE'S HEALTH CODE TO ENABLE RESTAURANTS TO USE REUSABLE CONTAINERS TO SERVE THEIR CUSTOMERS.FOLLOWING CAMPAIGNING BY OCEANA, THE PLASTICS FREE WASHINGTON COALITION, AND OTHER ALLIES, A NEW LAW PASSED IN WASHINGTON THAT INCREASES ACCESS TO REFILLABLE WATER BOTTLE OPTIONS, REQUIRES HOTELS TO ELIMINATE SINGLE-USE PLASTICS FOR PERSONAL CARE PRODUCTS, AND REDUCES POLLUTION FROM PLASTIC FOAM-FILLED FLOATS AND DOCKS. SPECIFICALLY, IT REQUIRES THAT NEW BUILDINGS CONSTRUCTED WITH WATER FOUNTAINS ALSO CONTAIN BOTTLE REFILLING STATIONS; PHASES OUT THE USE OF SMALL PLASTIC CONTAINERS, WRAPPERS, AND PACKAGING FOR PERSONAL CARE ITEMS LIKE SHAMPOO OR SOAP BY HOTELS AND OTHER LODGING ESTABLISHMENTS; BANS SOFT PLASTIC FILM-WRAPPED FLOATS AND DOCKS; AND MANDATES A STUDY OF HARD-SHELL, FOAM-FILLED FLOATS AND DOCKS. A 2023 POLL CONDUCTED BY OCEANA FOUND THAT 92% OF WASHINGTON VOTERS ARE CONCERNED ABOUT SINGLE-USE PLASTIC PRODUCTS AND 87% SUPPORT LOCAL AND STATE POLICIES THAT REDUCE SINGLE-USE PLASTIC.FOLLOWING CAMPAIGNING BY OCEANA AND ITS ALLIES, NEW YORK CITY LAWMAKERS PASSED A BILL REQUIRING THAT RESTAURANTS, FOOD DELIVERY APPS, AND ONLINE DELIVERY PLATFORMS ONLY PROVIDE CERTAIN SINGLE-USE ITEMS INCLUDING PLASTIC UTENSILS AND CONDIMENT PACKETS IF REQUESTED BY THE CUSTOMER. SINGLE-USE PLASTIC FOOD WARE, INCLUDING UTENSILS, IS A SIGNIFICANT SOURCE OF PLASTIC WASTE IN NEW YORK CITY THE LARGEST CITY IN THE U.S. A 2022 OCEANA POLL FOUND THAT 83% OF REGISTERED NEW YORK STATE VOTERS ARE CONCERNED ABOUT THE AMOUNT OF PLASTIC ITEMS USED IN FOOD DELIVERY AND TAKEOUT, AND 88% SUPPORT LOCAL AND STATE POLICIES TO REDUCE SINGLE-USE PLASTIC. PLASTIC IS ONE OF THE GREATEST CONTRIBUTORS TO CLIMATE CHANGE AND IS ENTERING THE OCEAN AT AN ALARMING RATE. SCIENTISTS ESTIMATE THAT 33 BILLION POUNDS OF PLASTIC WASH INTO THE OCEAN EVERY YEAR.

4c	(Code: ) (Expenses $ 3,164,073 including grants of $ ) (Revenue $ )
	MARKETING AND COMMUNICATIONSKEY ACHIEVEMENTS OF OCEANA'S MARKETING AND COMMUNICATION DEPARTMENT IN 2023 ARE HIGHLIGHTED BELOW:- OCEANA GREW OUR GRASSROOTS BASE TO 6.3 MILLION ORGANIZATIONAL SUPPORTERS.- OCEANA HAS 9 MILLION SUPPORTERS WORLDWIDE.

	(Code: ) (Expenses $ 2,532,980 including grants of $ 55,693 ) (Revenue $ )
	MARINE SCIENCE

	(Code: ) (Expenses $ 568,880 including grants of $ ) (Revenue $ )
	LAW

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 3,101,860 including grants of $ 55,693 ) (Revenue $ )
4e	Total program service expenses33,210,361

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	3,320,224	0	551,567

		Business Code
2a
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....

1	Briefly describe the organization’s mission or most significant activities: TO ADVOCATE FOR POLICY CHANGES BY GOVERNMENTS AND CORPORATIONS IN ORDER TO PRESERVE OCEAN LIFE AND RETURN THE OCEANS TO THEIR FORMER ABUNDANCE.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	26
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	25
5	Total number of individuals employed in calendar year 2023 (Part V, line 2a) ......	5	150
6	Total number of volunteers (estimate if necessary) .............	6	18,092
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	50,000
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	39,480

1a	Federated campaigns..		1a	208,689
b	Membership dues..		1b
c	Fundraising events..		1c	4,202,540
d	Related organizations		1d	1,044,252
e	Government grants (contributions)		1e	109,511

f	All other contributions, gifts, grants, and similar amounts not included above		1f	40,718,320

g	Noncash contributions included in lines 1a - 1f:$		1g	454,713

h Total. Add lines 1a-1f.......		46,283,312

3 Investment income (including dividends, interest, and othersimilar amounts) ......			489,381			489,381
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a	258,534
b	Less: cost or other basis and sales expenses	7b	243,186
c	Gain or (loss)	7c	15,348
d	Net gain or (loss).........			15,348			15,348
8a	Gross income from fundraising events (not including $ 4,202,540of contributions reported on line 1c). See Part IV, line 18 ....
			8a	534,151
b	Less: direct expenses ...		8b	772,667
c	Net income or (loss) from fundraising events..			-238,516			-238,516
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a	PROMOTIONAL ACTIVITIES		516210	50,000		50,000
b	MISCELLANEOUS		900099	28,804			28,804
c	FOREIGN CURRENCY LOSS		900099	-130,333			-130,333
d	All other revenue ....
e	Total. Add lines 11a–11d ......			-51,529
12	Total revenue. See instructions.....			46,497,996	0	50,000	164,684

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	351,452	351,452
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............	992,941	992,941
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	2,454,169	1,544,507	459,989	449,673
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	20,812,475	16,229,665	3,184,993	1,397,817
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	1,463,438	1,043,517	292,593	127,328
9	Other employee benefits .......	2,287,528	1,602,932	461,296	223,300
10	Payroll taxes ...........	2,077,225	1,704,085	249,724	123,416
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	363,784	311,509	33,881	18,394
c	Accounting ...........	771,779	225,537	546,242
d	Lobbying ...........	218,212	218,212
e	Professional fundraising services. See Part IV, line 17	172,256			172,256
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	3,589,157	2,123,375	706,226	759,556
12	Advertising and promotion ....	1,060,985	803,972	13,008	244,005
13	Office expenses .......	1,307,002	851,498	130,854	324,650
14	Information technology ......	541,797	275,081	218,331	48,385
15	Royalties ..
16	Occupancy ...........	2,076,199	1,505,504	418,437	152,258
17	Travel ............	2,042,580	1,780,739	101,198	160,643
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	1,045,538	591,085	356,137	98,316
20	Interest ...........	5,074	5,074
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	608,358	237,148	371,210
23	Insurance ...	472,346	360,905	69,383	42,058
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	EQUIPMENT RENTAL/MAINT.	473,347	226,939	18,255	228,153
b	DUES AND SUBSCRIPTIONS	239,041	221,853	6,506	10,682
c	MISCELLANEOUS	73,732	2,831	67,422	3,479
d
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	45,500,415	33,210,361	7,705,685	4,584,369
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			36,209,754	1	20,683,277
2	Savings and temporary cash investments .........			5,523,867	2	18,635,757
3	Pledges and grants receivable, net ......			17,697,962	3	23,430,484
4	Accounts receivable, net .............			2,760,573	4	393,105
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............				8
9	Prepaid expenses and deferred charges ......			688,355	9	655,981
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	7,564,036
b	Less: accumulated depreciation	10b	5,917,571	2,028,589	10c	1,646,465
11	Investments—publicly traded securities .			96,204	11	458,358
12	Investments—other securities. See Part IV, line 11 .....			1,582,548	12	1,930,163
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			8,029,303	15	6,900,645
16	Total assets. Add lines 1 through 15 (must equal line 33)...			74,617,155	16	74,734,235

17	Accounts payable and accrued expenses .....	3,116,793	17	3,734,315
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	11,212,711	25	9,712,559
26	Total liabilities. Add lines 17 through 25..	14,329,504	26	13,446,874

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	31,759,759	27	32,080,660
28	Net assets with donor restrictions ...........	28,527,892	28	29,206,701
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	60,287,651	32	61,287,361
33	Total liabilities and net assets/fund balances ........	74,617,155	33	74,734,235

1	Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
2	Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
3	Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
4	Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .	Yes	No
5	Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
6	Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No