Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 174,708 | 317,531 | 154,794 | 233,971 | 180,721 | 1,061,725 |
| 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 | 364,696 | 322,573 | 491,362 | 544,783 | 594,552 | 2,317,966 |
| 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 | 539,404 | 640,104 | 646,156 | 778,754 | 775,273 | 3,379,691 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 127,168 | 93,045 | 149,240 | 224,953 | 61,120 | 655,526 |
| 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. | 194,364 | 93,104 | 85,138 | 372,606 | ||
| c | Add lines 7a and 7b.. | 127,168 | 93,045 | 343,604 | 318,057 | 146,258 | 1,028,132 |
| 8 | Public support. (Subtract line 7c from line 6.) | 2,351,559 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 539,404 | 640,104 | 646,156 | 778,754 | 775,273 | 3,379,691 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 527 | 388 | 185 | 144 | 90 | 1,334 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 527 | 388 | 185 | 144 | 90 | 1,334 |
| 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.) .. | 2,305 | 376 | 2,681 | |||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 539,931 | 642,797 | 646,717 | 778,898 | 775,363 | 3,383,706 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 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) |
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| 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): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 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-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | ADVERTISING - MISCELLANEOUS - 2021 AMOUNT: $ 2,305. 2022 AMOUNT: $ 376. |
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| Return Reference | Explanation |
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| FORM 990, PART VI, SECTION A, LINE 1A | THE EXECUTIVE COMMITTEE SHALL BE COMPRISED OF THE OFFICERS OF THE ASSOCIATION, TOGETHER WITH UP TO FIVE (5) MEMBERS OF THE BOARD SELECTED ANNUALLY BY THE PRESIDENT AND CONFIRMED BY A MAJORITY VOTE OF THE DIRECTORS AT A BOARD MEETING. THE EXECUTIVE COMMITTEE SHALL OVERSEE THE ADMINISTRATIVE AFFAIRS OF THE ASSOCIATION, PROVIDE GUIDANCE TO THE PRESIDENT, AND SHALL HAVE SUCH OTHER POWERS AND DUTIES AS MAY BE DELEGATED TO THEM BY THE BOARD AND THESE BYLAWS. |
| FORM 990, PART VI, SECTION A, LINE 3 | BRAD PICKEL OF SEAHAVEN CONSULTING SERVES IN A MANAGERIAL ROLE TO STRATEGIZE WITH THE PROGRAM COORDINATOR AND BRAINSTORM WITH THE EXECUTIVE DIRECTOR AND SCIENCE DIRECTOR ON EXEMPT OPERATIONS AND BUDGETS. THE COMPANY WAS PAID $110,700 IN THIS CAPACITY. NICOLE ELKO OF ELKO COASTAL CONSULTING SERVED AS THE EXECUTIVE DIRECTOR TO HELP WITH OVERALL OPERATIONS, PLANNING, DEFINING POLICIES, ADVOCACY, AND LOBBYING. THE COMPANY WAS PAID $150,937, OF WHICH $114,000 WAS IN THIS MANAGEMENT CAPACITY, AND SHE WAS ALSO PAID $36,937 IN REIMBURSEMENTS. |
| FORM 990, PART VI, SECTION A, LINE 6 | ASSOCIATION MEMBERS SHALL BE EITHER "ACTIVE-VOTING OR "AUXILIARY-NONVOTING" MEMBERS. SUCH DESIGNATIONS AND SPECIFIC MEMBERSHIP REQUIREMENTS SHALL BE DETERMINED BY THE BOARD. ONLY ACTIVE-VOTING MEMBERS IN GOOD STANDING MAY VOTE ON MATTERS REQUIRING A VOTE OF THE MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | EACH DIRECTOR SHALL BE ELECTED BY A MAJORITY VOTE AT A MEETING OF THE ASSOCIATION'S MEMBERS. ONLY ACTIVE-VOTING MEMBERS IN GOOD STANDING, AS DETERMINED BY BOARD POLICY, MAY VOTE AT ANY MEETING OF THE MEMBERS OF THE ASSOCIATION, EITHER IN PERSON OR BY PROXY DELIVERED TO THE SECRETARY PRIOR TO THE MEETING. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE PRESENCE, IN PERSON OR BY PROXY, OF 10% OF THE ACTIVE-VOTING MEMBERS IN GOOD STANDING SHALL CONSTITUTE A QUORUM FOR THE TRANSACTION OF BUSINESS AT ANY MEETING OF THE ASSOCIATION. IN ADDITION, A MAJORITY OF THE BOARD AND AT LEAST TWO OFFICERS OF THE ASSOCIATION MUST BE PRESENT, EITHER PHYSICALLY, ELECTRONICALLY OR TELEPHONICALLY, TO TRANSACT BUSINESS AT ANY MEETING OF THE MEMBERS OF THE ASSOCIATION. A DIRECTOR MAY BE REMOVED, WITH OR WITHOUT CAUSE, UPON A VOTE OF THE ACTIVE-VOTING MEMBERS IN GOOD STANDING AT A MEETING OF THE ASSOCIATION'S MEMBERS UPON EITHER: (A) A PETITION SIGNED BY AT LEAST TEN PERCENT (10%) OF THE ACTIVE-VOTING MEMBERS IN GOOD STANDING; OR (B) A PETITION ENDORSED BY A VOTE OF THE DIRECTORS AT A BOARD MEETING; OR (C) FAILURE TO COMPLY WITH THE BOARD POLICY ON MEETING ATTENDANCE. THE ASSOCIATION MAY BE DISSOLVED OR MERGED BY A TWO-THIRDS VOTE OF THE MEMBERSHIP IN A REGULAR OR SPECIAL MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS REVIEWED BY THE MANAGING DIRECTORS, TREASURER AND PRESIDENT PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY SHALL APPLY TO ALL MEMBERS OF THE BOARD OF DIRECTORS, ALL MEMBERS OF THE ASSOCIATION, COMMITTEES, AND OTHERS IN THE ASBPA GOVERNANCE STRUCTURE, AS WELL AS TO ALL ASBPA CONTRACTORS. WHENEVER ANY DIRECTOR HAS A CONFLICT OF INTEREST WITH THE ASSOCIATION, HE OR SHE SHALL CALL SUCH CONFLICT TO THE ATTENTION OF THE BOARD OF DIRECTORS. FAILURE TO DO SO MAY RESULT IN REMOVAL FROM THE BOARD. AFTER IDENTIFYING THE ISSUE, MATTER OR TRANSACTION WITH RESPECT TO WHICH A CONFLICT EXISTS, A DIRECTOR WITH A CONFLICT SHALL WITHDRAW FROM ANY FURTHER INVOLVEMENT IN THAT ISSUE, MATTER OR TRANSACTION UNLESS A MAJORITY OF THE DISINTERESTED DIRECTORS SHALL DETERMINE THAT THE CONFLICT IS: - IMMATERIAL OR NOT ADVERSE TO THE INTERESTS OF THE ASSOCIATION; OR - THE BENEFITS OF ALLOWING THE PERSON WITH THE CONFLICT TO PARTICIPATE IN THE DISCUSSION OR CONSIDERATION, BUT NOT THE FINAL DECISION, OUTWEIGH THE DANGERS; IN WHICH CASE THE PERSON MAY PARTICIPATE IN THE DISCUSSION, STUDY OR CONSIDERATION OF THE ISSUE, MATTER OR TRANSACTION, BUT NOT THE FINAL DISCUSSION OR DECISION. - A DIRECTOR WHO IS UNCERTAIN AS TO WHETHER HE OR SHE MAY HAVE A CONFLICT SHOULD ASK THE PRESIDENT FOR AN OPINION. THE PRESIDENT SHALL ISSUE A WRITTEN OPINION WHICH SHALL BE PRESUMED TO BE CORRECT AND MAY BE RELIED UPON UNLESS CHALLENGED BY ANOTHER DIRECTOR, IN WHICH CASE THE FINAL DECISION AS TO WHETHER A CONFLICT EXISTS SHALL BE MADE BY THE BOARD OF DIRECTORS. THE PRESIDENT SHALL ADVISE THE EXECUTIVE COMMITTEE OF EACH AND EVERY OPINION ISSUED. OPINIONS SHALL, TO THE EXTENT POSSIBLE, AVOID THE DISCLOSURE OF PERSONAL INFORMATION WHILE, AT THE SAME TIME, DISCLOSING THE BASIS FOR THE OPINION. COPIES OF ALL OPINIONS SHALL BE RETAINED BY THE SECRETARY AND MADE AVAILABLE TO THE BOARD UPON REQUEST TO PERMIT AND ENCOURAGE CONSISTENCY. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE FORM 990 IS MADE AVAILABLE ON THE ASSOCIATION'S WEBSITE. THE FORM 1023 AND FORM 990-T ARE MADE AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | PROGRAM COORDINATOR: PROGRAM SERVICE EXPENSES 51,563. MANAGEMENT AND GENERAL EXPENSES 17,188. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 68,751. TIDAL MONITORING: PROGRAM SERVICE EXPENSES 43,839. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 43,839. MANAGING EDITOR: PROGRAM SERVICE EXPENSES 15,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,000. MAGAZINE PRODUCTION: PROGRAM SERVICE EXPENSES 8,640. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,640. ADVOCACY: PROGRAM SERVICE EXPENSES 3,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,500. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 525. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 525. |
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