| (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 |
||||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (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) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (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) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (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.).. | ||||||
| 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) |
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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): |
|||||
| 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 | |
| 6Total annual distributions. Add lines 1 through 5. | 6 | |
|
7
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
7 | |
| 8 Distributable amount for 2025 from Section C, line 6 | 8 | |
| 9 Line 7 amount divided by Line 8 amount | 9 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2025 |
(iii) Distributable Amount for 2025 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2025 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2025 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2025: | ||||
| a From 2020....... | ||||
| b From 2021....... | ||||
| c From 2022....... | ||||
| d From 2023....... | ||||
| e From 2024....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2025 distributable amount | ||||
|
i
Carryover from 2020 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2025 from Section D, line 6: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2025 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2025, 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 2025. 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 2026. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2021..... | ||||
| b Excess from 2022..... | ||||
| c Excess from 2023..... | ||||
| d Excess from 2024..... | ||||
| e Excess from 2025..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | 25022730 |
| Software Version: | v1.00 |
| Return Reference | Explanation |
|---|---|
| Schedule E, Part I, Line 3 | "Salish Sea Sciences seeks a diverse, equitable, and inclusive community. We do not discriminate on the basis of race, color, creed, religion, national or ethnic origin, gender identity, sexual identity, or sex in the administration of our educational policies, admissions policies, and other school-administered programs and activities. The Salish Sea is the ancestral homeland of Coast Salish Peoples who continue to tend, protect, and honor its lands and waters from time immemorial. Salish Sea Sciences acknowledges the rights, knowledge, and legacy of Coast Salish tribes." Relevant information published on our website on the admissions page: we admit qualified students on a rolling basis. "Qualified" refers to the student's motivation and capacity to engage with professionals in professional settings as represented by the student's application materials: (1) the student's personal statements, (2) two recommendations sent directly to us from the recommender (one from a core course teacher and the other from another teacher or primary mentor such as a coach or theater director or internship supervisor), and (3) an unofficial transcript sent to us directly by a school official or through the schools documents App. Rolling Admissions means that we consider student applications in the order in which we receive the student's document. Despite having no quotas associated with our admissions program, our students reflect considerable diversity across personal, cultural, economic, and historical indicators and, so far, represent 27 states, DC, Puerto Rico, and 6 other countries. |
| Software ID: | 25022730 |
| Software Version: | v1.00 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section A, Line 2 | 2 of the original 3 founders are married. They established Salish Sea Sciences as a corporation (2017) that received 501(c)(3) standing in 2018. The one is a Board member. She is the organization's Executive Director (Head of School) and is compensated for that role. The other Founder is on the Board as a volunteer. He also provides specific roles for the organization for which he is compensated: (1) part-time Cook-Educator and ad hoc help with tasks such as transportation and set-up during summer residential programs, and (2) server and web maintainer, in his capacity as a professional software designer and programmer. He created the original website pro bono. A third Board member is the sister/sister-in-law of the Founding couple. She volunteers her time as a Board advisor generally and as a seasoned lawyer. |
| Form 990, Part VI, Section B, Line 11b | A Board member, who is a seasoned and well-regarded lawyer, maintains a calendar for tax and other document-based filings/updates and reviews these prior to submission. We maintain a commented spreadsheet with all details that appear in the 990 included. As of this year, the actual 990 is now created online and therefore not reviewed as the final copy before its submission. |
| Form 990, Part VI, Section B, Line 12c | We have and abide by our Conflict of Interest Policy. The written policy is particularly useful in light of our accreditation standing, as we grow beyond our core 5 Board members, and run programs for the better part of the 12 months of the year with our Salish Semesters. Under those considerations more interests are likely to apply and over which we will have to increase vigilance. As is the case now, the Board is composed of the two Founders, a lawyer, a graphic designer, a University of Washington Professor who all share the goal of seeing Salish Sea Sciences grow and thrive and who have zero financial stakes in our organization, other than the Founders who abide by ethical standards and Board policy and are compensated according to industry standards. Once we are running the semester school, and/or have a Board of 7, the Executive Director will no longer have a voting position on the Board. |
| Form 990, Part VI, Section B, Line 15 | We monitor/align compensation expectations/practices common to aligned .gov, .org, .edu, .com entities on San Juan Island, in the State, and across the US. We follow/meet legal, ethical, fair, competitive processes and outcomes consistent with the context in which we operate. Entities we monitor most frequently, and including in the spring of 2024: orgs re, directors, etc., public and independent school compensation for teachers and para staff in Seattle and Friday Harbor, REU, UROP, and adjunct professorship positions at University of Washington,,online INDEED, etc. for comparative purposes. |
| Form 990, Part VI, Section C, Line 19 | We do not advertise our documents, but they are available upon request. This practice is based on (1) our not finding any such documents readily available on the websites of other organizations of similar type (semster schools, independent schools, environmental groups, science organizations, etc. publish annual reports not 990s). And, (2) financial basics and other data are easily found by Googling--for example, Pro Publica creates/ publishes annual financial reports extracted from IRS supplied public data. |
| Form 990, Part IX, Line 11g | 1099-NEC In-program Science and Residential Staff as well as Contributing Mentors, ranging from only 4 hours of work to 6 weeks |
| Software ID: | 25022730 |
| Software Version: | v1.00 |