American Cetacean Society in San Pedro, California (CA)

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American Cetacean Society
Employer Identification Number (EIN)952512764
Name of OrganizationAmerican Cetacean Society
AddressPO BOX 1391, San Pedro, CA 90733-1391
ActivitiesScientific research (diseases)
SubsectionCharitable Organization
Ruling Date12/1979
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$25,000 to $99,999
Income$25,000 to $99,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$88,409
Amount of Income$61,445
Form 990 Revenue Amount$61,374
National Taxonomy of Exempt Entities (NTEE)Animal-Related: Wildlife Preservation, Protection


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Amount of income in 2013: $61,445
American Cetacean Society: 

 $61,445
Other organizations performing similar types of work: 

 $248,644

Assets in 2013: $88,409
This organization: 

 $88,409
Other organizations performing similar types of work: 

 $305,505

Expenses in 2012: $235,449
American Cetacean Society: 

 $235,449
Other organizations performing similar types of work: 

 $153,807

Income to expenses ratio in 2012: 0.3
This organization: 

 0.3
Other organizations performing similar types of work: 

 1.3

Expenses allocated to program services in 2007: 78.4%
American Cetacean Society: 

 78.4%
Other organizations performing similar types of work: 

 74.6%

Number of employees in 2007: 5
This organization: 

 5
Other organizations performing similar types of work: 

 7

Employees paid over $50,000 in 2007: 0.0%
This organization: 

 0.0%
Other organizations performing similar types of work: 

 7.7%

Grants share in income in 2012: 35.1%
American Cetacean Society: 

 35.1%
Other organizations performing similar types of work: 

 43.5%

Financial snapshot ($)

Revenue for 2012

Support schedule

Revenue, Expenses, and Changes in Net Assets or Fund Balances (for 2012)
Total revenue$194,361
Contributions, gifts, grants, and similar amounts received$68,267
Program service revenue including government fees and contracts$118,144
Membership dues and assessments$0
Investment income$160
Gain from sale of assets other than inventory$0
Net income from gaming and fundraising events$4,134
Gross income from gaming$0
Gross income from fundraising events$5,061
Less: direct expenses from gaming and fundraising events$927
Gross profit from sales of inventory$3,656
Gross sales of inventory, less returns and allowances$3,794
Less: cost of goods sold$138
Other revenue$0
Total expenses$235,449
Total net assets$107,605
Deficit for the year$-41,088
Net assets or fund balances at beginning of year$148,693
Other changes in net assets or fund balances$0
Balance Sheets (for 2012)
Total assets$109,314
Total liabilities$1,709
Net assets or fund balances$107,605
Other Information (for 2012)
Did the organization have unrelated business gross income of $1,000 or more during the year from business activitiesNo
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
Reason for Public Charity Status (for 2012)
The organization is not a private foundation because it is: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
Support Schedule for Organizations Described in Section 509(a)(2) (for 2012)
2008 - 2012 Total
Total support$1,025,460
Gifts, grants, contributions, and membership fees received$752,959
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$242,700
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources and Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$5,768
Other$24,033
Revenue, Expenses, and Changes in Net Assets or Fund Balances
2000200220032004200520062007
Total revenue$152,989$129,646$72,193$166,033$72,193$144,762$74,561
Contributions, gifts, grants, and similar amounts received$3,668$21,663$9,850$34,412$9,850$20,268$7,078
Contributions to donor advised funds$0$0
Direct public support$3,668$21,663$9,850$34,412$9,850$20,268$7,078
Indirect public support$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$105,453$81,177$37,268$93,929$37,268$93,456$32,969
Membership dues and assessments$32,390$22,763$22,487$32,211$22,487$28,221$33,380
Interest on savings and temporary cash investments$579$61$163$27$163$27$13
Dividends and interest from securities$0$0$0$0$0$0$0
Net rental income or (loss)$0$50$200$0$200$75$50
Gross rents$0$50$200$0$200$75$50
Less: rental expenses$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0$0$0$0
Gross amount from sales of assets other than inventory$0$0$0$0$0$0$0
Less: cost or other basis and sales expenses$0$0$0$0$0$0$0
Net income or (loss) from special events and activities$8,596$3,346$464$1,077$464$0$0
Gross revenue$8,596$3,346$464$1,077$464$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$2,303$484$863$4,377$863$2,565$921
Gross sales of inventory, less returns and allowances$4,303$1,885$2,116$4,420$2,116$2,600$927
Less: cost of goods sold$2,000$1,401$1,253$43$1,253$35$6
Other revenue$0$102$898$0$898$150$150
Total expenses$156,332$133,935$89,689$139,070$89,506$151,865$74,763
Program services$114,568$118,345$73,085$121,035$73,016$132,882$58,629
Management and general$33,797$15,063$16,465$17,081$16,351$18,983$16,134
Fundraising$7,967$527$139$954$139$0$0
Payments to affiliates$0$0$0$0$0$0$0
Net assets or fund balances at end of year$92,987$70,983$53,487$95,023$77,710$70,607$70,405
Excess or (deficit) for the year$-3,343$-4,289$-17,496$26,963$-17,313$-7,103$-202
Net assets or fund balances at beginning of year$88,708$75,272$70,983$53,487$95,023$77,710$70,607
Other changes in net assets or fund balances$7,622$0$0$14,573$0$0$0
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$74,763$58,629$16,134$0
Grants paid from donor advised funds$0
Other grants and allocations$8
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$0$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$23,048$17,286$5,762$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$0$0$0$0
Payroll taxes$3,481$2,611$870$0
Professional fundraising fees$0$0$0$0
Accounting fees$1,416$0$1,416$0
Legal fees$0$0$0$0
Supplies$664$0$664$0
Telephone$2,344$1,758$586$0
Postage and shipping$2,700$1,134$1,566$0
Occupancy$898$0$898$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$2,770$2,770$0$0
Travel$28,720$28,720$0$0
Conferences, conventions, and meetings$2,370$0$2,370$0
Interest$0$0$0$0
Depreciation, depletion, etc.$0$0$0$0
Other expenses not covered above$6,344$4,342$2,002$0
Balance Sheets
2000200220032004200520062007
Total assets$93,879$73,691$56,349$96,533$79,220$73,492$73,818
Cash - non-interest-bearing$50,034$18,353$6,135$32,965$15,652$21,813$19,499
Savings and temporary cash investments$0$19,617$19,617$24,392$24,392$12,547$15,193
Accounts receivable less allowance for doubtful accounts$0$0$0$0$0$0$0
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0
Inventories for sale or use$43,025$35,515$30,460$39,176$39,176$39,132$39,126
Prepaid expenses and deferred charges$0$0$0$0$0$0$0
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$820$206$137$0$0$0$0
Other assets, including program-related investments$0$0$0$0$0$0$0
Total liabilities$892$2,708$2,862$1,510$1,510$2,885$3,413
Accounts payable and accrued expenses$892$2,647$2,732$1,497$1,497$2,870$3,406
Grants payable$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0$0$0
Other liabilities$0$61$130$13$13$15$7
Total liabilities and net assets/fund balances$93,879$73,691$56,349$96,533$79,220$73,492$73,818
Total net assets or fund balances$92,987$70,983$53,487$95,023$77,710$70,607$70,405
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
2000200220032004200520062007
Total revenue$0$0$0$0$0$0$0
Total revenue, gains, and other support per audited financial statements$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0
Net unrealized gains on investments$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
2000200220032004200520062007
Total expenses$0$0$0$0$0$0$0
Total expenses and losses per audited financial statements$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings15
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20065
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$63$67,420
Program service revenue
Program service revenue 1000000$000$0$32,969
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$33,380
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$13$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$50$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$921
Other revenue000000$000$0$150
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
1999200120022003200420052006
Total$93,774$72,193$129,645$69,968$161,656$72,084$144,757
Gifts, grants, and contributions received$17,348$9,850$25,009$9,850$34,412$9,850$20,268
Membership fees received$28,313$22,487$22,763$22,487$32,211$22,487$28,221
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$47,758$39,493$81,763$37,268$95,006$39,384$96,171
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$355$363$110$363$27$363$97
Net income from unrelated business activities not included above$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1American Cetacean SocietyPO BOX 1391, San Pedro, CA 90733-1391CA1979-12$61,445
2Safari Club International Pineywoods ChapterNacogdoches, TX 75961TX$26,199
3Shikar-Safari Club International Foundation34 Brinker Rd, Barrington, IL 60010-4008IL1975-03$4,543,010
4International Bird Rescue36901 South Gaffey Road, San Pedro, CA 90731CA1972-09$3,099,441
5California Deer Association1431 N Market Blvd Ste 1, Sacramento, CA 95834-1942CA1997-04$3,006,300
6Wildlife Forever2700 Freeway Blvd Ste 1000, Minneapolis, MN 55430-1779MN1988-03$1,888,640
7Round River Conservation Studies284 W 400 N Ste 105, Salt Lake Cty, UT 84103-1294UT1993-01$1,643,214
8Farallones Marine Sanctuary AssociationPO BOX 29386, San Francisco, CA 94129-0386CA1996-01$1,502,509
9Conservation Earth Inc, Wildlife AssociatesPO BOX 3098, Half Moon Bay, CA 94019-3098CA1984-03$1,088,628
10Monterey Bay Marine Sanctuary Foundation99 Pacific Street Suite 455 A, Monterey, CA 93940-2497CA1996-04$1,066,988
11White Buffalo Inc26 Davison Rd, Moodus, CT 06469-1035CT1996-03$911,488
12The Purple Martin Conservation Association, Purple Martin Conservation301 Peninsula Dr Ste 6, Erie, PA 16505-2042PA1992-05$779,053
13William Holden Wildlife FoundationPO BOX 16637, Beverly Hills, CA 90209-2637CA1982-10$493,496
14Wildlife Research InstitutePO BOX 2209, Ramona, CA 92065-0938CA1998-04$453,273
15Marine Animal Rescue Rehabilitation & Release Into The Natural Environ1536 West 25th Street, San Pedro, CA 90732-4415CA1993-07$383,679
16Central Coast Wildlife Rehabilitation GuildPO BOX 1134, Morro Bay, CA 93443-1134CA1987-11$274,495
17Friends Of The Elephant SealPO BOX 490, Cambria, CA 93428-0490CA1999-04$184,965
18Native Animal Rescue1855 17th Ave, Santa Cruz, CA 95062-1861CA1981-02$111,080
19Santa Barbara Marine Mammal Center389 N Hope Ave, Santa Barbara, CA 93110-1572CA1998-01$85,420
20Eco-Communications InternationalPO BOX 390, Ojai, CA 93024-0390CA1996-03$0
Number of organizations performing similar types of work
Alaska2
Alabama2
Arizona3
California18
Colorado2
Connecticut2
District of Columbia2
Delaware1
Florida7
Georgia1
Iowa1
Idaho4
Illinois3
Indiana2
Kansas1
Kentucky3
Louisiana2
Massachusetts5
Maryland3
Maine2
Michigan7
Minnesota8
Missouri2
Mississippi1
Montana10
North Carolina4
North Dakota1
Nebraska2
New Jersey3
New York3
Ohio3
Oklahoma1
Oregon3
Pennsylvania9
Tennessee1
Texas8
Utah4
Virginia1
Vermont1
Washington2
Wisconsin2
West Virginia2
Wyoming2
Total146
All affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralAmerican Cetacean SocietyPO BOX 1391, San Pedro, CA 90733-1391CA1979-12$61,445
SubordinateAmerican Cetacean Society, Group ReturnPO BOX 1391, San Pedro, CA 90733-1391CA1979-12$61,341
SubordinateAmerican Cetacean Society, Puget Sound ChapterPo Box 1391, San Pedro, CA 90733CA1979-12$0
SubordinateAmerican Cetacean Society, Monterey ChapterPo Box 1391, San Pedro, CA 90733CA1979-12$0
SubordinateAmerican Cetacean Society, Orange County ChapterPo Box 1391, San Pedro, CA 90733CA1979-12$0
SubordinateAmerican Cetacean Society, San Francisco Bay ChapterPo Box 1391, San Pedro, CA 90733CA1979-12$0
SubordinateAmerican Cetacean Society, Los Angeles ChapterPo Box 1391, San Pedro, CA 90733CA1979-12$0
SubordinateAmerican Cetacean Society, Student Coalition ChapterPo Box 1391, San Pedro, CA 90733CA1979-12$0
SubordinateAmerican Cetacean Society, San Diego ChapterPO BOX 1391, San Pedro, CA 90733-1391CA1979-12$0
SubordinateAmerican Cetacean Society, Santa BarbaraPO BOX 1391, San Pedro, CA 90733-1391CA1979-12$0
SubordinateAmerican Cetacean Society, New York & New JerseyPO BOX 1391, San Pedro, CA 90733-1391CA1979-12$0
Number of affiliated organizations
California11
Total11

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