INTERNATIONAL SEAFOOD SUSTAINABILITY FOUNDATION: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- INTERNATIONAL SEAFOOD SUSTAINABILITY FOUNDATION (EIN 26-3646127)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-09-14
- IRS object ID
- 202242579349301714
- Schema version
- 2021v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-09-14T13:31:55-05:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 251637458 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Louis Plung & Company LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 420 FT Duquesne Blvd Ste 1900 | AddressLine1Txt |
| City | Pittsburgh | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15222 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 263646127 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL SEAFOOD SUSTAINABILITY | BusinessNameLine1Txt |
| Business Name Line2 | FOUNDATION INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INTE | BusinessNameControlTxt |
| Phone | 7032268101 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3706 BUTLER STREET 316 | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 152011820 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PATRICK MOODY | PersonNm |
| Person Title | ASSISTANT TREASURER/VP FINANCE | PersonTitleTxt |
| Phone | 7032268101 | PhoneNum |
| Signature | 2022-09-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | PATRICK | PersonFirstNm |
| Person Last | MOODY | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOSEPH C ZOVKO | PreparerPersonNm |
| PTIN | P00299402 | PTIN |
| Phone | 4122818771 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | SUSAN S JACKSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3706 BUTLER STREET | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 152011820 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,881,022 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ISS-FOUNDATION.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2008 | FormationYr |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Activity Or Mission | THE INTERNATIONAL SEAFOOD SUSTAINABILITY FOUNDATION (ISSF)'S MISSION IS TO UNDERTAKE SCIENCE-BASED INITIATIVES FOR THE LONG-TERM CONSERVATION AND SUSTAINABLE USE OF TUNA STOCK, REDUCING BY-CATCH AND PROMOTING ECOSYSTEM HEALTH. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $4,268,984 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,824,450 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $272 | CYInvestmentIncomeAmt |
| PY Other Revenue | $94,742 | PYOtherRevenueAmt |
| CY Other Revenue | $56,300 | CYOtherRevenueAmt |
| PY Total Revenue | $4,363,726 | PYTotalRevenueAmt |
| CY Total Revenue | $3,881,022 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,970,918 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,030,836 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,874,589 | PYOtherExpensesAmt |
| CY Other Expenses | $2,108,959 | CYOtherExpensesAmt |
| PY Total Expenses | $3,845,507 | PYTotalExpensesAmt |
| CY Total Expenses | $4,139,795 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $518,219 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$258,773 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,468,518 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,520,835 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $500,118 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $853,930 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $968,400 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $666,905 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE INTERNATIONAL SEAFOOD SUSTAINABILITY FOUNDATION (ISSF)'S MISSION IS TO UNDERTAKE SCIENCE-BASED INITIATIVES FOR THE LONG-TERM CONSERVATION AND SUSTAINABLE USE OF TUNA STOCK, REDUCING BY-CATCH AND PROMOTING ECOSYSTEM HEALTH. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,501,169 | ExpenseAmt |
| Desc | SCIENCE - ISSF IS COMMITTED TO IMPROVING THE SUSTAINABILITY OF GLOBAL TUNA STOCKS BY DEVELOPING AND IMPLEMENTING VERIFIABLE SCIENCE-BASED PRACTICES. THE MAIN AREAS OF FOCUS ARE TUNA CONSERVATION, BY-CATCH MITIGATION, ILLEGAL FISHING, AND CAPACITY MANAGEMENT. GUIDANCE FOR RESEARCH PRIORITIES AND PUBLISHED TECHNICAL PAPERS ARE PROVIDED BY ISSF'S SCIENTIFIC ADVISORY COMMITTEE, WHICH IS COMPRISED OF THE WORLD'S LEADING MARINE AND FISHERIES SCIENTISTS. THIS COMMITTEE PROVIDES REFERENCE MATERIAL FOR THE BOARD OF DIRECTORS TO CONSIDER PRIOR TO TAKING ACTION ON SUSTAINABILITY EFFORTS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $408,429 | ExpenseAmt |
| Desc | POLICY, OUTREACH & ADVOCACY - ISSF WORKS COLLABORATIVELY WITH ENVIRONMENTAL NGO'S TO PROMOTE AWARENESS AND ADOPTION OF SCIENCE-BASED APPROACHES TO TUNA STOCK SUSTAINABILITY PRACTICES. ISSF ALSO ADVOCATES TO REGIONAL FISHERIES MANAGEMENT ORGANIZATIONS (RFMO'S), WHICH ARE INTERNATIONAL BODIES COMPRISED OF COUNTRIES THAT HAVE INTERESTS IN MANAGING AND CONSERVING FISH STOCKS IN A PARTICULAR REGION, TO ADOPT AND IMPLEMENT SCIENCE-BASED MEASURES TO SUSTAINABLY MANAGE TUNA STOCKS. IN ADDITION, ISSF WORKS WITH TUNA FISHING FLEETS TO BUILD A GREATER COMMITMENT AMONG FLEET OWNERS TO SCIENCE-BASED SUSTAINABLE PRACTICES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $544,491 | ExpenseAmt |
| Desc | GLOBAL TUNA FLEET TRANSPARENCY & COMPLIANCE - ISSF ADOPTS CONSERVATION MEASURES FOR TUNA PROCESSORS, TRADERS, IMPORTERS, TRANSPORTERS AND OTHERS IN THE SEAFOOD INDUSTRY. ISSF ENGAGES IN VARIOUS EFFORTS SEEKS TO ENSURE COMPLIANCE WITH ITS CONSERVATION MEASURES BY COMPANIES THAT AGREE TO ADHERE TO THEM, AND PROMOTE TRANSPARENCY AND ACCOUNTABILITY REGARDING THEIR COMPLIANCE, INCLUDING: (1) ENGAGING AN INDEPENDENT THIRD-PARTY AUDITOR TO ANNUALLY AUDIT PARTICIPATING COMPANIES' COMPLIANCE WITH ISSF CONSERVATION MEASURES, AND PUBLISHING THE AUDITOR'S REPORTS ON EACH COMPANY; (2) ISSUING AN ANNUAL CONSERVATION REPORT TRACKING PARTICIPATING COMPANIES' COMPLIANCE; (3) MAINTAINING THE PROACTIVE VESSEL REGISTER (PVR), FOR TUNA VESSEL OWNERS TO IDENTIFY THEMSELVES AS PARTICIPATING IN SUSTAINABILITY EFFORTS, AS VERIFIED BY ANNUAL THIRD PARTY AUDITS, TO PROVIDE THE CREDIBLE INFORMATION STAKEHOLDERS SEEK TO INFORM THEIR PROGRAM AND PROCUREMENT DECISIONS; AND (4) PROVIDING A MEANS TO REPORT ON A COMPANY'S COMPLIANCE WITH ISSF CONSERVATION MEASURES. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $861,009 | ExpenseAmt |
| Desc | COMMUNICATION/EDUCATION - ISSF COMMUNICATES THE MISSION, OBJECTIVES, AND APPROACH OF ISSF TO THE SEAFOOD INDUSTRY AND THE GENERAL PUBLIC, TO PROMOTE AWARENESS OF AND SUPPORT FOR ITS MISSION. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $861,009 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $3,315,098 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 10 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | SP | ForeignCountryCd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PATRICK MOODY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7032268101 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3706 BUTLER STREET | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 152011820 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| SUSAN JACKSON | ||||||||
| DIRECTOR/PRESIDENT | 30.00 | 10.00 | Yes (X) | Yes (X) | $0 | $464,662 | $63,379 | |
| WILLIAM GIBBONS-FLY | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JAVIER GARAT | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JOHN CONNELLY | ||||||||
| DIRECTOR & SECRETARY/TREAS | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| ICHIRO NOMURA | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| TRANSFORM AQORAU | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| KEVIN BIXLER | ||||||||
| DIRECTOR/CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| ROHAN CURREY | ||||||||
| DIRECTOR/VICE CHR (JAN 1 -APR 14) | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| GIUSEPPE DI CARLO | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MARTIN TSAMENYI | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| BILL HOLDEN | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| LUCIANO PIROVANO | ||||||||
| DIRECTOR (JAN 1-APR 14) | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| PATRICK MOODY | ||||||||
| ASSISTANT TREASURER/VP FIN | 30.00 | 10.00 | Yes (X) | $0 | $210,895 | $56,179 | ||
| VICTOR RESTREPO | ||||||||
| DIRECTOR (JAN 1-APR 14) | 30.00 | 10.00 | $0 | $303,042 | $55,550 | Yes (X) | ||
| HOLLY KOEHLER | ||||||||
| VP POLICY & OUTREACH | 30.00 | 10.00 | $0 | $274,116 | $16,441 | Yes (X) | ||
| MARY SESTRIC | ||||||||
| VP COMMUNICATIONS | 30.00 | 10.00 | $0 | $207,224 | $30,839 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1,459,939 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $222,388 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GALA MORENO | PersonNm |
Contractor Address ContractorAddress
Foreign Address ForeignAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESURRECCION M AZCUE 3 -60B | AddressLine1Txt |
| City | SAN SEBASTIAN | CityNm |
| Province Or State | GIPUZKOA | ProvinceOrStateNm |
| Country | SP | CountryCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | SCIENCE CONSULTANT | ServicesDesc |
| Compensation | $145,367 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $841,000 | MembershipDuesAmt |
| Related Organizations | $2,403,740 | RelatedOrganizationsAmt |
| All Other Contributions | $579,710 | AllOtherContributionsAmt |
| Total Contributions | $3,824,450 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $272 | TotalRevenueColumnAmt |
| Exclusion | $272 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Reimbursement Spanish | 561499 | $56,000 | $56,000 |
| Miscellaneous Income | 900099 | $300 | $300 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $56,300 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,881,022 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $56,300 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $272 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,483,075 | TotalAmt |
| Program Services | $1,187,599 | ProgramServicesAmt |
| Management And General | $295,476 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $222,834 | TotalAmt |
| Program Services | $178,438 | ProgramServicesAmt |
| Management And General | $44,396 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,072 | TotalAmt |
| Program Services | $51,990 | ProgramServicesAmt |
| Management And General | $18,082 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $143,745 | TotalAmt |
| Program Services | $90,162 | ProgramServicesAmt |
| Management And General | $53,583 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,110 | TotalAmt |
| Program Services | $96,104 | ProgramServicesAmt |
| Management And General | $15,006 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,742 | TotalAmt |
| Management And General | $23,742 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $244,885 | TotalAmt |
| Management And General | $244,885 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,200 | TotalAmt |
| Management And General | $12,200 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,261,594 | TotalAmt |
| Program Services | $1,203,131 | ProgramServicesAmt |
| Management And General | $58,463 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,000 | TotalAmt |
| Program Services | $99,000 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,516 | TotalAmt |
| Program Services | $123 | ProgramServicesAmt |
| Management And General | $20,393 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $403,476 | TotalAmt |
| Program Services | $403,476 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,142 | TotalAmt |
| Management And General | $13,142 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,162 | TotalAmt |
| Management And General | $5,162 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,075 | TotalAmt |
| Program Services | $5,075 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,967 | TotalAmt |
| Management And General | $13,967 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|
| Dues & Subscriptions | $5,400 | $5,400 |
| Tax - Spain | $800 | $800 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,139,795 | TotalAmt |
| Program Services | $3,315,098 | ProgramServicesAmt |
| Management And General | $824,697 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,012,078 | BOYAmt |
| EOY | $1,203,359 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $228,708 | BOYAmt |
| EOY | $73,100 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,705 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,115 | BOYAmt |
| EOY | $45,707 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $194,874 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $191,890 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,664 | BOYAmt |
| EOY | $2,984 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $198,977 | BOYAmt |
| EOY | $195,685 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,271 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,468,518 | BOYAmt |
| EOY | $1,520,835 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $179,179 | BOYAmt |
| EOY | $252,362 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,750 | BOYAmt |
| EOY | $125,000 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $105,165 | BOYAmt |
| EOY | $80,723 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $142,024 | BOYAmt |
| EOY | $395,845 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $500,118 | BOYAmt |
| EOY | $853,930 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $739,692 | BOYAmt |
| EOY | $593,805 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $228,708 | BOYAmt |
| EOY | $73,100 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $968,400 | BOYAmt |
| EOY | $666,905 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,468,518 | BOYAmt |
| EOY | $1,520,835 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$258,773 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$42,722 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| IRS Written Determination | Yes (X) | IRSWrittenDeterminationInd |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL SEAFOOD SUSTAINABILITY TRADE ASSOCIATION (ISSTA) | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 263645975 | EIN |
| Organization Type | 10 | OrganizationTypeCd |
| Governing Document Listed | 0 | GoverningDocumentListedInd |
| Support | $0 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $0 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | 0 | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | 0 | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | Yes (1) | SupportedOrgSectionC456Ind |
| Supported Org Qualified | Yes (1) | SupportedOrgQualifiedInd |
| Suprt Exclusively Sec170c2 B | Yes (1) | SuprtExclusivelySec170c2BInd |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Power Appoint Majority Dir Trst | Yes (1) | PowerAppointMajorityDirTrstInd |
| Operate Benefit Non Suprt Org | Yes (1) | OperateBenefitNonSuprtOrgInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 11G: | ISSF SUPPORTED ISSTA THROUGH ENGAGING IN VARIOUS ACTIVITIES THAT IMPORTANTLY FURTHER ISSTA'S MISSION OF PROMOTING SUSTAINABLE FISHERIES AND CONSERVING MARINE ECOSYSTEMS, AS DESCRIBED IN RESPONSE TO PART III OF FORM 990. |
| PART IV, SECTION A, LINE 1: | ISSF'S SUPPORTING ORGANIZATION IS DESIGNATED BY PURPOSE. ISSF'S CERTIFICATE OF INCORPORATION PROVIDES THAT IT WILL DEVELOP POLICIES AND PRACTICES TO BENEFIT MARINE ECOSYSTEMS ON A WORLDWIDE BASIS AND TO PROMOTE SUSTAINABLE FISHERIES, BOTH WILD AND FARMED, THROUGH A VARIETY OF FISHERIES CONSERVATION ACTIVITIES, INCLUDING SCIENTIFIC RESEARCH AND A BROAD RANGE OF EDUCATIONAL ACTIVITIES CONCERNING THE IMPORTANCE AND BENEFITS OF DEVELOPING WORLDWIDE SEAFOOD SUSTAINABILITY CRITERIA AND, BASED ON SUCH SUSTAINABILITY CRITERIA, CERTIFICATION PROCEDURES FOR THE SEAFOOD INDUSTRY. |
| PART IV, SECTION A, LINE 3B: | INTERNATIONAL SEAFOOD SUSTAINABILITY FOUNDATION, INC. (ISSF) CONFIRMS THAT INTERNATIONAL SEAFOOD TRADE ASSOCIATION, INC. (ISSTA) CONTINUES TO BE RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS HAVING A SECTION 501(C)(6) TAX EXEMPT STATUS AND TO SATISFY THE PUBLIC SUPPORT TEST EACH YEAR. |
| PART IV, SECTION A, LINE 3C: | ISSF DID NOT PROVIDE FINANCIAL SUPPORT TO ISSTA. ISSF SUPPORTED ISSTA THROUGH ENGAGING IN VARIOUS ACTIVITIES THAT IMPORTANTLY FURTHER ISSTA'S MISSION OF PROMOTING SUSTAINABLE FISHERIES AND CONSERVING MARINE ECOSYSTEMS. THE TWO ORGANIZATIONS WORK IN COORDINATION AS NEEDED TO FURTHER THESE SHARED CHARITABLE PURPOSES. |
| PART IV, SECTION B, LINE 2: | ISSF RECEIVES AND PERIODICALLY DISTRIBUTES FUNDING FOR THE OCEAN FOUNDATION, A SECTION 501(C)(3) TAX-EXEMPT CHARITABLE ORGANIZATION, TO SUPPORT CONSERVATION MEASURES FOR SEA TURTLES. RELATED INFORMATION IS INCLUDED IN PART X AND SCHEDULE D. INTERNATIONAL SEAFOOD SUSTAINABILITY TRADE ASSOCIATION, INC. ("ISSTA"), ISSF'S SUPPORTED ORGANIZATION, IS DEDICATED TO PROMOTING SUSTAINABLE FISHING PRACTICES AND FISHERIES AND RELATED CONSERVATION EFFORTS. ACCORDINGLY, ISSF'S FACILITATION OF SUCH FUNDING FOR THE OCEAN FOUNDATION'S SEA TURTLE CONSERVATION EFFORTS CARRY OUT THE PURPOSES OF ISSTA, ISSF'S SUPPORTED ORGANIZATION. |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | Yes (1) | AgentTrusteeEtcInd |
| Beginning Balance | $105,165 | BeginningBalanceAmt |
| Additions During Year | $91,133 | AdditionsDuringYearAmt |
| Distributions During Year | $115,575 | DistributionsDuringYearAmt |
| Ending Balance | $80,723 | EndingBalanceAmt |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $194,874 | OtherCostOrOtherBasisAmt |
| Depreciation | $191,890 | DepreciationAmt |
| Book Value | $2,984 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,984 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | REFUNDABLE ADVANCE | Desc |
| Amt | $395,845 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $395,845 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,838,300 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | -$42,722 | OtherRevenueAmt |
| Revenue Not Reported | -$42,722 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,881,022 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,881,022 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,139,795 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,139,795 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,139,795 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part IV, Line 2b: | ISSF COLLECTS FUNDING FOR THE OCEAN FOUNDATION, A NOT-FOR-PROFIT ORGANIZATION THAT FOCUSES ON CONSERVATION MEASURES FOR SEA TURTLES. AS THE OCEAN FOUNDATION INCURS EXPENSES, FUNDS ARE DISTRIBUTED FROM ISSF TO COVER THESE EXPENSES. |
| Part X, Line 2: | THE TEXT OF THE FOOTNOTE TO ISSFS'S FINANCIAL STATEMENTS THAT REPORTS THE ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48 (ASC 740) IS AS FOLLOWS: THE FOUNDATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE FOUNDATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ADDITION, THE FOUNDATION HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(3). INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE FOUNDATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ITS FOREIGN JURISDICTIONS. THE FOUNDATION BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE FOUNDATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE FOUNDATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2021 AND 2020. THE FOUNDATION'S POLICY IS TO CLASSIFY ANY INCOME TAX RELATED INTEREST AND PENALTIES AS PART OF FUNCTIONAL EXPENSE RELATED TO ADMINISTRATIVE. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| Part XI, Line 2d - Other Adjustments: | GAIN (LOSS) ON FOREIGN TRANSACTIONS -42,722. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | EUROPE | RegionTxt |
| Offices | 1 | OfficesCnt |
| Type Of Activities Conducted | PROGRAM SERVICES | TypeOfActivitiesConductedTxt |
| Specific Services Provided | SCIENTIFIC RESEARCH, NGO AND GOVERNMENT RETAILER OUTREACH, & SKIPPER TRAINING | SpecificServicesProvidedTxt |
| Region Total Expenditures | $602,109 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 1 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 1 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $602,109 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $602,109 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, line 3: | INCOME AND EXPENDITURES ARISING FROM OPERATIONS OF THE FOUNDATION'S BRANCH IN SPAIN ARE SHOWN ON THE FINANCIAL STATEMENTS IN US DOLLARS, THE FOUNDATION'S REPORTING CURRENCY. TRANSACTIONS IN CURRENCIES FROM THE SPAIN BRANCH ARE RECOGNIZED AT THE RATES OF EXCHANGE PREVAILING ON THE DATES OF THE TRANSACTIONS. EXCHANGE DIFFERENCES ARE RECOGNIZED IN THE STATEMENT OF ACTIVITIES IN THE YEAR IN WHICH THEY ARISE. |
| Part III Accounting Method: |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| SUSAN JACKSON | ||||||||||||||
| DIRECTOR/PRESIDENT | $0 | $373,908 | $0 | $90,754 | $0 | $0 | $63,379 | $0 | $0 | $0 | $63,379 | $464,662 | $0 | $0 |
| VICTOR RESTREPO | ||||||||||||||
| DIRECTOR (JAN 1-APR 14) | $0 | $303,042 | $0 | $0 | $0 | $0 | $55,550 | $0 | $0 | $0 | $55,550 | $303,042 | $0 | $0 |
| HOLLY KOEHLER | ||||||||||||||
| VP POLICY & OUTREACH | $0 | $274,116 | $0 | $0 | $0 | $0 | $16,441 | $0 | $0 | $0 | $16,441 | $274,116 | $0 | $0 |
| PATRICK MOODY | ||||||||||||||
| ASSISTANT TREASURER/VP FIN | $0 | $210,895 | $0 | $0 | $0 | $0 | $56,179 | $0 | $0 | $0 | $56,179 | $210,895 | $0 | $0 |
| MARY SESTRIC | ||||||||||||||
| VP COMMUNICATIONS | $0 | $207,224 | $0 | $0 | $0 | $0 | $30,839 | $0 | $0 | $0 | $30,839 | $207,224 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 6 | THE SOLE MEMBER OF INTERNATIONAL SEAFOOD SUSTAINABILITY FOUNDATION, INC. ("ISSF") IS INTERNATIONAL SEAFOOD SUSTAINABILITY TRADE ASSOCIATION, INC. ("ISSTA"), A SECTION 501(C)(6) TAX-EXEMPT ORGANIZATION. |
| Form 990, Part VI, Section A, line 7a | THE SOLE VOTING RIGHTS THAT ISSTA HAS IN ITS CAPACITY AS THE SOLE MEMBER OF ISSF ARE TO ELECT, REPLACE AND REMOVE THE DIRECTORS OF ISSF. UNDER ISSF'S BYLAWS, ISSF'S BOARD INCLUDES TWO REPRESENTATIVES OF ISSTA, WITH ISSF'S REMAINING DIRECTORS CHOSEN FROM AMONG THE ENVIRONMENTAL CONSERVATION, SCIENTIFIC AND NONPROFIT COMMUNITIES DEDICATED TO THE SUSTAINABILITY OF NATURAL RESOURCES (ESPECIALLY MARINE AND OTHER AQUATIC LIFE) AND EDUCATION ON THE SAME. |
| Form 990, Part VI, Section B, line 11b | ISSF'S FORM 990 IS PREPARED EACH YEAR BY AN INDEPENDENT ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY ISSF. THE DRAFT FORM 990 IS THEN REVIEWED BY ISSF'S EXECUTIVE LEADERSHIP AND BY OUTSIDE LEGAL COUNSEL. THE FINAL VERSION OF THE FORM 990 IS DISTRIBUTED TO ISSF'S FULL BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| Form 990, Part VI, Section B, line 12c | ISSF REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. ISSF'S CONFLICT OF INTEREST POLICY COVERS DIRECTORS, OFFICERS, AND DISQUALIFIED PERSONS OF ISSF WITHIN THE MEANING OF SECTION 4958 OF THE INTERNAL REVENUE CODE, AS WELL AS DIRECTORS, OFFICERS AND MEMBERS OF ANY AFFILIATE OF ISSF WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST AS DEFINED UNDER THE POLICY. THE POLICY PROVIDES THAT THE DETERMINATION OF WHETHER A CONFLICT OF INTEREST EXISTS IS MADE BY THE INDEPENDENT MEMBERS OF ISSF'S BOARD OF DIRECTORS OR OF A COMMITTEE HAVING RESPONSIBILITY FOR IMPLEMENTING THE CONFLICT OF INTEREST POLICY. THE POLICY FURTHER PROVIDES THAT ACTUAL CONFLICTS OF INTEREST WILL BE REVIEWED AND VOTED UPON BY THE INDEPENDENT MEMBERS OF ISSF'S BOARD. THE POLICY PROHIBITS INDIVIDUALS WHO HAVE A CONFLICT OF INTEREST FROM BEING PRESENT DURING ANY DISCUSSION OF OR VOTE AS TO WHETHER A CONFLICT IN FACT EXISTS AND AS TO WHETHER TO APPROVE THE TRANSACTION OR ARRANGEMENT INVOLVING THE CONFLICT OF INTEREST. THE POLICY PERMITS SUCH INDIVIDUALS TO PRESENT ON THE MATTER PRIOR TO ANY SUCH DISCUSSION AND VOTE. ISSF'S PRACTICES FOR MONITORING PROPOSED AND ONGOING TRANSACTIONS FOR ACTUAL AND POTENTIAL CONFLICTS OF INTEREST UNDER ITS CONFLICT OF INTEREST POLICY INCLUDE REQUIRING: (I) ANNUAL DISCLOSURES OF CONFLICTS, (II) DISCLOSURES OF CONFLICTS AS THEY ARISE DURING THE YEAR, AND (III) PERIODIC REVIEWS OF ISSF'S ACTIVITIES FOR CONSISTENCY WITH THE CONFLICT OF INTEREST POLICY AND WITH THE REQUIREMENTS TO WHICH ISSF IS SUBJECT BY VIRTUE OF ITS SECTION 501(C)(3) TAX-EXEMPT STATUS. |
| Form 990, Part VI, Section B, line 15 | ISSF DID NOT COMPENSATE ITS EXECUTIVE OFFICERS OR KEY EMPLOYEES. SUCH INDIVIDUALS ARE EMPLOYED BY INTERNATIONAL SEAFOOD SUSTAINABILITY TRADE ASSOCIATION, INC. ("ISSTA"), A SECTION 501(C)(6) TAX-EXEMPT NONPROFIT CORPORATION THAT IS THE SOLE MEMBER OF ISSF, AND THEY DIVIDE THEIR TIME BETWEEN ISSTA AND ISSF. ISSTA PAYS THE ENTIRE COMPENSATION OF SUCH INDIVIDUALS, AS REFLECTED IN PART VIII, AND DONATES A PORTION OF THEIR TIME TO ISSF. |
| Form 990, Part VI, Section C, line 19 | THE BYLAWS WHICH INCLUDE THE CONFLICT OF INTEREST POLICY AND IRS FORM 990, WHICH INCLUDES EXTENSIVE FINANCIAL INFORMATION, ARE MADE AVAILABLE TO THE PUBLIC ON THE WEBSITE OF INTERNATIONAL SEAFOOD SUSTAINABILITY FOUNDATION, INC. |
| Form 990, Part IX, line 11g | Bank Fees: Program service expenses 0. Management and general expenses 4,457. Fundraising expenses 0. Total expenses 4,457. Bank Fees - Spain: Program service expenses 0. Management and general expenses 5,822. Fundraising expenses 0. Total expenses 5,822. Consultants Accounting: Program service expenses 0. Management and general expenses 21,640. Fundraising expenses 0. Total expenses 21,640. Financial Software & Hosting: Program service expenses 0. Management and general expenses 2,143. Fundraising expenses 0. Total expenses 2,143. P&O - NGO's Consultant: Program service expenses 34,750. Management and general expenses 0. Fundraising expenses 0. Total expenses 34,750. P&O - RFMO & Gov't Reg Agn: Program service expenses 250. Management and general expenses 0. Fundraising expenses 0. Total expenses 250. P&O - RFMO & Gov't Reg Agn Cns: Program service expenses 3,681. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,681. Science Consulting Services: Program service expenses 571,602. Management and general expenses 0. Fundraising expenses 0. Total expenses 571,602. Science Projects and Research: Program service expenses 41,337. Management and general expenses 0. Fundraising expenses 0. Total expenses 41,337. Staff Training: Program service expenses 0. Management and general expenses 1,151. Fundraising expenses 0. Total expenses 1,151. T&C - Part. Co Audit Suppport: Program service expenses 62,228. Management and general expenses 0. Fundraising expenses 0. Total expenses 62,228. T&C - PVR Impl. & Compl Cnslt: Program service expenses 413,520. Management and general expenses 0. Fundraising expenses 0. Total expenses 413,520. T&C - PVR Impl. & Compliance: Program service expenses 159. Management and general expenses 0. Fundraising expenses 0. Total expenses 159. Communication Consultants: Program service expenses 75,604. Management and general expenses 0. Fundraising expenses 0. Total expenses 75,604. Retail Transparrency - Cnslt: Program service expenses 0. Management and general expenses 23,250. Fundraising expenses 0. Total expenses 23,250. |
| Form 990, Part XI, line 9: | Currency Gain Loss/Misc Income -42,722. |
| Form 990, Part XII, Line 2C | The oversight and selection process has not changed from prior year. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL SEAFOOD SUSTAINABILITY TRADE ASSOCIATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3706 BUTLER STREET | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 152011802 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 263645975 | EIN |
| Primary Activities | EDUCATE ON EMERGING POLICIES AND PRACTICES TO BENEFIT MARINE ECOSYSTEMS | PrimaryActivitiesTxt |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(6) | ExemptCodeSectionTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| INTERNATIONAL SEAFOOD SUSTAINABILITY TRADE ASSOCIATION | ||
| C | $697,831 | FMV |
| INTERNATIONAL SEAFOOD SUSTAINABILITY TRADE ASSOCIATION | ||
| O | $1,705,909 | FMV |