WORLD SHIPPING COUNCIL: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: WORLD SHIPPING COUNCIL (EIN 52-2265096)
Tax period: 2023-08-01 to 2024-07-31
Filed: 2025-06-16
IRS object ID: 202501679349301955
Schema version: 2023v6.0
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
Form 990
Schedule C
Schedule D
Schedule F
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-06-16T17:22:02-05:00	ReturnTs
Tax Period End	2024-07-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	WITHUMSMITHBROWN PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1835 MARKET STREET SUITE 1710	AddressLine1Txt
City	PHILADELPHIA	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	191032945	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-08-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	522265096	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	World Shipping Council	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
In Care Of	% PATTY A VOLONAKIS	InCareOfNm
Business Name Control	WORL	BusinessNameControlTxt
Phone	2025891236	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	80 M Street SE Suite 460	AddressLine1Txt
City	Washington	CityNm
State Abbreviation	DC	StateAbbreviationCd
ZIP	20003	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JOSEPH KRAMEK	PersonNm
Person Title	PRESIDENT/CEO	PersonTitleTxt
Phone	2025891236	PhoneNum
Signature	2025-06-16	SignatureDt

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	RICHARD L RUVELSON	PreparerPersonNm
PTIN	P00234075	PTIN
Phone	2155462140	PhoneNum
Preparation	2025-06-16	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JOSEPH KRAMEK	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	80 M STREET SE 460	AddressLine1Txt
City	Washington	CityNm
State Abbreviation	DC	StateAbbreviationCd
ZIP	20003	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$8,918,460	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.WORLDSHIPPING.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2000	FormationYr
Legal Domicile State	DC	LegalDomicileStateCd
Activity Or Mission	OUR MISSION IS TO PROVIDE A COORDINATED VOICE FOR THE LINER SHIPPING INDUSTRY IN ITS WORK WITH POLICYMAKERS & OTHER INDUSTRY GROUPS WITH AN INTEREST IN INTERNATIONAL TRANSPORTATION	ActivityOrMissionDesc
Voting Members Governing Body	18	VotingMembersGoverningBodyCnt
Voting Members Independent	18	VotingMembersIndependentCnt
Total Employee	9	TotalEmployeeCnt
Total Volunteers	20	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$8,359,917	PYProgramServiceRevenueAmt
CY Program Service Revenue	$8,752,318	CYProgramServiceRevenueAmt
PY Investment Income	$68,100	PYInvestmentIncomeAmt
CY Investment Income	$166,142	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$8,428,017	PYTotalRevenueAmt
CY Total Revenue	$8,918,460	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	$4,499,987	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,788,185	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,985,777	PYOtherExpensesAmt
CY Other Expenses	$3,624,666	CYOtherExpensesAmt
PY Total Expenses	$8,485,764	PYTotalExpensesAmt
CY Total Expenses	$8,412,851	CYTotalExpensesAmt
PY Revenues Less Expenses	-$57,747	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$505,609	CYRevenuesLessExpensesAmt
Total Assets BOY	$11,012,570	TotalAssetsBOYAmt
Total Assets EOY	$12,664,710	TotalAssetsEOYAmt
Total Liabilities BOY	$8,396,776	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$9,543,307	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,615,794	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$3,121,403	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	OUR MISSION IS TO PROVIDE A COORDINATED VOICE FOR THE LINER SHIPPING INDUSTRY IN ITS WORK WITH POLICYMAKERS AND OTHER INDUSTRY GROUPS WITH AN INTEREST IN INTERNATIONAL TRANSPORTATION.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	MARITIME SAFETY AND SECURITY ISSUES - SEE SCHEDULE O	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	ENVIRONMENTAL ISSUES - SEE SCHEDULE O	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	LINER SHIPPING REGULATORY SYSTEM - SEE SCHEDULE O	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (true)	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	Yes (true)	ForeignOfficeInd
Foreign Activities	Yes (true)	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	5	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	9	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	18	GoverningBodyVotingMembersCnt
Independent Voting Member	18	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	false	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	PATTY A VOLONAKIS	PersonNm
Phone	2025891236	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	80 M STREET SE SUITE 460	AddressLine1Txt
City	WASHINGTON	CityNm
State Abbreviation	DC	StateAbbreviationCd
ZIP	20003	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (28 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
JOHN W BUTLER
PRESIDENT/CEO	40.0	0.0	Yes (X)	$625,000	$0	$95,573
LARS KJAER
SENIOR VICE PRESIDENT	40.0	0.0	Yes (X)	$318,429	$0	$77,456
BRYAN WOOD-THOMAS
VICE PRESIDENT, ENVIRON POLICY	40.0	0.0	Yes (X)	$304,392	$0	$79,736
JAMES CORBETT
ENVIRONMENTAL DIRECTOR, EUROPE	40.0	0.0		$249,583	$0	$39,527	Yes (X)
JOSEPH KRAMEK
DIRECTOR, US GOVT RELATIONS	40.0	0.0		$249,583	$0	$39,527	Yes (X)
NICHOLAS MCDERMOTT-TABORI
DIRECTOR, US REGULATORY	40.0	0.0		$219,617	$0	$36,013	Yes (X)
DAMIAN VICCARS
DIRECTOR OF BRUSSELS OFFICE	40.0	0.0		$242,119	$0	$0	Yes (X)
ANNA LARSSON
COMMUNICATIONS DIR., GM EUROPE	40.0	0.0		$182,236	$0	$0	Yes (X)
ROLF HABBEN JANSEN
CO-CHAIRMAN	1.0	0.0	Yes (X)	$0	$0	$0		Yes (X)
JEREMY NIXON
CO-CHAIRMAN	1.0	0.0	Yes (X)	$0	$0	$0		Yes (X)
RANDY CHEN
DIRECTOR	1.0	0.0		$0	$0	$0		Yes (X)
CHENG-MOUNT CHENG
DIRECTOR (thru 07/26/2024)	1.0	0.0		$0	$0	$0		Yes (X)
MATTHEW JOHN COX
DIRECTOR	1.0	0.0		$0	$0	$0		Yes (X)
THOMAS CROWLEY
DIRECTOR	1.0	0.0		$0	$0	$0		Yes (X)
ELIYAHU ZEEV GLICKMAN
DIRECTOR	1.0	0.0		$0	$0	$0		Yes (X)
HUEY-CHUAN HSIEH
DIRECTOR (thru 01/01/2024)	1.0	0.0		$0	$0	$0		Yes (X)
LARS KASTRUP
DIRECTOR	1.0	0.0		$0	$0	$0		Yes (X)
BAE KIM KYUNG
DIRECTOR	1.0	0.0		$0	$0	$0		Yes (X)
JONATHON MARK KIRKLAND
DIRECTOR	1.0	0.0		$0	$0	$0		Yes (X)
LASSE KRISTOFFERSEN
DIRECTOR	1.0	0.0		$0	$0	$0		Yes (X)
OLIVER NIVOIX
DIRECTOR	1.0	0.0		$0	$0	$0		Yes (X)
JOHAN SIGSGAARD
DIRECTOR	1.0	0.0		$0	$0	$0		Yes (X)
JEREMY SUTTON
DIRECTOR	1.0	0.0		$0	$0	$0		Yes (X)
SORENT TOFT
DIRECTOR	1.0	0.0		$0	$0	$0		Yes (X)
FENG-MING TSAI
DIRECTOR (eff. 07/26/2024)	1.0	0.0		$0	$0	$0		Yes (X)
KUANG-HUI WU
DIRECTOR (eff. 01/01/2024)	1.0	0.0		$0	$0	$0		Yes (X)
JIANPING YE
DIRECTOR	1.0	0.0		$0	$0	$0		Yes (X)
SHMUEL YOSKOVITZ
DIRECTOR	1.0	0.0		$0	$0	$0		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$2,390,959	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$367,832	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	10	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt	Address Line1ContractorAddress/ForeignAddress/AddressLine1Txt	CityContractorAddress/ForeignAddress/CityNm	Province Or StateContractorAddress/ForeignAddress/ProvinceOrStateNm	CountryContractorAddress/ForeignAddress/CountryCd	Foreign PostalContractorAddress/ForeignAddress/ForeignPostalCd
COZEN O'CONNOR
1650 Market st suite 2800	PHILADELPHIA	PA	19103	LEGAL SERVICES	$382,501
RBB ECONOMICS
				CONSULTIING	$295,965	FRED ROESKESTRAAT 100	AMSTERDAM	0	NL	1076
MAYER BROWN LLP
311 west monrow st	CHICAGO	IL	60606	LEGAL SERVICES	$221,878
CROSSROADS STRATEGIES
800 NORTH CAPITOL STREET	WASHINGTON	DC	20005	CONSULTING	$195,000

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	4	CntrctRcvdGreaterThan100KCnt
Total Contributions	$0	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	MEMBERSHIP DUES	Desc
Business	900099	BusinessCd
Total Revenue Column	$8,752,318	TotalRevenueColumnAmt
Related Or Exempt Func Income	$8,752,318	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$8,752,318	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$166,142	TotalRevenueColumnAmt
Exclusion	$166,142	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$0	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$0	GamingGrossIncomeAmt
Gaming Direct Expenses	$0	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$0	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$0	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8,918,460	TotalRevenueColumnAmt
Related Or Exempt Func Income	$8,752,318	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$166,142	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$1,536,135	TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,779,578	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$193,852	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$150,535	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$128,085	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$1,680,253	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$44,453	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$528,678	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$234,143	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$89,359	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$408,653	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$601,382	TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$8,609	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$25,401	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$3,586	TotalAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	REGULATORY FEES	Desc
Total	$149	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$8,412,851	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$521,946	BOYAmt
EOY	$609,125	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$8,683,097	BOYAmt
EOY	$10,507,187	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$25,937	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$0	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$0	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$25,401	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,756,189	BOYAmt
EOY	$1,548,398	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$11,012,570	BOYAmt
EOY	$12,664,710	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$230,733	BOYAmt
EOY	$75,554	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$6,208,568	BOYAmt
EOY	$7,731,318	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,957,475	BOYAmt
EOY	$1,736,435	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$8,396,776	BOYAmt
EOY	$9,543,307	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	$2,615,794	BOYAmt
EOY	$3,121,403	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,615,794	BOYAmt
EOY	$3,121,403	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$11,012,570	BOYAmt
EOY	$12,664,710	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$505,609	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	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 (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Total Grassroots Lobbying		TotalGrassrootsLobbyingGrp
Total Direct Lobbying		TotalDirectLobbyingGrp
Total Lobbying Expend		TotalLobbyingExpendGrp
Other Exempt Purpose Expend		OtherExemptPurposeExpendGrp
Total Exempt Purpose Expend		TotalExemptPurposeExpendGrp
Lobbying Nontaxable Amount		LobbyingNontaxableAmountGrp
Grassroots Nontaxable		GrassrootsNontaxableGrp
Tot Lbbyng Grassroot Mns Non Tx		TotLbbyngGrassrootMnsNonTxGrp
Tot Lbby Expend Mns Lbbyng Non Tx		TotLbbyExpendMnsLbbyngNonTxGrp
Substantially All Dues Nonded	false	SubstantiallyAllDuesNondedInd
Only In House Lobbying	false	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	Yes (true)	AgreeCarryoverPriorYearInd
Dues Assessments	$8,752,318	DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY	$60,790	NonDeductibleLbbyngPltclCYAmt
Non Ded Lbbyng Pltcl Cyov	-$243,047	NonDedLbbyngPltclCyovAmt
Non Deductible Lbbyng Pltcl Tot	-$182,257	NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc	$0	AggregateReportedDuesNtcAmt
Taxable	-$182,257	TaxableAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amounts		ArtPublicExhibitionAmountsGrp
Held Works Art		HeldWorksArtGrp
CY Minus3 Yr Endwmt Fund		CYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt Fund		CYMinus4YrEndwmtFundGrp
Land		LandGrp
Buildings		BuildingsGrp
Leasehold Improvements		LeaseholdImprovementsGrp
Equipment		EquipmentGrp
Other Land Buildings		OtherLandBuildingsGrp

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
RIGHT OF USE ASSET	$1,505,907
DEPOSITS	$42,491

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$1,548,398	TotalBookValueOtherAssetsAmt
Federal Income Tax Liability	$0	FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	LEASE LIABILITY	Desc
Amt	$1,736,435	Amt

Field	Value	IRS element (for citing)
Total Liability	$1,736,435	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$8,918,460	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$8,918,460	RevenueSubtotalAmt
Total Revenue Per Form990	$8,918,460	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$8,412,851	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$8,412,851	ExpensesSubtotalAmt
Total Expenses Per Form990	$8,412,851	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2 - FIN 48 FOOTNOTE:	FormAndLineReferenceDesc
Explanation	The Council operates as a business league and is exempt from income taxes under Section 501(c)(6) of the Internal Revenue Code (the "Code") except for income tax on unrelated business income as defined in the Code. The Council did not have any unrelated business income during the years ended July 31, 2024 and 2023. Accordingly, no income tax expense has been included in the accompanying financial statements. Management has evaluated the tax positions taken by the Council and concluded that as of July 31, 2024, and 2023, there are no uncertain positions taken or expected to be taken that would require disclosure of a liability in the financial statements. The Council is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods and there have been no tax related interest or penalties for the periods presented in these financial statements.	ExplanationTxt

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)

RegionRegionTxt	OfficesOfficesCnt	EmployeeEmployeeCnt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
Europe (Including Iceland and Greenland)	1	6	Program Services	SEE SUPPLEMENTAL INFO	$1,509,005
South Asia	1	4	Program Services	SEE SUPPLEMENTAL INFO	$1,748,323

Field	Value	IRS element (for citing)
Subtotal Offices	2	SubtotalOfficesCnt
Subtotal Employees	10	SubtotalEmployeesCnt
Total Office	2	TotalOfficeCnt
Total Employee	10	TotalEmployeeCnt
Subtotal Spent	$3,257,328	SubtotalSpentAmt
Total Spent	$3,257,328	TotalSpentAmt
Transfer To Foreign Corp	false	TransferToForeignCorpInd
Interest In Foreign Trust	false	InterestInForeignTrustInd
Foreign Corp Ownership	false	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	false	PassiveForeignInvestmestCoInd
Foreign Partnership	false	ForeignPartnershipInd
Boycott Countries	false	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 3 COLUMN (E) - SUPPORT BY FOREIGN OFFICES:	FormAndLineReferenceDesc
Explanation	The European office works on customs and security policies and regulations affecting ocean shipping which are developed by the European Commissions and the European Union's Member States. The Singapore office monitors and provides perspectives with respect to economic and environmental regulatory proposals to regulators and supply chain stakeholders in the Asian region.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 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
JOHN W BUTLER
PRESIDENT/CEO	$500,000	$0	$125,000	$0	$0	$0	$66,000	$0	$29,573	$0	$720,573	$0	$0	$0
LARS KJAER
SENIOR VICE PRESIDENT	$286,429	$0	$32,000	$0	$0	$0	$50,411	$0	$27,045	$0	$395,885	$0	$0	$0
BRYAN WOOD-THOMAS
VICE PRESIDENT, ENVIRON POLICY	$272,392	$0	$32,000	$0	$0	$0	$47,941	$0	$31,795	$0	$384,128	$0	$0	$0
JAMES CORBETT
ENVIRONMENTAL DIRECTOR, EUROPE	$224,583	$0	$25,000	$0	$0	$0	$39,527	$0	$0	$0	$289,110	$0	$0	$0
JOSEPH KRAMEK
DIRECTOR, US GOVT RELATIONS	$224,583	$0	$25,000	$0		$0	$39,527	$0	$0	$0	$289,110	$0	$0	$0
NICHOLAS MCDERMOTT-TABORI
DIRECTOR, US REGULATORY	$204,617	$0	$15,000	$0	$0	$0	$36,013	$0	$0	$0	$255,630	$0	$0	$0
DAMIAN VICCARS
DIRECTOR OF BRUSSELS OFFICE	$242,119	$0	$0	$0	$0	$0	$0	$0	$0	$0	$242,119	$0	$0	$0
ANNA LARSSON
COMMUNICATIONS DIR., GM EUROPE	$182,236	$0	$0	$0	$0	$0	$0	$0	$0	$0	$182,236	$0	$0	$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART III, LINE 4A - PROGRAM SERVICE ACCOMPLISHMENTS:	Maritime Safety and Security Issues =================================== The World Shipping Council (WSC) addressed various maritime safety and security policies and concerns for the international liner shipping industry and provided analysis and advice to the U.S. and EU governments and the International Maritime Organization (IMO) on various security policy issues and programs. The following are some of the specific issues in which the Council is involved: A. Safe Transport of Containers ------------------------------------------- WSC continues to participate through the International Maritime Organization (IMO), the International Organization for Standardization (ISO), and industry groups to promote regulations and guidance that support the safe international transportation of cargo in shipping containers. These efforts include a proposal at the IMO for mandatory reporting of lost containers, updating IMO regulations on the transportation of dangerous goods, and participation in a broad-based research effort to study causes for the loss of shipping containers from ships and solutions to reduce/eliminate such losses. B. Maritime Container Plant Pest Prevention --------------------------------------------- In response to concerns about the spread of certain plant pests in or on international shipping containers, WSC has worked through the administrative body of the International Plant Protection Convention, through WSC's members, with other industry groups, and with the U.S., Australian, and Canadian governments to develop and disseminate best practices and regulatory options for avoiding, detecting, and responding to pest contamination. C. European Commission Container Security Regulation and Union Customs Code Implementation -------------------------------------------------------------------------- WSC continued to work with the European Commission on the revision of the European Union's advance cargo information filing, including detailed technical discussions regarding the form, content, and filing methods for entry and exit summary declarations as the deadlines for implementation of revised EU regulations grow closer. WSC is working with the Commission, European governments, and other industry groups to encourage the development of efficient and effective systems for processing trade data that is required to be submitted to governments and to educate regulated parties about upcoming regulatory changes. D. Safe Transportation of Dangerous Goods ------------------------------------------------------------------------ WSC continued to participate in discussions at the International Maritime Organization regarding the safe transportation of dangerous goods, including technical standards for stabilization of chemicals during transport and reporting of inspection results by national governments.
PART III, LINE 4B - PROGRAM SERVICE ACCOMPLISHMENTS:	ENVIRONMENTAL ISSUES ==================== A. Vessel Air Emissions ------------------------------ WSC worked on the following government initiatives dealing with vessel air emissions: 1) Participation in European Commission work groups preparing new proposed regulations governing carbon emissions from ships; policy discussions with the European Parliament and Council regarding greenhouse gas (GHG) reduction strategies; 2) Participation at the International Maritime Organization in formulating implementation guidelines for vessel fuel efficiency measures. 3) Consultation with multiple IMO member countries regarding potential proposals for medium and long-term measures to reduce greenhouse gases from shipping. 4)Submission of multiple papers to the IMO's Marine Environment Protection Committee and Intersessional Work Group on GHGs in order to contribute ideas for amendments to the IMO's GHG reduction strategy and potential regulatory measures.
PART III, LINES 4C - PROGRAM SERVICE ACCOMPLISHMENTS	Global Government Response to COVID-19 Supply Chain Impacts ==================================================================== COVID-19 has disrupted international transportation systems around the world. WSC has worked with governments in the United States, Europe, and Asia to provide information and insight on the operational and economic impacts from COVID supply chain disruptions. WSC has discussed with governments worldwide the efficacy of potential policy responses to these supply chain challenges.
PART III, LINES 4D - OTHER PROGRAM SERVICE ACCOMPLISHMENTS:	Navigational Safety =================== WSC has provided public comments to the Bureau of Ocean Energy Management and the U.S. Coast Guard on ways to minimize navigational conflicts associated with the siting of offshore commercial wind farms. WSC continues to engage with the IMO to seek ways to move shipping lanes off the coast of Sri Lanka in order to reduce ship/whale conflicts. WSC also consulted with NOAA on improved measures to minimize the possibility of ship strikes on whales. OECD International Minimum Tax Proposal ========================================== WSC has engaged with the Organization for Economic Co-operation and Development as well as national governments regarding the OECD proposal for an international agreement on minimum taxation levels in order to educate policymakers on the implications of various choices in creating such an international agreement. Activities of the WSC Singapore Office ======================================= WSC's branch office in Singapore continues to introduce the liner shipping industry to regulators and supply chain stakeholders in multiple Asian countries and has monitored and provided perspective with respect to economic, safety, and environmental regulatory proposals in the region. Public Relations/Education ============================== WSC undertakes various initiatives to better explain the international liner shipping industry and applicable regulations to the public and interested government officials. This may take place through Congressional testimony, filings with regulatory agencies, public speeches and conference appearances, social media, and conversations with journalists. Another way WSC does this is through its website, which can be found at www.worldshipping.org and which provides further details on the work of the Council.
PART VI, SECTION A, LINE 6 - MEMBERS:	MEMBERSHIP IN THE ORGANIZATION IS ONLY OPEN TO OCEAN COMMON CARRIERS.
PART VI, SECTION A, LINE 7A - ELECTION OF BOARD OF DIRECTORS:	THE MEMBERS OF THE ORGANIZATION ELECT THE BOARD OF DIRECTORS. DIRECTORS SERVE TWO YEAR TERMS.
PART VI, SECTION A, LINE 8B - OTHER COMMITTEES WITH AUTHORITY:	WORLD SHIPPING COUNCIL HAS NO OTHER COMMITTEES OUTSIDE OF THE BOARD OF DIRECTORS.
PART VI, SECTION B, LINE 11B - REVIEW PROCESS OF FORM 990:	THE PRESIDENT/CEO AND OFFICE MANAGER REVIEW THE FORM 990 BEFORE IT IS FILED.
PART VI, SECTION C, LINE 19 - AVAILABILITY OF GOVERNING DOCUMENTS & F/S:	THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.