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        <ReturnReference>SCHEDULE D, PAGE 3, PART X</ReturnReference>
        <Explanation>THERE ARE NO UNCERTAIN TAX POSITIONS WHICH REQUIRE DISCLOSURE</Explanation>
      </Form990ScheduleDPartXIII>
    </IRS990ScheduleD>
    <IRS990ScheduleJ documentId="RetDoc6">
      <SeverancePayment>false</SeverancePayment>
      <SupplementalNonqualRetirePlan>false</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>false</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>false</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>false</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>false</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>false</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>false</AnyNonFixedPayments>
      <InitialContractException>false</InitialContractException>
      <Form990ScheduleJPartII>
        <NamePerson>SUSAN S JACKSON</NamePerson>
        <Title>PRESIDENT</Title>
        <BaseCompensationFilingOrg>213954</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>71318</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>51680</BonusFilingOrg>
        <BonusRelatedOrgs>17227</BonusRelatedOrgs>
        <DeferredCompFilingOrg>29203</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>9734</DeferredCompRelatedOrgs>
        <TotalCompensationFilingOrg>294837</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>98279</TotalCompensationRelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>VICTOR RESTREPO</NamePerson>
        <Title>DIRECTOR</Title>
        <BaseCompensationFilingOrg>317000</BaseCompensationFilingOrg>
        <DeferredCompFilingOrg>37078</DeferredCompFilingOrg>
        <TotalCompensationFilingOrg>354078</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc7">
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S MISSION</Identifier>
        <ReturnReference>FORM 990 - ORGANIZATION'S MISSION</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FINANCIAL ACCOUNTS IN FOREIGN COUNTRIES</Identifier>
        <ReturnReference>FORM 990, PART V, LINE 4B</ReturnReference>
        <Explanation>SPAIN</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ELECTION OF MEMBERS AND THEIR RIGHTS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 7A</ReturnReference>
        <Explanation>(ISSTA), IS A SOLE MEMBER AND ELECTS THE BOARD OF DIRECTORS OF THE (ISSF).</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>THE PRESIDENT OF (ISSF) PREPARED THIS FORM 990 FOR EACH DIRECTOR AND LEGAL COUNSEL FOR REVIEW AND COMMENT PRIOR TO FILING THE RETURN WITH THE IRS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>THE (ISSF) REGULARY AND CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR TOP OFFICIAL</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15A</ReturnReference>
        <Explanation>THE (ISSF) BOARD OF DIRECTORS PREPARED A SURVEY OF EXECUTIVE COMPENSATION FOR SIMILAR ASSOCIATIONS IN THE WASHINGTON, DC AREA TO DETERMINE REASONABLE COMPENSATION FOR PRESIDENT SUSAN JACKSON.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>THE (ISSF) FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION ON OUR WEBSITE WWW.ISS-FOUNDATION.ORG.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER FEES FOR SERVICES</Identifier>
        <ReturnReference>FORM 990, PART IX, LINE 11G</ReturnReference>
        <Explanation>SCIENTIFIC RESEARCH 2,898,030 0 0 DUES AND SUBSCRIPTIONS 926 0 0 TELEPHONE 17,863 0 0 BANK FEES 4,925 0 0 BOARD RELATED EXPENSES 34,764 0 0 STAFF TRAINING 202 0 0 MISCELLANEOUS 7,254 0 0 COMMUMICATION AND TRANSLATION 38,529 0 0 TAX SPAIN 37 0 0 0 0 0</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc8">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>INTERNATIONAL SEAFOOD</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>SUSTAINABILITY TRADE ASSOCIATION</AddressLine1>
          <AddressLine2>805 15TH STREET</AddressLine2>
          <City>WASHINGTON</City>
          <State>DC</State>
          <ZIPCode>20005</ZIPCode>
        </AddressUS>
        <EIN>263645975</EIN>
        <PrimaryActivities>NON-PROFIT</PrimaryActivities>
        <LegalDomicileState>DE</LegalDomicileState>
        <ExemptCodeSection>501C6</ExemptCodeSection>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>false</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>false</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>false</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
      <DividendsRelatedOrganization>false</DividendsRelatedOrganization>
      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>false</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>false</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>false</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>false</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>true</SharingOfFacilities>
      <SharingOfPaidEmployees>true</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>false</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>false</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>false</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>INTERNATIONAL SEAFOOD</BusinessNameLine1>
          <BusinessNameLine2>SUSTAINABILITY TRADE ASSOC</BusinessNameLine2>
        </NameOfOtherOrganization>
        <TransactionType>N</TransactionType>
        <AmountInvolved>885907</AmountInvolved>
        <MethodOfAmtDetermination>W2RETRIEMT HEALTH CARE</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>INTERNATIONAL SEAFOOD</BusinessNameLine1>
          <BusinessNameLine2>SUSTAINABILITY TRADE ASSOC</BusinessNameLine2>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>2700000</AmountInvolved>
        <MethodOfAmtDetermination>FMV CONTRACT</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>