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      <Name>WALTER J FLAHERTY</Name>
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      <DateSigned>2013-08-20</DateSigned>
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      <Name>JOSEPH M GISO CPA MST</Name>
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      <ActivityOrMissionDescription>THE MISSION OF THE ORGANIZATION IS TO INCREASE UNDERSTANDING OF AQUATIC LIFE AND ENVIRONMENTS, TO ENABLE PEOPLE TO ACT TO CONSERVE THE WORLD OF WATER, AND TO PROVIDE LEADERSHIP FOR THE PRESERVATION AND SUSTAINABLE USE OF AQUATIC RESOURCES. OUR MISSION IS FULFILLED THROUGH EXHIBITS, AND EDUCATION, CONSERVATION, AND RESEARCH PROGRAMS.</ActivityOrMissionDescription>
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      <MissionDescription>THE MISSION OF THE ORGANIZATION IS TO INCREASE UNDERSTANDING OF AQUATIC LIFE AND ENVIRONMENTS, TO ENABLE PEOPLE TO ACT TO CONSERVE THE WORLD OF WATER, AND TO PROVIDE LEADERSHIP FOR THE PRESERVATION AND SUSTAINABLE USE OF AQUATIC RESOURCES. OUR MISSION IS FULFILLED THROUGH EXHIBITS, AND EDUCATION, CONSERVATION, AND RESEARCH PROGRAMS.</MissionDescription>
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      <Description>EXHIBITION - NEW ENGLAND AQUARIUM CORPORATION (THE AQUARIUM) IS A MASSACHUSETTS CHAPTER 180 NONPROFIT CORPORATION FORMED FOR THE PURPOSE OF OPERATING A PUBLIC AQUARIUM IN BOSTON, MASSACHUSETTS. IN ADDITION TO ITS EXHIBITS, THE AQUARIUM OPERATES AN IMAX THEATER, GIFT SHOP, CAFE, CATERED EVENTS, EDUCATION PROGRAMS AND SPONSORED PROGRAMMING IN MARINE RESEARCH, CONSERVATION AND EDUCATION. THE AQUARIUM RELIES ON ADMISSIONS REVENUE, RETAIL SALES TO ITS GUESTS AND PRIVATE GIFTS AND GRANTS TO FUND THE MAJORITY OF ITS OPERATIONS. THESE REVENUES AND SUPPORT ARE PRIMARILY DERIVED FROM GUESTS AND DONORS FROM THE NEW ENGLAND REGION AND TOURISM TO THE AREA.THE AQUARIUM LAUNCHED A $42.5 MILLION CAPITAL CAMPAIGN IT NAMED THE MISSION BLUE CAMPAIGN IN 2007 AND REACHED ITS GOAL DURING 2012. IN ADDITION TO FUNDING A NUMBER OF NEW CONSERVATION, RESEARCH AND EDUCATION INITIATIVES, CASH PROCEEDS AND PLEDGE PAYMENTS FROM THE CAMPAIGN HAVE ALLOWED THE AQUARIUM TO COMPLETE FOUR MAJOR UPGRADES TO ITS FACILITIES PRIOR TO 2012. THOSE UPGRADES WERE: THE NEW BALANCE FOUNDATION MARINE MAMMAL CENTER AND HARBOR WALK THE TRUST FAMILY FOUNDATION SHARK AND RAY TOUCH TANK THE JOHN PRESCOTT RESEARCH LAB THE ANIMAL CARE CENTER IN QUINCY, MA IN FEBRUARY 2012, THE AQUARIUM PUBLICALLY ANNOUNCED A MAJOR REVITALIZATION PROGRAM, INCLUDING A COMPLETE RENOVATION OF ITS FOUR-STORY, CARIBBEAN CORAL REEF EXHIBIT THE GIANT OCEAN TANK (THE GOT). A TOP-TO-BOTTOM TRANSFORMATION OF THE GOT BEGAN IN SEPTEMBER 2012 AND INCLUDES REPLACEMENT AND ENLARGEMENT OF ITS VIEWING WINDOWS, A REDESIGNED CORAL REEF, A NEW DOME AT THE TOP OF THE GOT, GLASS VIEWING RAILS, NEW LIGHTING AND A NEW EXPANDED EDUCATION CENTER. OTHER MAJOR PROJECT COMPONENTS INCLUDE A NEW EXHIBIT ON THE FIRST FLOOR NAMED THE BLUE PLANET ACTION CENTER, UPGRADED LIFE SAFETY COMPONENTS, A NEW ELEVATOR AND A NEW RAMP TO THE TOP OF THE GOT. THIS MAIN BUILDING RENEWAL IS THE FINAL MAJOR PROJECT SUPPORTED BY THE MISSION BLUE CAMPAIGN. DURING 2012, THE ORGANIZATION WELCOMED OVER 1.3 MILLION VISITORS TO ITS CENTRAL WHARF LOCATION.</Description>
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        <Description>CONSERVATION AND RESEARCH - AS THE FIRST AQUARIUM IN THE COUNTRY TO ESTABLISH CONSERVATION AND RESEARCH DEPARTMENTS, WE HAVE LONG BELIEVED THAT SOLUTIONS TO ENVIRONMENTAL THREATS CAN BE ACHIEVED THROUGH COLLABORATIVE EFFORTS. SCIENTISTS AT THE AQUARIUM PRODUCE MORE PEER-REVIEWED ARTICLES ON MARINE CONSERVATION AND RESEARCH THAN ANY OTHER U.S. AQUARIUM. THIS RESEARCH HAS INFORMED EFFORTS TO UNDERSTAND AND PROTECT SPECIES AND THEIR HABITATS AROUND THE GLOBE.OUR RESEARCH ACTIVITIES AT THE NEW ENGLAND AQUARIUM HIT A NEW HIGH IN 2012. THE JOHN H. PRESCOTT LABORATORY RENOVATION STARTED IN 2011 ALLOWED OUR RESEARCHERS TO SECURE OVER $2 MILLION IN GRANTS TO DO WORK IN THE NEW FACILITY. IN ADDITION, THE LABORATORY STAFF PUBLISHED OVER 31 PEER-REVIEWED JOURNAL ARTICLES, THE MOST FOR ANY AQUARIUM IN THE WORLD. THE 2012 RESEARCH ACTIVITIES FOCUSED ON FOUR MAIN PRIORITIES/PROJECTS: 1) CONTINUING OUR 30+ YEAR WORK ON THE STATUS OF THE NORTH ATLANTIC RIGHT WHALE; 2) EXPANDING OUR HEALTH AND STRESS RESEARCH ON RIGHT, HUMPBACK, SPERM AND BEAKED WHALES, COD, SKATES, SHARKS, SEA TURTLES, AND LOBSTERS; 3) ASSESSMENTS OF THE POTENTIAL IMPACTS OF OFFSHORE ENERGY DEVELOPMENT ON MARINE LIFE; 4) ASSESSING FISHERIES TRADE AND SUSTAINABILITY; AND 5) DEVELOPING CLIMATE CHANGE RESEARCH, INCLUDING MODELING AND RISK ASSESSMENT FOR WHALES, LOBSTER AND CORALS.TO QUANTIFY THE LEVELS AND IMPACTS OF STRESS ON MARINE ANIMALS, OUR NEW ENDOCRINOLOGY LAB IS WORKING DAY AND NIGHT, CONDUCTING ASSAYS OF NEW SPECIES, DEVELOPING NEW METHODS, AND PUSHING THE ENVELOPE OF THIS FIELD. BREAKTHROUGHS INCLUDE EXTRACTING RELEVANT HORMONES FROM WHALE BREATH, FECAL SAMPLES, AND BALEEN PLATES, AS WELL AS FROM THREE CETACEAN AND TWO SEA TURTLE SPECIES NEVER BEFORE TESTED. BLOOD CHEMISTRY IN SHARKS, SKATES, AND COD, AND PATHOLOGY WORK IN LOBSTERS IS ROUNDING OUT THE STRESS WORK IN NEW SPECIES. (HUNT ET AL, J. ZOO AND WILDLIFE MED.; MANDELMAN ET AL, J. FISH BIO.; QUINN ET AL, J. SHELLFISH RES.)PLANS FOR OFFSHORE ENERGY ARE MOVING AHEAD RAPIDLY, AND AQUARIUM SCIENTISTS HAVE DEVELOPED INNOVATIVE AERIAL SURVEY METHODS THAT COLLECT BOTH MARINE MAMMAL AND SEA TURTLE DATA. WE ARE CURRENTLY FLYING SURVEYS OVER THE MA AND RI WIND ENERGY AREAS, AND HAVE PROPOSED TO DO SIMILAR SURVEYS ALONG THE COAST OF MAINE. IN CONJUNCTION WITH THE CONSERVATION DEPARTMENT, RESEARCHERS HAVE BEEN EVALUATING THE SUSTAINABILITY OF MARINE ANIMAL HARVESTING, CONTRIBUTING TO THE GLOBAL DIALOG ON THIS TOPIC. THIS INCLUDES RESEARCH AND PUBLICATIONS ON SEAFOOD, SHARKS, SKATES, CORALS, AND ORNAMENTAL FISHES. (BROOKS ET AL, COMP. BIOCHEM. AND PHYSIOL.; TLUSTY ET AL, SUSTAINABILITY; RHYNE ET AL., CONSERVATION. LETTERS. BETWEEN MODELING EFFORTS ON BOWHEAD WHALES IN THE ARCTIC, STUDIES ON COLDWATER CORALS IN NEW ENGLAND, SPATIAL PLANNING ANALYSES IN THE NORTH ATLANTIC COASTAL ZONE, AND RESEARCH ON TEMPERATURE AND ACIDITY EFFECTS ON SHELL DISEASE IN LOBSTER, THE PRESCOTT LABORATORY IS DEVELOPING AN ACTIVE CLUSTER OF RESEARCH ACTIVITIES EVALUATING THE EFFECTS OF CLIMATE CHANGE ON OCEANIC ANIMALS AND ECOSYSTEMS. SEVERAL AQUARIUM PUBLICATIONS IN 2012 ESTABLISH THIS AS A GROWTH AREA (DIMOND ET AL, CORAL REEFS; TLUSTY AND METZLER, J. SHELLFISH RES.; PENDLETON ET AL, ENDANGERED SPECIES RESEARCH).OUR SUSTAINABLE SEAFOOD EFFORTS CONTINUE AS WE ADVISE OUR MAJOR CORPORATE PARTNERS ON THEIR SEAFOOD PURCHASING STRATEGIES, CORPORATE POLICIES AND MARKETING AND EDUCATION. THIS SEAFOOD INDUSTRY ENGAGEMENT HAS ALSO FOSTERED NEW WORK OR CONTACT WITH VARIOUS ORGANIZATIONS INCLUDING THE WORLD BANK (GLOBAL PARTNERSHIP FOR OCEANS), THE SUSTAINABILITY CONSORTIUM, CLINTON GLOBAL INITIATIVE AND THE GLOBAL SUSTAINABLE SEAFOOD INITIATIVE. ON THE PUBLIC OUTREACH SIDE, CHEF BARTON SEAVER, AN AWARD-WINNING CHEF AND COOKBOOK AUTHOR, A NOTED PUBLIC SPEAKER, AND A COMMITTED SUSTAINABLE SEAFOOD AMBASSADOR, HAS JOINED OUR TEAM AS OUR FIRST-EVER SUSTAINABILITY FELLOW IN RESIDENCE. WE HAVE EXPANDED OUR CELEBRATE SEAFOOD DINNERS TO BOSTON AREA RESTAURANTS AND HAVE ORGANIZED OR PARTICIPATED IN MANY FESTIVALS AND CONFERENCES INCLUDING OUR ANNUAL WORLD OCEANS DAY CELEBRATION IN JUNE, AQUARIUM LECTURES, WGBH FOOD AND WINE FESTIVAL, BOSTON LOCAL FOOD FESTIVAL, BOSTON SEAFOOD FESTIVAL, NANTUCKET WINE FESTIVAL AND THE OCEAN LITERACY SUMMIT. WE HAVE ALSO INCORPORATED SUSTAINABLE SEAFOOD INFORMATION INTO OUR BLUE PLANET ACTION CENTER EXHIBIT AND HIGHLIGHTED OUR COMMITMENT TO SUSTAINABLE SEAFOOD IN OUR CAFE AND VIA EVENTS THROUGH MENUS AND SIGNAGE.THE MARINE CONSERVATION ACTION FUND (MCAF) IS CELEBRATING THIRTEEN YEARS OF PROTECTING AND PROMOTING OCEAN BIODIVERSITY THROUGH SMALL-SCALE, TIME-SENSITIVE COMMUNITY-BASED PROGRAMS. AT THE BEGINNING OF 2012, WE COMPLETED A SUCCESSFUL FUNDRAISING PUSH AND MATCHED A 3-YEAR PRIVATE FOUNDATION GRANT. WE FUNDED 6 PROJECTS DURING THE YEAR SEA TURTLE PROTECTION ON PACURE BEACH IN COSTA RICA, DISSEMINATION OF INFORMATION ON A NEW TECHNOLOGY TO HELP END ILLEGAL, UNREPORTED AND UNREGULATED (IUU) FISHING, BUOY INSTALLATION IN A LOCAL MARINE MANAGED AREA IN MADAGASCAR, RESEARCH AND CONSERVATION OF THE SCALLOPED HAMMERHEAD SHARK IN COSTA RICA, SEA TURTLE CONSERVATION IN ODISHA, INDIA AND FISHERIES SURVEYS TO DOCUMENT MANTA RAY LANDINGS IN SRI LANKA. SINCE 1999, WE HAVE SUPPORTED OVER 100 PROJECTS AROUND THE GLOBE, DISTRIBUTING OVER $600,000 IN 37 COUNTRIES. THE OCEAN HEALTH INDEX (OHI) WAS LAUNCHED IN AUGUST 2012, CELEBRATING THE SUCCESSFUL PUBLICATION OF A PAPER IN NATURE. AS PART OF THE PUBLIC RELEASE OF THE OHI, AN INTERACTIVE WEBSITE WAS UNVEILED (WWW.OCEANHEALTHINDEX.ORG), PROVIDING SCORES AT THE GLOBAL AND COUNTRY LEVEL FOR 10 GLOBAL GOALS BASED ON APPROXIMATELY 200 DATA LAYERS. DR. PETER STEVICK, OUR LEAD SCIENTIST FOR THE SENTINEL SPECIES INDICATOR, PRESENTED A PAPER IN JUNE 2012 AT THE ESTUARINE COASTAL SCIENCES ASSOCIATIONS 50TH ANNUAL CONFERENCE IN VENICE, ITALY</Description>
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        <Description>EDUCATION - FOR 40 YEARS, THE AQUARIUM HAS PROVIDED LIFE-CHANGING EDUCATIONAL EXPERIENCES FOR PEOPLE OF ALL AGES, FROM A CHILD TOUCHING A SEA STAR TO AN ADULT LEARNING HOW HIS DAILY ACTIONS CAN AFFECT THE OCEAN. THE AQUARIUM'S EDUCATIONAL IMPACT IS BROAD AND EVER-EXPANDING. FROM TODDLERS TO RETIREES, FROM THE HEART OF BOSTON, ACROSS NEW ENGLAND AND AROUND THE WORLD, OUR DIVERSE AUDIENCES HAVE EXPERIENCES THEY WILL NEVER FORGET.PROGRAMS SUCH AS HARBOR DISCOVERIES CAMP EXPOSE YOUNG PEOPLE TO MARINE ANIMALS AND HABITATS, ENCOURAGING A LIFETIME COMMITMENT TO PROTECTING THE BLUE PLANET. DURING 2012, OUR YOUTH DEVELOPMENT PROGRAMS ENGAGED MORE THAN 300 PARTICIPANTS INCLUDING 75 FULL SCHOLARSHIP PARTICIPANTS FROM BOSTON. 400 TEENS APPLIED FOR SUMMER INTERNSHIPS AND 75 WERE HIRED TO WORK IN 13 AQUARIUM DEPARTMENTS/PROGRAM AREAS. THEY REPRESENTED 13 BOSTON NEIGHBORHOODS AS WELL AS CAMBRIDGE AND CHELSEA.DURING 2012, WE RECEIVED A 5-YEAR AWARD FROM NSF TO CONTINUE AND EXPAND OUR CLIMATE CHANGE EDUCATION WORK WITH OTHER AQUARIUMS, ZOOS, AND OTHER INFORMAL EDUCATION INSTITUTIONS. THIS GRANT FOR THE NATIONAL NETWORK FOR OCEAN AND CLIMATE CHANGE INTERPRETATION (NNOCCI) CONTINUES OUR PARTNERSHIP WITH WOODS HOLE OCEANOGRAPHIC INSTITUTE, ASSOCIATION OF ZOOS AND AQUARIA, FRAMEWORKS INSTITUTE, NEW KNOWLEDGE ORGANIZATION, PENN STATE UNIVERSITY, MONTEREY BAY AQUARIUM, NATIONAL AQUARIUM, AND OTHERS. IT WILL ENABLE US TO SCALE UP OUR INTERPRETATION TRAINING NETWORK TO REACH 140 ADDITIONAL INSTITUTIONS, CONDUCT NEW COMMUNICATIONS RESEARCH, AND TRAIN YOUNG OCEAN SCIENTISTS IN COMMUNICATION SKILLS. EVALUATION RESULTS SHOW THAT OUR PROGRAM HELPS INTERPRETERS DEVELOP INCREASED KNOWLEDGE AND UNDERSTANDING OF STRATEGIC FRAMING AND COMMUNICATION TECHNIQUES, AND GREATER CONFIDENCE, SELF-EFFICACY, AND SENSE OF HOPE. THESE IMPACTS ALSO SPREAD FROM INTERPRETERS TO THEIR TRAINEES, PEERS, AND MEMBERS OF THEIR SOCIAL NETWORKS, AND RESULT IN FOLLOW-UP ACTIVITIES RANGING FROM NEW TRAINING PROGRAMS TO CHANGES IN EXHIBIT TEXT AND GRAPHICS TO REVISIONS OF PROGRAMS INFORMED BY NEW CLIMATE SCIENCE INFORMATION. SCIENTISTS, ESPECIALLY GRADUATE STUDENTS, ARE INTERESTED AND HIGHLY MOTIVATED. OVERALL, THE PROJECT HAS THE POTENTIAL TO REACH MILLIONS OF VISITORS AT INSTITUTIONS THROUGHOUT THE US ON WHAT HAS BECOME AN INCREASINGLY TIMELY AND IMPORTANT ISSUE.AS AN EDUCATIONAL RESOURCE, WE HAVE HELPED THOUSANDS OF TEACHERS CAPTIVATE THEIR STUDENTS WITH MARINE AND ENVIRONMENTAL TOPICS WHILE IMPROVING ACADEMIC PERFORMANCE. MORE THAN 140,000 SCHOOL CHILDREN EXPERIENCE THE AQUARIUM EVERY YEAR, EITHER THROUGH FIELD TRIPS OR SPECIAL PROGRAMS AT THEIR SCHOOLS.</Description>
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        <Description>OTHER PROGRAM SERVICES - THE AQUARIUM WAS A PIONEER IN RESCUE AND REHABILITATION OF MARINE MAMMALS AND OTHER SPECIES. OUR MARINE ANIMAL RESCUE TEAM RESPONDS TO CALLS TO PROVIDE MEDICAL TREATMENT FOR WHALES, DOLPHINS, PORPOISES, SEALS AND SEA TURTLES. OVER TIME, OUR EFFORTS HAVE SHIFTED FROM REHABILITATING SEALS TOWARDS MORE ENDANGERED SPECIES SUCH AS SEA TURTLES. OUR PROGRAM INCLUDES STRANDING RESPONSE, NECROPSY AND TISSUE SAMPLING OF DECEASED ANIMALS AND THE REHABILITATION OF ENDANGERED SEA TURTLES AT OUR MEDICAL FACILITIES.THE AQUARIUM ACHIEVED AN HISTORIC FIRST WITH THE REHABILITATION AND RELEASE OF A 700 POUND LEATHERBACK TURTLE, A CRITICALLY ENDANGERED SPECIES. SINCE ITS RELEASE, THE TAGGED ANIMAL HAS BEEN DOING WELL, HAVING SWUM ALL THE WAY TO BERMUDA AND BACK TO NEW ENGLAND. MORE THAN 200 COLD-STUNNED TURTLES WERE TAKEN IN FOR REHABILITATION IN 2012. THIS WAS NOT UNANTICIPATED, GIVEN THE HIGH NUMBER OF LEATHERBACK ENTANGLEMENTS, HARD SHELL TURTLE SIGHTINGS AND DEAD TURTLES IN CAPE COD BAY AND NANTUCKET SOUND FOUND DURING THE SUMMER. WE CONTINUE TO PARTICIPATE IN ONGOING SEA TURTLE STRESS RESEARCH RELATED TO COLD STUN REHABILITATION AND TRANSPORT.WE INVITE EMINENT SCIENTISTS FROM AROUND THE COUNTRY TO CONDUCT LECTURES AND PRESENT FILMS TO PUBLIC AUDIENCES. WE COLLABORATE WITH THE WGBH FORUM NETWORK TO RECORD MOST LECTURES AND MAKE THEM AVAILABLE VIA STREAMING VIDEO OVER THE INTERNET. AT OUR IMAX THEATER, WE PRESENT VARIOUS MISSION-ORIENTED FILMS WITH MESSAGING ABOUT THE PRESERVATION OF AQUATIC ENVIRONMENTS AND THE CONSERVATION OF NATURAL RESOURCES.BEGINNING IN APRIL AND CONTINUING THROUGH OCTOBER, THE AQUARIUM OFFERS A 3 1/2 HOUR WHALE WATCH PROGRAM THAT IS A NATURAL EXTENSION OF OUR EDUCATIONAL MESSAGING AND EXHIBITS. THE VESSELS ARE OWNED AND OPERATED BY AN INDEPENDENT THIRD PARTY AND THE NATURALISTS AND INTERNS ON BOARD EVERY TRIP ARE AQUARIUM TRAINED AND PROVIDE CONSERVATION MESSAGING AND SUGGESTIONS TO PASSENGERS ON HOW TO LIVE GREEN AND PROTECT THE OCEANS IN ADDITION TO INTERPRETATION AND IDENTIFICATION OF THE WHALES AND OTHER MARINE SPECIES ENCOUNTERED DURING THE EXCURSION. SEVERAL TRIPS PER DAY ARE OFFERED DURING THE HEIGHT OF THE SUMMER SEASON.FINALLY, OUR EXHIBITION PROGRAM DESCRIBED IN ITEM 4A IS SUPPORTED BY OUR CAFETERIA AND GIFT SHOP WHICH ARE LOCATED IN THE MAIN EXHIBITION BUILDING. THESE ANCILLARY ACTIVITIES ARE PROVIDED FOR THE CONVENIENCE OF VISITORS (THE AVERAGE VISITATION IS IN EXCESS OF 2 HOURS) AS WELL AS PROVIDING THE AQUARIUM WITH AN IMPORTANT SOURCE OF REVENUE THAT IS USED TO SUPPORT OTHER MISSION ORIENTED PROGRAMMING THAT IS NOT SELF-SUSTAINING. THE GIFT SHOP ALSO PROVIDES SOME OPPORTUNITY FOR VISITORS TO PURCHASE ITEMS THAT EXTEND THE EDUCATIONAL EXPERIENCE, AND HAVE CONSERVATION MESSAGING, TO THEIR HOMES.</Description>
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        <TotalRevenueColumn>18135166</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>18135166</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
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        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>5509839</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>5509839</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>23645005</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>383768</TotalRevenueColumn>
        <ExclusionAmount>383768</ExclusionAmount>
      </InvestmentIncome>
      <GrossAmountSalesAssets>
        <Securities>1999232</Securities>
        <Other>10234372</Other>
      </GrossAmountSalesAssets>
      <LessCostOthBasisSalesExpenses>
        <Securities>1832412</Securities>
        <Other>10662983</Other>
      </LessCostOthBasisSalesExpenses>
      <GainOrLoss>
        <Securities>166820</Securities>
        <Other>-428611</Other>
      </GainOrLoss>
      <NetGainOrLossInvestments>
        <TotalRevenueColumn>-261791</TotalRevenueColumn>
        <ExclusionAmount>-261791</ExclusionAmount>
      </NetGainOrLossInvestments>
      <GrossIncomeFundraisingEvents>120930</GrossIncomeFundraisingEvents>
      <FundraisingDirectExpenses>78466</FundraisingDirectExpenses>
      <NetIncomeFromFundraisingEvents>
        <TotalRevenueColumn>42464</TotalRevenueColumn>
        <ExclusionAmount>42464</ExclusionAmount>
      </NetIncomeFromFundraisingEvents>
      <GrossSalesOfInventory>9958676</GrossSalesOfInventory>
      <CostOfGoodsSold>3558551</CostOfGoodsSold>
      <NetIncomeOrLoss>
        <TotalRevenueColumn>6400125</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>4341758</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>2058367</UnrelatedBusinessRevenue>
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      <OtherRevenueMisc>
        <Description>FEES</Description>
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        <UnrelatedBusinessRevenue>361715</UnrelatedBusinessRevenue>
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      <OtherRevenueMisc>
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      <OtherRevenueMisc>
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        <TotalRevenueColumn>279800</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>279800</RelatedOrExemptFunctionIncome>
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        <TotalRevenueColumn>41228523</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>29089188</RelatedOrExemptFunctionIncome>
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      <ForeignGrants>
        <Total>186331</Total>
        <ProgramServices>186331</ProgramServices>
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      <CompCurrentOfficersDirectors>
        <Total>1500629</Total>
        <ProgramServices>630264</ProgramServices>
        <ManagementAndGeneral>555233</ManagementAndGeneral>
        <Fundraising>315132</Fundraising>
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      <CompDisqualPersons>
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        <ProgramServices>9571869</ProgramServices>
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      <PensionPlanContributions>
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        <ProgramServices>680775</ProgramServices>
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      <PayrollTaxes>
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        <ProgramServices>833355</ProgramServices>
        <ManagementAndGeneral>109130</ManagementAndGeneral>
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        <ProgramServices>23413</ProgramServices>
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      <FeesForServicesAccounting>
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      <FeesForServicesLobbying>
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        <ProgramServices>48000</ProgramServices>
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      <FeesForServicesProfFundraising>
        <Total>164994</Total>
        <Fundraising>164994</Fundraising>
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      <Advertising>
        <Total>1711341</Total>
        <ProgramServices>1437526</ProgramServices>
        <ManagementAndGeneral>188248</ManagementAndGeneral>
        <Fundraising>85567</Fundraising>
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      <OfficeExpenses>
        <Total>1011388</Total>
        <ProgramServices>849566</ProgramServices>
        <ManagementAndGeneral>111253</ManagementAndGeneral>
        <Fundraising>50569</Fundraising>
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      <Occupancy>
        <Total>3459484</Total>
        <ProgramServices>3459484</ProgramServices>
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      <Travel>
        <Total>193528</Total>
        <ProgramServices>162564</ProgramServices>
        <ManagementAndGeneral>21288</ManagementAndGeneral>
        <Fundraising>9676</Fundraising>
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      <ConferencesMeetings>
        <Total>222335</Total>
        <ProgramServices>186761</ProgramServices>
        <ManagementAndGeneral>24457</ManagementAndGeneral>
        <Fundraising>11117</Fundraising>
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      <Interest>
        <Total>333471</Total>
        <ProgramServices>333471</ProgramServices>
      </Interest>
      <DepreciationDepletion>
        <Total>4110022</Total>
        <ProgramServices>4110022</ProgramServices>
      </DepreciationDepletion>
      <Insurance>
        <Total>456525</Total>
        <ProgramServices>383481</ProgramServices>
        <ManagementAndGeneral>50218</ManagementAndGeneral>
        <Fundraising>22826</Fundraising>
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      <OtherExpenses>
        <Description>OUTSIDE SERVICES</Description>
        <Total>4665971</Total>
        <ProgramServices>3919415</ProgramServices>
        <ManagementAndGeneral>513257</ManagementAndGeneral>
        <Fundraising>233299</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>COST OF GRANTS &amp; CONTRA</Description>
        <Total>4373863</Total>
        <ProgramServices>4373863</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>EQUIPMENT RENTAL AND MA</Description>
        <Total>735052</Total>
        <ProgramServices>624794</ProgramServices>
        <ManagementAndGeneral>73505</ManagementAndGeneral>
        <Fundraising>36753</Fundraising>
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      <OtherExpenses>
        <Description>EXHIBITS/NON-CAPITAL EQ</Description>
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        <ManagementAndGeneral>65821</ManagementAndGeneral>
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      <AllOtherExpenses>
        <Total>1008556</Total>
        <ProgramServices>842511</ProgramServices>
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        <Fundraising>52829</Fundraising>
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      <TotalFunctionalExpenses>
        <Total>39039309</Total>
        <ProgramServices>34363016</ProgramServices>
        <ManagementAndGeneral>2849951</ManagementAndGeneral>
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      <SavingsAndTempCashInvestments>
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        <BOY>589598</BOY>
        <EOY>480901</EOY>
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      <LandBuildingsEquipmentBasis>104631278</LandBuildingsEquipmentBasis>
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        <EOY>13979618</EOY>
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        <BOY>2376251</BOY>
        <EOY>2652269</EOY>
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      <TotalAssets>
        <BOY>84478449</BOY>
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      <AccountsPayableAccruedExpenses>
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        <EOY>19678780</EOY>
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        <EOY>2922657</EOY>
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        <BOY>31265011</BOY>
        <EOY>31743337</EOY>
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      <FollowSFAS117>X</FollowSFAS117>
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        <EOY>32810596</EOY>
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      <PermanentlyRestrictedNetAssets>
        <BOY>5993543</BOY>
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      <TotalNetAssetsFundBalances>
        <BOY>53213438</BOY>
        <EOY>55416305</EOY>
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      <TotalLiabNetAssetsFundBalances>
        <BOY>84478449</BOY>
        <EOY>87159642</EOY>
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      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
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      <ReconciliationUnrealizedInvest>463849</ReconciliationUnrealizedInvest>
      <ReconcilationOtherChanges>-450196</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
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      <FSAuditedBasis>
        <FinancialStatementConsolidated>X</FinancialStatementConsolidated>
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      <AuditCommittee>1</AuditCommittee>
      <FederalGrantAuditRequired>1</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>1</FederalGrantAuditPerformed>
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      <AmtsRecdFromDisqualPersons>
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        <CurrentTaxYearMinus1Year>348259</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>383768</CurrentTaxYear>
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        <CurrentTaxYearMinus1Year>1002599</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1184340</CurrentTaxYear>
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        <CurrentTaxYearMinus1Year>41686609</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>34888855</CurrentTaxYear>
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      <PublicSupportPercentage509>0.87800</PublicSupportPercentage509>
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      <PriorYrInvestIncomePercentage>0.01210</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
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        <ContributorAddressUS>
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          <AddressLine2>RESTRICTED</AddressLine2>
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          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <AggregateContributions>RESTRICTED</AggregateContributions>
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      <TotLobbyingGrassrootMinusNonTx>
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        <CurrentYearMinus2>1000000</CurrentYearMinus2>
        <CurrentYearMinus1>1000000</CurrentYearMinus1>
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        <CurrentYearMinus2>74776</CurrentYearMinus2>
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        <CurrentYearMinus2>250000</CurrentYearMinus2>
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        <CurrentYear>250000</CurrentYear>
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        <GrantsOrScholarships>123899</GrantsOrScholarships>
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      <PermanentEndowmentEOYBalance>1.00000</PermanentEndowmentEOYBalance>
      <EndowmentsHeldByUnrelatedOrgs>1</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>0</EndowmentsHeldByRelatedOrgs>
      <Land>
        <OtherCostOrOtherBasis>50235</OtherCostOrOtherBasis>
        <BookValue>50235</BookValue>
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      <Equipment>
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      <OtherAssets>
        <Description>UNAMORTIZED BOND ISSUANCE EXPENSE</Description>
        <BookValue>361455</BookValue>
      </OtherAssets>
      <OtherAssets>
        <Description>BENEFICIAL INTEREST IN PERPETUAL TRUST</Description>
        <BookValue>2290814</BookValue>
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      <TotalBookValueOtherAssets>2652269</TotalBookValueOtherAssets>
      <FootnoteInPartXIII>X</FootnoteInPartXIII>
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      <Form990ScheduleDPartXIII>
        <Identifier>DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:</Identifier>
        <ReturnReference>PART V, LINE 4:</ReturnReference>
        <Explanation>TO GENERATE EARNINGS TO SUPPORT VARIOUS MISSION RELATED PROGRAMS (PER INTENT OF NAMED ENDOWMENT FUND) AND GENERAL ADMINISTRATION.</Explanation>
      </Form990ScheduleDPartXIII>
      <Form990ScheduleDPartXIII>
        <Identifier>DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:</Identifier>
        <ReturnReference>PART X, LINE 2:</ReturnReference>
        <Explanation>PART X: THE AQUARIUM ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. THE AQUARIUM HAS IDENTIFIED ITS TAX STATUS AS A TAX EXEMPT ENTITY AND ITS DETERMINATIONS AS TO ITS INCOME BEING RELATED OR UNRELATED AS ITS ONLY SIGNIFICANT TAX POSITIONS AND HAS DETERMINED THAT SUCH TAX POSITIONS DO NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE AQUARIUM IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. THE AQUARIUM'S FEDERAL AND STATE INCOME TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION FOR THE PAST THREE YEARS FOLLOWING THE DATE OF FILING THE RELATED RETURN.</Explanation>
      </Form990ScheduleDPartXIII>
      <Form990ScheduleDPartXIII>
        <Identifier>PART XI, LINE 2D - OTHER ADJUSTMENTS:</Identifier>
        <Explanation>COST OF GOODS SOLD 3,558,551. MARINE LIFE CENTER REVENUE 10,000. ROUNDING FROM AUDIT STATEMENT -24. WRECKING BALL 78,466. LOSS ON FIXED ASSETS DISPOSAL 428,611. GAIN ON RATE SWAP 345,119.</Explanation>
      </Form990ScheduleDPartXIII>
      <Form990ScheduleDPartXIII>
        <Identifier>PART XII, LINE 2D - OTHER ADJUSTMENTS:</Identifier>
        <Explanation>COST OF GOODS SOLD 3,558,551. CURRENT YEAR IMPACT OF SFAS 158 632,111. LOSS ON VALUATION OF NON-QUALIFIED PENSION PLAN 50,218. WRITE OFF BOND ISSUSANCE COSTS 2007 191,399. MARINE LIFE CENTER EXPENSES 16,143. NET LOSS ON FIXED ASSETS DISPOSAL 428,612. ROUNDING -43.</Explanation>
      </Form990ScheduleDPartXIII>
    </IRS990ScheduleD>
    <IRS990ScheduleF documentId="RetDoc1040500001">
      <GrantRecordsMaintained>1</GrantRecordsMaintained>
      <AcctsActvsOutUSTable>
        <Region>EAST ASIA AND PACIFIC</Region>
        <NumberOfOffices>0</NumberOfOffices>
        <NumberOfEmployees>0</NumberOfEmployees>
        <TypeOfActivitiesConducted>PROGRAM SERVICES</TypeOfActivitiesConducted>
        <SpecificServicesProvided>FACILITATION, FINANCIAL, AND ADVISORY SERVICES FOR PHOENIX ISLANDS CONSERVATION PROGRAM.</SpecificServicesProvided>
        <TotalExpenditures>186331</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <SubtotalNumberOfOffices>0</SubtotalNumberOfOffices>
      <SubtotalNumberOfEmployees>0</SubtotalNumberOfEmployees>
      <ContNumberOfOffices>0</ContNumberOfOffices>
      <ContNumberOfEmployees>0</ContNumberOfEmployees>
      <TotalNumberOfOffices>0</TotalNumberOfOffices>
      <TotalNumberOfEmployees>0</TotalNumberOfEmployees>
      <SubtotalAmountSpent>186331</SubtotalAmountSpent>
      <ContAmountSpent>0</ContAmountSpent>
      <TotalAmountSpent>186331</TotalAmountSpent>
      <GrantsToOrgsOutsideUS>
        <Region>PHOENIX ISLAND</Region>
        <PurposeOfGrant>PROGRAM SERVICES</PurposeOfGrant>
        <AmountOfCashGrant>56097</AmountOfCashGrant>
      </GrantsToOrgsOutsideUS>
      <TotalNumberOf501c3Orgs>0</TotalNumberOf501c3Orgs>
      <TotalNumberOfOtherOrgs>1</TotalNumberOfOtherOrgs>
      <GrantsToIndOutsideUS>
        <TypeOfAssistance>PROGRAM SERVICES</TypeOfAssistance>
        <Region>EAST ASIA AND THE PACIFIC</Region>
        <NumberOfRecipients>1</NumberOfRecipients>
        <AmountOfCashGrant>40956</AmountOfCashGrant>
        <MannerOfCashDisbursement>WIRE TRANSFER</MannerOfCashDisbursement>
      </GrantsToIndOutsideUS>
      <GrantsToIndOutsideUS>
        <TypeOfAssistance>PROGRAM SERVICES</TypeOfAssistance>
        <Region>EAST ASIA AND THE PACIFIC</Region>
        <NumberOfRecipients>1</NumberOfRecipients>
        <AmountOfCashGrant>89278</AmountOfCashGrant>
        <MannerOfCashDisbursement>WIRE TRANSFER</MannerOfCashDisbursement>
      </GrantsToIndOutsideUS>
      <TransferToForeignCorp>0</TransferToForeignCorp>
      <InterestInForeignTrust>0</InterestInForeignTrust>
      <OwnForeignCorp>0</OwnForeignCorp>
      <PassiveForeignInvestCo>0</PassiveForeignInvestCo>
      <ForeignPartnership>0</ForeignPartnership>
      <BoycottCountries>0</BoycottCountries>
      <Form990ScheduleFPartV>
        <Identifier>PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.:</Identifier>
        <Explanation>SCHEDULE F, PART I, LINE 2: THE ORGANIZATION REQUIRES PERIODIC FINANCIAL AND PROGRAMMATIC REPORTS, ALONG WITH SUPPORTING DOCUMENTS (BANK STATEMENT AND RECEIPTS) AND THE IDENTIFICATION OF PROGRAM ACHIEVEMENTS.</Explanation>
      </Form990ScheduleFPartV>
    </IRS990ScheduleF>
    <IRS990ScheduleG documentId="RetDoc1041200001">
      <MailSolicitations>X</MailSolicitations>
      <EmailSolicitations>X</EmailSolicitations>
      <PhoneSolicitations>X</PhoneSolicitations>
      <InPersonSolicitations>X</InPersonSolicitations>
      <SolicitationOfNonGovtGrants>X</SolicitationOfNonGovtGrants>
      <SolicitationOfGovtGrants>X</SolicitationOfGovtGrants>
      <AgreementRefFundraising>1</AgreementRefFundraising>
      <FundraiserActivityInformation>
        <NameOfOrganization>
          <BusinessNameLine1>ARTSMARKETING SERVICES INC</BusinessNameLine1>
        </NameOfOrganization>
        <AddressForeign>
          <AddressLine1>260 KING ST EAST STE 500</AddressLine1>
          <City>TORONTO</City>
          <ProvinceOrState>ONTARIO</ProvinceOrState>
          <Country>CA</Country>
          <PostalCode>M5A 4L5</PostalCode>
        </AddressForeign>
        <Activity>PHONE SOLICITATION</Activity>
        <FundraiserControlOfFunds>0</FundraiserControlOfFunds>
        <GrossReceipts>326075</GrossReceipts>
        <AmountRetainedByContractor>164995</AmountRetainedByContractor>
        <NetToOrganization>161080</NetToOrganization>
      </FundraiserActivityInformation>
      <TotalGrossReceipts>326075</TotalGrossReceipts>
      <TotalRetainedByContractors>164995</TotalRetainedByContractors>
      <TotalNetToOrganization>161080</TotalNetToOrganization>
      <LicensedStates>MA</LicensedStates>
      <LicensedStates>NH</LicensedStates>
      <LicensedStates>CT</LicensedStates>
      <LicensedStates>NY</LicensedStates>
      <LicensedStates>ME</LicensedStates>
      <EventsInformation>
        <NameOfEvent1>GALA</NameOfEvent1>
        <GrossReceiptsEvent1>120930</GrossReceiptsEvent1>
        <GrossRevenueEvent1>120930</GrossRevenueEvent1>
        <FoodAndBeverageEvent1>24590</FoodAndBeverageEvent1>
        <OtherDirectExpensesEvent1>53876</OtherDirectExpensesEvent1>
        <GrossReceiptsTotal>120930</GrossReceiptsTotal>
        <GrossRevenueTotalEvents>120930</GrossRevenueTotalEvents>
        <FoodAndBeverageTotalEvents>24590</FoodAndBeverageTotalEvents>
        <OtherDirectExpensesTotalEvents>53876</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>78466</DirectExpenseSummaryEvents>
        <NetIncomeSummary>42464</NetIncomeSummary>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <CompensationCommittee>X</CompensationCommittee>
      <IndependentConsultant>X</IndependentConsultant>
      <Form990OfOtherOrganizations>X</Form990OfOtherOrganizations>
      <CompensationSurvey>X</CompensationSurvey>
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>0</SeverancePayment>
      <SupplementalNonqualRetirePlan>0</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>0</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>0</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>0</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>0</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>0</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>1</AnyNonFixedPayments>
      <InitialContractException>0</InitialContractException>
      <Form990ScheduleJPartII>
        <NamePerson>HOWARD RIS</NamePerson>
        <Title>PRESIDENT &amp; CEO</Title>
        <BaseCompensationFilingOrg>288846</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>15000</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>20000</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>13831</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>337677</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>15000</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>WALTER J FLAHERTY</NamePerson>
        <Title>EVP, COO &amp; TREASURER</Title>
        <BaseCompensationFilingOrg>239846</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>10000</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>15000</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>36376</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>301222</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>10000</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>JANE WOLFSON</NamePerson>
        <Title>VP MARKETING/COMMUNICATION</Title>
        <BaseCompensationFilingOrg>178004</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>5490</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>183494</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>WILLIAM SPITZER</NamePerson>
        <Title>VP PROGRAMS/EXHIBITS</Title>
        <BaseCompensationFilingOrg>178004</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>22039</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>200043</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>SCOTT D KRAUS</NamePerson>
        <Title>VP RESEARCH</Title>
        <BaseCompensationFilingOrg>143551</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>11484</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>155035</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>JOSEPH A ZANI</NamePerson>
        <Title>VP CONTROLLER</Title>
        <BaseCompensationFilingOrg>157298</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>22257</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>179555</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartIII>
        <ReturnReference>PART I, LINE 7</ReturnReference>
        <Explanation>BOTH THE PRESIDENT AND EVP, COO &amp; TREASURER RECEIVED DEFERRED COMPENSATION PAYMENTS DURING 2012 ON 2011 DEFERRED COMPENSATION. ALSO IN 2012 WE DEFERRED COMPENSATION UNTIL 2013 TO BOTH THE PRESIDENT AND EVP, COO &amp; TREASURER. THESE COMPENSATION DEFERRALS WERE PERFORMANCE BONUSES NOT CONTINGENT UPON ACHIEVING A PREDETERMINIED FINANCIAL GOAL BUT VOTED UPON BY THE BOARD OF TRUSTEES AT YEAR END.</Explanation>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleK documentId="RetDoc1053100001">
      <Form990ScheduleKPartI>
        <BondReferenceCd>A</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1>NEW ENGLAND AQUARIUM ISSUE SERIES 2012</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>042297514</IssuerEIN>
        <DateIssued>2012-11-01</DateIssued>
        <IssuePrice>19730000</IssuePrice>
        <DescriptionOfPurpose>SEE SCHEDULE O</DescriptionOfPurpose>
        <Defeased>0</Defeased>
        <OnBehalfOfIssuer>1</OnBehalfOfIssuer>
        <PoolFinancing>0</PoolFinancing>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartII>
        <BondReferenceCd>A</BondReferenceCd>
        <AmountRetired>19385000</AmountRetired>
        <TotalProceeds>19730000</TotalProceeds>
        <IssuanceCostsFromProceeds>345000</IssuanceCostsFromProceeds>
        <YearOfSubstCompletion>2012</YearOfSubstCompletion>
        <CurrentRefunding>0</CurrentRefunding>
        <AdvanceRefunding>0</AdvanceRefunding>
        <FinalAllocationMade>1</FinalAllocationMade>
        <AdequateBooksAndRecdsMaintaind>1</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartIII>
        <BondReferenceCd>A</BondReferenceCd>
        <OwningBondFinancedProperty>0</OwningBondFinancedProperty>
        <AnyLeaseArrangements>0</AnyLeaseArrangements>
        <MngmentCntrctBondFinancdPrprty>1</MngmentCntrctBondFinancdPrprty>
        <EngageBondCounselContracts>1</EngageBondCounselContracts>
        <AnyResearchAgreements>0</AnyResearchAgreements>
        <BondIssMeetPrvtSecurityPayTest>0</BondIssMeetPrvtSecurityPayTest>
        <ChangeInUseBondFinancedProp>0</ChangeInUseBondFinancedProp>
        <NonQualifiedBondRemedProcdrs>1</NonQualifiedBondRemedProcdrs>
      </Form990ScheduleKPartIII>
      <Form990ScheduleKPartIV>
        <BondReferenceCd>A</BondReferenceCd>
        <Form8038TFiled>0</Form8038TFiled>
        <RebateNotDueYet>1</RebateNotDueYet>
        <ExceptionToRebate>0</ExceptionToRebate>
        <NoRebateDue>0</NoRebateDue>
        <VariableRateIssue>0</VariableRateIssue>
        <HedgeIdentifiedInBooksAndRecds>0</HedgeIdentifiedInBooksAndRecds>
        <GrossProceedsInvestedInGIC>0</GrossProceedsInvestedInGIC>
        <GrossProceedsInvested>0</GrossProceedsInvested>
        <WrittenProcToMonitorReqs>1</WrittenProcToMonitorReqs>
      </Form990ScheduleKPartIV>
      <Form990ScheduleKPartVI>
        <Identifier>SCHEDULE K, PART VI</Identifier>
        <Explanation>THE PURPOSE OF THIS BOND ISSUE WAS TO REFINANCE THE OUTSTANDING PRINCIPAL AMOUNT OF A LOAN MADE BY THE MASSACHUSETTS HEALTH AND EDUCATIONAL FACILITIES AUTHORITY (THE AUTHORITY)TO THE ORGANIZATION FROM THE PROCEEDS OF THE AUTHORITY'S REVENUE BONDS, NEW ENGLAND AQUARIUM ISSUE SERIES 2007. A PORTION OF THE PROCEEDS OF THIS BOND ISSUE WAS ALSO USED TO PAY COSTS OF ISSUING THE BOND.</Explanation>
      </Form990ScheduleKPartVI>
    </IRS990ScheduleK>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>THE BEAL COMPANIES</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>ROBERT BEAL TRUSTEE OF ORGANIZATION</Relationship>
        <AmountOfTransaction>522084</AmountOfTransaction>
        <DescriptionOfTransaction>RENTAL/LEASE OF OFFICE SPACE AT FAIR MARKET VALUE.</DescriptionOfTransaction>
        <SharingOfRevenues>0</SharingOfRevenues>
      </Form990ScheduleLPartIV>
    </IRS990ScheduleL>
    <IRS990ScheduleM documentId="RetDoc1042900001">
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>ADVERTISING SERVICES</Description>
        <NumberOfContributions>1</NumberOfContributions>
        <NoncashContribsRptdF990>191202</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>DONOR VALUATION</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>EQUIPMENT AND SUPPLIES</Description>
        <NumberOfContributions>5</NumberOfContributions>
        <NoncashContribsRptdF990>31650</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>DONOR VALUATION</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>AIR FLIGHTS FOR ENDANGERED TURTLES TO SOUTHERN US</Description>
        <NumberOfContributions>3</NumberOfContributions>
        <NoncashContribsRptdF990>39348</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>DONOR VALUATION</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>FOOD</Description>
        <NumberOfContributions>3</NumberOfContributions>
        <NoncashContribsRptdF990>6693</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>DONOR VALUATION</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>VETERINARY SERVICES</Description>
        <NumberOfContributions>6</NumberOfContributions>
        <NoncashContribsRptdF990>9456</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>DONOR VALUATION</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>VIDEOS SERVICES</Description>
        <NumberOfContributions>2</NumberOfContributions>
        <NoncashContribsRptdF990>10800</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>DONOR VALUATION</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>PHOTO SERVICES</Description>
        <NumberOfContributions>1</NumberOfContributions>
        <NoncashContribsRptdF990>15000</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>DONOR VALUATION</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <NumberOf8283Received>0</NumberOf8283Received>
      <AnyPropertyThatMustBeHeld>0</AnyPropertyThatMustBeHeld>
      <ReviewProcessUnusualNCGifts>0</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>1</ThirdPartiesUsed>
      <Form990ScheduleMPartII>
        <Identifier>THIRD PARTY USE:</Identifier>
        <ReturnReference>PART I, LINE 32B:</ReturnReference>
        <Explanation>THE ORGANIZATION USES A THIRD PARTY TO PROCESS AND SELL GIFTS OF MARKETABLE SECURITIES. WHEN A DONOR OR THEIR AGENT CONTACTS THE ORGANIZATION INDICATING THEIR INTENT TO CONTRIBUTE SHARES THAT ARE READILY MARKETABLE, THEY ARE DIRECTED TO TRANSFER THOSE SHARES TO AN INVESTMENT BANKING FIRM WHO HAVE A STANDING ORDER TO SELL UPON RECEIPT. THE FIRM RECORDS THE GIFT DATE AND IDENTIFIES THE MEAN TRADING VALUE OF THE SHARES GIFTED AND PROVIDES THAT INFORMATION, ALONG WITH THE PROCEEDS AND TRADING INFORMATION FROM THE SALE OF THOSE SHARES, TO THE ORGANIZATION.</Explanation>
      </Form990ScheduleMPartII>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 6</ReturnReference>
        <Explanation>THE ORGANIZATION HAS MEMBERS BUT DOES NOT HAVE STOCKHOLDERS. MEMBERSHIP AT THE AQUARIUM PROVIDES LIMITED BENEFITS SUCH AS UNLIMITED VISITATION TO OUR EXHIBITS AND DISCOUNTS AT THE CAFE, GIFT SHOP AND IMAX THEATER FOR A PERIOD OF 1 YEAR. MEMBERSHIP IS A MEANS OF PROVIDING MUCH NEEDED FINANCIAL SUPPORT TO THE ORGANIZATION. HOWEVER, MEMBERSHIP DOES NOT PROVIDE ENTITLEMENTS OR RIGHTS SUCH AS ELECTING INDIVIDUALS TO THE GOVERNING BODY OR ANY INFLUENCE IN ESTABLISHING POLICIES, PROCEDURES OR MANAGERIAL ACTIONS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE FORM 990 IS PREPARED BY MANAGEMENT AND REVIEWED BY ITS INDEPENDENT PUBLIC ACCOUNTANTS. ONCE THE DOCUMENT IS CONSIDERED READY FOR REVIEW, COPIES (EXCLUDING SCHEDULE B) ARE DISTRIBUTED TO THE MEMBERS OF THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES AT LEAST A WEEK PRIOR TO A PREVIOUSLY SCHEDULED MEETING TO REVIEW IT. SCHEDULE B IS NOT INCLUDED FOR REVIEW IN ORDER TO RESPECT DONOR CONFIDENTIALITY AS REQUESTED BY SEVERAL DONORS. IN ADDITION TO THE FORM 990, MANAGEMENT PREPARES AND DISTRIBUTES A SUMMARY OF KEY ELEMENTS CONTAINED IN THE FORM 990 TO FACILITATE THE REVIEW. A COPY OF FORM 990-T IS ALSO PROVIDED ALONG WITH A BREAKOUT OF THE VARIOUS BUSINESS ACTIVITIES THAT HAVE BEEN IDENTIFIED AS GENERATING UNRELATED BUSINESS INCOME. DURING THE MEETING, MANAGEMENT LEADS THE COMMITTEE THROUGH THE SUMMARY DOCUMENT, PAUSING TO ADDRESS QUESTIONS AND FACILITATE DISCUSSION AS NECESSARY. THE TAX PROFESSIONAL FROM THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM WHO REVIEWED THE DOCUMENT IS ALSO PRESENT AND PARTICIPATES IN THE REVIEW SESSION. MINUTES OF THE MEETING ARE PREPARED AND RETAINED AS A RECORD. ANY CHANGES RESULTING FROM THE REVIEW ARE INCORPORATED IN THE FORM 990 AND THE COMMITTEE CHAIR DISTRIBUTES THAT DOCUMENT (EXCLUDING SCHEDULE B, WHICH IS REDACTED TO HONOR THE REQUEST FOR CONFIDENTIALITY OF SEVERAL DONORS) TO THE FULL BOARD OF TRUSTEES WITH HIS/HER COMMENTS BEFORE IT IS FILED. THE FULL BOARD IS TYPICALLY GIVEN A WEEK TO TEN DAYS TO COMMENT PRIOR TO IT BEING FILED WITH THE IRS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>ANNUALLY, THE ORGANIZATION DISTRIBUTES ITS CONFLICT OF INTEREST POLICY, ALONG WITH A CERTIFICATION AND DESCRIPTION PAGE, TO OFFICERS, TRUSTEES AND MIDDLE MANAGEMENT EMPLOYEES. THEY ARE TO COMPLETE AND RETURN THE CERTIFICATION THAT THEY DO NOT HAVE ANY CONFLICT OF INTEREST OR DISCLOSE WHAT CONFLICT(S) THEY MAY HAVE. MANAGEMENT MONITORS THE RECEIPT OF THESE CERTIFICATIONS TO ENSURE THAT ALL ARE RETURNED AND MAINTAINED ON FILE. CONFLICT OF INTEREST DISCLOSURES ARE REVIEWED AND A DETERMINATION IS MADE ON WHAT ACTION, IF ANY, MUST BE TAKEN TO PRESERVE GENERALLY ACCEPTED GOVERNING PRINCIPLES AND AVOID REAL AND/OR PERCEIVED CONFLICTS WHEN THE INDIVIDUAL IS EXPECTED TO VOTE OR MAKE A BUSINESS DECISION. FORM 990, PART VI, SECTION B LINES 12 THROUGH 14</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>THE CHAIR OF THE BOARD OF TRUSTEES ANNUALLY APPOINTS A COMPENSATION COMMITTEE TO REVIEW AND MAKE RECOMMENDATIONS TO THE BOARD OF TRUSTEES CONCERNING THE BASE COMPENSATION AND ANY BONUS OPPORTUNITIES AND/OR DETERMINATIONS FOR THE CEO AND CFO. THE BOARD OF TRUSTEES (OR, PURSUANT TO DELEGATED AUTHORITY, THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES, IF THE DECISIONS ARE MADE BETWEEN MEETINGS OF THE FULL BOARD OF TRUSTEES) THEN REVIEWS AND MAKES FINAL DETERMINATIONS ON THE SALARY AND ANY BONUS OPPORTUNITIES AND/OR DETERMINATIONS FOR THE CEO AND CFO. THE BOARD OF TRUSTEES ALSO REVIEWS AND APPROVES THE COMPENSATION POLICIES AND PROGRAMS APPLICABLE TO OTHER DISQUALIFIED PERSONS, AND ANY MAJOR CHANGES IN BENEFIT PLANS THAT ARE APPLICABLE TO THE CEO, CFO AND OTHER DISQUALIFIED PERSONS. IT IS THE ORGANIZATION'S POLICY TO PROVIDE DIRECT COMPENSATION PROGRAMS AND POTENTIAL EARNING OPPORTUNITIES WHICH REFLECT THE RELATIVE SIZE AND PERFORMANCE OF THE ORGANIZATION IN THE INDUSTRY SEGMENT OF WHICH IT IS A PART AND WHICH ACCOMPLISH THE ORGANIZATION'S MISSION AND TAX-EXEMPT PURPOSE WITHOUT CAUSING ANY PART OF THE ORGANIZATION'S NET EARNINGS TO INURE TO THE PRIVATE BENEFIT OF AN INDIVIDUAL. SIMULTANEOUSLY, THE POLICY SUPPORTS THE CHALLENGES FACED BY THE ORGANIZATION BY PROVIDING INCREASED PAY-FOR-PERFORMANCE OPPORTUNITIES TO THE INDIVIDUALS WHO ARE MANAGING THE ORGANIZATION. THE COMPENSATION COMMITTEE CARRIES OUT THIS POLICY ON AN ANNUAL BASIS OR AS A NEED ARISES. THE COMMITTEE IS PROVIDED THE FOLLOWING INFORMATION BY THE DIRECTOR OF HUMAN RESOURCES OF THE ORGANIZATION: - RELEVANT LOCAL MARKET COMPENSATION DATA FOR CHIEF EXECUTIVE OFFICER'S AND PRESIDENTS FROM PUBLISHED SURVEYS OF BOTH TAX-EXEMPT AND FOR-PROFIT ORGANIZATIONS. - FORM 990 COMPENSATION DATA FOR THE RELEVANT POSITIONS AT OTHER TAX-EXEMPT ORGANIZATIONS OF COMPARABLE SIZE AND COMPLEXITY BOTH WITHIN AND OUTSIDE THE CULTURAL INSTITUTIONAL SEGMENT. - COMPENSATION DATA OF CEOS OBTAINED THROUGH A NATIONAL NETWORK OF AQUARIA HUMAN RESOURCE PROFESSIONALS. - COMPENSATION DATA OF CEOS OBTAINED THROUGH A LOCAL NETWORK OF CULTURAL INSTITUTION HUMAN RESOURCE PROFESSIONALS. THE COMMITTEE REVIEWS THE INFORMATION PROVIDED AND VOTES TO: - SET BASE SALARY IN LIGHT OF THE MARKET DATA AND THE INDIVIDUAL'S BACKGROUND, EXPERIENCES, PERSONAL SKILLS AND JOB PERFORMANCE. - CONSIDER ANNUAL BONUS AWARDS, IF ANY, IN A UNIQUE CASE OF MERITORIOUS PERFORMANCE. FOR 2012, THE BASE SALARY AND BONUS OPPORTUNITIES FOR THE CEO AND CFO WERE DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES (IN A MEETING NOTICED AND OPEN TO ALL TRUSTEES) BASED ON RECOMMENDATIONS BY THE COMPENSATION COMMITTEE. THE ACTUAL BONUSES PAID FOR 2012 TO THE CEO AND CFO WERE DETERMINED BY THE BOARD OF TRUSTEES BASED ON RECOMMENDATIONS BY THE COMPENSATION COMMITTEE CONCERNING THE ATTAINMENT OF THE BONUS GOALS ESTABLISHED AT THE BEGINNING OF THE YEAR. SUMMARIES OF ALL DISCUSSIONS AND DELIBERATIONS CONCERNING COMPENSATION ARE DOCUMENTED AND PROVIDED TO THE DIRECTOR OF HUMAN RESOURCES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS INCLUDING ITS CONFLICT OF INTEREST POLICY, AND ITS FINANCIAL STATEMENTS, AVAILABLE TO THE PUBLIC BY REQUESTING THEM IN WRITING OR IN PERSON TO NEW ENGLAND AQUARIUM, CENTRAL WHARF, BOSTON, MA 02110. THE FORM 990 IS AVAILABLE ON WWW.GUIDESTAR.COM AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE AS WELL AS UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CHANGES IN NET ASSETS OR FUND BALANCES:</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 9:</ReturnReference>
        <Explanation>GAIN ON INTEREST RATE SWAP AGREEMENT 345,119. LOSS NON-QUALIFIED PENSION PLAN -50,218. CURRENT YEAR DEFINED BENEFIT PLAN EXPENSE -632,111. WRECKING BALL 78,466. WRITE OFF UNAMORTIZED BOND ISSUANCE 2007 -191,399. ROUNDING -53.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>NEW ENGLAND AQUARIUM MARINE LIFE CENTER INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>177 MILK STREET</AddressLine1>
          <City>BOSTON</City>
          <State>MA</State>
          <ZIPCode>021103399</ZIPCode>
        </AddressUS>
        <EIN>223334951</EIN>
        <PrimaryActivities>ESTABLISH &amp; MAINTAIN A CTR FOR THE RESCUE, TREATMENT &amp; REHAB OF MARINE ANIM</PrimaryActivities>
        <LegalDomicileState>MA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 11A, I</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <DividendsRelatedOrganization>0</DividendsRelatedOrganization>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>0</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>0</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>0</SharingOfFacilities>
      <SharingOfPaidEmployees>0</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>0</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>0</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
    </IRS990ScheduleR>
  </ReturnData>
</Return>