Legaseas INC

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The primary mission of Legaseas is advancing measurable progress in the protection of the oceans and planet through: 1. Raising awareness of the state of the planet and actions required of global citizenry to combat species extinction and climate change 2. Ending commercial whaling & captivity of cetaceans 3. Support and expansion of eco-tourism as a sustainable alternative to species extraction and habitat degradation 4. Supporting passionate individuals, film makers, and change agents 5. Supporting business models where sustainable change is core roi

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 36-4516825) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
98¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
2 of 4
filings with a surplus
Average surplus $1K a year · 0.7% of revenue · last 4 filings
A surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
98%
of spending
98% of spending went to programs.
Pt IX · Ln 25 · col B
2.6 mo
of spending, in cash
2.6 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $100K
2 funders name it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Liabilities are 0% of assets.
Pt X · Ln 26
Independent board members
3
of 3 voting members
3 of 3 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$86K
+52% vs prior year
Spent
$77K
To programs
98%
Net assets
$17K
By yearFY2022–FY2025
Revenue
$86K
FY2025▲ +52%
Tap a bar for its year
Revenue by fiscal year
FY2022$338K
FY2023$128K
FY2024$57K
FY2025$86K
Expenses
$77K
FY2025▲ +20%
Tap a bar for its year
Expenses by fiscal year
FY2022$144K
FY2023$320K
FY2024$64K
FY2025$77K
Net assets
$17K
FY2025▲ +126%
Tap a bar for its year
Net assets by fiscal year
FY2022$206K
FY2023$15K
FY2024$7K
FY2025$17K

From the FY2025 Form 990 (year ending June 2025) · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 2003.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

98 cents of each dollar spent went to programs.

Program services 98% · $75K Management & general 2% · $1K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation
Executive Di
$0Pt VII · Sec A
Secretary/Tr
$0Pt VII · Sec A
Senior Partn
$0Pt VII · Sec A
See Legaseas INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Protects oceans and planet by raising awareness, ending whaling, promoting eco-tourism, and supporting change agents.

Questions for Legaseas INC

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2 programs · $75K · in their own filed words · FY2024
01

The organization organization partnered with film makers to produce the unearth film on bristol bay, alaska where mining operations are disrupting and destroying local and regional ecosystems.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 36-4516825) · Dispute this line
$75Kprogram expense
02

The organization provides grants to other nonprofit cetacea organizations

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 36-4516825) · Dispute this line
Pt IX · Ln 25 · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$100K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$86K
Ln 12
Gifts and grantsLn 1h$86K
Money outPt IX
$77K
Ln 25
Programscol B$75K
Managementcol C$1K
Owns and owesPt X
$17K
net assets · Ln 32
Cash and savingsLn 1–2$17K
Total assetsLn 16$17K
LiabilitiesLn 26$0
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$86K
Total revenueLn 12$86K
Assets in detailPt X, end of year
CashLn 1$17K
Cash and savings togetherLn 1–2$17K
Total assetsLn 16$17K
LiabilitiesLn 26$0
Net assetsLn 32$17K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$7K$17K
Total assetsLn 16$7K$17K
LiabilitiesLn 26$0$0
Net assetsLn 32$7K$17K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$1K$1K
Other expenses (24a–d)Ln 24$76K$75K$182
Total functional expensesLn 25$77K$75K$1K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS May 13, 2026 $86K$77K$9K$17K 990 PDF
FY2024Filed with the IRS May 15, 2025 $57K$64K−$7K$7K 990 PDF
FY2023Filed with the IRS May 15, 2024 $128K$320K−$192K$15K 990 PDF
FY2022Filed with the IRS May 12, 2023 $338K$144K$194K$206K 990 PDF

Schedules filed Part IV

A · Public support B · Donors O · Explanations
See the full FY2025 990
Part I · Summary $86,050 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $56,600$86,050
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $56,600$86,050
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $63,851$76,809
I-18 Total expensesPrior year $63,851$76,809
I-19 Revenue less expensesPrior year −$7,251$9,241
Part VI · Governance 3 of 3 board members independent, 4 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $86,050 across 3 lines filed
VIII-1f All other contributions, gifts and grants$86,050
VIII-1h Total contributions, gifts and grants$86,050
VIII-12 Total revenue$86,050
Part IX · Statement of functional expenses $76,809 across 2 lines filed
IX-11c Accounting feesManagement $1,165$1,165
IX-24 Other expenses (24a–d)Programs $75,462 · Management $182$75,644
IX-25 Total functional expensesPrograms $75,462 · Management $1,347 · Fundraising $0$76,809
Part X · Balance sheet $16,552 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $7,311$16,552
X-16 Total assetsStart of year $7,311$16,552
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $7,311$16,552
X-32 Total net assets or fund balancesStart of year $7,311$16,552
X-33 Total liabilities and net assetsStart of year $7,311$16,552
Part XI · Reconciliation of net assets $16,552 net assets at year end
XI-1 Total revenue$86,050
XI-2 Total expenses$76,809
XI-3 Revenue less expenses$9,241
XI-4 Net assets at start of year$7,311
XI-10 Net assets at end of year$16,552

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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