The Whale museum's mission is to promote stewardship of whales and the salish sea ecosystem through education and research.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $28K a year · 2% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
5 mo
of spending, in cash
Looks good: 4.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
6
named funders · $42K
Looks good: 6 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$486K
45% of total assets
Looks good: liabilities are 45% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 8 voting members
Looks good: 9 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$951K
Spent
$925K
To programs
85%
Net assets
$593K
By yearFY2020–FY2025
Revenue
$951K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$951K
FY2021$1.4M
FY2022$1.1M
FY2023$1.3M
FY2024$1.1M
FY2025$1.5M
Expenses
$925K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$925K
FY2021$1.0M
FY2022$1.1M
FY2023$1.3M
FY2024$1.5M
FY2025$1.3M
Net assets
$593K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$593K
FY2021$964K
FY2022$957K
FY2023$961K
FY2024$530K
FY2025$690K

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1977.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $786K Management & general 5% · $43K Fundraising 10% · $95K

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

9 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

James K Kuperberg’s $58K as Executive Di is at the 6th percentile of top reported officer pay among 3924 $1–10M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024
Jennifer Smith—$61,308
James K Kuperberg$57,692—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See The Whale Museum executive salaries →

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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 15aYes

Programs and updates

Promote whale and Salish Sea ecosystem stewardship through education and research.

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Provided by the organization

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3 programs · $786K · in their own filed words · FY2020
01

The whale museum scientific research programs included soundwatch (education and research) which operated on the water from june-october for 118 days. Soundwatch spent 234.5 hours monitoring marine mammals, 669 hours on the water traveling 4,658 nautical miles, and contacted 1,469 people in educational outreach.

$318Kprogram expense
02

The whale museum completely closed for public safety on march 15, partially reopened in august, and due to wa state mandates closed the galleries in november while keeping the gift shop open. Despite building closures, 4,852 visitors toured the museum.

$265Kprogram expense
03

Educational programs, many virtual, served more than 860 teachers, students and lay naturalists through 26 programs, tours and workshops focused on marine science, local ecology and history.

$204Kprogram expense

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
See all 6 funders →

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$951K
Ln 12
Fees for servicesLn 2g$564K
Gifts and grantsLn 1h$232K
Other incomeLn 4–11$154K
Money outPt IX
$925K
Ln 25
Programscol B$786K
Managementcol C$43K
Fundraisingcol D$95K
Owns and owesPt X
$593K
net assets · Ln 32
Cash and savingsLn 1–2$373K
Total assetsLn 16$1.1M
LiabilitiesLn 26$486K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$232K
Fees for servicesLn 2g$564K
Investment incomeLn 3$79
Other incomeLn 4–11$154K
Total revenueLn 12$951K
Assets in detailPt X, end of year
CashLn 1$373K
Cash and savings togetherLn 1–2$373K
Land, buildings, equipmentLn 10c$619K
Total assetsLn 16$1.1M
LiabilitiesLn 26$486K
Net assetsLn 32$593K
OperationsPt I, VI
EmployeesI 528
VolunteersI 652
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$185K$373K
Land, buildings, equipmentLn 10c$637K$619K
Total assetsLn 16$953K$1.1M
LiabilitiesLn 26$386K$486K
Net assetsLn 32$567K$593K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$512K$436K$20K$56K
Other employee benefitsLn 9$61K$49K$4K$7K
Payroll taxesLn 10$48K$38K$4K$6K
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$56K$55K$565$565
Advertising and promotionLn 12$11K$10K$891
Office expensesLn 13$66K$45K$4K$16K
Information technologyLn 14$7K$5K$395$987
OccupancyLn 16$31K$26K$3K$2K
TravelLn 17$38K$38K
Conferences, conventions and meetingsLn 19$2K$1K$173$157
InterestLn 20$19K$16K$1K$2K
Depreciation, depletion and amortizationLn 22$18K$16K$1K$725
InsuranceLn 23$19K$15K$2K$1K
Other expenses (24a–d)Ln 24$30K$29K$1K$610
All other expensesLn 24e$3K$2K$103$51
Total functional expensesLn 25$925K$786K$43K$95K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.5M$1.3M$161K$690K 990 PDF
FY2024 $1.1M$1.5M−$392K$530K 990 PDF
FY2023 $1.3M$1.3M$2K$961K 990 PDF
FY2022 $1.1M$1.1M−$8K$957K 990 PDF
FY2021 $1.4M$1.0M$378K$964K 990 PDF
FY2020 Viewing $951K$925K$26K$593K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $950,514 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $245,924$232,176
I-9 Program service revenuePrior year $566,137$564,467
I-10 Investment incomePrior year $127$79
I-11 Other revenuePrior year $148,957$153,792
I-12 Total revenuePrior year $961,145$950,514
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $545,009$621,908
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $342,945$302,602
I-18 Total expensesPrior year $887,954$924,510
I-19 Revenue less expensesPrior year $73,191$26,004
Part VI · Governance 9 of 8 board members independent, no flags
VI-1a Voting members of the governing body8
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $950,514 across 7 lines filed
Lines not itemized here account for $63,828 of total revenue; see the IRS return.
VIII-1b Membership dues$6,071
VIII-1f All other contributions, gifts and grants$226,105
VIII-1h Total contributions, gifts and grants$232,176
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $564,467$564,467
VIII-3 Investment incomeRelated to mission $79$79
VIII-8 Net income from fundraising events$89,964
VIII-12 Total revenueRelated to mission $63,907 · Excluded from tax $564,467$950,514
Part IX · Statement of functional expenses $924,510 across 16 lines filed
IX-7 Other salaries and wagesPrograms $435,533 · Management $20,496 · Fundraising $56,363$512,392
IX-9 Other employee benefitsPrograms $49,454 · Management $4,274 · Fundraising $7,327$61,055
IX-10 Payroll taxesPrograms $38,285 · Management $4,361 · Fundraising $5,815$48,461
IX-11c Accounting feesPrograms $1,603$1,603
IX-11g Other fees for servicesPrograms $55,363 · Management $565 · Fundraising $565$56,493
IX-12 Advertising and promotionPrograms $10,252 · Fundraising $891$11,143
IX-13 Office expensesPrograms $45,488 · Management $3,955 · Fundraising $16,481$65,924
IX-14 Information technologyPrograms $5,201 · Management $395 · Fundraising $987$6,583
IX-16 OccupancyPrograms $26,068 · Management $3,141 · Fundraising $2,198$31,407
IX-17 TravelPrograms $38,160$38,160
IX-19 Conferences, conventions and meetingsPrograms $1,404 · Management $173 · Fundraising $157$1,734
IX-20 InterestPrograms $16,137 · Management $1,153 · Fundraising $1,921$19,211
IX-22 Depreciation, depletion and amortizationPrograms $16,397 · Management $1,096 · Fundraising $725$18,218
IX-23 InsurancePrograms $15,458 · Management $2,290 · Fundraising $1,336$19,084
IX-24 Other expenses (24a–d)Programs $28,658 · Management $1,220 · Fundraising $610$30,488
IX-24e All other expensesPrograms $2,400 · Management $103 · Fundraising $51$2,554
IX-25 Total functional expensesPrograms $785,861 · Management $43,222 · Fundraising $95,427$924,510
Part X · Balance sheet $1,079,112 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $184,926$373,363
X-4 Accounts receivableStart of year $67,397$10,401
X-8 Inventories for sale or useStart of year $48,768$69,767
X-9 Prepaid expenses and deferred chargesStart of year $13,519$6,604
X-10c Land, buildings and equipment, netStart of year $637,195$618,977
X-16 Total assetsStart of year $952,792$1,079,112
X-17 Accounts payable and accrued expensesStart of year $60,372$38,255
X-26 Total liabilitiesStart of year $385,612$485,928
X-32 Total net assets or fund balancesStart of year $567,180$593,184
X-33 Total liabilities and net assetsStart of year $952,792$1,079,112
Part XI · Reconciliation of net assets $593,184 net assets at year end
XI-1 Total revenue$950,514
XI-2 Total expenses$924,510
XI-3 Revenue less expenses$26,004
XI-4 Net assets at start of year$567,180
XI-10 Net assets at end of year$593,184

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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