Orca Network EIN 91-2168027

Orca Network

EIN  91-2168027 Public charity (501(c)(3)) Freeland, WA
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Size
$1–10M
What they do
Educates the public and supports scientific study of whales, dolphins, and their ocean homes.
Leadership
Susan Berta · Executive Di · $69K
Money in and out
$1.2M revenue, $912K expenses
Bottom line
87% program efficiency

Educates the public and supports scientific study of whales, dolphins, and their ocean homes. For fiscal year 2024 it reported $1.2M in revenue, $912K in expenses, and $1.4M in net assets.Pt I

Where the money goes · FY2024
Total revenue
$1.2M
Pt VIII · Ln 12
Total expenses
$912K
Pt IX · Ln 25
Net assets
$1.4M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $318K
Where spending went · Part IX cols B–D
Program services $0.87 Management & general $0.11 Fundraising $0.03
Program efficiency
87%
of spending reaches programs▲ +1% vs prior filing year
Operating runway
27.4mo
months of highly liquid reserves at operating expense rate▲ +59% vs prior filing year
Surplus margin
+26%
revenue over expenses, this year▲ +189% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$1.2M
FY2024▲ +45%
Expenses
$912K
FY2024▲ +18%
Total assets
$1.4M
FY2024▲ +28%
Total liabilities
$18K
FY2024▼ -28%
Total revenue
$1.2M
Pt VIII · Ln 12
Total expenses
$912K
Pt IX · Ln 25
Net assets
$1.4M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$318K
Total assetsPt X · Ln 16$1.4M
Program-expense ratioPt IX · col B87%
Voting members of governing bodyPt I · Ln 38
Independent voting membersPt I · Ln 48
Mission & Programs · Part III

Where the work happens

3 program services account for $791K of program spending, described in the organization's own filed words · FY2024.
01

Whale Sighting Network and Orcasound Listening Project

The whale sighting network provided researchers, government agencies, and the public with detailed whale sighting reports gathered by staff, volunteers, and the general public. Through our continued involvement with the orcasound listening project we provide researchers, government agencies, and the public with the ability to monitor…

$393Kprogram expense
02

Education, Events and Outreach

Education and VOLUNTEER/OUTREACH coordinators and volunteers coordinated orca network annual events, community group and school presentations and outreach with in-person, online and hybrid educational experiences offered. 466 volunteers worked a total of at least 1611 hours during 2024 educating the public.

$270Kprogram expense
03

Langley Whale Center

The langley whale center invited in 35,184 visitors free of charge in 2024, held eight monthly youth activities for 448 kids, with one being a weekend readiness to learn summer camp, and one being an orca recovery day special activity day event; and nine other public events (4,750) including our weekend long celebration of our 10TH…

$128Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item COrca Network
EINHdr · item D91-2168027
Principal addressHdr · item CFreeland, WA
WebsiteHdr · item Jwww.orcanetwork.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MWA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFAnimals (D30)
Ruling yearIRS BMFMay 2002

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a8
Independent voting membersPt VI · Ln 1b8
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Di
$69,127Pt VII · Sec A
$12,000Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Susan Berta’s $69K as Executive Di is at the 20th percentile of top reported officer pay among 1132 $1–10M animals 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

NameFY2024FY2023FY2022FY2021FY2020
Susan Berta$69,127$68,192$56,437$56,280$55,610
Howard Garrett$12,000$12,000

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.

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Statement of Revenue

Part VIII
Contributions & grants$1.0M · 82%
Other revenue$102K · 8%
Program service revenue$79K · 6%
Investment income$36K · 3%
Contributions & grants82%$1.0M
Other revenue8%$102K
Program service revenue6%$79K
Investment income3%$36K
— government grantsLn 1e$56K
Total revenueLn 12$1.2M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.87 Management & general $0.11 Fundraising $0.03
Program services87%$791K
Management & general11%$97K
Fundraising3%$25K
Total functional expensesLn 25$912K

Balance Sheet

Part X · end of year
CashLn 1$1.1M
Total assetsLn 16$1.4M
Total liabilitiesLn 26$18K
Total net assetsLn 32$1.4M
Months of cash on handcomputed14.0

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $1.4M · Operating expenses (Pt IX) $912K · Less non-cash grants $316K · Cash operating expenses/yr $596K
27.4 months
Where the money goes
Program services
Program services $791K · Total expenses $912K
87%
Management & General
Management & general $97K · Total expenses $912K
11%
Fundraising
Fundraising $25K · Total expenses $912K
3%
Cost to raise $1
Fundraising expense (3-yr avg) $17K · Solicited contributions (3-yr avg) $819K
$0.02 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $1.0M · Total revenue $1.2M
82%
Government reliance
Government grants $56K · Total revenue $1.2M
5%
Earned-income share
Program service revenue $79K · Total revenue $1.2M
6%
Investment reliance
Investment income $36K · Total revenue $1.2M
+3%
Program self-sufficiency
Program service revenue $79K · Total expenses $912K
9%
Growth & trend
Revenue growth (YoY)
This year $1.2M · Prior year $851K
+45%
Revenue CAGR
FY2020 $647K · FY2024 $1.2M
+17%
Net-asset trend (YoY)
End of year $1.4M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $1.2M · Expenses $912K
+26%
Liabilities-to-Assets
Total liabilities — · Total assets $1.4M
Net-asset ratio
Net assets $1.4M · Total assets $1.4M
99%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) $300K · Total assets (Pt X, ln 16) $1.4M
21%
People & payroll
Highest Reported Total Compensation
Individual Susan Berta · Reported title EXECUTIVE DI · Highest reported compensation $69K · Total expenses $912K
8%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $550K · Total expenses $912K
60%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 87%
Overhead ratio 11%
Fundraising cost ratio 2%
Revenue growth 45%
Accounting fee ratio 1%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 10 funders →
Grants paid · 5 grants · $973K · 2020–2024
Beam Reach SpcFY2024$180,000
Beam Reach SpcFY2023$180,000
Beam Reach SpcFY2022$180,000
Beam Reach SpcFY2021$184,725
Beam Reach SpcFY2020$248,649

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$1.2M revenue · viewing · ⤓ 990 PDF
FY2023$851K revenue · ⤓ 990 PDF
FY2022$1.0M revenue · ⤓ 990 PDF
FY2021$707K revenue · ⤓ 990 PDF
FY2020$647K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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