Smelts Sea Mammal Education Learning Training Society
Public records show a registered, tax-exempt organization in good standing.
What it says it does
SMELTS EDUCATES COMMUNITIES ON HOW TO BE STEWARDS OF THE ENVIRONMENT BY FOCUSING ON THE OCEAN AND ITS GLOBAL IMPORTANCE TO LIFE ON EARTH.
- Income
- $1.5 million
- Spending
- $1.5 million
- Spent on programs
- 86%
- Reserves
- 0.2 months of spending
- Largest source of income
- donations and private grants, 53%
- Employees
- 4
- Volunteers
- 1
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 69 out of 100. Higher than 30% of charities in its peer group (animals, $1m to $10m).
Reserves
4 of 35Spendable reserves would cover 0.2 months of spending.
Debt
20 of 20It owes 6% of what it owns.
Living within its means
15 of 15Income exceeded spending by 2% of income.
Income trend
15 of 15Income rose 65% on the year before.
Spending floor
15 of 1586% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 66 out of 100. Higher than 26% of charities in its peer group (animals, $1m to $10m).
Independent board
18 of 252 of 3 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Independent check of accounts
0 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $1.3 million spent. MARINE SCIENTISTS FROM AROUND THE GLOBE HAVE DOCUMENTED THAT THE LINE AND BUOY SYSTEM IN POT/TRAP FISHERIES HAS CAUSED INJURY AND DEATH TO WHALES, ENDANGERED SEA TURTLES AND OTHER MARINE LIFE. SUBLETHAL INJURIES WHICH HAS REDUCED REPRODUCTIVE CAPABILITY IN MARINE MAMMALS DUE TO THE NEGATIVE EFFECT FROM ENTANGLEMENT. THERE ARE MANY MARINE ANIMALS THAT ARE LISTED UNDER THE MARINE MAMMAL PROTECTION ACT (MMPA) AND ENDANGERED SPECIES ACT (ESA) THAT SMELTS HAVE PRIORITY TO DEVELOP A SOLUTION TO PROTECT SUCH CREATURES FROM INJURY. SMELTS LINE LESS LIFT BAG TECHNOLOGY REMOVES THE NEED FOR VERTICAL LINES AND BUOYS NEEDED TO HAUL BOTTOM SET TRAP/POT FISHERIES WHICH IS THE CURRENT SYSTEM FOR BOTTOM SET FISHING. LARGE CETACEAN ENTANGLEMENTS HAVE THREATENED CLOSURES FOR COMMERCIAL BOTTOM SET FISHING. SMELTS HAS HAD GREAT INTEREST AND SUPPORT FOR ITS LINE LESS LIFT BAG TECHNOLOGY FROM THE ISLAND FOUNDATION, SR 3, NOAA, PEW CHARITABLE TRUST, NATIONAL FISH AND WILDLIFE FOUNDATION, DIVISION OF MARINE FISHERIES MASSACHUSETTS, CALIFORNIA DEPARTMENT OF FISH AND WILDLIFE, PACIFIC MAMMAL RESEARCH, MARINE-MED, BLUE PLANET STRATEGIES, STELLWAGEN BANK NATIONAL MARINE SANCTUARY, WOODS HOLE OCEANOGRAPHIC INSTITUTION, AND NORTHEAST FISHERIES SCIENCE CENTER. SMELTS HAS 2 VOLUNTEERS ON ITS BOARD CINDY ELLISER PHD. OF PACIFIC MAMMAL RESEARCH ORGANIZATION AND STEPHANIE NORMAN DVM, MS, PHD OF MARINE MED ORGANIZATION. SMELTS UNDERSTANDS THE IMPORTANCE OF "ALL HANDSON DECK" TO WORK ON A SOLUTION FOR THE ISSUE OF MARINE MAMMAL ENTANGLEMENT AND THE FUTURE OPTIONS AVAILABLE TO COMMERCIAL BOTTOM SET FISHING. SMELTS HAS PARTNERED WITH US VENDORS TO PROVIDE AMERICAN COMMERCE AND AN EASY ACCESS TO PARTS AND EQUIPMENT NEEDED TO PRODUCE INNOVATIVE LINE LESS LIFT BAG FISHING SYSTEMS. SMELTS HAS SET UP FORMAL PURCHASING ACCOUNTS WITH THESE VENDORS AND HAS HAD SUCCESS IN FINDING ALL PARTS AND EQUIPMENT NEEDED TO MAKE ITS SYSTEMS. IN THE PROCESS OF DEVELOPMENT AND TESTING SMELTS HAS FOUND THAT ITS LINE LESS TECHNOLOGY HAS CAPABILITY FOR MANY APPLICATIONS IN SHALLOW TO DEEP WATERS BY SIMPLE ADJUSTMENTS OF ITS COMPONENT CONFIGURATIONS.THIS YEAR (2024), SMELTS CONTINUED WORK WITH COMMERCIAL FISHERMAN ON THE DESIGN NEEDS FOR THEIR INDUSTRY, USING THIS INFORMATION SMELTS HAS BUILT SEVERAL SETS OF SUCCESSFULLY TESTED WORKING LIFT BAG FISHING TECHNOLOGY, SMELTS HAS CONTINUED TO BUILD COLLABORATIONS WITH SCIENTISTS, EDUCATORS, FISHERMAN, VENDORS, GOVERNMENT OFFICIALS, AND OTHER NGO'S. SMELTS TO DATE HAS DEVELOPED AND TESTED SEVERAL DIFFERENT ACOUSTIC SYSTEMS CUSTOMIZED FOR DIFFERENT FISHING INDUSTRY NEEDS. SMELTS USES VIDEO, PICTURES AND WRITTEN DOCUMENTATION TO CAPTURE DATA ON ALL TESTS. BENCH AND OCEAN TESTING ARE DOCUMENTED FROM OUR LAB, RESEARCH VESSEL AND WITH OUR COMMERCIAL FISHING PARTNERS VESSELS. ALL FISHING TRIALS FOLLOW A STRICT SET OF PROTOCOLS DEVELOPED BY (NEFSC). SMELTS TECHNOLOGY HAS ALSO BEEN TESTED TO RETRIEVE ABANDONED, LOST, DERELICT FISHING GEAR WITH SUCCESS. AS PART OF SMELTS' EDUCATION PROGRAM SMELTS CONTINUES PRESENTING OUR WORK AND FINDINGS AT MANY PUBLIC FORUMS AND MEETINGS AND EDUCATING ON THESE ISSUES. SMELTS SHARES DEVELOPMENT AND FINDINGS OF ITS WORK AND ITS EDUCATIONAL MEETINGS AND CONFERENCES ON ITS WEBSITE FOR PUBLIC VIEWING AT SMELTS.ORG. SMELTS CONTINUES TO DEVELOP, TEST AND TRIAL ITS INNOVATIVE LIFT BAG FISHING SYSTEMS WITH MANY MORE EXCITING PLANS. SMELTS CONTINUES TO FORGE RELATIONSHIPS WITH COMMERCIAL FISHERMAN TO GIVE A NEW FISHING TOOL FOR ACCESS INTO CLOSED AREAS DUE TO NEGATIVE INTERACTION WITH MARINE LIFE IN VERTICAL LINES.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since November 2018.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
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