Living Oceans Society
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Engages in scientific, social and economics research so that its programs are always grounded in fact. Interprets scientific data for diverse audiences through maps, reports and other publications, to encourage informed participation. Engages with government, industry and the people who live and work on the coast to create viable solutions to ocean conversation. Promotes sound public policy.
- Income
- $297,289
- Spending
- $297,340
- Spent on programs
- 87%
- Reserves
- 1.6 months of spending
- Largest source of income
- donations and private grants, 96%
- Employees
- 3
- Volunteers
- 18
- Highest pay
- $84,609, executive director
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 38 out of 100. Higher than 5% of charities in its peer group (environment, $250k to $1m).
Reserves
10 of 35Spendable reserves would cover 1.6 months of spending.
Debt
5 of 20It owes 54% of what it owns.
Living within its means
8 of 15Spending exceeded income by 0% of income.
Income trend
0 of 15Income fell 59% on the year before.
Spending floor
15 of 1587% of spending went to programs and raising each dollar of donations cost 2 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 82 out of 100. Higher than 56% of charities in its peer group (environment, $250k to $1m).
Independent board
25 of 2512 of 12 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
12 of 15Its accounts were reviewed or compiled by an independent accountant, but not audited.
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, 2025, 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 (4)
- $72,449 spent. Sustainable Seafood: The Society participated in a partnership of conservation organizations known as SeaChoice, working directly with retailers to improve the sustainable seafood content in their purchasing policies and practices. The Society engaged in public outreach and education efforts with consumers of seafood.
- $68,658 spent. Salmon Aquaculture: The Society conducted research and engaged in public education campaigns concerning the impacts of salmon aquaculture on wild fish and their ecosystems. It engaged with regulators to refine and improve regulation and enforcement; and it participated in consultative processes to develop essential lines of scientific inquiry. It participated in multi-stakeholder processes designed to improve regulation and public confidence in regulation.
- $40,890 spent. Marine Debris; The Society mounted a number of expeditions involving 17 volunteers to Northern Vancouver Island for the purpose of foreshore restoration work. The expedition recovered approx. 5 metric tones of plastic debris and ghost fishing gear, which was sorted for re-use, recycling and landfill.
- $77,534 spent. The Society provided support and direction, as well as core support services, to the Wild First campaign. Wild First is dedicated to protecting wild salmon and their habitat.
Source: Form 990 for the year ending December 31, 2025, 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 October 13, 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 October 13, 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 October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since December 2009.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.