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        <FormAndLineReferenceDesc>FORM 990, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>PART III, LINE 1 - ORGANIZATION'S MISSION (CONTINUED FROM PAGE 2) AND CONSERVATION PROGRAMS IN HAWAII, AUSTRALIA, ECUADOR AND CHILE. ORGANIZATION'S MISSION (FULL DESCRIPTION): PACIFIC WHALE FOUNDATION'S MISSION IS TO PROTECT THE OCEAN THROUGH SCIENCE AND ADVOCACY AND TO INSPIRE ENVIRONMENTAL STEWARDSHIP. OUR VISION IS TO BE THE PEOPLE'S ENVIRONMENTAL ORGANIZATION FOR THE PROTECTION OF THE WORLD'S WHALES, DOLPHINS AND OTHER MARINE ANIMALS LIVING WILD IN THEIR NATURAL HABITAT. WE BELIEVE THAT IT IS ESSENTIAL TO INVOLVE THE PUBLIC IN OUR MISSION, AND WE ENCOURAGE ALL TO BECOME A PART OF OUR GLOBAL COMMUNITY OF PEOPLE WHO CARE ABOUT THE FUTURE OF OUR OCEANS AND MARINE WILDLIFE. OVERVIEW 2022 IN THE DYNAMIC TIDE OF 2022, PACIFIC WHALE FOUNDATION (PWF) EMERGED AS A FORMIDABLE FORCE, SPEARHEADING GROUNDBREAKING INITIATIVES TO SAFEGUARD OUR OCEANS FROM FIVE CRITICAL THREATS-BYCATCH, CLIMATE CHANGE, MARINE PLASTIC POLLUTION, UNSUSTAINABLE TOURISM, AND VESSEL COLLISIONS. THESE THREATS IMPERIL MARINE ECOSYSTEMS AND THEIR INHABITANTS, BUT WITH UNWAVERING DETERMINATION, WE CONTINUE TO TACKLE THEM HEAD-ON. AS WE REFLECT ON THE STRIDES MADE IN 2022, WE STAND AT THE BRINK OF ENDLESS POSSIBILITIES. WITH THE CONTINUED SUPPORT OF THE PUBLIC, PACIFIC WHALE FOUNDATION WILL FORGE AHEAD, TIRELESSLY DEFENDING OUR OCEANS. TOGETHER, WE WILL PAINT A FUTURE WHERE THE OCEANS SHINE BRIGHTER, THE WAVES ECHO WITH LIFE, AND MARINE CREATURES THRIVE IN THEIR NATURAL HABITATS. FORM 990, PART III LINE 4A - FIRST ACCOMPLISHMENT RESEARCH IN THE VAST EXPANSE OF THE OCEAN, WHERE MYSTERY MEETS MAJESTY, PWF'S RESEARCH PROGRAM EMERGED AS A BEACON OF KNOWLEDGE AND INNOVATION IN 2022. WITH RELENTLESS PASSION AND UNYIELDING DEDICATION, WE DELVED INTO THE HEART OF THE SEA, IDENTIFYING AND ASSESSING THE 5 MAJOR THREATS THAT CAST SHADOWS UPON GLOBAL CETACEAN HEALTH. ARMED WITH SCIENTIFIC ACUMEN AND BOUNDLESS CURIOSITY, WE NOT ONLY UNVEILED THESE THREATS BUT RESPONDED WITH UNPARALLELED, SCIENCE-BASED SOLUTIONS THAT PROMISE A BRIGHTER FUTURE FOR OUR MARINE COUNTERPARTS. - WE COMPLETED 333 SURVEY DAYS COLLECTING DATA IN 5 DIFFERENT COUNTRIES, PUBLISHED 3 SCIENTIFIC ARTICLES AND 1 BOOK CHAPTER, AND DELIVERED 17 PRESENTATIONS AT SCIENTIFIC CONFERENCES, INCLUDING THE INTERNATIONAL WHALING COMMISSION. - WE CONCLUDED A GROUNDBREAKING COLLABORATIVE HEALTH ASSESSMENT OF HUMPBACK WHALES IN HAWAII'S BREEDING GROUNDS. THROUGH METICULOUS RESEARCH, WE COLLECTED VITAL HEALTH INDICATORS, UNRAVELING THE COMPLEX TAPESTRY OF THEIR WELL-BEING AND DECIPHERING THE IMPACTS OF KNOWN THREATS THAT LOOM LARGE IN THEIR HABITATS. - OUR REACH EXPANDED, ENCOMPASSING THE VAST EXPANSES OF HAWAI?I, AUSTRALIA, AND ECUADOR. THROUGH EXTENSIVE SURVEYS, WE MAPPED OUT THE INTRICATE HABITATS OF WHALES AND DOLPHINS, CRAFTING A NARRATIVE THAT INFORMS DATA- DRIVEN MANAGEMENT RECOMMENDATIONS. EVERY DISCOVERY, EVERY PIECE OF DATA, BECAME A STEPPINGSTONE TOWARD MORE EFFECTIVE CONSERVATION STRATEGIES. - WE SET OUR SIGHTS ON GROWTH, AIMING TO FORTIFY OUR PRESENCE IN KEY REGIONS SUCH AS HAWAI?I, AUSTRALIA, ECUADOR, CHILE, AND JAPAN. HERE, WE HONED OUR FOCUS ON THE 5 MAJOR THREATS THAT CONTINUE TO JEOPARDIZE THE VERY ESSENCE OF CETACEANS, ENSURING THAT OUR EFFORTS ARE TARGETED AND IMPACTFUL. FORM 990, PART III LINE 4B - SECOND ACCOMPLISHMENT EDUCATION IN THE EVER-EXPANDING UNIVERSE OF KNOWLEDGE, PACIFIC WHALE FOUNDATION'S EDUCATION PROGRAM SHONE BRIGHTLY, ILLUMINATING MINDS AND NURTURING A PROFOUND CONNECTION WITH OUR PRECIOUS MARINE ECOSYSTEMS. THE YEAR 2022 MARKED A TRIUMPHANT CHAPTER IN OUR JOURNEY, AS WE EMBARKED ON A MISSION TO INSPIRE ENVIRONMENTAL STEWARDSHIP THROUGH A CAPTIVATING BLEND OF IN-PERSON AND VIRTUAL PROGRAMS, ALL OFFERED AT SUBSIDIZED RATES. OUR ENDEAVORS WERE NOTHING SHORT OF EXTRAORDINARY, LEAVING AN INDELIBLE MARK ON THE HEARTS AND MINDS OF 88,166 PARTICIPANTS. - WE CONTINUED TO CAPTIVATE YOUNG MINDS THROUGH OUR VIRTUAL KEIKI WHALEWATCH PROGRAM, WEAVING A DIGITAL TALE THAT RESONATED ACROSS FIVE US STATES AND THREE HAWAIIAN ISLANDS. A STAGGERING TOTAL OF 1,339 STUDENTS WERE ENRAPTURED, THEIR CURIOSITY IGNITED BY THE WONDERS OF THE OCEAN. ON MAUI, 744 EAGER STUDENTS DOVE INTO THE WORLD OF MARINE MARVELS THROUGH OUR RESOUNDING IN-PERSON KEIKI WHALEWATCH PROGRAM, FORGING CONNECTIONS THAT WILL LAST A LIFETIME. - 2022 WITNESSED THE BIRTH OF OUR NEW OCEAN CAREER QUEST PROGRAM, A BEACON GUIDING 19 MIDDLE SCHOOL STUDENTS TOWARD POTENTIAL OCEAN-RELATED CAREER PATHS. WITH BOUNDLESS ENTHUSIASM AND WIDE-EYED WONDER, THEY EXPLORED THE DIVERSE AVENUES THAT OUR OCEANS OFFER, KINDLING A PASSION FOR FUTURE MARINE CONSERVATIONISTS, MARINE BIOLOGISTS, AND ENVIRONMENTAL ADVOCATES. - AMIDST THE NATURAL SPLENDOR OF MAUI, OUR IN-PERSON OCEAN CAMP PROGRAMS RETURNED, A CELEBRATION OF CURIOSITY AND EXPLORATION. COLLABORATING WITH COMMUNITY PARTNERS, 227 CAMPERS EMBARKED ON A THRILLING ADVENTURE, UNRAVELING THE SECRETS OF THE ISLAND'S NATURAL WONDERS AND FORGING FRIENDSHIPS THAT BLOSSOMED UNDER THE AZURE SKIES. - WE EDUCATED AND CONNECTED 85,837 PEOPLE FROM ALL AROUND THE WORLD ON PACWHALE ECO-ADVENTURES WORLD-CLASS RESPONSIBLE WHALE WATCH ECO TOURS. BRINGING FACE TO FIN, CREATING A SPECIAL LIFELONG BOND BETWEEN OUR GUESTS AND OUR MAJESTIC OCEAN COUNTERPARTS. WE ARE HUMBLED BY THE TRANSFORMATIVE POWER OF EDUCATION. IT IS A JOURNEY OF DISCOVERY AND INSPIRATION. EVERY MOMENT SHARED, EVERY REVELATION UNCOVERED, AND EVERY SPARK OF CURIOSITY IGNITED, REVERBERATES WITH THE PROMISE OF A BRIGHTER, MORE ENVIRONMENTALLY CONSCIOUS FUTURE. WITH PROFOUND GRATITUDE FOR OUR SUPPORTERS, PARTICIPANTS, AND DEDICATED TEAM, WE CONTINUE TO PAVE THE WAY FOR GENERATIONS TO COME. FORM 990, PART III LINE 4C - THIRD ACCOMPLISHMENT CONSERVATION IN THE RELENTLESS PURSUIT OF A HARMONIOUS COEXISTENCE BETWEEN HUMANITY AND MARINE LIFE, PACIFIC WHALE FOUNDATION'S CONSERVATION PROGRAM STOOD AS A BEACON OF INNOVATION AND ADVOCACY IN 2022. WITH UNWAVERING DETERMINATION, WE HONED OUR FOCUS ON DEVELOPING AND CHAMPIONING SCIENCE-BASED SOLUTIONS TO ALLEVIATE THE STRESSORS FACED BY MARINE MAMMALS. OUR APPROACH WAS COMPREHENSIVE, ALIGNING ENVIRONMENTAL, ECONOMIC, AND SOCIAL VALUES TO CRAFT HOLISTIC STRATEGIES THAT MAKE A TANGIBLE IMPACT. - WE COLLABORATED CLOSELY WITH NOAA AND MAUI COUNTY COUNCIL, RESULTING IN THE PASSAGE OF ADDITIONAL PROTECTIONS FOR SPINNER DOLPHINS IN HAWAI?I. THIS LANDMARK ACHIEVEMENT UNDERSCORED OUR COMMITMENT TO CREATING POLICIES FIRMLY ROOTED IN RESEARCH, ENSURING THE WELL-BEING OF THESE MAJESTIC CREATURES. - OUR OUTREACH CAMPAIGN, DEVELOPED IN PARTNERSHIP WITH NOAA, DLNR, AND THE HAWAIIAN ISLANDS HUMPBACK WHALE NATIONAL MARINE SANCTUARY, PROMOTED THE NEW GO SLOW-WHALES BELOW VESSEL-SPEED GUIDELINES. BY MOBILIZING COMMUNITIES AND FOSTERING PARTNERSHIPS, WE TRANSFORMED GUIDELINES INTO ACTION, SAFEGUARDING MARINE HABITATS AND THEIR INHABITANTS. - THE DEDICATION OF OUR 743 ADOPT A BEACH VOLUNTEERS BORE FRUIT AS THEY METICULOUSLY COLLECTED A STAGGERING 26,897 PIECES OF DEBRIS FROM MAUI BEACHES. A PROFOUND MAJORITY OF THIS DEBRIS-NEARLY 80%-WAS PLASTIC. THROUGH GRASSROOTS EFFORTS, WE CONFRONTED THE PLASTIC CRISIS HEAD-ON, INCHING CLOSER TO PRISTINE SHORES AND CLEANER SEAS. THESE ACCOMPLISHMENTS REVERBERATE WITH THE SPIRIT OF COLLABORATION AND RESILIENCE. PACIFIC WHALE FOUNDATION'S INITIATIVES HAVE BECOME MORE THAN JUST STRATEGIES; THEY ARE TESTAMENTS TO THE POWER OF UNIFIED ACTION. WE EXTEND OUR DEEPEST GRATITUDE TO OUR PARTNERS, VOLUNTEERS, AND SUPPORTERS WHO STAND BESIDE US IN THIS VITAL MISSION. WITH EVERY ACHIEVEMENT, WE REINFORCE OUR COMMITMENT TO A FUTURE WHERE MARINE LIFE THRIVES, WHERE OCEANS ARE RESPECTED AND PROTECTED, AND WHERE CONSERVATION KNOWS NO BOUNDS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART V, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>AUSTRALIA</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 10B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS WRITTEN POLICIES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS PRESENTED TO THE CHIEF FINANCIAL OFFICER, BOARD PRESIDENT, TREASURER, AND THE ENTIRE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZATION MONITORS COMPLIANCE WITH CONFLICT OF INTEREST POLICY AT THEIR ANNUAL BOARD MEETING.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION USES NATIONALLY KNOWN GUIDELINES FOR COMPENSATION.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD REVIEWS AND ASSESSES APPROPRIATENESS OF COMPENSATION.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>AVAILABLE UPON REQUEST AT THE OFFICE.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>CONTRACT SERVICES 8,962 12,263 6,040 CONTRACT LABOR 295,517 2,729 0 TOTAL 304,479 14,992 6,040</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>FUNDRAISING EXPENSES 68,802 SUBSIDIARY LOSS-PWF ECO ADVENTURES AUSTRALIA -27,232 SUBSIDIARY LOSS-SSC -247,850 FUNDRAISING EXPENSES -68,802 TOTAL -275,082</ExplanationTxt>
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        <ExplanationTxt>PACWHALE ECO-ADVENTURES IN HAWAII AND PACIFIC WHALE FOUNDATION ECO ADVENTURES IN AUSTRALIA ARE WHOLLY OWNED SUBSIDIARIES OF PACIFIC WHALE FOUNDATION. THE ROLE OF THESE SUBSIDIARIES IS TO MODEL THE BEST PRACTICES OF ECOTOURISM AND TO SUPPORT PACIFIC WHALE FOUNDATION'S RESEARCH EFFORTS AND CHANGE INITIATIVES. THIS INNOVATIVE SOCIAL ENTERPRISE STRUCTURE FURTHERS PWF'S MISSION AND PROVIDES CONSISTENT, LONG-TERM FINANCIAL STABILITY FOR THE ORGANIZATION AND MARINE RESEARCH, EDUCATION AND CONSERVATION AROUND THE WORLD.</ExplanationTxt>
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