Oceana

CharityWatch's rating of Oceana is for the 501(c)(3) public charity entity (tax ID #51-0401308).

According to the Oceana consolidated audit of December 31, 2024 (Note 1 re: Principles of Consolidation):

"...Oceana operates through branch offices that are formally part of the U.S. corporation in Chile, the Philippines, and Peru. In the European Union, Oceana operates through a locally incorporated independent entity established in Spain, which has a branch office in Belgium, as well as through a separate, locally incorporated independent entity established in the United Kingdom. Oceana also operates through locally incorporated independent entities in Belize, Brazil, Mexico, and Switzerland. These entities are dependent on Oceana for funding; participate in Oceana’s activities and decision-making; and carry out the general mission and international activities of Oceana. Accordingly, the activities of the branch entities and the independent entities are combined with Oceana’s activities in the accompanying consolidated financial statements."

CharityWatch's rating of Oceana does not include the financial activities of Oceana's related 501(c)(4) tax-exempt, social welfare organization, Oceana Action (formerly Ocean Advocacy Resources, Inc.) (tax ID #31-1814181). CharityWatch does not provide a separate rating of Oceana Action at this time due to its small size. 

CharityWatch separates the ratings for 501(c)(4) & 501(c)(3) organizations, even when they are included together in a consolidated audit, due to their differing treatments under the IRS tax code. For more information on this topic, please see our sections on Types of Non-Profits, Tax Status, and Treatment of Related Organizations, which can be found on the Our Process page.

For more information about things to consider when donating to organizations that have related public charity and social welfare entities, read "Sorting Out Nonprofit Pairs."

According to the Oceana audited Consolidating Schedule of Activities for the year ended December 31, 2024, Oceana reports "Contributed services" valued at $632,093, which consisted of "donated legal services from law firms participating in its Law program," according to Note 10, Contributed Services.

[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found on the Our Process page.]

According to the Oceana consolidated audit of December 31, 2024 (Note 11, Related Party Transactions):

"The Organization supports Oceana Canada, in furtherance of a shared purpose, joining forces to address the needs of the same programs in Canada as it supports throughout the world. Oceana Canada is an independent nonprofit organization incorporated under Canadian law. The Organization has a service agreement with Oceana Canada to provide administrative and other services. During the year ended December 31, 2024, the Organization donated $266,749 in total cash contributions and performed services valued at $235,769 in support of Oceana Canada’s mission to preserve and protect Canada’s oceans."

According to the Oceana 2024 tax filing, Oceana reports for Business Transactions Involving Interested Persons a transaction in the amount of $82,387 involving Sarah Bedolfe, the daughter of an Oceana board director. The transaction is described as: "Sarah L. Bedolfe is an employee of Oceana and her total compensation paid for the year ended December 31, 2024 was $82,387" (IRS Form 990, Schedule L, Parts IV & V).

According to the Oceana tax filing for the fiscal year ended December 31, 2024, Oceana reports re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III):

Regarding severance payments to officers, directors, trustees, key employees and highest compensated employees (Schedule J, Part I, Line 4a):