2017-11-03T12:37:40-05:00 2016-12-31 251637458 LOUIS PLUNG & COMPANY LLP 420 FT DUQUESNE BLVD STE 1900 PITTSBURGH PA 15222 990 2016-01-01 263645975 INTERNATIONAL SEAFOOD SUSTAINABILITY TRADE ASSOCIATION INC INTE 7032268101 1440 G STREET NW WASHINGTON DC 20005 SUSAN S JACKSON PRESIDENT 7032268101 2017-11-02 1 JOSEPH C ZOVKO P00299402 4122818771 204.16.243.146 2017-11-02 08:41:50 ED P E4A8B34C85897DBBDE1BD7F1C3F298D10DD54AF0 10C382E89926611DF85CA23E4E5A7DE3A23DFF22 2016 2021-01-29 14:40:06Z X SUSAN S JACKSON 1440 G STREET NW WASHINGTON DC 20005 2941668 0 X WWW.ISS-ASSOCIATION.ORG X 2008 DE INTERNATIONAL SEAFOOD SUSTAINABILITY TRADE ASSOCIATION (ISSTA) IS A NON-PROFIT CORPORATION. ITS MAIN PURPOSES ARE TO INFORM AND EDUCATE ITS MEMBERS ON EMERGING POLICIES AND PRACTICES TO BENEFIT MARINE ECOSYSTEMS ON A WORLDWIDE BASIS AND TO PROMOTE SUSTAINABLE FISHING PRACTICES AND FISHERIES, BOTH WILD AND FARMED, THROUGH A VARIETY OF CONSERVATION ACTIVITIES, INCLUDING DISSEMINATION TO THE INDUSTRY OF THE RESULTS OF THE SCIENTIFIC RESEARCH BY WORLDWIDE CONSERVATION ORGANIZATIONS, INCLUDING WITHOUT LIMITATION ON THE INTERNATIONAL SEAFOOD SUSTAINABILITY FOUNDATION (ISSF), ENCOURAGE ADHERENCE TO SUCH SUSTAINABLE PRACTICES, AND CONDUCT A BROAD RANGE OF EDUCATIONAL AND TRAINING ACTIVITIES CONCERNING THE IMPORTANCE AND BENEFITS TO THE SEAFOOD INDUSTRY, BEGINNING WITH THE TUNA INDUSTRY, OF DEVELOPING INDUSTRY ADHERENCE TO SEAFOOD SUSTAINABILITY CRITERIA. 13 13 8 0 0 0 3081249 2941668 0 0 0 0 125000 0 3206249 2941668 2183224 1748739 0 0 290934 317102 0 0 0 700859 880222 3175017 2946063 31232 -4395 286391 291081 269752 278837 16639 12244 X INTERNATIONAL SEAFOOD SUSTAINABILITY TRADE ASSOCIATION (ISSTA) IS A NON-PROFIT CORPORATION. ITS MAIN PURPOSES ARE TO INFORM AND EDUCATE ITS MEMBERS ON EMERGING POLICIES AND PRACTICES TO BENEFIT MARINE ECOSYSTEMS ON A WORLDWIDE BASIS AND TO PROMOTE SUSTAINABLE FISHING PRACTICES AND FISHERIES, BOTH WILD AND FARMED, THROUGH A VARIETY OF CONSERVATION ACTIVITIES, INCLUDING DISSEMINATION TO THE INDUSTRY OF THE RESULTS OF THE SCIENTIFIC RESEARCH BY WORLDWIDE CONSERVATION ORGANIZATIONS, INCLUDING WITHOUT LIMITATION, THE INTERNATIONAL SEAFOOD SUSTAINABILITY FOUNDATION (ISSF), ENCOURAGE ADHERENCE TO SUCH SUSTAINABLE PRACTICES, AND CONDUCT A BROAD RANGE OF EDUCATIONAL AND TRAINING ACTIVITIES CONCERNING THE IMPORTANCE AND BENEFITS TO THE SEAFOOD INDUSTRY, BEGINNING WITH THE TUNA INDUSTRY, OF DEVELOPING INDUSTRY ADHERENCE TO SEAFOOD SUSTAINABILITY CRITERIA. 0 0 363886 TRANSPARENCY & COMPLIANCE - THE INTERNATIONAL SEAFOOD SUSTAINABILITY ASSOCIATION (ISSA) IS A TRADE ASSOCIATION THAT PROMOTES THE COMMON BUSINESS INTERESTS OF ITS MEMBERS BY FACILITATING THE CONSERVATION OF GLOBAL TUNA STOCKS AND THEIR ECOSYSTEM. ISSA'S MEMBERS ARE TUNA PROCESSORS AND MARKETERS THAT, BY VIRTUE OF THEIR ISSA MEMBERSHIP, AGREE TO FOLLOW THE CONSERVATION MEASURES IMPLEMENTED BY THE INTERNATIONAL SEAFOOD SUSTAINABILITY FOUNDATION (ISSF). ISSF IS AN AFFILIATED SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION. ISSF PARTICIPATING COMPANIES ARE AUDITED AT LEAST ANNUALLY BY AN INDEPENDENT THIRD PARTY TO ASSESS THEIR COMPLIANCE WITH ALL ISSF CONSERVATION MEASURES, INCLUDING THOSE SPECIFICALLY RELATED TO COMBATING IUU (ILLEGAL, UNREPORTED, AND UNREGULATED) FISHING. 316121 MARKET OUTREACH - ISSA PROMOTED INTERACTION AND ENGAGED IN EDUCATION OF KEY RETAILERS IN NORTH AMERICA, EUROPE, UK AND AFRICA TO PROMOTE FISHING BEST PRACTICES BY ELEVATING THE VOICE OF THE MARKET THROUGH PROCUREMENT PROGRAMS AND TO HAVE KEY RETAILERS INCORPORATE ISSF CONSERVATION MEASURES INTO THEIR SOURCING CONSIDERATIONS. 146936 COMMUNICATION/EDUCATION - ISSA SUPPORTED AND COMMUNICATED THE MISSION, OBJECTIVES, AND APPROACH OF ISSF TO THE SEAFOOD INDUSTRY AND THE GENERAL PUBLIC. 1748739 1748739 UNALLOCATED PAYMENTS TO INTERNATIONAL SEAFOOD SUSTAINABITY FOUNDATION: ISSA SUPPORTS THE PROGRAMS OF ISSF AS IT RELATES TO SCIENCE; POLICY, OUTREACH, AND ADVOCACY; GLOBAL TUNA FLEET TRANSPARENCY & COMPLIANCE; AND COMMUNICATION/EDUCATION. 1748739 1748739 2575682 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 13 0 1 8 1 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 0 1 1 0 X PATRICK MOODY 7247796373 1440 G STREET NW WASHINGTON DC 20005 MIKE EASTERBROOK DIRECTOR/VICE CHAIR 1.00 X X 0 0 0 ELISABETH FLEURIOT DIRECTOR 1.00 X 0 0 0 RENATO CURTO DIRECTOR 1.00 X 0 0 0 CHRIS LISCHEWSKI DIRECTOR 1.00 X 0 0 0 JUAN CORRALES DIRECTOR/CHAIRMAN 1.00 X X 0 0 0 ROBERTO AGUIRRE DIRECTOR 1.00 X 0 0 0 JUAN LUIS ALONSO ESCURIS DIRECTOR 1.00 X 0 0 0 AMORNPHAN ARAMWATANANONT DIRECTOR 1.00 X 0 0 0 NARIN NIRUTTINANON DIRECTOR 1.00 X 0 0 0 GORKA ASPURU DIRECTOR 1.00 X 0 0 0 ANDREW CHOE DIRECTOR 1.00 X 0 0 0 RAMIRO PEREZ DIRECTOR 1.00 X 0 0 0 PIERLUIGI TOSATO DIRECTOR 1.00 X 0 0 0 MARINA NASSIM DIRECTOR 1.00 X 0 0 0 SUSAN JACKSON PRESIDENT 40.00 X 393057 0 48212 PATRICK MOODY ASST TREASURER/VP FINANCE 40.00 X 185500 0 45603 MARY BETH TAYLOR ASST SECRETARY 40.00 X 189037 0 11577 JOHN CONNELLY SECRETARY/TREASURER 1.00 X 0 0 0 VICTOR RESTREPO VP SCIENCE 40.00 X 355401 0 53634 MARY SESTRIC VP COMMUNICATIONS 40.00 X 172515 0 10665 HOLLY KOEHLER VP BILLING & OUTREACH 40.00 X 241020 0 14298 1536530 0 183989 6 0 1 0 SHEPPARD MULLIN RICHTER & HAMPTON LLP FOUR EMBARCADERO CENTER 17TH FLOOR SAN FRANCISCO CA 94111 LEGAL SERVICES 309085 MICHAEL COHEN 10 INVERMARK CRESCENT GARDENS CAPE TOWN SF 8001 CONSULTING 132750 2 2941668 2941668 2941668 0 0 0 X 1748739 1748739 237032 90388 146644 31166 11419 19747 13310 5090 8220 21490 2658 18832 14104 5382 8722 57318 57318 6894 6894 653823 653823 51856 51856 8960 992 7968 5335 5335 4052 4052 42731 42731 22225 22225 2295 2295 7513 7513 MISCELLANEOUS 8374 8374 BANK FEES - USA 3348 3348 PAYROLL PROCESSING FEES 3121 3121 DUES & SUBSCRIPTIONS 1192 1192 1185 1185 2946063 2575682 370381 0 281555 180244 37500 3216 65316 13302 5281 1620 8021 286391 291081 126002 166337 143750 112500 269752 278837 X 16639 12244 16639 12244 286391 291081 -4395 0 X 0 1 X 1 0 0 0 0 2941668 13302 5281 8021 8021 ADVANCED MEMBERSHIP DUES 112500 112500 X 2941668 0 2941668 0 2941668 2946063 0 2946063 0 2946063 PART X, LINE 2: THE TEXT OF THE FOOTNOTE TO ISSTA'S FINANCIAL STATEMENTS THAT REPORTS THE ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48 (ASC 740) IS AS FOLLOWS: THE ASSOCIATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ASSOCIATION'S TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ADDITION, THE ASSOCIATION HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ASSOCIATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE. THE ASSOCIATION BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ASSOCIATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE ASSOCIATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2016 AND 2015. THE ASSOCIATION'S POLICY IS TO CLASSIFY ANY INCOME TAX RELATED INTEREST AND PENALTIES TO INTEREST EXPENSE AND OTHER EXPENSES, RESPECTIVELY. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 1 INTERNATIONAL SEAFOOD SUSTAINABLITY FOUNDATION 1440 G STREET NW WASHINGTON DC 20005 263646127 501(C)(3) 1748739 TO CONDUCT SCIENCE-BASED INITIATIVES FOR THE LONG TERM CONSERVATION AND SUSTAINABLE USE OF TUNA STOCKS, REDUCING BY-CATCH AND PROMOTING A HEALTHY MARINE ECOSYSTEM. 1 0 PART I, LINE 2: INTERNATIONAL SEAFOOD SUSTAINABILITY TRADE ASSOCIATION, INC. ("ISSTA") MAKES GRANTS TO ITS AFFILIATE, INTERNATIONAL SEAFOOD SUSTAINABILITY FOUNDATION, INC. ("ISSF"), A SECTION 501(C)(3) TAX-EXEMPT CHARITABLE ORGANIZATION THAT SHARES ISSTA'S DEDICATION TO THE LONG-TERM CONSERVATION AND SUSTAINABLE USE OF GLOBAL TUNA FISHERIES. ISSTA ALSO DONATES THE TIME OF ITS SHARED EMPLOYEES WITH ISSF. ISSTA MAINTAINS RECORDS TO SUBSTANTIATE THE AMOUNT OF GRANTS AND ASSISTANCE PROVIDED TO ISSF. ISSTA IS THE SOLE MEMBER OF ISSF. GIVEN THE CORPORATE AFFILIATION, SHARED EMPLOYEES AND MISSION-RELATED COORDINATION BETWEEN ISSTA AND ISSF, ISSTA IS AWARE OF THE USE OF THE GRANTS FUNDS BY ISSF. X X 0 0 0 SUSAN JACKSON PRESIDENT 328884 0 64173 0 0 0 19653 0 28559 0 441269 0 0 0 PATRICK MOODY ASST TREASURER/VP FINANCE 185500 0 0 0 0 0 9275 0 36328 0 231103 0 0 0 MARY BETH TAYLOR ASST SECRETARY 189037 0 0 0 0 0 9452 0 2125 0 200614 0 0 0 VICTOR RESTREPO VP SCIENCE 355401 0 0 0 0 0 17770 0 35864 0 409035 0 0 0 MARY SESTRIC VP COMMUNICATIONS 172515 0 0 0 0 0 8626 0 2039 0 183180 0 0 0 HOLLY KOEHLER VP BILLING & OUTREACH 241020 0 0 0 0 0 12051 0 2247 0 255318 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 INTERNATIONAL SEAFOOD SUSTAINABILITY TRADE ASSOCIATION, INC. ("ISSTA") IS A TRADE ASSOCIATION WHOSE MEMBERS ARE TUNA PROCESSORS, TRADERS AND MARKETERS THAT AGREE TO FOLLOW THE CONSERVATION MEASURES IMPLEMENTED BY THE INTERNATIONAL SEAFOOD SUSTAINABILITY FOUNDATION, INC. ("ISSF"). FORM 990, PART VI, SECTION A, LINE 7A ISSTA HAS 3 CLASSES OF MEMBERS - (1) FOUNDERS OF ISSTA, (2) FULL MEMBERS, AND (3) ASSOCIATE MEMBERS. THE CLASSES OF MEMBERS HAVE VARYING RIGHTS WITH RESPECT TO ELECTING THE BOARD OF ISSTA. FORM 990, PART VI, SECTION B, LINE 11B ISSTA'S FORM 990 IS PREPARED EACH YEAR BY AN INDEPENDENT ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY ISSTA. THE DRAFT FORM 990 IS THEN REVIEWED BY ISSTA'S EXECUTIVE LEADERSHIP AND BY OUTSIDE LEGAL COUNSEL. THE FINAL VERSION OF THE FORM 990 IS DISTRIBUTED TO ISSTA'S FULL BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ALTHOUGH A BOARD-ADOPTED CONFLICT OF INTEREST POLICY WAS NOT IN PLACE DURING THE 2016 TAX YEAR, NONETHELESS, DIRECTORS AND OFFICERS WERE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM TO ENSURE THAT ANY CONFLICTS OF INTEREST WOULD BE DISCLOSED AND COULD BE PROPERLY ADDRESSED. IT IS INTENDED THAT A CONFLICT OF INTEREST POLICY WILL BE ADOPTED BY ISSTA'S BOARD IN THE NEAR FUTURE. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF ISSTA'S PRESIDENT WAS DETERMINED TO BE REASONABLE AND REFLECT FAIR MARKET VALUE BASED ON A REVIEW OF DATA REGARDING COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. SINCE SUCH INITIAL DETERMINATION, THE PRESIDENT'S COMPENSATION HAS BEEN INCREASED ONLY TO REFLECT PERIODIC INCREMENTAL INCREASES SUCH AS COST OF LIVING ADJUSTMENTS. ALL OF THE MEMBERS OF ISSTA'S BOARD OF DIRECTORS WHO PARTICIPATED IN THE COMPENSATION DETERMINATION PROCESS WERE INDEPENDENT, HAVING HAD NO CONFLICTS OF INTEREST WITH RESPECT TO DETERMINING THE PRESIDENT'S COMPENSATION. THE COMPENSATION DETERMINATION PROCESS WAS DOCUMENTED CONTEMPORANEOUSLY. CERTAIN OFFICERS AND EMPLOYEES OF ISSTA ALSO PROVIDE SERVICES TO INTERNATIONAL SEAFOOD SUSTAINABILITY FOUNDATION, INC. ("ISSF"), AN AFFILIATED SECTION 501(C)(3) TAX-EXEMPT CHARITABLE ORGANIZATION. ISSTA DONATES THE TIME OF THOSE SHARED EMPLOYEES TO ISSF. FORM 990, PART VI, SECTION C, LINE 18 AVAILABLE UPON REQUEST FORM 990, PART VI, SECTION C, LINE 19 THE BYLAWS OF INTERNATIONAL SEAFOOD SUSTAINABILITY TRADE ASSOCIATION, INC. ARE MADE AVAILABLE TO THE PUBLIC ON THE WEBSITE OF ITS AFFILIATE, INTERNATIONAL SEAFOOD SUSTAINABILITY FOUNDATION, INC., A SECTION 501(C)(3) TAX-EXEMPT CHARITABLE ORGANIZATION. FORM 990, PART IX, LINE 11G RETAILER OUTREACH: PROGRAM SERVICE EXPENSES 309,391. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 309,391. CONSULTANTS: PROGRAM SERVICE EXPENSES 33,346. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33,346. MEMBER COMPLIANCE: PROGRAM SERVICE EXPENSES 311,086. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 311,086. INTERNATIONAL SEAFOOD SUSTAINABILITY FOUNDATION 1440 G STREET NW WASHINGTON DC 20005 253646127 UNDERTAKE INITIATIVES FOR THE CONSERVATION AND SUSTAINABLE USE OF TUNA STOCK DE 501(C)(3) 11A INTERNATIONAL SEAFOOD SUSTAINABILITY TRADE ASSOCIATION INC 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 INTERNATIONAL SEAFOOD SUSTAINABILITY FOUNDATION B 1018333 FMV INTERNATIONAL SEAFOOD SUSTAINABILITY FOUNDATION O 730406 FMV