STRATEGY STUDIO / PUBLIC DATA EXPLORER

HABELE SOUTH SEAS INSTITUTE: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
HABELE SOUTH SEAS INSTITUTE (EIN 88-4265656)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-02-23
IRS object ID
202600549349301125
Schema version
2025v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-02-23T13:00:08-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN464116137PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1THE BRITTINGHAM GROUP LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 5949AddressLine1Txt
CityWEST COLUMBIACityNm
State AbbreviationSCStateAbbreviationCd
ZIP291715949ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN884265656EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HABELE SOUTH SEAS INSTITUTEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlHABEBusinessNameControlTxt
Phone8035862358PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1701 GERVAIS STREET SUITE 150-244AddressLine1Txt
CityCOLUMBIACityNm
State AbbreviationSCStateAbbreviationCd
ZIP292013066ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonNEIL MELLENPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone8035862358PhoneNum
Signature2026-02-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonHARRY D DELOACHPreparerPersonNm
PTINP00592698PTIN
Phone8037393090PhoneNum
Preparation2026-02-10PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerNEIL MELLENPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1701 GERVAIS ST STE 150-244AddressLine1Txt
CityCOLUMBIACityNm
State AbbreviationSCStateAbbreviationCd
ZIP292013066ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$70,000GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTPS://HABELEINSTITUTE.ORG/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2022FormationYr
Legal Domicile StateSCLegalDomicileStateCd
Activity Or MissionTHE MISSION OF THE CORPORATION SHALL BE TO PROVIDE BROAD AND OPEN PUBLIC ACCESS TO THE HISTORY OF MICRONESIA, AND TO DO ALL THINGS NECESSARY OR CONVENIENT, AND NOT INCONSISTENT WITH LAW, TO FURTHER THESE GOALS.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee1TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$80,000PYContributionsGrantsAmt
CY Contributions Grants$70,000CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$80,000PYTotalRevenueAmt
CY Total Revenue$70,000CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$72,051PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$84,821CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$50CYTotalFundraisingExpenseAmt
PY Other Expenses$3,270PYOtherExpensesAmt
CY Other Expenses$2,350CYOtherExpensesAmt
PY Total Expenses$75,321PYTotalExpensesAmt
CY Total Expenses$87,171CYTotalExpensesAmt
PY Revenues Less Expenses$4,679PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$17,171CYRevenuesLessExpensesAmt
Total Assets BOY$31,923TotalAssetsBOYAmt
Total Assets EOY$12,508TotalAssetsEOYAmt
Total Liabilities BOY$2,244TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$29,679NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$12,508NetAssetsOrFundBalancesEOYAmt
MissionTHE MISSION OF THE ORGANIZATION SHALL BE TO PROVIDE BROAD AND OPEN PUBLIC ACCESS TO THE HISTORY OF MICRONESIA, AND TO DO ALL THINGS NECESSARY OR CONVENIENT, AND NOT INCONSISTENT WITH LAW, TO FURTHER THESE GOALS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$84,821ExpenseAmt
DescTHE ORGANIZATION SHALL PROVIDE BROAD AND OPEN PUBLIC ACCESS TO THE HISTORY OF MICRONESIA, AND TO DO ALL THINGS NECESSARY OR CONVENIENT, AND NOT INCONSISTENT WITH LAW, TO FURTHER THESE GOALS.Desc
Total Program Service Expenses$84,821TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee1EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonNEIL MELLENPersonNm
Phone8035862358PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1701 GERVAIS ST STE 150-244AddressLine1Txt
CityCOLUMBIACityNm
State AbbreviationSCStateAbbreviationCd
ZIP292013066ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
NEIL MELLEN
EXECUTIVE DI25.0025.00Yes (X)$78,462$78,462$0
SCOTT LEIS
TREASURER1.00Yes (X)$0$0$0Yes (X)
MARC MCNAMARA
SECRETARY1.00Yes (X)$0$0$0Yes (X)
ALEXANDER SIDLES
PRESIDENT1.00Yes (X)$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$78,462TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$78,462TotReportableCompRltdOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$70,000AllOtherContributionsAmt
Total Contributions$70,000TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$70,000TotalRevenueColumnAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$78,462TotalAmt
Program Services$78,462ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$6,359TotalAmt
Program Services$6,359ProgramServicesAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
OTHER ADMIN EXPENSES$2,300$2,300
SOS REGISTRATION$50$50

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$87,171TotalAmt
Program Services$84,821ProgramServicesAmt
Management And General$2,300ManagementAndGeneralAmt
Fundraising$50FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$31,923BOYAmt
EOY$12,508EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$31,923BOYAmt
EOY$12,508EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,244BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,244BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$29,679BOYAmt
EOY$12,508EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$29,679BOYAmt
EOY$12,508EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$31,923BOYAmt
EOY$12,508EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$17,171ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$25,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$80,000CurrentTaxYearMinus1YearAmt
Current Tax Year$70,000CurrentTaxYearAmt
Total$175,000TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$25,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$80,000CurrentTaxYearMinus1YearAmt
Current Tax Year$70,000CurrentTaxYearAmt
Total$175,000TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$175,000PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$25,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$80,000CurrentTaxYearMinus1YearAmt
Current Tax Year$70,000CurrentTaxYearAmt
Total$175,000TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonNEIL MELLENPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$78,462BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$78,462CompensationBasedOnRltdOrgsAmt
Total Compensation Filing Org$78,462TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$78,462TotalCompensationRltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1HABELE OUTER ISLAND EDUCATION FUNDBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1701 GERVAIS STREET STE 150-244AddressLine1Txt
CityCOLUMBIACityNm
State AbbreviationSCStateAbbreviationCd
ZIP292013066ZIPCd
FieldValueIRS element (for citing)
EIN510581553EIN
Primary ActivitiesEDUCATIONPrimaryActivitiesTxt
Legal Domicile StateSCLegalDomicileStateCd
Exempt Code Section5013ExemptCodeSectionTxt
Public Charity Status2PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NABusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (true)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1HABELE OUTER ISLAND EDUCATION FUNDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeCTransactionTypeTxt
Involved$70,000InvolvedAmt
Method Of Amount DeterminationCASHMethodOfAmountDeterminationTxt