Friends of the Sea Otter (FSO) is a 50-year-old advocacy organization for sea otters that was established in 1968. Throughout its existence, FSO has focused on protecting sea otters and their habitat, but in recent years struggled with the burden of operating a retail store. While the store closed in 2006, FSO is now reorganizing and hopes to relocate closer to the Monterey Institute of International Studies to refocus on advocacy work. The organization's board members currently lack understanding of FSO's financial records and assets in order to determine its capacity for future activities.