Whales: Giants of the Ocean

Andi Stamper

September 22, 2026

Uncategorized

Whales: Giants of the Ocean

Whales are among the largest and most remarkable animals on Earth. These marine mammals live in oceans around the world, from warm tropical waters to the cold seas surrounding the poles.

Life Beneath the Surface

Although whales spend their lives in water, they breathe air through blowholes located on top of their heads. They must regularly return to the surface to breathe before diving again in search of food or traveling through the ocean.

Whales are warm-blooded, give birth to live young, and nurse their calves with milk. A thick layer of fat called blubber helps protect them from cold water and stores energy during long migrations.

Two Main Groups

Whales are generally divided into baleen whales and toothed whales. Baleen whales filter small animals from the water using flexible plates inside their mouths. This group includes blue whales, humpback whales, and gray whales.

Toothed whales use teeth to catch fish, squid, and other prey. Many of them also use echolocation, producing sounds and listening for returning echoes to understand their surroundings. Sperm whales, belugas, and orcas belong to this group.

The Blue Whale

The blue whale is the largest known animal to have ever lived. An adult can grow longer than a city bus and weigh well over one hundred tonnes. Despite its enormous size, it feeds mainly on tiny crustaceans called krill.

Communication and Migration

Whales communicate using clicks, whistles, pulses, and complex songs. Some sounds can travel across great distances underwater. Humpback whales are especially famous for their long, patterned songs.

Many species migrate thousands of kilometres each year. They often feed in cold, nutrient-rich waters before traveling to warmer regions where they mate and give birth.

Protecting Whales

Commercial hunting once caused severe declines in many whale populations. Today, whales also face threats from fishing gear, ship collisions, underwater noise, pollution, and changes to ocean ecosystems.

Conservation programs, safer fishing practices, protected habitats, and international cooperation can help whale populations recover. Protecting whales also supports healthier oceans because these animals play an important role in marine food webs and nutrient cycles.

STEPS TO FOLLOW TO BUILD A 1099 BUSINESS:

Protect yourself and your assets by performing your contract work under the umbrella of a business entity. Think about what you’d like your proposed business to be named!
- Visit your Secretary of State website to see if your chosen name is available
- Check with your state’s Board of Nursing for state specific requirements
File applicable business set-up paperwork

The S-Corp Edge: How you structure your 1099 CRNA business will have far-reaching consequences, whether it is a sole proprietorship, a limited liability corporation (LLC), or an S corporation (S-corp).
An S-corp may offer several advantages over other business structures when it comes to taxation. In this structure, a business owner is called a shareholder, and the business owner is recognized by the IRS as an employee of the business. What this means is that the business owner must pay themselves a salary through the corporation. The S-corp pays their payroll taxes, which can in turn be deducted as a business expense. Income tax is paid through its owners’ tax returns based on their percentage of ownership. Moreover, any remaining profits have a lower tax rate than regular income. An S-corp may also allow 1099 CRNAs to avoid a higher tax level that other self-employed contractors pay for Medicare and Social Security.
A CRNA may structure their company as an S-corp serving as the sole owner, with their business income, tax deductions, and losses passing through to the owner, as opposed to being taxed at a corporate level – a potentially smart move for maximizing financial security in the future.

- Register for an EIN
Open a business checking account and credit card
Keep track of all your business expenses as these could save you money come tax time!
- Have an envelope for receipts or a folder on your computer where you scan these into
Be sure not to co-mingle your business and personal finances!
Remember, as a freelance CRNA, if you don’t work, you don’t get paid!
- Do you have at least six months savings should your contract abruptly stop?
Think about replacing your current benefits
- Health Insurance
- Health Savings Account/Dependent Savings Account
- Retirement Savings Account
- Life Insurance
- Disability Insurance
Procure malpractice insurance
Look for jobs!
Apply for state licenses where you want to work
- Each state needs a different CRNA license (and RN if they are not a compact state). Keep this in mind as some BONs can take 3-6 months to license a provider.
Have an employment attorney review your contract
Have your contract written to your business and deposit all earnings into your business checking
Keep A Schedule

As a W-2 employee, your taxable income and amounts taken out for taxes appeared on your W-2 form at the end of every year, without you having to calculate them. But when a firm pays more than $600 for services from an independent contractor, that income must be reported to the IRS.
What many 1099 CRNAs don’t realize is that they must pay taxes on their income as they earn it. Paying your quarterly estimated income taxes will be a new part of running your business successfully.
It doesn’t sound so difficult—keeping track of paying estimated income tax only happens four times a year. But the reality is a late payment can result in penalties and fines from the IRS. Keeping a schedule to help you stay on top of your quarterly estimated tax payments, and paying adequately to avoid underpayment, is imperative in avoiding penalties in the future. Not to mention providing peace of mind!

Make sure you have a trusted team of accounting and/or financial professionals who have experience with freelance CRNAs to guide you through this process!

CPAs
Financial Planners
Bookkeepers

Tags :

Have Any Questions?

Do not hesitate to give us a call. We are an expert team and we are happy to talk to you.