2024-11-25T13:52:58-06:00 2024-06-30 520982413 GROSS MENDELSOHN & ASSOCIATES PA 1801 PORTER STREET SUITE 500 BALTIMORE MD 21230 990 2023-07-01 521454182 CHESAPEAKE BAY TRUST CHES 4109742941 108 SEVERN AVENUE ANNAPOLIS MD 21403 BRIAN M HART TREASURER 4109742941 2024-11-25 1 1 JENNIFER ROCK P01083312 4106855512 2024-11-05 2023 2024-10-15 13:58:12Z BRIAN M HART 108 SEVERN AVENUE ANNAPOLIS MD 21403 51970373 0 X WWW.CBTRUST.ORG X 1985 MD CHESAPEAKE BAY TRUST IS A PUBLIC, NONPROFIT GRANT-MAKING ORGANIZATION (CONTINUATION SCH. O) CREATED TO PROMOTE PUBLIC AWARENESS OF AND PARTICIPATION IN THE RESTORATION AND PROTECTION OF THE CHESAPEAKE BAY AND ITS TRIBUTARIES. SINCE ITS ESTABLISHMENT IN 1985 BY THE MARYLAND GENERAL ASSEMBLY, THE TRUST HAS AWARDED MORE THAN $140 MILLION IN THE AREAS OF ENVIRONMENTAL EDUCATION, ON-THE-GROUND RESTORATION AND COMMUNITY OUTREACH. 19 19 42 0 0 0 21580040 27471938 0 0 631954 932801 17302 22668 22229296 28427407 16938407 22556108 0 0 2393720 3032834 0 0 853386 859900 967808 20192027 26556750 2037269 1870657 35658902 42961240 16951759 21433604 18707143 21527636 X CHESAPEAKE BAY TRUST IS A PUBLIC, NONPROFIT GRANT-MAKING ORGANIZATION CREATED TO PROMOTE PUBLIC AWARENESS OF AND PARTICIPATION IN THE RESTORATION AND PROTECTION OF THE CHESAPEAKE BAY AND ITS TRIBUTARIES. (SEE SCHEDULE O FOR CONTINUATION) SINCE ITS ESTABLISHMENT IN 1985 BY THE MARYLAND GENERAL ASSEMBLY, THE TRUST HAS AWARDED MORE THAN $140 MILLION IN THE AREAS OF ENVIRONMENTAL EDUCATION, ON-THE-GROUND RESTORATION AND COMMUNITY OUTREACH. 0 0 12821785 11560260 RESTORATION PROGRAMS: ENCOURAGING OUTREACH AND COMMUNITY ENGAGEMENT ACTIVITIES THAT INCREASE STEWARDSHIP ETHIC OF NATURAL RESOURCES AND ON-THE-GROUND RESTORATION ACTIVITIES THAT DEMONSTRATE RESTORATION TECHNIQUES AND ENGAGING RESIDENTS IN THE RESTORATION AND PROTECTION OF THE CHESAPEAKE BAY AND ITS RIVERS. 11088931 9999544 COMMUNITY STEWARDSHIP: INCREASING PUBLIC AWARENESS AND INVOLVEMENT IN ACTIVITIES THAT RESTORE AND PROMOTE MARYLAND'S NATURAL RESOURCES. 1104504 996303 ENVIRONMENTAL EDUCATION: STRIVING TO ADVANCE KINDERGARTEN THROUGH TWELFTH GRADE ENVIRONMENTAL EDUCATION THROUGH EXPERIENTIAL LEARNING, OUTDOOR EXPERIENCES AND CURRICULUM DEVELOPMENT. 25015220 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 X 39 0 1 42 1 0 0 0 0 0 1 1 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X X X JEANNE NELSON 4109742941 108 SEVERN AVENUE ANNAPOLIS MD 21403 JOSEPH E FARREN CHAIR 10.00 X X 0 0 0 ANTHONY MURRAY LEIGH JR TREASURER 5.00 X X 0 0 0 HON SENATOR PAMELA BEIDLE TRUSTEE 5.00 X 0 0 0 CORETTA BENNETT SECRETARY 5.00 X X 0 0 0 HON CHRISTOPHER M CORCHIARINO TRUSTEE 5.00 X 0 0 0 BRIAN M HART TRUSTEE 5.00 X 0 0 0 JOSH KURTZ TRUSTEE 5.00 X 0 0 0 HON DAVID FRASER-HIDALGO TRUSTEE 5.00 X 0 0 0 HENRY H HOPKINS ESQ TRUSTEE 5.00 X 0 0 0 JEFFREY HORTSMAN TRUSTEE 5.00 X 0 0 0 JASON D KEPPLER TRUSTEE 5.00 X 0 0 0 JOE KOCH TRUSTEE 5.00 X 0 0 0 ALEXANDER G NUNEZ ESQ VICE-CHAIR 5.00 X X 0 0 0 BRYAN S OFFUTT TRUSTEE 5.00 X 0 0 0 THOMASINA POIROT ESQ TRUSTEE 5.00 X 0 0 0 MATTHEW ROWE TRUSTEE 5.00 X 0 0 0 JOHN R VALLIANT TRUSTEE 5.00 X 0 0 0 DR ASTRID CALDAS TRUSTEE 5.00 X 0 0 0 VERNICE MILLER-TRAVIS TRUSTEE 5.00 X 0 0 0 JANA L DAVIS PHD PRESIDENT 40.00 X 179531 0 16466 JEANNE NELSON VP OF FINANCE AND ADMINIST 40.00 X 129648 0 19368 KACEY M WETZEL VP OF PROG. FOR OUTREACH/E 40.00 X 117514 0 14819 SADIE R DRESCHER VP OF PROGRAMS FOR RESTORA 40.00 X 117055 0 15127 SUZANNE ARMSTRONG VP OF DEVELOPMENT 40.00 X 105424 0 25392 649172 0 91172 3 0 1 0 0 92274 20732666 6646998 70940 27471938 1441624 1441624 22981179 23027513 462489 -46334 -462489 -508823 -508823 55456 92274 38613 16843 16843 20176 14351 5825 5825 28427407 0 0 955469 21071983 21071983 1484125 1484125 357672 91122 203394 63156 2146820 1556779 259028 331013 111032 80129 14103 16800 193755 138174 24089 31492 223555 148507 39838 35210 89785 59644 16000 14141 32505 32505 49800 33082 8874 7844 134945 134945 94930 63063 16916 14951 139522 92684 24863 21975 28187 18725 5023 4439 15344 10193 2734 2417 24063 15985 4288 3790 64356 42752 11468 10136 70600 46899 12581 11120 23630 15697 4211 3722 DEVELOPMENT 138962 138962 STAFF DEVELOPMENT 46179 30677 8229 7273 PUBLIC AFFAIRS 15000 15000 26556750 25015220 688144 853386 1903073 2283511 3924444 3697414 7319 15866 64913 71916 3404101 382082 3070219 3022019 26666518 33850220 22416 20294 35658902 42961240 977455 820657 14359725 19085912 1606797 1520790 7782 6245 16951759 21433604 X 16550544 18715614 2156599 2812022 18707143 21527636 35658902 42961240 1870657 949836 0 X X 0 1 X 1 1 1 X 13654712 15588689 15003723 21580040 27471938 93299102 13654712 15588689 15003723 21580040 27471938 93299102 93299102 286466 209885 329651 730810 1441624 2998436 2523 2523 96300061 0.96880 0.97590 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 618900 618900 2091547 288761 1802786 105735 93321 12414 587919 587919 3022019 OPERATING LEASE LIABILITY 6245 6245 X 29350738 949836 6000 955836 28394902 32505 32505 28427407 26530245 6000 6000 26524245 32505 32505 26556750 PART X, LINE 2: THE TRUST IS EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION. THE TRUST IS EXEMPT FROM PAYING FEDERAL INCOME TAX ON ANY INCOME EXCEPT UNRELATED BUSINESS INCOME. NO PROVISION HAS BEEN MADE FOR INCOME TAXES AS THE TRUST HAS HAD NO UNRELATED BUSINESS INCOME. THE TRUST FOLLOWS THE GUIDANCE OF ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WHICH CLARIFIES THE ACCOUNTING FOR THE RECOGNITION AND MEASUREMENT OF THE BENEFITS OF INDIVIDUAL TAX POSITIONS IN THE FINANCIAL STATEMENTS, INCLUDING THOSE OF NON-PROFIT ORGANIZATIONS. TAX POSITIONS MUST MEET A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT IN ORDER FOR THE BENEFIT OF THOSE TAX POSITIONS TO BE RECOGNIZED IN THE TRUST'S FINANCIAL STATEMENTS. THE TRUST ANALYZES TAX POSITIONS TAKEN, INCLUDING THOSE RELATED TO THE REQUIREMENTS SET FORTH IN IRC SEC. 501(C) TO QUALIFY AS A TAX EXEMPT ORGANIZATION, ACTIVITIES PERFORMED BY VOLUNTEERS AND BOARD MEMBERS, THE REPORTING OF UNRELATED BUSINESS INCOME, AND ITS STATUS AS A TAX-EXEMPT ORGANIZATION UNDER MARYLAND STATE STATUTE. THE TRUST DOES NOT KNOW OF ANY TAX BENEFITS ARISING FROM UNCERTAIN TAX POSITIONS AND THERE WAS NO EFFECT ON THE TRUST'S FINANCIAL POSITION OR CHANGES IN NET ASSETS AS A RESULT OF ANALYZING ITS TAX POSITIONS. FISCAL YEARS ENDING ON OR AFTER JUNE 30, 2021 REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. TREASURE THE CHESAPEAKE 147730 92274 55456 4100 30578 3935 147730 92274 55456 4100 30578 3935 38613 16843 1 SEE SCHEDULE I PART IV 21071983 0 RESTORATION, COMMUNITY STEWARDSHIP AND ENVIRONMENTAL EDUCATION VOLUNTEER STIPENDS 1484125 PART 1, LINE 2: AS PART OF ITS GRANT MONITORING EFFORTS, THE TRUST REQUIRES ALL GRANTEES TO FURNISH FINANCIAL REPORTS DETAILING ACTIVITIES AND EXPENSES. FOR LARGER GRANTS, THE TRUST REQUIRES GRANTEES TO FURNISH DETAILED PROJECT BUDGETS, PHASES GRANT PAYMENTS AND REQUIRES PERIODIC STATUS REPORTS BEFORE FINAL PAYMENTS. FURTHERMORE, ALL GRANTEES ARE REQUIRED TO REFUND ANY UNSPENT FUNDS AND THOSE WHO FAIL TO COMPLY WITH THE TRUST'S GRANT REQUIREMENTS LOSE ELIGIBILITY FOR FUTURE GRANTS. SCHEDULE I PART II: THIS LARGE (100+GRANTS) LIST IS AVAILABLE AT THE TRUST'S OFFICE. PER IRS INSTRUCTIONS, A TRUST'S INTERNAL WORDPROCESSING DOCUMENT OR PDF DOCUMENT IS NOT LISTED AS A PERMITTED ATTACHMENT FOR ELECTRONIC FILING. X X X 0 0 0 0 0 0 0 0 0 JANA L DAVIS PHD PRESIDENT 179531 0 0 0 0 0 10801 0 5665 0 195997 0 0 0 X 1 3600 X 3 21319 X COMPUTER EQUIPMENT 0 20217 X AUCTION ITEMS 0 17828 FAIR VALUE X ADVERTISING 0 7976 FAIR VALUE 0 1 0 FORM 990, PART V, LINE 2B: INDIVIDUALS WHO WORK FOR CHESAPEAKE BAY TRUST ARE EMPLOYED AND PAID BY MARYLAND ENVIRONMENTAL SERVICES, WHICH FILES ALL RELATED PAYROLL RETURNS AND ISSUES W-2S UNDER ITS EIN. THE TRUST DOES FILE PAYROLL RETURNS AND ISSUE W-2S UNDER ITS EIN, BUT ONLY TO PARTICIPANTS IN THE TRUST'S CHESAPEAKE CONSERVATION CORPS PROGRAM WHO RECEIVE STIPEND PAYMENTS. FORM 990, PART VI, SECTION B, LINE 11B EACH YEAR, PRIOR TO THE SUBMISSION OF THE TRUST'S FORM 990, EACH VOTING MEMBER OF THE BOARD OF TRUSTEES IS PROVIDED WITH A COPY OF THE FINAL FORM 990. EACH MEMBER HAS AT LEAST 10 BUSINESS DAYS TO REVIEW THE FORM, RAISE QUESTIONS, MAKE SUGGESTIONS AND ADDRESS ANY PROBLEMS OR CONCERNS WITH THE STAFF AND BOARD. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS, EMPLOYEES AND VOLUNTEERS THAT HAVE SIGNIFICANT DECISION-MAKING AUTHORITY ARE REQUIRED TO COMPLETE A QUESTIONNAIRE TO FULLY AND COMPLETELY DISCLOSE THE MATERIAL FACTS ABOUT ACTUAL OR POTENTIAL CONFLICTS OF INTEREST UPON INITIAL ASSOCIATION WITH THE TRUST AND ON AN ANNUAL BASIS. ADDITIONAL DISCLOSURE STATEMENTS ARE FILED IF AN ACTUAL CONFLICT EXISTS. FORM 990, PART VI, SECTION B, LINE 15 THE TRUST'S BOARD UTILIIZES INDEPENDENT SALARY SURVEY DATA PUBLISHED BY THE COUNCIL OF FOUNDATIONS (COF'S ANNUAL GRANTMAKERS SALARY AND BENEFITS REPORT) TO DETERMINE AND ESTABLISH REASONABLE COMPENSATION FOR THE TRUST'S EXECUTIVE DIRECTOR AND OTHER EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 AS PART OF THE ANNOTATED CODE OF MARYLAND, THE TRUST'S ENABLING LEGISLATION IS WIDELY AVAILABLE TO THE PUBLIC. THE TRUST'S ANNUAL FORM 990 RETURNS ARE MADE AVAILABLE TO THE PUBLIC ON THE TRUST'S WEBSITE, THROUGH THE GUIDESTAR WEBSITE AND THROUGH PUBLIC INSPECTION. THE TRUST'S ANNUAL REPORTS AND AUDITED FINANCIAL STATEMENTS ARE PROVIDED TO THE PUBLIC ON THE TRUST'S WEBSITE. THE TRUST'S BOARD IS SUBJECT TO THE SAME CONFLICT OF INTEREST REGULATIONS AND REPORTING REQUIREMENTS AS OTHER MARRYLAND STATE PUBLIC OFFICIALS, AS WELL AS ITS OWN CONFLICT OF INTEREST AND ETHICS REPORTING REQUIREMENTS. PART XII, LINE 2C THE PROCESS HAS NOT CHANGED.