2025-03-20T20:59:39-07:00 2024-06-30 270741376 HARSHWAL & COMPANY LLP 11405 W BERNARDO CT STE A SAN DIEGO CA 92127 990 2023-07-01 680120240 Baykeeper BAYK 5107359700 1736 Franklin Street 800 Oakland CA 94612 Sejal Choksi-Chugh Executive Director 2025-03-20 true true Sanwar Harshwal CPA P01249746 8589390017 X 2023 2025-03-06 01:10:19Z Sejal Choksi-Chugh 1736 Franklin Street 800 Oakland CA 946123423 2235804 false X https://baykeeper.org/ X 1987 CA BAYKEEPER USES SCIENCE, ADVOCACY, AND LAW TO DEFEND THE SAN FRANCISCO BAY FROM THE BIGGEST THREATS AND HOLD POLLUTERS ACCOUNTABLE TO CREATE HEALTHIER COMMUNITIES AND HELP WILDLIFE THRIVE. 8 8 14 143 0 1440608 2167591 651982 40723 16592 27255 -4153 -1756 2105029 2233813 0 0 1477427 1620438 0 364928 791268 501276 2268695 2121714 -163666 112099 2426668 2365688 828984 625582 1597684 1740106 SAN FRANCISCO BAYKEEPERS ("BAYKEEPER") MISSION IS TO DEFEND SAN FRANCISCO BAY FROM THE BIGGEST THREATS AND HOLD POLLUTERS ACCOUNTABLE. BAYKEEPERS FIELD INVESTIGATORS AND SCIENTISTS PATROL THE BAY TO IDENTIFY POLLUTERS AND UNCOVER THREATS. OUR LAWYERS AND POLICY ADVOCATES HOLD POLLUTERS ACCOUNTABLE AND REQUIRE GOVERNMENT AGENCIES TO STRENGTHEN LAWS. false false 1543352 40723 BAYKEEPER INVESTIGATES POLLUTION, STOPS POLLUTERS, AND ADVOCATES FOR GOVERNMENT AGENCIES TO ADOPT STRONGER, ENFORCEABLE POLICIES THAT WILL CREATE REAL PROTECTIONS FOR THE BAY. BAYKEEPER, FIGHTS FOR HEALTHY COMMUNITIES AND WILDLIFE IN AND AROUND SAN FRANCISCO BAY. SINCE 1989, WE HAVE SECURED 300 LEGAL AND POLICY WINS TO STOP POLLUTER AND CONDUCTED OVER 17,000 HOURS OF BOAT PATROLS TO INVESTIGATE POLLUTION.WE HAVE A STAFF OF SIXTEEN, A BOARD OF DIRECTORS WITH A BREADTH OF EXPERIENCE WITH THE BAY, AN EXPERT ADVISORY BOARD, A TEAM OF VOLUNTEER BOAT SKIPPERS, AND THE ONLY POLLUTION PATROL BOAT REGULARLY MONITORING AND INVESTIGATING POLLUTERS IN THE BAY.BAYKEEPER INCORPORATED AS A NONPROFIT, PUBLIC BENEFIT CORPORATION IN CALIFORNIA ON JANUARY 23, 1987, AS THE SAN FRANCISCO BAY-DELTA PRESERVATION ASSOCIATION, AND BECAME BAYKEEPER IN MAY 1989, THE FOURTH WATERKEEPER ORGANIZATION IN THE COUNTRY. FOR 36 YEARS, STANDING UP TO CONSTANT THREATS, BAYKEEPER HAS BEEN A FIERCE CHAMPION FOR SAN FRANCISCO BAY. FOR MORE INFORMATION, PLEASE VISIT US ONLINE AT BAYKEEPER.ORG. 1543352 true true false true false false false false false true true true false false true true true false false false false false false false true false false false false true false false false false false false false false true false false false false false false false false true 12 0 true 14 true false false false false false false false 0 false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true true false CA X X Sejal Choksi-Chugh 5107359700 1736 Franklin Street 800 Oakland CA 946123423 Sejal Choksi-Chugh Executive Dir. 40.00 0.00 X 171216 0 9107 Jonathan Rosenfield Science Director 40.00 0.00 117375 0 17357 Eliet Henderson Development Dir. 40.00 0.00 118075 0 13960 AMY DONOVAN FIN & ADMIN DIR 40.00 0.00 X 114687 0 13820 Mark Westlund Communication Dir. 40.00 0.00 118375 0 5878 ERIC BUESCHER MANAGING ATTORNEY 40.00 0.00 109287 0 13167 NICOLE SASAKI STAFF ATTORNEY 40.00 0.00 100435 0 12368 David Jedrzejek JD Chairman 1.00 0.00 X X 0 0 0 Evan Dreyer Treasurer 1.00 0.00 X X 0 0 0 Sandra Stewart Secretary 1.00 0.00 X X 0 0 0 Caroline Koch JD Director 1.00 0.00 X 0 0 0 MARK MCKEE Director 1.00 0.00 X 0 0 0 PETER MOLNAR Director 1.00 0.00 X 0 0 0 DIANE WALTON Director 1.00 0.00 X 0 0 0 BRENNA MOORHEAD Director 1.00 0.00 X 0 0 0 849450 85657 7 false true false Aqua Terra Aeris Law Group 4030 Martin Luther King Jr Way Oakland CA 94609 Environmental Law 280311 1 16304 8048 2143239 66033 2167591 FEE AND COST RECOVERY 541100 40723 40723 40723 27255 27255 0 0 0 0 16304 1991 -1991 0 235 235 235 0 2233813 40958 27255 0 0 0 0 325074 175669 124970 24435 0 1084108 876246 12916 194946 50193 42580 566 7047 57810 45475 3731 8604 103253 81623 6544 15086 0 38137 38137 39846 39846 0 0 0 59650 55946 794 2910 10868 4789 23 6056 27428 15422 3323 8683 45923 33900 2335 9688 0 140660 111303 8881 20476 9161 5889 656 2616 1979 1925 16 38 0 0 0 20783 17645 949 2189 11364 5549 5092 723 Donated Goods 50173 50173 Other expenses 16797 9542 1378 5877 Program Expense 15313 8518 1414 5381 Boat Operations 13194 13194 0 2121714 1543352 213434 364928 200979 152611 1197331 1005606 157813 346478 39450 42738 0 0 0 0 193770 257123 298590 217079 41425 81511 0 269880 288860 0 231905 106920 94115 83841 2426668 2365688 242245 277044 351389 238589 235350 109949 828984 625582 X 981442 1032326 616242 707780 1597684 1740106 2426668 2365688 112099 30323 X false true X true false X 1017806 1263614 2344401 1440608 2167591 8234020 0 0 1017806 1263614 2344401 1440608 2167591 8234020 164318 8069702 7919 7035 6676 16592 27255 65477 0 12711 339 118 9276 235 22679 8322176 1326475 0.96970 0.94330 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 456 2395 2851 2118863 2121714 256086 64022 false 221373 234133 263435 256086 975027 1462541 2837 2193 1832 2851 9713 55343 58533 65859 64022 243757 365636 1122 27 231 456 1836 269881 21384 2404 288861 250952 21301 2372 269881 290533 -37447 2134 250952 234222 58437 2126 290533 234272 -50 234222 1.00000 true false false 43005 34953 8052 254012 180553 73459 1573 1573 81511 288860 Operating Lease Liabilities 109949 109949 X 3290099 30323 1026376 1991 1058690 2231409 2404 2404 2233813 3147677 1026376 1991 1028367 2119310 2404 2404 2121714 Part X : FIN48 Footnote Baykeeper is a qualified organization exempt from federal income taxes and state franchise taxes under 501(c)(3) of the Internal Revenue Code (IRC) and 23701d of the California Revenue and Taxation Code, respectively.U.S. GAAP requires Baykeeper management to evaluate tax positions taken by Baykeeper and recognize a tax liability (or asset), if Baykeeper has taken an uncertain position that more likely than not, would not be sustained upon examination by Internal Revenue Service.Baykeeper is not aware of any uncertain tax positions as of June 30, 2024. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Fundraising Expenses $1991 Part XII, Line 2d: Other expenses and losses per audited F/S Fundraising Expenses $1991 false Various 16304 16304 1864 127 16304 16304 1864 127 1991 -1991 X X X false false false false false false false false false Sejal Choksi-Chugh Executive Dir. 171216 8467 640 180323 X 3 13869 FMV X AIRLINE CREDITS 1 50000 FMV X EVENT 5 2164 FMV false false false Form 990, Part VI, Section B, Line 11b A paid preparer prepares the 990, the financial officer reviews it and submits it to the Executive Director, the Finance Committee, and the Governance Committee for review and comment. The Executive Director and Treasurer approve it. In addition, the entire Board of Directors receives the 990 before the return is filed. Form 990, Part VI, Section B, Line 12c ANNUALLY, EACH BOARD MEMBER SUBMITS A CONFLICT OF INTEREST DISCLOSURE FORM, WHICH THE GOVERNANCE COMMITTEE REVIEWS. ANY ACTUAL OR APPARENT CONFLICT IS DISCUSSED WITH THAT BOARD MEMBER, INCLUDING THE NEED FOR RECUSAL. Form 990, Part VI, Section B, Line 15a THE BOARD OF DIRECTORS DETERMINES THE COMPENSATION OF THE EXECUTIVE DIRECTOR ANNUALLY FOLLOWING A PERFORMANCE REVIEW CONDUCTED BY THE GOVERNANCE COMMITTEE. COMPENSATION IS DETERMINED FOLLOWING REVIEW OF COMPARABILITY DATA, INCLUDING THE COMPENSATION AND BENEFITS SURVEY PUBLISHED ANNUALLY BY THE CENTER FOR NONPROFIT MANAGEMENT. FY24 INCLUDED DATA REVIEW BY OUTSIDE CONSULTANTS. ALL DELIBERATIONS AND DECISIONS ARE CONTEMPORANEOUSLY SUBSTANTIATED BY THE GOVERNANCE COMMITTEE AND THE BOARD OF DIRECTORS. Form 990, Part VI, Section B, Line 15b THE EXECUTIVE DIRECTOR WITH BOARD OF DIRECTORS APPROVAL DETERMINES THE COMPENSATION OF THE FINANCE DIRECTOR ANNUALLY FOLLOWING A PERFORMANCE REVIEW. COMPENSATION IS DETERMINED FOLLOWING REVIEW OF COMPARABILITY DATA, INCLUDING THE COMPENSATION AND BENEFITS SURVEY PUBLISHED ANNUALLY BY THE CENTER FOR NONPROFIT MANAGEMENT. FY24 INCLUDED DATA REVIEW BY OUTSIDE CONSULTANTS. ALL DELIBERATIONS AND DECISIONS ARE CONTEMPORANEOUSLY SUBSTANTIATED BY THE EXECUTIVE DIRECTOR AND GOVERNANCE COMMITTEE. Form 990, Part VI, Section C, Line 19 Other Organization Documents publicly available. Baykeeper makes its governing documents, policies, and financial statements available upon reasonable request. FORM 990, PART I, SUMMARY, LINE 22 - NET ASSETS OR FUND BALANCES THE INCREASE IN NET ASSETS, LIKE REVENUE, IS DUE TO THE MULTI-YEAR RESTRICTED REVENUE FOR PROGRAMMATIC WORK. FORM 990, PART I, SUMMARY, LINE 8 CONTRIBUTIONS AND GRANTS REVENUE IS SHOWING AN INCREASE DUE TO MULTI-YEAR RESTRICTED DONATIONS WHICH SUPPORT AN INCREASE IN PROGRAM STAFFING AND WHICH INCLUDE $492,000 RECEIVED IN THE CURRENT YEAR TO BE SPENT IN FY25 AND FY26. FORM 990, PART I, SUMMARY, LINE 9 and 17 PROGRAM SERVICE REVENUE AND OTHER EXPENSES ARE SHOWING A DECREASE DUE TO THE TIMING OF LITIGATION SETTLEMENT REVENUE AND OFFSETTING LITIGATION PROGRAM LEGAL COSTS. FORM 990, PART X, LINE 14; INTANGIBLE ASSETS INTANGIBLE ASSETS REPRESENTS RIGHT OF USE ASSETS FOR THE OFFICE SPACE LEASE. FORM 990, PART X, LINE 19; DEFERRED REVENUE DEFERRED REVENUE INCLUDES $202,000 OF LOAN FUNDS USED TO COVER LITIGATION EXPENSES IN CASES BAYKEEPER BRINGS AGAINST POLLUTERS. IF BAYKEEPER RECEIVES PAYMENTS WHEN THE LITIGATION IS RESOLVED, THE LOAN FUNDS MAY BE PAID BACK. IF BAYKEEPER RECEIVES NO PAYMENTS FROM RESOLVED LITIGATION, BAYKEEPER MAY KEEP FUNDS. FORM 990, PART X, LINE 25; OTHER LIABILITIES OTHER LIABILITIES REPRESENTS DEFERRED RENT LIABILITY FOR THE OFFICE SPACE LEASE.