2014-08-14T15:49:04-07:00 2013-09-30 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2012-10-01 946078420 Save The Bay SAVE 5104636850 1330 Broadway Oakland CA 94612 David Lewis 2014-08-14 true Douglas W Regalia P00186389 9253140390 2012 2015-11-30 17:44:51Z David Lewis 1330 Broadway 1800 Oakland CA 94612 3862428 false false X www.savesfbay.org X 1964 CA Save The Bay protects and restores San Francisco Bay for people and wildlife by re-establishing tidal marsh, preventing development and fill, improving Bay water qualify, and building an effective constituency of Bay supporters. 12 12 44 6500 0 3288068 3724908 200 100 19607 16741 -12342 87097 3295533 3828846 4500 4500 0 2020248 2407688 76697 215272 914880 1247820 1323979 3349265 3951439 -53732 -122593 3217745 3185229 224740 319204 2993005 2866025 X We engage more than 40,000 supporters, advocates and volunteers to protect the Bay, and inspire the next generation of environmental leaders by educating thousands of students annually. false false 1088828 Education and Outreach- Save The Bay provided information on San Francisco Bay and actively engaged the general public and our members to advance our mission, through mail and email communications, social networking, educational events and volunteer opportunities. Thousands of people accessed educational information about the Bay on our enhanced web site, and we introduced many individuals and businesses to the Bay through our expanded calendar of events. Our presence in the regional news media remains high, with significant print, radio and television coverage of our work on many issues, and on our education and restoration programs. Interest and participation in the organization continues to grow, with more than 50,000 members and supporters. We (continued on Schedule O) 1080777 4500 Restoration Campaigns- Save The Bay supported the research and outreach efforts of the San Francisco Bay Restoration Authority, a regional agency pursuing public funding for wetland restoration. We worked to re-establish 100,000 acres of restored tidal marsh habitat around San Francisco Bay through policy measures and a strong science-based program, enlisting volunteers to re-vegetate key sites. Our Community-based Restoration Program assists federal, state and local landowners of shoreline parcels to improve vital wetland habitat for endangered species and to adapt to climate change, including ecotone transition areas at former salt ponds in Hayward and Menlo Park, and at shoreline sites in Corte Madera, Oakland and Palo Alto. Participants engage in hands-on wetland restoration and stewardship (continued on Schedule O) 363541 Bay Protection- Save The Bays Clean Bay Project helped to reduce Bay pollution from cities and neighborhoods encouraging municipalities throughout the region to adopt pollution prevention best practices. We assisted a growing number of municipalities to enact restrictions on plastic bags and polystyrene food packaging, two of the largest components of trash entering the bay through runoff. We are monitoring cities progress complying with new regulatory requirements to reduce trash entering the Bay through storm water.Save The Bay provided information to local and regional residents about threats to fill in more of the bay development on restorable salt ponds in Redwood City, and on diked historic Baylands in Newark. We provided information to state and federal agencies regarding applicable regulations and policies, including sea level rise and adaptation to climate change. 2533146 true true false true false false false false false false true true false false true true true false false false false false false true true false false false false false false false false false false false false false false false false true false false false false false false false false false true 22 0 true 44 true false false false false false true true true true false 0 false false false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true true false CA X X X Robin Erickson 5104636850 1330 Broadway 1800 Oakland CA 94612 Sinclair White 1.00 0.00 X 0 0 0 Stephen Thompson 1.00 0.00 X 0 0 0 Paul Stone 1.00 0.00 X 0 0 0 Christoper Richard 1.00 0.00 X 0 0 0 Samuel Luoma 1.00 0.00 X 0 0 0 Lisa Hoyos 1.00 0.00 X 0 0 0 Ron Gonzales 1.00 0.00 X 0 0 0 Maureen Reilly 2.00 0.00 X X 0 0 0 Sandy Linder 1.00 0.00 X 0 0 0 Michael Katz 2.00 0.00 X X 0 0 0 Donnie Fowler 2.00 0.00 X X 0 0 0 Michael Gallagher 4.00 0.00 X X 0 0 0 David Lewis 40.00 0.00 X 137435 0 8253 Robin Erickson 35.00 0.00 X 82272 0 5459 Catherine Fox 40.00 0.00 X 102280 0 11911 Njambi Good 40.00 0.00 X 99372 0 4600 Janine Kraus 40.00 0.00 X 99260 0 5781 520619 36004 2 false false false Mal Warwick 2550 Ninth Street Suite 103 Berkeley CA 94710 consulting services 402527 1 468084 3256824 96767 3724908 Fees for service 100 100 100 16741 16741 0 0 0 0 116835 33582 83253 0 0 Other 3844 3844 3844 3828846 3944 16741 4500 4500 0 0 0 233419 111459 91567 30393 0 1795737 1238195 203532 354010 17469 12047 2713 2709 193847 132605 29980 31262 167216 111088 24481 31647 0 20467 20324 72 71 36775 36775 0 215272 215272 0 279860 261038 18822 15228 5090 10138 45976 36668 4402 4906 284156 220770 28189 35197 0 156648 107950 24098 24600 33789 31425 681 1683 0 13074 8827 2293 1954 0 0 31755 26384 2658 2713 15442 10415 3764 1263 Dues, licenses, service fees 32736 22626 4029 6081 In-kind professional services 91742 45000 46742 Printing and Publications 102669 47338 4045 51286 Postage and Shipping 103280 47720 3518 52042 60382 31677 17794 10911 3951439 2533146 503413 914880 X 461980 184274 15188 262518 313553 271028 747318 690265 136000 543000 190332 178799 0 0 0 0 20287 27121 262807 132880 112913 129927 0 1679448 1326595 0 0 17894 18494 3217745 3185229 82817 143957 141923 175247 224740 319204 X 2701911 2415525 291094 450500 2993005 2866025 3217745 3185229 -122593 -4387 X false true X true false X 2456103 3487267 2885903 3025301 3724908 15579482 0 0 2456103 3487267 2885903 3025301 3724908 15579482 170640 15408842 35196 14908 12043 19607 16672 98426 0 -10994 56612 1950 4703 3844 56115 15734023 0.97930 0.92470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 8580 5545 14125 3937314 3951439 347572 86893 false 267097 264365 281527 347572 1160561 1740842 9059 10052 2270 14125 35506 66774 66091 70382 86893 290140 435210 1915 2904 346 8580 13745 99633 99633 163174 163174 132880 -132880 129927 1326595 Accrued payroll liabilities 175247 175247 X 3824459 -4387 -4387 3828846 3828846 3951439 3951439 3951439 Part X Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, the Organization is required to report information regarding its exposure to various tax positions taken by the Organization and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that the Organization has adequately evaluated its current tax positions and has concluded that as of September 30, 2013 the Organization does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.The Organization has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the Organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. The Organization may periodically receive unrelated business income (such as sublease rental income, advertising revenue, or other unrelated revenue streams) requiring the Organization to file separate tax returns under federal and state statutes. If such conditions ever exist, the Organization will be obligated to accrue and remit the applicable taxes. X X X X X X X true Peridot Events 232 Bay Vista Sausalito CA 94965 Event planning false 116835 6519 110316 Stelter 10435 New York Des Moines IA 50322 Website Design false 12122 Carol Enters Co 9663 C Main Str Fairfax VA 22032 List Broker false 18530 Chapman Cubine 2000 15th St N Arlington VA 22201 Direct Mail false 637803 234760 403043 754638 271931 513359 Special Events 116835 116835 855 4000 27927 800 116835 116835 855 4000 27927 800 33582 83253 X 1 21930 FMV X Advertising 1 45000 FMV X Car donations 5 5025 FMV X Auction Items 100 42468 FMV X Beverages 1 4274 FMV false true true Part I, Line 32, Hire and Use of Third Parties Vehicle Donations-----------------Save The Bay is a participant in a vehicle donation program operated by a third-party agency which physically collects and subsequently sells donated vehicles and shares the proceeds with Save the Bay. Vendor is:Car Donation Services, Inc.4971 Pacheco Blvd.Martinez, CA 94553925-229-5444 Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TOWWW.GUIDESTAR.ORG (WHERE IT IS AVAILABLE FOR VIEWING AS AN ELECTRONIC COPY) AND ARE ALSO AVAILABLE AT THE ORGANIZATION'S OFFICE IN OAKLAND, CALIFORNIA (FOR A PHYSICAL INSPECTION). Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees COMPENSATION OF OTHER PERSONNEL AND KEY EMPLOYEES IS REVIEWED AT LEAST ANNUALLY BY MEMBERS OF MANAGEMENT (Generally by the Executive Director). EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES AND ALL RELATED BENEFITS. ALL DECISIONS ARE THEN reviewed and approved by the Board of Directors and DOCUMENTation is placed IN PERSONNEL FILES. Form 990, Part VI, Line 15a Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management MEMBERS OF THE BOARD OF DIRECTORS REVIEW THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL ANNUALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts MEMBERS OF THE BOARD OF DIRECTORS REVIEW ALL POTENTIAL CONFLICTS OF INTEREST AT LEAST ANNUALLY. THE EXECUTIVE DIRECTOR AND ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE (IN WRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THE ORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THE ORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Line 11b Form 990, Part VI, Line 11b: Form 990 Review Process FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS REVIEWED BYTHE ORGANIZATION'S MANAGEMENT, A MEMBER OF THE BOARD OF DIRECTORS, AND THE EXECUTIVEDIRECTOR. THIS GROUP OF INDIVIDUALS DISCUSSES THE CONTENTS OF THE RETURN WITHTHE OUTSIDE TAX PROFESSIONAL. After a full review (with modifications where necessary), the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final return which is then e-filed with the Internal Revenue Service. Form 990, Part III, Line 4d Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: Education and Outreach (continued) continue to upgrade our technology to improve the effectiveness and efficiency of our data management and customer relations, external communications, cultivation of supporters and development of resources. OTHER PROGRAM SERVICES 5: Restoration Campaigns (continued) activities at these shoreline restoration sites. This year they grew 35,000 plants in our two native plant nurseries, planted them in priority restoration sites, and removed invasive plants and trash. We enlisted 6,000 volunteers in these activities, including more than 1,500 middle and high school students and teachers and thousands of adults from community groups, businesses, and the general public. Save The Bay conducted educational Bay shoreline stewardship experiences and classroom preparation for students and teachers, including many from low-income households. We pioneered new program options to encourage repeat exposure and deeper science learning by participants, and continued to make our Watershed Education Curriculum available free to teachers on-line. We refined and improved these strong and popular programs though ongoing evaluation of program effectiveness and impact.