2026-02-25T20:24:34-08:00 2025-06-30 270741376 HARSHWAL & COMPANY LLP 11405 W BERNARDO CT STE A SAN DIEGO CA 92127 990 2024-07-01 680120240 Baykeeper BAYK 5107359700 1736 Franklin Street Ste 800 Oakland CA 94612 Sejal Choksi-Chugh Executive Director 2026-02-25 true true Sanwar Harshwal CPA P01249746 8589390017 X 2024 2025-03-06 01:10:19Z Sejal Choksi-Chugh 1736 Franklin Street Ste 800 Oakland CA 946123423 4223133 false X https://baykeeper.org/ X 1987 CA BAYKEEPER USES SCIENCE, ADVOCACY, AND LAW TO DEFEND THE SAN FRANCISCO BAY FROM THE BIGGEST ENVIRONMENTAL THREATS AND TO CREATE HEALTHIER COMMUNITIES AND HELP WILDLIFE THRIVE. 10 10 18 317 0 2167591 2819880 40723 1281584 27255 37685 -1756 -21871 2233813 4117278 0 0 1620438 2059962 0 422094 501276 1039722 2121714 3099684 112099 1017594 2365688 4026470 625582 1239279 1740106 2787191 SAN FRANCISCO BAYKEEPERS ("BAYKEEPER") MISSION IS TO DEFEND SAN FRANCISCO BAYS COMMUNITIES AND WILDLIFE FROM THE BIGGEST ENVIRONMENTAL THREATS. BAYKEEPERS FIELD INVESTIGATORS AND SCIENTISTS PATROL THE BAY TO UNCOVER THOSE THREATS. OUR LAWYERS REDUCE ENVIRONMENTAL PROBLEMS AT THE SOURCE AND ADVOCATE FOR AGENCIES TO STRENGTHEN LAWS. false false 2443811 1281584 BAYKEEPER INVESTIGATES ENVIRONMENTAL THREATS AND ADVOCATES FOR AGENCIES TO ADOPT STRONGER POLICIES THAT WILL PROTECT COMMUNITIES AND WILDLIFE IN AND AROUND SAN FRANCISCO BAY. SINCE 1989, WE HAVE SECURED 300 WINS AND CONDUCTED OVER 17,000 HOURS OF BOAT PATROLS TO INVESTIGATE ENVIRONMENTAL PROBLEMS.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 PATROL BOAT REGULARLY MONITORING AND INVESTIGATING ENVIRONMENTAL ISSUES 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 37 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. 2443811 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 17 0 true 18 true false false false false false false false 0 false false false false false false false X 10 10 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 Ste 800 Oakland CA 946123423 Sejal Choksi-Chugh Executive Dir. 40.00 0.00 X 187448 0 11507 ERIC BUESCHER MANAGING ATTORNEY 40.00 0.00 131483 0 14529 AMY DONOVAN FIN & ADMIN DIR 40.00 0.00 X 121565 0 19940 Jonathan Rosenfield Science Director 40.00 0.00 120599 0 18993 Eliet Henderson Development Dir. 40.00 0.00 122799 0 14987 Mark Westlund Communication Dir. 40.00 0.00 123099 0 6151 NICOLE SASAKI SR. STAFF ATTORNEY 40.00 0.00 111750 0 13331 David Jedrzejek JD Chairman 1.00 0.00 X X 0 0 0 MARK MCKEE 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 Ellen Kobori Director 1.00 0.00 X 0 0 0 Evan Dreyer 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 Diane Livia Director 1.00 0.00 X 0 0 0 918743 99438 8 false true false Shute Mihaly & Weinberger LLP 396 Hayes St San Francisco CA 94102 Environmental Law 291473 1 348172 70788 2400920 95380 2819880 FEE AND COST RECOVERY 541100 1281584 1281584 1281584 37685 37685 0 0 0 0 80357 348172 105855 -25498 0 3627 3627 3627 0 4117278 1285211 37685 0 0 0 0 364003 192468 132270 39265 0 1400285 1152944 16928 230413 55884 45363 657 9864 113368 87015 7651 18702 126422 97098 8513 20811 0 506150 503714 2436 39848 39848 0 0 2454 2454 98518 98287 67 164 13732 8915 37 4780 21363 11193 1624 8546 96943 55850 4102 36991 0 89082 68532 5966 14584 23297 19223 1152 2922 0 7917 7642 146 129 0 0 31509 28695 817 1997 15254 6229 8166 859 Program Expense 28664 27820 607 237 Other expenses 23188 12678 338 10172 Donated Goods 21658 21658 Boat Operations 20145 20145 0 3099684 2443811 233779 422094 152611 562816 1005606 2090111 346478 100000 42738 90621 0 0 0 0 257123 396872 301165 245650 81511 55515 0 288860 320321 0 106920 324662 83841 85552 2365688 4026470 277044 517353 238589 366702 109949 355224 625582 1239279 X 1032326 2297553 707780 489638 1740106 2787191 2365688 4026470 1017594 29491 X false true X true false X 1263614 2344401 1440608 2167591 2819880 10036094 0 0 1263614 2344401 1440608 2167591 2819880 10036094 55494 9980600 7035 6676 16592 27255 37685 95243 0 339 118 9276 235 83984 93952 10225289 2426799 0.97610 0.96970 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 1898 16265 18163 3081521 3099684 304984 76246 false 234133 263435 256086 304984 1058638 1587957 2193 1832 2851 18163 25039 58533 65859 64022 76246 264660 396990 27 231 456 1898 2612 288861 33914 2454 320321 269881 21384 2404 288861 250952 21301 2372 269881 290533 -37447 2134 250952 234222 58437 2126 290533 1.00000 true false false 43005 43005 256586 201071 55515 1574 1574 55515 320321 Operating Lease Liabilities 355224 355224 X 5263172 29491 1013002 105855 1148348 4114824 2454 2454 4117278 4216087 1013002 105855 1118857 3097230 2454 2454 3099684 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 the Internal Revenue Service.Baykeeper is not aware of any uncertain tax positions as of June 30, 2025. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Fundraising Expenses $105855 Part XII, Line 2d: Other expenses and losses per audited F/S Fundraising Expenses $105855 false 35th Anniversary 270846 215961 54885 22000 16028 36128 Bay Celebration 91703 66231 25472 5000 9253 17111 2 65980 65980 335 428529 348172 80357 27000 25281 53574 105855 -25498 X X X false false false false false false false false false Sejal Choksi-Chugh Executive Dir. 187448 9152 2355 198955 X 4 10128 FMV X Airline Credits 1 20000 FMV X Event Supplies 50 65253 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 AND OFFICER 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. PREVIOUS YEAR'S DATA WAS ALSO REVIEWED 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. PREVIOUS YEAR'S DATA WAS ALSO REVIEWED 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 and policies available upon reasonable request and financial statements are available upon reasonable request and on own website. FORM 990, PART I, SUMMARY, LINE 22 - NET ASSETS OR FUND BALANCES THE INCREASE IN NET ASSETS, LIKE REVENUE, IS DUE TO THE DONATIONS DESIGNATED FOR LEGAL RESERVES AND PROGRAMMATIC WORK. FORM 990, PART I, SUMMARY, LINE 8 CONTRIBUTIONS AND GRANTS REVENUE IS SHOWING AN INCREASE DUE TO DONATIONS WHICH SUPPORT LEGAL RESERVES AND FUTURE YEAR'S PROGRAMATIC EXPENSES. 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 NOPAYMENTS FROM RESOLVED LITIGATION, BAYKEEPER MAY KEEP FUNDS. DEFERRED REVENUE ALSO INCLUDES $165,000 OF UNEARNED REVENUE. FORM 990, PART X, LINE 25; OTHER LIABILITIES OTHER LIABILITIES REPRESENTS DEFERRED RENT LIABILITY FOR THE OFFICE SPACE LEASE.