Form 990 for tax year 2022

Filed by BAY ORG.

Totals

Total revenue: $9,985,264
Total expenses: $10,641,255
Contributions and grants received: $1,354,288
Grants paid: $0
Program service revenue: $8,030,854
Investment income: -$2,657
Other revenue: $602,779
Total assets, end of year: $4,818,676
Total liabilities, end of year: $8,211,117
Net assets or fund balances, end of year: -$3,392,441
Program services expenses (Part IX): $8,828,125
Management and general expenses: $1,107,376
Fundraising expenses: $705,754
Program service expenses (Part III): $8,828,125

Program services were 83.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1b · Membership dues

$58,300
1c · Fundraising events

$13,501
1e · Government grants (contributions)

$1,001,589
1f · All other contributions, gifts and grants

$280,898
2a · Program service revenue: ADMISSION REVENUES

total $7,664,963 · related or exempt $7,664,963
2b · Program service revenue: CONTRACT REVENUES

total $199,503 · related or exempt $199,503
2c · Program service revenue: OTHER PROGRAM REVENUE

total $166,388 · related or exempt $166,388
3 · Investment income

total $343 · excluded $343
6a · Gross rents

real property $36,686
6b · Less rental expenses

real property $0
6c · Rental income or loss

real property $36,686
6d · Net rental income or loss

total $36,686 · excluded $36,686
7b · Less cost or other basis and sales expenses

other assets $3,000
7c · Gain or loss

other assets -$3,000
7d · Net gain or loss

total -$3,000 · excluded -$3,000
8a · Fundraising events: gross income

$57,575
8a · Fundraising events: contributions included on line 1c

$13,501
8b · Fundraising events: direct expenses

$114,709
8c · Net income from fundraising events

total -$57,134 · excluded -$57,134
10a · Gross sales of inventory

$938,025
10b · Cost of goods sold

$345,497
10c · Net income from sales of inventory

total $592,528 · related or exempt $592,528
11a · Other revenue: MISCELLANEOUS INCOME

total $30,699 · excluded $30,699
11e · Other revenue, total

$30,699

Functional expenses

Part IX, the statement of functional expenses.

5 · Compensation of officers, directors and key employees

total $500,243 · program services $451,254 · management and general $32,660 · fundraising $16,329
7 · Other salaries and wages

total $3,710,459 · program services $2,949,287 · management and general $589,067 · fundraising $172,105
9 · Other employee benefits

total $430,755 · program services $366,762 · management and general $50,566 · fundraising $13,427
10 · Payroll taxes

total $317,722 · program services $249,725 · management and general $53,635 · fundraising $14,362
11b · Fees: legal

total $13,762 · management and general $13,762
11c · Fees: accounting

total $55,000 · management and general $55,000
11g · Fees: other

total $261,067 · program services $196,879 · fundraising $64,188
12 · Advertising and promotion

total $145,170 · program services $124,292 · fundraising $20,878
13 · Office expenses

total $765,413 · program services $439,010 · management and general $236,666 · fundraising $89,737
14 · Information technology

total $148,238 · program services $138,582 · fundraising $9,656
16 · Occupancy

total $1,798,184 · program services $1,777,222 · management and general $20,730 · fundraising $232
17 · Travel

total $479,043 · program services $226,572 · management and general $7,166 · fundraising $245,305
19 · Conferences, conventions and meetings

total $27,964 · program services $11,043 · management and general $438 · fundraising $16,483
20 · Interest

total $300,171 · program services $294,168 · management and general $6,003
22 · Depreciation, depletion and amortization

total $745,638 · program services $724,338 · management and general $21,300
23 · Insurance

total $165,813 · program services $159,293 · management and general $3,293 · fundraising $3,227
24a · Other expenses: ANIMAL FOOD, FACILITIES

total $762,398 · program services $714,275 · management and general $8,331 · fundraising $39,792
24b · Other expenses: TAXES AND LICENSES

total $14,215 · program services $5,423 · management and general $8,759 · fundraising $33

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $1,167,990 · end of year $217,885
2 · Savings and temporary cash investments

beginning of year $642,634 · end of year $165,305
3 · Pledges and grants receivable

beginning of year $45,591 · end of year $29,713
4 · Accounts receivable

beginning of year $151,983 · end of year $377,099
8 · Inventories for sale or use

beginning of year $85,662 · end of year $131,084
9 · Prepaid expenses and deferred charges

beginning of year $165,854 · end of year $339,495
10a · Land, buildings and equipment: cost or other basis

$13,208,192
10b · Land, buildings and equipment: accumulated depreciation

$9,699,520
10c · Land, buildings and equipment, net

beginning of year $4,009,955 · end of year $3,508,672
15 · Other assets

beginning of year $55,940 · end of year $49,423
17 · Accounts payable and accrued expenses

beginning of year $1,808,037 · end of year $2,562,554
19 · Deferred revenue

beginning of year $49,236 · end of year $55,878
23 · Secured mortgages and notes payable

beginning of year $5,521,963 · end of year $5,442,685
24 · Unsecured notes and loans payable

beginning of year $149,422 · end of year $150,000
25 · Other liabilities

beginning of year $1,101,640 · end of year $0
27 · Net assets without donor restrictions

beginning of year -$2,304,689 · end of year -$3,392,441

Mission and programs · 2022

Mission

BAY ECOTARIUM IS THE LARGEST NON-PROFIT 501(C)(3) WATERSHED CONSERVATION GROUP IN THE SAN FRANCISCO BAY AREA COMMITTING TO GLOBAL CLIMATE RESILIENCE AND OCEAN CONSERVATION, INSPIRING ACTIONABLE ENVIRONMENTAL STEWARDSHIP LOCALLY, AND PROTECTING AND PRESERVING BIODIVERSITY AND ECOSYSTEMS, FROM SIERRA TO THE SEA.

Activities or mission (Part I)

TO PROTECT, RESTORE, AND INSPIRE CONSERVATION OF THE SAN FRANCISCO BAY AND ITS WATERSHED - FROM THE SIERRA TO THE SEA. SAN FRANCISCO'S LARGEST WATERSHED CONSERVATION GROUP, BAY.ORG IS A 501(C)(3) NOT-FOR-PROFIT THAT SPEAKS NOT JUST FOR THE BAY, LOCAL COASTAL WATERS, DELTA, RIVERS, AND WETLANDS, BUT ALSO FOR THE WILDLIFE AND PEOPLE WHO CALL THIS PLACE - THE LARGEST ESTUARY ON THE WEST COAST - THEIR HOME. BAY.ORG IS CHANGING THE RELATIONSHIP THAT PEOPLE HAVE WITH THE BAY BY UTILIZING TECHNOLOGY AND TAPPING INTO THE LIFESTYLE OF THE BAY AREA. WE ARE CHANGING THE CONVERSATION ABOUT CONSERVATION TO MAKE IT APPROACHABLE, ACHIEVABLE, AND FUN. THROUGH OUR FIVE UNIQUE DIVISIONS (AQUARIUM OF THE BAY, THE BAY INSTITUTE, SEA LION CENTER, ECOCENTER AT HERON'S HEAD PARK, BAY MODEL ALLIANCE), WE MOTIVATE BAY AREA RESIDENTS AND OUT OF TOWN VISITORS TO BECOME AGENTS OF CHANGE FOR A HEALTHY, THRIVING ECOSYSTEM.

PROGRAM #1: EXHIBITSBAY.ORG, WHICH OPERATES THE AQUARIUM OF THE BAY, IS ACCREDITED BY THE ASSOCIATION OF ZOOS AND AQUARIUMS. IT IS THE ONLY SMITHSONIAN AFFILIATED AQUARIUM IN THE STATE OF CALIFORNIA. IT PROVIDES APPROXIMATELY 500,000 VISITORS EACH YEAR WITH EXPERIENCES THAT EDUCATE AND INSPIRE CONSERVATION OF THE SAN FRANCISCO BAY AND ITS WATERSHED. IT IS OPEN TO THE PUBLIC 364 DAYS A YEAR. THE AQUARIUM DISPLAYS ABOUT 24,000 LOCAL MARINE AND TERRESTRIAL ANIMALS IN THEMED GALLERIES THAT FOCUS ON THE SAN FRANCISCO BAY AND REGIONAL HABITATS. THE AQUARIUM ADDRESSES RELEVANT ISSUES IN MARINE CONSERVATION AND CLIMATE CHANGE WITH EXHIBITRY IN SEVEN GALLERIES. THE GALLERIES FOCUS ON DISCOVERING THE BAY, HABITATS OF LOCAL FISH, INVERTEBRATES, AND ALGAE, AND INCLUDES INFORMATION ON NATIONAL MARINE SANCTUARIES. THE JELLIES GO WITH THE FLOW GALLERY DISPLAYS SIX SPECIES OF JELLYFISH ALONG WITH INFORMATION ON THEIR BIOLOGY, HABITATS, AND CONSERVATION. THE NEARSHORE TUNNEL GALLERY IS A 300-FOOT WALK-THROUGH TUNNEL FEATURING FISH AND INVERTEBRATES FOUND IN THE SHALLOWER WATERS OF THE SAN FRANCISCO BAY AREA. THE OCTOPUS AND FRIENDS GALLERY EXHIBITS OCTOPUS, CRABS, ROCKFISH, TURBAN SNAILS, AND OTHER INTERESTING INVERTEBRATES. THE SHARKS OF ALCATRAZ IS A 300-FOOT ACRYLIC TUNNEL DISPLAY FOCUSED ON LOCAL SHARKS, SKATES, RAYS, AND STURGEON. THE BAY LAB GALLERY FEATURES FISH, REPTILES, AMPHIBIANS, AND SMALL MAMMALS. IN THIS GALLERY, ALL OF THE ANIMAL DISPLAYS AND INTERACTIVES ARE DESIGNED TO EDUCATE VISITORS ABOUT CLIMATE CHANGE AND THE DEVASTATING EFFECT IT HAS ON ANIMAL POPULATIONS. THE FINAL DISPLAY THAT VISITORS ENCOUNTER ARE THE RIVER OTTERS. WATERSHED AMBASSADORS GALLERY, LIVE RIVER OTTERS, EDUCATIONAL ELECTRONIC GRAPHICS, AND STAFF PRESENTATIONS COMPLETE THE GUEST EXPERIENCE.

Expenses $7,541,519 · Revenue $7,366,615
PROGRAM #2: EDUCATIONBAY.ORG PROVIDES A VARIETY OF EDUCATION PROGRAMS FROM SCHOOL GROUPS, YOUTH GROUPS, FAMILIES, SCOUT TROOPS, AND VISITORS OF ALL AGES. EDUCATION PROGRAMS ARE ON THE AQUARIUM OF THE BAY PREMISES, AT SCHOOLS, AT THE SEA LION CENTER LOCATED AT PIER 39, AND AT THE ECOCENTER AT HERON'S HEAD PARK. THROUGH THE MANY K-12 PROGRAMS OFFERED AT THESE DIFFERENT LOCATIONS, BAY.ORG OFFERS FREE EDUCATION PROGRAMS FOR MORE THAN 20,000 STUDENTS, TEACHERS, AND CHAPERONES ANNUALLY. THESE EDUCATION PROGRAMS ARE OFFERED AT SCHOOLS WITHIN THE NINE BAY AREA COUNTIES (SAN FRANCISCO, SAN MATEO, SANTA CLARA, ALAMEDA, CONTRA COSTA, MARIN, SONOMA, NAPA, AND SOLANO). THESE CLASSES AND TOURS ARE INQUIRY-BASED, HANDS-ON, AND IMMERSIVE LEARNING EXPERIENCES THAT ARE AGE-APPROPRIATE AND LINKED WITH NEXT GENERATION SCIENCE STANDARDS (NGSS) FOR KINDERGARTEN THROUGH 12TH GRADE. THE NUMBER OF PARTICIPANTS TAKING PART IN THE BAY.ORG FREE EDUCATION PROGRAMS HAS INCREASED EACH YEAR SINCE 2001. ADDITIONALLY, BAY.ORG OFFERS TEACHER WORKSHOPS AND EVENTS ENCOURAGING TEACHERS TO ENGAGE THEIR STUDENTS FURTHER ABOUT THE SAN FRANCISCO BAY BEFORE AND AFTER THEIR EDUCATION PROGRAM. BAY.ORG'S EDUCATION DEPARTMENT ALSO OFFERS EVENING AND WEEKEND SLEEPOVER PROGRAMS FOR YOUTH AND SCOUT GROUPS. FOR SCOUT GROUPS, THE SLEEPOVER ACTIVITIES HELP FULFILL BADGE REQUIREMENTS. THE SEA LION CENTER, LOCATED DIRECTLY ABOVE PIER 39'S K-DOCK AND HOME OF THE WORLD-FAMOUS SEA LIONS, OFFERS FREE INTERPRETIVE AND K-12 CLASSROOM PROGRAMS AND EXHIBITS. THESE PROGRAMS AND EXHIBITS FOCUS ON THE CALIFORNIA SEA LIONS, THEIR HISTORY AT PIER 39, AS WELL AS WHAT EVERYONE CAN DO TO HELP THESE CHARISMATIC MAMMALS SURVIVE IN THEIR THREATENED HABITAT. AS PART OF THE BAY.ORG FREE EDUCATION PROGRAMS DESCRIBED ABOVE AT THE SEA LION CENTER, STUDENTS AND TEACHERS CAN PARTICIPATE IN A VARIETY OF AGE-APPROPRIATE HOUR-LONG CLASSROOM PROGRAMS. ADDITIONALLY, THE CENTER IS OPEN TO THE PUBLIC VISIT FOR FREE FROM 10 AM - 5 PM DURING THE SUMMER SEASON, AND 10 AM - 4 PM AT ALL OTHER TIMES OF THE YEAR. VISITORS AT THE SEA LION CENTER CAN VIEW EXHIBITS, TOUCH SEA LION PELTS AND LEARN FROM A NATURALIST WHO PROVIDES PRESENTATIONS HOURLY DURING SUMMER MONTHS. NATURALIST ARE ALSO STATIONED AT K-DOCK WITH AN INTERPRETIVE CART OF ARTIFACTS AND BINOCULARS TO ANSWER GUEST QUESTIONS. BAY.ORG PARTNERED WITH A BAY MODEL VISITOR CENTER, AN EDUCATION CENTER ADMINISTERED BY THE U.S. ARMY CORPS OF ENGINEERS, TO FORM THE BAY MODEL ALLIANCE. THROUGH THIS ALLIANCE, BAY.ORG OFFERS ENHANCED EDUCATION PROGRAMS ABOUT THE SAN FRANCISCO BAY AND THE SACRAMENTO-SAN JOAQUIN RIVER DELTA SYSTEM. THE ECOCENTER OF HERON'S HEAD PARK BECAME A NEW DIVISION OF BAY.ORG IN MARCH 2014. THE ECOCENTER IS AN INCREDIBLE SPACE FOR ENVIRONMENTAL EDUCATION, PUBLIC OUTREACH, AND CONNECTING PEOPLE WITH THE BEAUTY OF SAN FRANCISCO'S WILD LANDSCAPES. IT REPRESENTS SAN FRANCISCO'S BEST EXAMPLE OF SUSTAINABLE SOLUTIONS TO ADVERSE HUMAN IMPACTS ON THE ENVIRONMENT. IT IS A MODEL FOR GREEN BUILDING, SUSTAINABLE RESOURCE CENTER, ENVIRONMENTAL JUSTICE, AND EXPERIENTIAL LEARNING. THE ECOCENTER IS FREE TO VISIT AND OPEN TO THE GENERAL PUBLIC 4 DAYS PER WEEK, WEDNESDAY THROUGH SATURDAY. PROGRAMMING INCLUDES COLLEGE INTERNSHIPS IN COLLABORATION WITH CITY COLLEGE OF SAN FRANCISCO, AS WELL AS WEEKLY SCIENCE SATURDAY PROGRAMS IN COLLABORATION WITH THE SAN FRANCISCO DEPARTMENT OF RECREATION AND PARKS. IT ALSO PROVIDES FREE TOURS AND EDUCATIONAL PROGRAMS IN SCHOOL, YOUTH AND ADULT GROUPS.

Expenses $836,929 · Revenue $817,518
PROGRAM #3: FIELD CONSERVATIONTHE SAN FRANCISCO BAY HAS BEEN ALTERED DRASTICALLY FROM THE PRISTINE ESTUARY THAT EXISTED IN THE 1800S. HUNDREDS OF MILES OF EARTHEN DIKES BUILT AROUND THE BAY'S SALT MARSHES SERVED THEIR CONNECTION TO ITS TIDEWATERS. THE DIKED MARSHES WERE DRAINED AND CONVERTED TO AGRICULTURAL LANDS. THEIR SIZE WAS REDUCED BY ONE THIRD. AS A RESULT OF THIS WETLAND DESTRUCTION, THE BAY'S BIOLOGICAL PRODUCTIVITY PLUMMETED. ONE OF THE MAIN GOALS OF BAY.ORG IS TO EXPAND AND ACCELERATE THE EFFORT TO PROTECT AND RESTORE MANY OF THE WETLANDS THAT WERE DRAINED. FURTHER, BAY.ORG EMPLOYS SCIENTIFIC AND POLICY EXPERTISE TO PROMOTE REFORMS IN THE WAY CALIFORNIA MANAGES ITS WATER SUPPLIES AND PROTECTS THE ECOLOGICAL VALUES OF THE SAN FRANCISCO BAY-DELTA ESTUARY AND ITS WATERSHED. IN ADDITION, TO THE SAN FRANCISCO BAY AND ITS WATERSHED, BAY.ORG IS ENGAGED IN RESTORING THE RELATED COASTAL AND NEAR-SHORE OCEAN AREAS.

Expenses $449,677 · Revenue $439,249

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Ben BleimanBEN BLEIMAN

CHAIR

Total calculated

$0

Hours/week

1
Shailesh ShuklaSHAILESH SHUKLA

TREASURER

Total calculated

$0

Hours/week

1
Rosalind JacksonROSALIND JACKSON

SECRETARY

Total calculated

$0

Hours/week

1
Angelique TompkinsANGELIQUE TOMPKINS

BOARD MEMBER

Total calculated

$0

Hours/week

1
Edward UeberEDWARD UEBER

BOARD MEMBER

Total calculated

$0

Hours/week

1
Kay CarneyKAY CARNEY

BOARD MEMBER

Total calculated

$0

Hours/week

1
Dean MorehousDEAN MOREHOUS

BOARD MEMBER

Total calculated

$0

Hours/week

1
Jj HanleyJJ HANLEY

BOARD MEMBER

Total calculated

$0

Hours/week

1
Jacqueline MillerJACQUELINE MILLER

BOARD MEMBER

Total calculated

$0

Hours/week

1
Steven N MachtingerSTEVEN N MACHTINGER

BOARD MEMBER

Total calculated

$0

Hours/week

1
Harrison Hap C DunningHARRISON HAP C DUNNING

BOARD MEMBER

Total calculated

$0

Hours/week

1
George JacobGEORGE JACOB

PRESIDENT & CEO

Total calculated

$371,381

From this org

$364,035

From related orgs

$0

Other

$7,346

Hours/week

40

Schedule J breakdown matched by us

Base

$317,035

Bonus

$47,000

Other

$0

Deferred

$0

Nontaxable benefits

$7,346

Filer's total

$371,381
Paul NakamotoPAUL NAKAMOTO

VP OF GUEST EXPERIENCE

Total calculated

$173,586

From this org

$156,439

From related orgs

$0

Other

$17,147

Hours/week

40

Schedule J breakdown matched by us

Base

$144,439

Bonus

$12,000

Other

$0

Deferred

$0

Nontaxable benefits

$17,147

Filer's total

$173,586
Christopher LowCHRISTOPHER LOW

DIRECTOR OF FACILITIES

Total calculated

$165,828

From this org

$145,044

From related orgs

$0

Other

$20,784

Hours/week

40

Schedule J breakdown matched by us

Base

$145,044

Bonus

$0

Other

$0

Deferred

$0

Nontaxable benefits

$20,784

Filer's total

$165,828
Teppei TokuraTEPPEI TOKURA

CONTROLLER

Total calculated

$150,218

From this org

$145,087

From related orgs

$0

Other

$5,131

Hours/week

40

Schedule J breakdown matched by us

Base

$138,087

Bonus

$7,000

Other

$0

Deferred

$0

Nontaxable benefits

$5,131

Filer's total

$150,218
Jazmin CariolaJAZMIN CARIOLA

GENERAL MANAGER

Total calculated

$118,335

From this org

$110,296

From related orgs

$0

Other

$8,039

Hours/week

40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

1a · First-class or charter travel
1b · Written policy on the line-1a expenses
2 · Substantiation required before reimbursing expenses
3 · Compensation committee
3 · Approval by the board or compensation committee
7 · Other non-fixed payments

Answered no

4a · Severance or change-of-control payment
4b · Supplemental nonqualified retirement plan
4c · Equity-based compensation arrangement
5a · Pay contingent on this organization's revenues
5b · Pay contingent on a related organization's revenues
6a · Pay contingent on this organization's net earnings
6b · Pay contingent on a related organization's net earnings
8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A: THERE IS A WRITTEN POLICY REGARDING PAYMENT OR REIMBURSEMENT OR PROVISION FOR THE AUTHORIZED TRAVEL. THE CEO DETERMINES TRAVEL AUTHORIZATION AND TRAVELS AS IT BECOMES NECESSARY WITHIN THE WRITTEN POLICY.
PART I, LINE 7: GEORGE JACOB RECEIVED A BONUS PAYMENT OF $47,000. HIS BONUS IS APPROVED BY THE BOARD PERSONNEL COMMITTEE BASED ON HIS PERFORMANCE REVIEW. PAUL NAKAMOTO AND TEPPEI TOKURA RECEIVED A BONUS PAYMENT DECIDED BY GEORGE JACOB BASED ON THEIR PERFORMANCE REVIEW OF THE LAST 12 MONTHS. THE AMOUNTS ARE REPORTED ON SCHEDULE J, COLUMN B(II).

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type: form_990
Tax year: 2022
Filed: 2 November 2023
IRS schema version: 2022v5.0
Source object: 202303139349306200

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