2020-05-11T10:15:21-05:00 2019-06-30 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2018-07-01 526065757 CHESAPEAKE BAY FOUNDATION INC CHES 4102688816 6 HERNDON AVENUE ANNAPOLIS MD 214034503 William C Baker President 4102688816 2020-05-11 1 Richard J Locastro CPA P00288314 3019519090 75.103.231.202 2020-05-11 11:15:16 ED P 33DA4B33534C4D7C1853F02558DCFD93AEDB8771 FF16D77653F3D7C4C20B8532A1D3BA36122446EB 2018 2020-09-23 17:36:50Z William C Baker 6 HERNDON AVENUE ANNAPOLIS MD 214034503 37372192 0 X WWW.CBF.ORG X 1966 MD The Chesapeake Bay Foundation's (CBF) mission is to Save the Bay. See Schedule O. 30 29 277 68962 -53353 -54053 26494920 26413351 1441813 1547757 7210445 1720575 93478 155290 35240656 29836973 410531 310585 0 0 15097699 16934684 549931 658327 3616546 10434571 11376725 26492732 29280321 8747924 556652 116825477 118702708 8751620 7198868 108073857 111503840 X The Chesapeake Bay Foundation's (CBF) mission, simply stated, is to Save the Bay. See Schedule O for Continuation (page 51) 0 0 13100700 295886 507517 Environmental Protection and Restoration (EPR)The Environmental Protection and Restoration Department's primary objective is to drive significant improvements in the health of the Chesapeake Bay as measured by CBF's Bay Health Index. Consistent with the CBF strategic plan, this involves developing and recommending priorities for the organization's policy work, engaging our members and implementing restoration elements of the plan. The Program utilizes a combination of strategies to help achieve a reduction in Bay pollution, restoration of critical habitat, and better-managed fisheries. See Schedule O for Continuation (page 51) 6776722 14699 1040240 Education CBF's Education Department is responsible for leading students, teachers, and adults in hands-on, on-the-water, environmental education experiences about the Bay. Through education programs, our professional educators use innovative teaching methods to engage students in real-world issues and scientific inquiry, exciting and encouraging them to take action to protect our natural resources. Student Leadership courses during the summer further train student leaders from high schools across the region. See Schedule O for Continuation (page 52) 3207278 CommunicationsThe Communications Department's charge is to market CBF and its policy agenda, educate and engage the public, and mobilize support for organizational priorities and Bay restoration efforts. Communications also manages internal communications and public opinion research. See Schedule O for Continuation (page 53) 23084700 1 1 0 1 0 0 1 1 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 187 0 1 277 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 30 29 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AR CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OR PA RI SC TN UT VA WV WI X X David Fogle 4102688816 6 HERNDON AVENUE ANNAPOLIS MD 214034503 William C Baker President 40.00 X X 236014 0 22008 Harry T Lester Chair 4.00 X X 0 0 0 Jane P Batten Vice Chair 2.00 X X 0 0 0 Carolyn Groobey Vice Chair (through 01/19) 4.00 X X 0 0 0 Arnold I Richman Vice Chair 2.00 X X 0 0 0 R Bruce Bradley Trustee 1.00 X 0 0 0 George L Bunting Jr Trustee 1.00 X 0 0 0 W Russell G Byers Jr Trustee (through 01/19) 1.00 X 0 0 0 Keith D Campbell Trustee 1.00 X 0 0 0 Michael J Chiaramonte Trustee 4.00 X 0 0 0 Thomas M Davis III Trustee 1.00 X 0 0 0 Robert S Evans Trustee 1.00 X 0 0 0 Harry S Gruner Trustee 4.00 X 0 0 0 Ann Fritz Hackett Trustee (through 01/19) 1.00 X 0 0 0 Michael J Hanley Trustee 1.00 X 0 0 0 Christian Hodges Trustee (through 01/19) 1.00 X 0 0 0 Jeanne Trimble Hoffman Trustee 1.00 X 0 0 0 Ann D Horner Trustee (beginning 01/19) 1.00 X 0 0 0 Mark J Hourigan Trustee 1.00 X 0 0 0 Otis S Jones Trustee 1.00 X 0 0 0 Robert A Kinsley II Trustee 1.00 X 0 0 0 Burks B Lapham Trustee 1.00 X 0 0 0 Katie Z Leavy Trustee 4.00 X 0 0 0 Pamela B Murphy Trustee 1.00 X 0 0 0 Devan B Ogburn Trustee 1.00 X 0 0 0 Elizabeth Oliver-Farrow Trustee 1.00 X 0 0 0 Mark S Ordan Trustee 4.00 X 0 0 0 Anna R Pauletta Trustee (beginning 01/19) 1.00 X 0 0 0 Ann Pelham Trustee (beginning 01/19) 1.00 X 0 0 0 Anne B Shumadine Trustee (through 07/18) 1.00 X 0 0 0 J Sedwick Sollers III Trustee 4.00 X 0 0 0 Sandra E Taylor Trustee 1.00 X 0 0 0 Preston M White Trustee (beginning 01/19) 1.00 X 0 0 0 Susan P Wilmerding Trustee 1.00 X 0 0 0 Peter L Woicke Trustee (through 10/18) 1.00 X 0 0 0 Stephen M Wolf Trustee (beginning 01/19) 1.00 X 0 0 0 William A Agee III Secretary 40.00 X 145603 0 5678 David A Fogle Chief Financial Officer 40.00 X 189277 0 13586 Katharene P Snavely Vice President - Development 40.00 X 168212 0 7486 Thomas W Ackerman Vice President-Education 40.00 X 149286 0 6812 Robert J Beach Vice President - Communications 40.00 X 147407 0 22042 Jon A Mueller Vice President - Litigation 40.00 X 200008 0 7275 Alison H Prost Executive Director, Maryland 40.00 X 135089 0 21454 Darcelle H Wilson Director - Development 40.00 X 126753 0 4888 1497649 0 111229 19 0 1 0 The Production Advantage Inc 13873 Park Center Rd Suite 15 Oak Hill VA 20171 Mass Production Printing 1337768 Blackbaud Inc PO Box 930256 Atlanta GA 311930256 Software Implementation 594729 Beaconfire Red 2300 Clarendon Blvd 925 Arlington VA 22201 Media Consultants 419722 Quantified Ventures LLC 1875 Connecticut Ave 10FL Washington DC 20009 Environmental Consultants 401366 SC&H Group Inc PO Box 64271 Baltimore MD 212644271 IT Consultants 221259 15 309630 867528 1568624 23667569 1501317 26413351 Tuition and Education 900099 1040240 1040240 Farm Income 900099 240156 240156 Contract Income 900099 224448 224448 Workshop Income 900099 42913 42913 1547757 874930 -53353 928283 16821 16821 311174 0 311174 311174 311174 7920170 50757 7060595 64687 859575 -13930 845645 845645 159607 867528 409937 -250330 -250330 Miscellaneous 900099 51149 51149 Settlement fee income 900099 13487 13487 Credit card rebate 900099 12989 12989 77625 29836973 1547757 -53353 1929218 310585 310585 795414 228486 367035 199893 11330086 9472975 670819 1186292 391882 326919 23073 41890 3492622 2810339 286710 395573 924680 728143 88100 108437 88378 50800 19905 17673 112000 112000 253250 253250 658327 658327 230400 230400 2086260 1860031 201842 24387 183788 155824 9891 18073 3414613 2709835 137345 567433 880489 642655 112998 124836 353606 326565 10714 16327 534874 431768 70402 32704 365376 289816 36219 39341 206182 155510 29446 21226 1476128 1303415 86343 86370 398971 323633 51757 23581 Repairs & Maintenance 525861 486417 19245 20199 Memberships & dues 64772 49424 3508 11840 Stipends & honoraria 60511 60511 Donated Goods 24124 7443 16681 117142 100356 11323 5463 29280321 23084700 2579075 3616546 X 2656108 1986090 0 670018 6573 5169 16158113 14854719 12356999 12943327 810911 806285 82635 429400 583305 51140519 21005194 30320433 30135325 28788527 31177524 27629029 27960880 242857 236174 116825477 118702708 2315171 1885152 1199252 1208962 3667355 3059272 327222 1242620 1045482 8751620 7198868 X 36206381 34235332 25446564 30757721 46420912 46510787 108073857 111503840 116825477 118702708 X 556652 2851053 22278 X 0 1 X 1 1 1 X 19527320 22603162 20937874 26494920 26413351 115976627 19527320 22603162 20937874 26494920 26413351 115976627 6844034 109132593 820571 1442649 834067 1230371 1256278 5583936 0 14526 59339 24860 35729 77625 212079 121772642 8435164 0.89620 0.90220 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9234 304933 314167 28966154 29280321 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 256479 239848 295839 314167 1106333 250000 250000 250000 250000 1000000 1500000 21917 19234 16044 9234 66429 X X 12 940.00 3 2 1 144.00 5112 1 0 17000 X Decorative purposes only 0 61792667 70804 4352873 3201058 63015286 57758141 576335 6467859 3009668 61792667 52970231 663804 7005579 2881473 57758141 55313607 912345 -306112 2949609 52970231 56209935 142680 1646652 2685660 55313607 0.20760 0.60840 0.18400 1 0 11652006 11652006 27374037 13143062 14230975 12114476 7862132 4252344 30135325 Partnerships/Alternative Investments 24737363 F Beneficial Interest in Perpetual Trust 3223517 F 27960880 Split Interest Agreement 825936 Interest Rate Swap Obligation 219546 1045482 X 33799917 2851053 910076 432215 4193344 29606573 230400 230400 29836973 30369934 910076 409937 1320013 29049921 230400 230400 29280321 Part II, Line 9: A monetary value has not been placed on conservation easements; therefore, they are not included in financial statements. Part III, Line 4: A scale model of a Chesapeake Bay crabbing skiff hangs in the foyer of the Merrill Center. It is a reminder that CBF's mission is to Save the Bay, which includes restoring its bounty to levels that can support all the people who make a living on the Bay. Greeting visitors to the Merrill Center is a bronze and silver sculpture of an osprey, representing the fact that approximately one-quarter of all ospreys in the contiguous United States nest in the Chesapeake Bay region. Part V, Line 4: Endowment funds are used for donor restricted projects as well as to fund unrestricted activities. Donor restricted endowments are used for education in general, field education, farm operations, support and maintenance of facilities and boats, and restoration projects. It is the policy of the Foundation to spend 5% of a twelve quarter trailing average of the sum of accumulated investments. Part X, Line 2: For the years ended June 30, 2019 and 2018, the Foundation has documented its consideration of FASB ASC 740-10, Income Taxes, that provides guidance for reporting uncertainty in income taxes and has determined that no material uncertain tax positions qualify for either recognition or disclosure in the financial statements. Part XI, Line 2d - Other Adjustments: Special Event Expenses reported as an expense on the 409,937. financial statements and netted against revenue on the Form 990, Part VIII, line 8b. Unrealized gain on interest rate swap 22,278. Part XII, Line 2d - Other Adjustments: Special Event Expenses reported as an expense on the 409,937. financial statements and netted against revenue on the Form 990, Part VIII, line 8b. X X X X X X X 1 Lautman Maska Neill & Company 1730 Rhode Island Ave NW Ste 301 Washington DC 20036 Membership Consulting 0 3438714 186885 3251829 Beaconfire Red 2300 Clarendon Blvd Ste 925 Arlington VA 22201 Digital Consulting 0 1625349 471442 1153907 5064063 658327 4405736 AL AK AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI DC on the Half Shell 614584 553052 61532 14500 48390 1290 176959 BandsInSand 412551 314476 98075 6648 14136 33675 57415 56924 1027135 867528 159607 6648 28636 82065 58705 233883 409937 -250330 1 City of Hopewell 103 South Hopewell Street Hopewell VA 23860 546001354 Government 70000 Hopewell VA restoration Elizabeth River Project 475 Water Street Suite C103A Portsmouth VA 23704 541663058 501(c)(3) 5001 VA Lafayette oyster restoration Pennsylvania State University 401 Rider II Buldg 227 West Beaver Ave 401 State College PA 168014819 246000376 Government 11203 Systemic Solutions: Advancing Environmental Literacy & Supporting Clean Water Initiatives in the Susquehanna Watershed Quantified Ventures LLC 1875 Connecticut Ave NW 10th Fl Washington DC 20009 465296778 Other 138942 Bringing Pay for Success Models to Agricultural Conservation and Stormwater Compliance in PA Red Barn Consulting Inc 3050 Yellow Goose Road Lancaster PA 176011818 412024926 Other 29188 Promoting Regional grazing and Bringing Pay for Success Models to Agricultural Conservation and Stormwater Compliance in PA Rettew Associates Inc 3020 Columbia Avenue Lancaster PA 17603 231712637 Other 26080 Bringing Pay for Success Models to Agricultural Conservation and Stormwater Compliance in PA Shore Rivers Inc 114 S Washington Street Suite 301 Easton MD 21601 263187608 501(c)(3) 9073 Choptank River Habitat Focus Area Oyster restoration Virginia Forage & Grasslands Council 3599 Indian Oak Road Crewe VA 23930 541061472 501(c)(3) 10600 Promoting Regional grazing World Resources Institute 10 G Street NE Suite 800 Washington DC 20002 521257057 501(c)(3) 6154 Promoting Regional grazing 6 3 Part I, Line 2: Grant agreements require detailed project reports that are reviewed by departmental Financial Managers before payments are made. Program Managers will also review and approve the Grantee's Project Performance according to the details of the grant. X X X X X 0 1 0 0 0 0 0 1 0 William C Baker President 226480 0 150 0 9384 0 9384 0 12624 0 258022 0 0 0 William A Agee III Secretary 139861 0 148 0 5594 0 5594 0 84 0 151281 0 0 0 David A Fogle Chief Financial Officer 164629 0 148 0 24500 0 12535 0 1051 0 202863 0 0 0 Katharene P Snavely Vice President - Development 150064 0 148 0 18000 0 6337 0 1149 0 175698 0 0 0 Thomas W Ackerman Vice President-Education 143377 0 148 0 5761 0 5761 0 1051 0 156098 0 0 0 Robert J Beach Vice President - Communications 137763 0 163 0 9481 0 6083 0 15959 0 169449 0 0 0 Jon A Mueller Vice President - Litigation 178286 0 148 0 21574 0 7191 0 84 0 207283 0 0 0 Alison H Prost Executive Director, Maryland 128057 0 163 0 6869 0 5495 0 15959 0 156543 0 0 0 Part I, Line 4b A $10,000 contribution was made to David A. Fogle's 457F plan. Part I, Line 7 In addition to the bonuses listed on Schedule J, Part II, Darcelle H. Wilson's compensation on Part VII of the 990, included a bonus of 163. A Maryland Economic Development Corporation 521376562 2013-10-01 6195000 Refund 1998 Bonds 0 0 0 A 3097846 6195000 3097154 2000 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 1 0 0 NA 0 0 1 A 1 Schedule K, Part IV, line 2d: The Bond Year Five (First Installment) Arbitrage Rebate Compliance Report was completed on April 24, 2018 with an Evaluation Date of: September 30, 2018. Whitescarver Natural Resources Management LLC (WNRM) Bobby Whitescarver, owner of WNRM and husband of Jeanne Hoffman (board) 2836 Whitescarver Natural Resources Management, LLC was a subcontractor to CBF. 0 Sch L, Part IV, Transaction Details: Mr. Whitescarver was chosen as a subcontractor for his outstanding record of providing guidance and technical expertise regarding agriculture best management practices during his 32 year career with the Natural Resources Conservation Service. His first subcontract with CBF was signed in 2011, long before his wife became a CBF board member. X 4 1024 Fair market value X 120 Fair market value X 850 Fair market value X 100 1465630 Fair market value X Equip./supp. 31 21280 Fair market value X Food & bev. 22 8410 Fair market value X Prizes 6 4003 Fair market value 0 1 1 Part I, Column (b): The number of contributions received was reported in column B on part I. Part I, Line 32b: When necessary, licensed boat brokers are used to sell donated boats that are not used for operations. Form 990, Part I, Line 1 We define a saved Bay as having a score of 70 (out of 100) on CBF's State of the Bay health index. Thanks largely to a dramatic reduction in the amount of pollution entering the system, at 70 the Chesapeake Bay and its tributary rivers will be highly productive and in good health as measured by established water-quality standards. The result will be clear water, free of the impacts from toxic contaminants, and healthy oxygen levels, able to support living resources in all parts of the Bay. Founded in 1966, CBF is the largest regional conservation organization dedicated solely to saving a national treasure-the Chesapeake Bay and its rivers and streams. With headquarters in Annapolis, MD; state offices in MD, VA, PA, and DC; and educational centers and programs across the region; CBF works throughout the 64,000-square-mile Chesapeake watershed to: Educate - build an informed citizenry; Advocate - advance pollution reduction; Litigate - encourage enforcement of environmental law; and Restore - rebuild the Bay system's natural filters such as oysters, underwater grasses, and streamside forests. CBF is supported by more than 300,000 members and e-subscribers. Form 990, Part III, Line 4a Environmental Protection and Restoration (EPR), continued from page 2: To achieve its objectives, the department utilizes a team of lawyers, water quality and restoration scientists, outreach experts, citizen organizers, lobbyists, and policy specialists with expertise in fisheries, pollution reduction, land use, and agriculture. Their focus is local, state, and federal government policies; private sector practices; and citizen engagement. The Program develops and employs strategies and tactics designed to define the necessary governmental policies and programs, create the needed "political will" to ensure implementation of these policies and programs, and organizes CBF members to interact with decision-makers. When appropriate, the department uses the law as a tool to protect and preserve the Chesapeake Bay. Form 990, Part III, Line 4b Education, continued from page 2: Designed to engage tomorrow's environmental leaders, these students now participate in CBF events, share what they learned with peers, and create projects in their communities to better the environment. In addition, the Education Department conducts professional learning courses for educators throughout Maryland, Virginia, Pennsylvania, and the District of Columbia. Known as Chesapeake Classrooms, these courses provide teachers first-hand experience on local waterways and help them to develop lesson plans that incorporate Bay studies. The department also teaches principals and school administrators through our Principal Environmental Leadership Courses. These courses increase support for school-wide environmental education programs. Furthermore, the department helps to educate elected officials, policy makers, journalists, and other community leaders and advocates through on-the-water field experiences. These trips inform influential members of the community about the issues facing the Bay and the ways that they can help further the Bay's restoration. Form 990, Part III, Line 4c Communications, continued from page 2: Communications' tactics are to develop well-researched messages and deliver them through integrated channels, including: publications such as CBF's member magazine, brochures, and regular and special reports; earned, paid, or donated media; digital media, including the CBF website, social media, and outbound e-mails; and any other forms of direct or indirect communications with our members and the public at large. The Communications Department is organized around four primary functional areas: creative services; media; digital communications, and integrated communications/marketing. Form 990, Part VI, Section B, line 11b An independent audit firm was engaged to conduct the financial statements' audit and to assist in preparing the Form 990. The Chief Financial Officer and Finance staff directly participated in preparing the form, drafting responses to questions and reviewing the Form 990 in draft. The Chief Financial Officer then reviewed it with the President and Chairman of the Audit and Finance Committee. The 990 was provided to the Audit and Finance Committee, comprised of Board of Trustee members, for their review and comments, after which it was sent to the full Board before being electronically filed with the IRS. Form 990, Part VI, Section B, line 12c Each Trustee, officer, key employee and employees in positions to obligate CBF are required to review a copy of the conflict of interest policy annually and complete a disclosure form identifying any relationship positions or circumstances which he or she believes could contribute to a conflict. The conflict of interest disclosure form is completed, signed and returned to the Chief Financial Officer who notifies the Chairman of the Audit and Finance Committee and the General Counsel of any concerns. This process is also covered in orientation sessions held for new Trustees as well as for new employees. If items arise during Board meetings that are conflicts of interest, the board member having possible conflicts of interest cannot vote or participate in Board or Committee deliberations on the subject or be counted toward meeting a quorum. However, they may answer questions. Form 990, Part VI, Section B, line 15 During the annual budget approval meeting of the Audit and Finance Committee of the Board of Trustees, the Committee reviews and approves the salary and any proposed pay increase for the President and key employees. Compensation related decisions are documented within the minutes. The committee will provide this information to the full board for approval. The President's last compensation review took place in September 2019. Generally, compensation for all staff is independently reviewed and determined annually based on performance evaluation, and analysis of comparable data obtained from industry resources and peer organizations. An overall increase pool, based on market data, is approved by the Committee for use in the process. In addition, the Chief Financial Officer and Vice President of Human Resources informally review and approve all staff alignment to ensure consistency and continuity of various positions within the appropriate pay grades and ranges. Form 990, Part VI, Section C, line 19 CBF's governing documents and conflict of interest policy are available to the public upon request using contact information on the website. Audited financial statements, the Form 990, and the Annual Report can be found on CBF's website. Audited financial statements and the Form 990 are also filed with state charitable solicitation registrations, and are also available through not-for-profit internet portals such as Guidestar and Charity Navigator. Form 990, Part XI, line 9: Unrealized gain on interest rate swap 22,278.