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      <ReconcilationRevenueExpenses>-130875</ReconcilationRevenueExpenses>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementConsolidated>X</FinancialStatementConsolidated>
      <FederalGrantAuditRequired>true</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>true</FederalGrantAuditPerformed>
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        <CurrentTaxYear>7129</CurrentTaxYear>
        <Total>366290</Total>
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      <OtherIncome170>
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        <Total>89132</Total>
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      <AreRelatedOrgsListedScheduleR>false</AreRelatedOrgsListedScheduleR>
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      <ExcessOrDeficitForYear>-130875</ExcessOrDeficitForYear>
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        <Explanation>CONSERVATION EASEMENTS ARE NOT INCLUDED IN THE REVENUE AND EXPENSE STATEMENT OR ON THE BALANCE SHEET. THEY ARE DISCLOSED IN THE NOTES TO THE FINANCIAL STATEMENTS.</Explanation>
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        <Identifier>ORGANIZATION'S MISSION</Identifier>
        <ReturnReference>FORM 990 - ORGANIZATION'S MISSION</ReturnReference>
        <Explanation>COASTAL BEND BAYS &amp; ESTUARIES PROGAM IS DEDICATED TO PROTECTING AND RESTORING BAYS AND ESTUARIES OF THE TEXAS COASTAL BEND. COASTAL BEND BAYS AND ESTUARIES REMAIN A VITAL PART OF THE ENVIRONMENTAL AND ECONOMIC LANDSCAPE BY PRESERVING AND ENHANCING THEIR ROLES AS A RECREATIONAL RESOURCE, INTERNATIONAL SEAPORT, AND HABITAT FOR FISH AND WILDLIFE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ALL OTHER ACHIEVEMENTS DESCRIPTION</Identifier>
        <ReturnReference>FORM 990, PAGE 2, PART III, LINE 4D</ReturnReference>
        <Explanation>THE COASTAL BEND BAYS &amp; ESTUARIES PROGRAM FUNCTIONS AS THE ORGANIZATION RESPONSIBLE FOR IMPLEMENTING TEXAS COMPREHENSIVE CONSERVATION AND MANAGEMENT PLANS (TCCMP) FOR THE TEXAS COMMISSION ON ENVIRONMENTAL QUALITY (TCEQ). TCCMP WAS DESIGNATED AS THE RESPONSIBLE ENTITY UNDER THE TEXAS ESTUARIES ACT. THE MAIN PURPOSE OF THE TCCMP IS TO PROTECT AND RESTORE THE HEALTH AND PRODUCTIVITY OF THE BAYS AND ESTUARIES WHILE SUPPORTING CONTINUED ECONOMIC GROWTH AND PUBLIC USE OF THE BAYS.</Explanation>
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      <GeneralExplanation>
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        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>THE FORM 990 IS ONLY REVIEWED BY THE EXECUTIVE DIRECTOR AND THE BUSINESS MANAGER. HOWEVER, IT IS AVAILABLE TO THE GOVERNING BOARD IF THEY CHOOSE TO REVIEW IT.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR TOP OFFICIAL</Identifier>
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        <Explanation>THE BOARD OF DIRECTORS APPOINTS A SUBCOMMITTEE TO REVIEW THE PERFORMANCE OF THE EXECUTIVE DIRECTOR ON AN ANNUAL BASIS.</Explanation>
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      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION PROVIDES GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST. INDEPENDENT ANNUAL AUDIT AND MONTHLY INTERNAL FINANCIAL STATEMENTS ARE POSTED ON THE ORGANIZATION'S WEBSITE.</Explanation>
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</Return>