<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-04-15T21:03:18-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>270741376</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HARSHWAL &amp; COMPANY LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>11405 W BERNARDO CT STE A</AddressLine1Txt>
        <CityNm>SAN DIEGO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92127</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>680120240</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Baykeeper</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BAYK</BusinessNameControlTxt>
      <PhoneNum>5107359700</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1736 Franklin Street 800</AddressLine1Txt>
        <CityNm>Oakland</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94612</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Sejal Choksi-Chugh</PersonNm>
      <PersonTitleTxt>Executive Director</PersonTitleTxt>
      <SignatureDt>2024-04-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>Sejal</PersonFirstNm>
        <PersonLastNm>Choksi-Chugh</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Sanwar Harshwal CPA</PreparerPersonNm>
      <PTIN>P01249746</PTIN>
      <PhoneNum>5104525051</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="9">
    <IRS990 documentId="IRS990" referenceDocumentId="IRS990ScheduleO" softwareId="22015553" softwareVersionNum="2022v5.0">
      <PrincipalOfficerNm>Sejal Choksi-Chugh</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>1736 Franklin Street 800</AddressLine1Txt>
        <CityNm>Oakland</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>946123423</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>2118458</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>https://baykeeper.org/</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1987</FormationYr>
      <LegalDomicileStateCd>CA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>Baykeeper uses science, advocacy, and law to defend the San Francisco Bay from the biggest threats and hold polluters accountable to create healthier communities and help wildlife thrive.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>7</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>7</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>17</TotalEmployeeCnt>
      <TotalVolunteersCnt>274</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>2344401</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>1440608</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>212900</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>651982</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>6676</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>16592</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>6079</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>-4153</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>2570056</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>2105029</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>1301339</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>1477427</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>340679</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>379094</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>791268</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>1680433</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>2268695</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>889623</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-163666</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>2200661</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>2426668</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>457845</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>828984</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1742816</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1597684</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>Baykeeper uses science, advocacy, and law to defend the San Francisco Bay from the biggest threats and hold polluters accountable to create healthier communities and help wildlife thrive.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>1718857</ExpenseAmt>
      <RevenueAmt>651982</RevenueAmt>
      <Desc>SAN FRANCISCO BAYKEEPERS ("BAYKEEPER") MISSION IS TO DEFEND SAN FRANCISCO BAY FROM THE BIGGEST THREATS AND HOLD POLLUTERS ACCOUNTABLE. BAYKEEPERS FIELD INVESTIGATORS AND SCIENTISTS PATROL THE BAY TO IDENTIFY POLLUTERS AND UNCOVER THREATS. OUR LAWYERS AND POLICY ADVOCATES HOLD POLLUTERS ACCOUNTABLE AND REQUIRE GOVERNMENT AGENCIES TO STRENGTHEN LAWS. BAYKEEPER INVESTIGATES POLLUTION: Baykeeper is the only organization that patrols San Francisco Bay to investigate and stop pollution. We regularly patrol the Bay on the Baykeeper boat, and by plane, kayak, and with our drone. Our scientists identify threats to the Bay and gather evidence of pollution and investigate tips from the public to our pollution hotline. And when we find pollution, our advocates and lawyers take action to hold the polluters accountable and stop them from harming the Bay and the people of the Bay Area.Stops polluters: Baykeeper holds polluters accountable by enforcing the Clean Water Act and other laws that protect the Bay and its people. We require polluters to comply with the law, and we make sure they fix their pollution problems to stop harming the Bay. Strengthens laws: Baykeeper advocates for government agencies to adopt stronger, enforceable policies that will create real protections for the Bay.Fights for healthy communities: Baykeeper's scientists, lawyers, and policy advocates have worked in coalition with neighborhood organizations to stop polluters in every region of the Bay, including Bayview Hunters Point, Richmond, Oakland, the South Bay, and Delta. Baykeeper has won over 200 Clean Water Act lawsuits that protect the Bay and the Bay Area from industrial pollution. Since its inception, Baykeeper has generated hundreds of millions of dollars to improve the quality of life in Bay shoreline communities, and to support the work of organizations within communities disproportionately affected by pollution.Defends wildlife and prepares for climate change: Baykeeper uses science, advocacy, and the law to protect the Bay's shoreline and vibrant wetlands, ensure that there is a healthy level of sand and sediment on the Bay floor, and make sure that enough freshwater flows into the Bay to keep it from getting too salty to support life. By defending the Bay's natural ecological balance, Baykeeper makes sure that residents of the Bay Area both human and animal will thrive for generations to come.Baykeeper has won critical victories at the national, regional and local level for San Francisco Bay. Since 1989, we have: Secured 280 legal wins to stop polluters; Conducted over 15,000 hours of boat patrols to investigate pollution; Required 10 cities to reduce sewage spills by 75%; Got 14 new state laws passed to stop oil spills; Generated $100 million to restore San Francisco Bay; and Mapped 300 miles of shoreline to plan for sea level rise in the Bay.We have a staff of fourteen with scientific and legal expertise,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 pollution patrol boat regularly monitoring and investigating polluters 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 35 years, standing up to constant threats and major polluters, Baykeeper has been a fierce champion for San Francisco Bay. For more information, please visit us online at baykeeper.org.</Desc>
      <TotalProgramServiceExpensesAmt>1718857</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="IRS990ScheduleA">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="IRS990ScheduleB">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd referenceDocumentId="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentId="IRS990ScheduleC">true</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd referenceDocumentId="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="IRS990ScheduleD">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="IRS990ScheduleD">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="IRS990ScheduleD">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="IRS990ScheduleD">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="IRSScheduleD">true</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="IRS990ScheduleD">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="IRS990ScheduleD">true</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="IRS990ScheduleD">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="IRS990ScheduleD">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="IRS990ScheduleD">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="IRS990ScheduleD">true</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="IRS990ScheduleD">true</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="IRS990ScheduleD">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="IRS990ScheduleG">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="IRS990ScheduleG">true</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="IRS990ScheduleG">false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd referenceDocumentId="IRS990ScheduleJ">true</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd referenceDocumentId="IRS990ScheduleM">true</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd referenceDocumentId="IRS990ScheduleM">false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>12</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>17</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <Form8282FiledCnt>0</Form8282FiledCnt>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>false</Form8899Filedind>
      <Form1098CFiledInd>false</Form1098CFiledInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>7</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>7</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <OwnWebsiteInd>X</OwnWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>Sejal Choksi-Chugh</PersonNm>
        <PhoneNum>5107359700</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1736 Franklin Street 800</AddressLine1Txt>
          <CityNm>Oakland</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>946123423</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>Sejal Choksi-Chugh</PersonNm>
        <TitleTxt>Executive Dir.</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>163173</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>5521</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Jonathan Rosenfield</PersonNm>
        <TitleTxt>Science Director</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <ReportableCompFromOrgAmt>111331</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>14478</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Eliet Henderson</PersonNm>
        <TitleTxt>Development Dir.</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <ReportableCompFromOrgAmt>113411</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>11143</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Mark Westlund</PersonNm>
        <TitleTxt>Communication Dir.</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <ReportableCompFromOrgAmt>112633</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>3379</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ERIC BUESCHER</PersonNm>
        <TitleTxt>MANAGING ATTORNEY</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <ReportableCompFromOrgAmt>98857</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>8797</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Kirsten Anderson</PersonNm>
        <TitleTxt>Fin &amp; Admin Dir</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>70513</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>405</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>AMY DONOVAN</PersonNm>
        <TitleTxt>FIN &amp; ADMIN DIR</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>38957</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>4109</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>David Jedrzejek JD</PersonNm>
        <TitleTxt>Chairman</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Evan Dreyer</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Sandra Stewart</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Pete Hellwig</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Caroline Koch JD</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PETER MOLNAR</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DIANE WALTON</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRENNA MOORHEAD</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>708875</TotalReportableCompFromOrgAmt>
      <TotalOtherCompensationAmt>47832</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>4</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>true</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <FundraisingAmt>60391</FundraisingAmt>
      <AllOtherContributionsAmt>1380217</AllOtherContributionsAmt>
      <NoncashContributionsAmt>78178</NoncashContributionsAmt>
      <TotalContributionsAmt>1440608</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>FEE AND COST RECOVERY</Desc>
        <BusinessCd>541100</BusinessCd>
        <TotalRevenueColumnAmt>651982</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>651982</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>651982</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>16592</TotalRevenueColumnAmt>
        <ExclusionAmt>16592</ExclusionAmt>
      </InvestmentIncomeGrp>
      <IncmFromInvestBondProceedsGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </IncmFromInvestBondProceedsGrp>
      <RoyaltiesRevenueGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </RoyaltiesRevenueGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetRentalIncomeOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetGainOrLossInvestmentsGrp>
      <FundraisingGrossIncomeAmt>8015</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>60391</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>12181</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>-4166</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncomeFromGamingGrp>
      <GrossSalesOfInventoryAmt>1261</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>1248</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>13</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>13</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueTotalAmt>0</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>2105029</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>651995</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>16592</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticIndividualsGrp>
      <ForeignGrantsGrp>
        <TotalAmt>0</TotalAmt>
      </ForeignGrantsGrp>
      <BenefitsToMembersGrp>
        <TotalAmt>0</TotalAmt>
      </BenefitsToMembersGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>298214</TotalAmt>
        <ProgramServicesAmt>161729</ProgramServicesAmt>
        <ManagementAndGeneralAmt>114070</ManagementAndGeneralAmt>
        <FundraisingAmt>22415</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <CompDisqualPersonsGrp>
        <TotalAmt>0</TotalAmt>
      </CompDisqualPersonsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>971436</TotalAmt>
        <ProgramServicesAmt>822872</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8920</ManagementAndGeneralAmt>
        <FundraisingAmt>139644</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>39334</TotalAmt>
        <ProgramServicesAmt>30204</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3838</ManagementAndGeneralAmt>
        <FundraisingAmt>5292</FundraisingAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>76966</TotalAmt>
        <ProgramServicesAmt>56257</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6986</ManagementAndGeneralAmt>
        <FundraisingAmt>13723</FundraisingAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>91477</TotalAmt>
        <ProgramServicesAmt>66802</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8412</ManagementAndGeneralAmt>
        <FundraisingAmt>16263</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>342884</TotalAmt>
        <ProgramServicesAmt>341909</ProgramServicesAmt>
        <ManagementAndGeneralAmt>975</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>37812</TotalAmt>
        <ManagementAndGeneralAmt>37812</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesLobbyingGrp>
      <FeesForServicesProfFundraising>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesProfFundraising>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>2373</TotalAmt>
        <ManagementAndGeneralAmt>2373</ManagementAndGeneralAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>76958</TotalAmt>
        <ProgramServicesAmt>68779</ProgramServicesAmt>
        <ManagementAndGeneralAmt>660</ManagementAndGeneralAmt>
        <FundraisingAmt>7519</FundraisingAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>11556</TotalAmt>
        <ProgramServicesAmt>4033</ProgramServicesAmt>
        <ManagementAndGeneralAmt>25</ManagementAndGeneralAmt>
        <FundraisingAmt>7498</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>21162</TotalAmt>
        <ProgramServicesAmt>7391</ProgramServicesAmt>
        <ManagementAndGeneralAmt>518</ManagementAndGeneralAmt>
        <FundraisingAmt>13253</FundraisingAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>39566</TotalAmt>
        <ProgramServicesAmt>26892</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5606</ManagementAndGeneralAmt>
        <FundraisingAmt>7068</FundraisingAmt>
      </InformationTechnologyGrp>
      <RoyaltiesGrp>
        <TotalAmt>0</TotalAmt>
      </RoyaltiesGrp>
      <OccupancyGrp>
        <TotalAmt>115781</TotalAmt>
        <ProgramServicesAmt>84435</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10586</ManagementAndGeneralAmt>
        <FundraisingAmt>20760</FundraisingAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>8127</TotalAmt>
        <ProgramServicesAmt>5090</ProgramServicesAmt>
        <ManagementAndGeneralAmt>614</ManagementAndGeneralAmt>
        <FundraisingAmt>2423</FundraisingAmt>
      </TravelGrp>
      <PymtTravelEntrtnmntPubOfclGrp>
        <TotalAmt>0</TotalAmt>
      </PymtTravelEntrtnmntPubOfclGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>1397</TotalAmt>
        <ProgramServicesAmt>1397</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>0</TotalAmt>
      </InterestGrp>
      <PaymentsToAffiliatesGrp>
        <TotalAmt>0</TotalAmt>
      </PaymentsToAffiliatesGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>19533</TotalAmt>
        <ProgramServicesAmt>15176</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1491</ManagementAndGeneralAmt>
        <FundraisingAmt>2866</FundraisingAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>9531</TotalAmt>
        <ProgramServicesAmt>4720</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4128</ManagementAndGeneralAmt>
        <FundraisingAmt>683</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>Donated Goods</Desc>
        <TotalAmt>66660</TotalAmt>
        <FundraisingAmt>66660</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Program Expense</Desc>
        <TotalAmt>19168</TotalAmt>
        <ProgramServicesAmt>8174</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1173</ManagementAndGeneralAmt>
        <FundraisingAmt>9821</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Boat Operations</Desc>
        <TotalAmt>10126</TotalAmt>
        <ProgramServicesAmt>10126</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Other expenses</Desc>
        <TotalAmt>8634</TotalAmt>
        <ProgramServicesAmt>2871</ProgramServicesAmt>
        <ManagementAndGeneralAmt>972</ManagementAndGeneralAmt>
        <FundraisingAmt>4791</FundraisingAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>0</TotalAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>2268695</TotalAmt>
        <ProgramServicesAmt>1718857</ProgramServicesAmt>
        <ManagementAndGeneralAmt>209159</ManagementAndGeneralAmt>
        <FundraisingAmt>340679</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>602472</BOYAmt>
        <EOYAmt>200979</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>879050</BOYAmt>
        <EOYAmt>1197331</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>121803</BOYAmt>
        <EOYAmt>157813</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <AccountsReceivableGrp>
        <EOYAmt>39450</EOYAmt>
      </AccountsReceivableGrp>
      <ReceivablesFromOfficersEtcGrp>
        <EOYAmt>0</EOYAmt>
      </ReceivablesFromOfficersEtcGrp>
      <RcvblFromDisqualifiedPrsnGrp>
        <EOYAmt>0</EOYAmt>
      </RcvblFromDisqualifiedPrsnGrp>
      <OthNotesLoansReceivableNetGrp>
        <EOYAmt>0</EOYAmt>
      </OthNotesLoansReceivableNetGrp>
      <InventoriesForSaleOrUseGrp>
        <EOYAmt>0</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>206301</BOYAmt>
        <EOYAmt>193770</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>251501</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>210076</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>41808</BOYAmt>
        <EOYAmt>41425</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <EOYAmt>0</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <InvestmentsOtherSecuritiesGrp>
        <BOYAmt>250951</BOYAmt>
        <EOYAmt>269880</EOYAmt>
      </InvestmentsOtherSecuritiesGrp>
      <InvestmentsProgramRelatedGrp>
        <EOYAmt>0</EOYAmt>
      </InvestmentsProgramRelatedGrp>
      <IntangibleAssetsGrp>
        <EOYAmt>231905</EOYAmt>
      </IntangibleAssetsGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>98276</BOYAmt>
        <EOYAmt>94115</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>2200661</BOYAmt>
        <EOYAmt>2426668</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>183217</BOYAmt>
        <EOYAmt>242245</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>237000</BOYAmt>
        <EOYAmt>351389</EOYAmt>
      </DeferredRevenueGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>37628</BOYAmt>
        <EOYAmt>235350</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>457845</BOYAmt>
        <EOYAmt>828984</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>864648</BOYAmt>
        <EOYAmt>981442</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>878168</BOYAmt>
        <EOYAmt>616242</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1742816</BOYAmt>
        <EOYAmt>1597684</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>2200661</BOYAmt>
        <EOYAmt>2426668</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-163666</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>18534</NetUnrlzdGainsLossesInvstAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="22015553" softwareVersionNum="2022v5.0">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>1231045</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1017806</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1263614</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2344401</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1440608</CurrentTaxYearAmt>
        <TotalAmt>7297474</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>1231045</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1017806</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1263614</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2344401</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1440608</CurrentTaxYearAmt>
        <TotalAmt>7297474</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>347285</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>6950189</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>10043</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>7919</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>7035</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>6676</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>16592</CurrentTaxYearAmt>
        <TotalAmt>48265</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus3YearsAmt>12711</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>339</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>118</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>9276</CurrentTaxYearAmt>
        <TotalAmt>22444</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>7368183</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>1568258</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.94330</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.84220</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="22015553" softwareVersionNum="2022v5.0">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleC documentId="IRS990ScheduleC" softwareId="22015553" softwareVersionNum="2022v5.0">
      <Form4720FiledSection4955TaxInd>false</Form4720FiledSection4955TaxInd>
      <CorrectionMadeInd>false</CorrectionMadeInd>
      <TotalGrassrootsLobbyingGrp>
        <FilingOrganizationsTotalAmt>231</FilingOrganizationsTotalAmt>
      </TotalGrassrootsLobbyingGrp>
      <TotalDirectLobbyingGrp>
        <FilingOrganizationsTotalAmt>1601</FilingOrganizationsTotalAmt>
      </TotalDirectLobbyingGrp>
      <TotalLobbyingExpendGrp>
        <FilingOrganizationsTotalAmt>1832</FilingOrganizationsTotalAmt>
      </TotalLobbyingExpendGrp>
      <OtherExemptPurposeExpendGrp>
        <FilingOrganizationsTotalAmt>2266863</FilingOrganizationsTotalAmt>
      </OtherExemptPurposeExpendGrp>
      <TotalExemptPurposeExpendGrp>
        <FilingOrganizationsTotalAmt>2268695</FilingOrganizationsTotalAmt>
      </TotalExemptPurposeExpendGrp>
      <LobbyingNontaxableAmountGrp>
        <FilingOrganizationsTotalAmt>263435</FilingOrganizationsTotalAmt>
      </LobbyingNontaxableAmountGrp>
      <GrassrootsNontaxableGrp>
        <FilingOrganizationsTotalAmt>65859</FilingOrganizationsTotalAmt>
      </GrassrootsNontaxableGrp>
      <Form4720FiledInd>false</Form4720FiledInd>
      <AvgLobbyingNontaxableAmountGrp>
        <CurrentYearMinus3Amt>250426</CurrentYearMinus3Amt>
        <CurrentYearMinus2Amt>221373</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>234133</CurrentYearMinus1Amt>
        <CurrentYearAmt>263435</CurrentYearAmt>
        <TotalAmt>969367</TotalAmt>
      </AvgLobbyingNontaxableAmountGrp>
      <LobbyingCeilingAmt>1454051</LobbyingCeilingAmt>
      <AvgTotalLobbyingExpendGrp>
        <CurrentYearMinus3Amt>6838</CurrentYearMinus3Amt>
        <CurrentYearMinus2Amt>2837</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>2193</CurrentYearMinus1Amt>
        <CurrentYearAmt>1832</CurrentYearAmt>
        <TotalAmt>13700</TotalAmt>
      </AvgTotalLobbyingExpendGrp>
      <AvgGrassrootsNontaxableGrp>
        <CurrentYearMinus3Amt>62606</CurrentYearMinus3Amt>
        <CurrentYearMinus2Amt>55343</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>58533</CurrentYearMinus1Amt>
        <CurrentYearAmt>65859</CurrentYearAmt>
        <TotalAmt>242341</TotalAmt>
      </AvgGrassrootsNontaxableGrp>
      <GrassrootsCeilingAmt>363512</GrassrootsCeilingAmt>
      <AvgGrassrootsLobbyingExpendGrp>
        <CurrentYearMinus3Amt>2028</CurrentYearMinus3Amt>
        <CurrentYearMinus2Amt>1122</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>27</CurrentYearMinus1Amt>
        <CurrentYearAmt>231</CurrentYearAmt>
        <TotalAmt>3408</TotalAmt>
      </AvgGrassrootsLobbyingExpendGrp>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="IRS990ScheduleD" softwareId="22015553" softwareVersionNum="2022v5.0">
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>250952</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>21301</InvestmentEarningsOrLossesAmt>
        <AdministrativeExpensesAmt>2372</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>269881</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>290533</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>-37447</InvestmentEarningsOrLossesAmt>
        <AdministrativeExpensesAmt>2134</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>250952</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <CYMinus2YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>234222</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>58437</InvestmentEarningsOrLossesAmt>
        <AdministrativeExpensesAmt>2126</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>290533</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <CYMinus3YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>234272</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>-50</InvestmentEarningsOrLossesAmt>
        <EndYearBalanceAmt>234222</EndYearBalanceAmt>
      </CYMinus3YrEndwmtFundGrp>
      <CYMinus4YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>227449</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>8749</InvestmentEarningsOrLossesAmt>
        <AdministrativeExpensesAmt>1926</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>234272</EndYearBalanceAmt>
      </CYMinus4YrEndwmtFundGrp>
      <BoardDesignatedBalanceEOYPct>1.00000</BoardDesignatedBalanceEOYPct>
      <EndowmentsHeldUnrelatedOrgInd>true</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>false</EndowmentsHeldRelatedOrgInd>
      <RelatedOrgListSchRInd>false</RelatedOrgListSchRInd>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>43005</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>25292</DepreciationAmt>
        <BookValueAmt>17713</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>206923</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>183211</DepreciationAmt>
        <BookValueAmt>23712</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>1573</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1573</DepreciationAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>41425</TotalBookValueLandBuildingsAmt>
      <TotalBookValueSecuritiesAmt>269880</TotalBookValueSecuritiesAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>Operating Lease Liabilities</Desc>
        <Amt>235350</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>235350</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>3615300</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>18534</NetUnrealizedGainsInvstAmt>
      <DonatedServicesAndUseFcltsAmt>1480681</DonatedServicesAndUseFcltsAmt>
      <OtherRevenueAmt>13429</OtherRevenueAmt>
      <RevenueNotReportedAmt>1512644</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>2102656</RevenueSubtotalAmt>
      <InvestmentExpensesNotIncldAmt>2373</InvestmentExpensesNotIncldAmt>
      <RevenueNotReportedFinclStmtAmt>2373</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>2105029</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>3760432</TotExpnsEtcAuditedFinclStmtAmt>
      <DonatedServicesUseFcltsAmt>1480681</DonatedServicesUseFcltsAmt>
      <OtherExpensesIncludedAmt>13429</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>1494110</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>2266322</ExpensesSubtotalAmt>
      <InvestmentExpensesNotIncld2Amt>2373</InvestmentExpensesNotIncld2Amt>
      <ExpensesNotRptFinclStmtAmt>2373</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>2268695</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>U.S. GAAP requires the 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 Internal Revenue Service.Baykeeper is not aware of any uncertain tax positions as of June 30, 2023.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990</FormAndLineReferenceDesc>
        <ExplanationTxt>Cost of Goods Sold $1248 Fundraising Expenses $12181</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XII, Line 2d: Other expenses and losses per audited F/S</FormAndLineReferenceDesc>
        <ExplanationTxt>Cost of Goods Sold $1248 Fundraising Expenses $12181</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="22015553" softwareVersionNum="2022v5.0">
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <FundraisingEventInformationGrp>
        <Event1Nm>Annual Events</Event1Nm>
        <GrossReceiptsEvent1Amt>68406</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>60391</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>8015</GrossRevenueEvent1Amt>
        <FoodAndBeverageEvent1Amt>125</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>12056</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>68406</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>60391</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>8015</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>125</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>12056</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>12181</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-4166</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ" softwareId="22015553" softwareVersionNum="2022v5.0">
      <CompensationSurveyInd>X</CompensationSurveyInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Sejal Choksi-Chugh</PersonNm>
        <TitleTxt>Executive Dir.</TitleTxt>
        <BaseCompensationFilingOrgAmt>163173</BaseCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>4896</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>625</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>168694</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleM documentId="IRS990ScheduleM" softwareId="22015553" softwareVersionNum="2022v5.0">
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>Airline Credits</Desc>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>50000</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>EVENT &amp; AUCTION</Desc>
        <ContributionCnt>25</ContributionCnt>
        <NoncashContributionsRptF990Amt>28178</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>false</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>false</ThirdPartiesUsedInd>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="22015553" softwareVersionNum="2022v5.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUALLY, EACH BOARD MEMBER SUBMITS A CONFLICT OF INTEREST DISCLOSURE FORM, WHICH THE GOVERNANCE COMMITTEE REVIEWS. ANY ACTUAL OR APPARENT CONFLICT IS DISCUSSED WITH THAT BOARD MEMBER, INCLUDUNG THE NEED FOR RECUSAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>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. All deliberations and decisions are contemporaneously substantiated by the governance committee and the board of directors.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>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. ALL DELIBERATIONS AND DECISIONS ARE CONTEMPORANEOUSLY SUBSTANTIATED BY THE EXECUTIVE DIRECTOR AND GOVERNANCE COMMITTEE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Other Organization Documents publicly available. Baykeeper makes its governing documents, policies, and financial statements available upon reasonable request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART I SUMMARY - NET ASSETS OR FUND BALANCES</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DECREASE IN NET ASSETS, LIKE REVENUE, IS DUE TO THE SINGLE RESTRICTED DONATION RECEIVED IN THE PRIOR YEAR AND BEING SPENT OVER 3 YEARS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART I SUMMARY, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>CONTRIBUTIONS AND GRANTS REVENUE IS SHOWING A SIGNIFICANT DECREASE DUE TO A SINGLE RESTRICTED DONATION OF $750,000 RECEIVED IN THE PRIOR YEAR TO BE SPENT OVER YEARS, FY23 THROUGH FY25.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART I SUMMARY, LINE 9 and 17</FormAndLineReferenceDesc>
        <ExplanationTxt>PROGRAM SERVICE REVENUE AND OTHER EXPENSES ARE SHOWING AN INCREASE DUE TO THE TIMING OF LITIGATION SETTLEMENT REVENUE AND OFFSETTING LITIGATION PROGRAM LEGAL COSTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART X, LINE 14; INTANGIBLE ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>INTANGIBLE ASSETS REPRESENTS RIGHT OF USE ASSETS FOR THE OFFICE SPACE LEASE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART X, LINE 19; DEFERRED REVENUE</FormAndLineReferenceDesc>
        <ExplanationTxt>DEFERRED REVENUE INCLUDES $237,000 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 NO PAYMENTS FROM RESOLVED LITIGATION, BAYKEEPER MAY KEEP FUNDS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART X, LINE 25; OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER LIABILITIES REPRESENTS DEFERRED RENT LIABILITY FOR THE OFFICE SPACE LEASE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
