2024-05-09T13:50:58-05:00 2023-06-30 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2022-07-01 526065757 CHESAPEAKE BAY FOUNDATION INC CHES 4102688816 6 HERNDON AVENUE ANNAPOLIS MD 214034503 Hilary H Falk President & CEO 4102688816 2024-05-09 1 Hilary Falk 999009999 0 Richard J Locastro CPA P00288314 3019519090 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z Hilary H Falk 6 HERNDON AVENUE ANNAPOLIS MD 214034503 45157585 0 X WWW.CBF.ORG X 1966 MD The Chesapeake Bay Foundation's (CBF) mission is to Save the Bay. See Schedule O. 33 32 278 12599 15387 0 31074308 26605958 863348 1518249 5454727 3369490 89829 707306 37482212 32201003 510137 314928 0 0 18371539 19405462 674760 709328 3962852 11981553 13710616 31537989 34140334 5944223 -1939331 125747119 126475382 4504640 4640005 121242479 121835377 X The Chesapeake Bay Foundation's (CBF) mission, simply stated, is to Save the Bay. See Schedule O for Continuation (page 49) 0 0 16196339 310529 448809 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 49) 7638088 4399 1039177 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 50) 3125629 30263 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 51) 26960056 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 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 149 0 1 278 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 33 32 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 Tola Sanni 4102688816 6 HERNDON AVENUE ANNAPOLIS MD 214034503 Hilary H Falk President 40.00 X X 299919 0 29311 Elizabeth Oliver-Farrow Chair (through 1/23) 4.00 X X 0 0 0 Otis S Jones - Vice Chair; then chair (trans. @ 1/23) 4.00 X X 0 0 0 Ann Pelham - Trustee then Vice chair (trans. @ 1/23) 4.00 X X 0 0 0 Marnie Abramson Trustee 1.00 X 0 0 0 Dara C Bachman Trustee 1.00 X 0 0 0 R Bruce Bradley Trustee 1.00 X 0 0 0 Joan P Brock Trustee 1.00 X 0 0 0 George L Bunting Jr Trustee 1.00 X 0 0 0 Michael J Chiaramonte Trustee (through 1/23) 4.00 X 0 0 0 Brian Cobb Trustee 1.00 X 0 0 0 Margaret M Freeman Trustee 1.00 X 0 0 0 Alexandra Grayson Trustee 1.00 X 0 0 0 Jennifer E Green Trustee 1.00 X 0 0 0 Harry S Gruner Trustee 4.00 X 0 0 0 Ann D Horner Trustee 1.00 X 0 0 0 Robert A Kinsley II Trustee 1.00 X 0 0 0 Katie Z Leavy Trustee 4.00 X 0 0 0 Jonathan D Manekin Trustee 1.00 X 0 0 0 Anne Mehringer Trustee 1.00 X 0 0 0 Pamela B Murphy Trustee 4.00 X 0 0 0 Mamie A Parker Trustee 1.00 X 0 0 0 Crystal Patterson Trustee 4.00 X 0 0 0 Anna R Pauletta Trustee (through 1/23) 1.00 X 0 0 0 Samara Pyfrom Trustee (beginning 1/23) 1.00 X 0 0 0 Christa Riepe Trustee (beginning 1/23) 1.00 X 0 0 0 Nathanial J Rose Trustee 1.00 X 0 0 0 Kathryn Gilchrist Simpson Trustee (beginning 1/23) 1.00 X 0 0 0 Carol B Sisco Trustee (beginning 1/23) 1.00 X 0 0 0 Janine J Smith Trustee 1.00 X 0 0 0 J Sedwick Sollers III Trustee 4.00 X 0 0 0 R Todd Stravitz Trustee 1.00 X 0 0 0 Sandra E Taylor Trustee 1.00 X 0 0 0 Preston M White Trustee 1.00 X 0 0 0 Robert N Whitescarver Trustee 1.00 X 0 0 0 Stephen M Wolf Trustee 1.00 X 0 0 0 David A Fogle Treasurer; Chief Financial Officer 40.00 X 250267 0 20952 William A Agee III Secretary; VP Administration 40.00 X 173434 0 6912 Alison H Prost VP - Env. Prot. & Restoration 40.00 X 199805 0 25196 Katharene P Snavely Chief Development Officer 40.00 X 196734 0 27567 Thomas W Ackerman Vice President - Education 40.00 X 182519 0 8496 Jon A Mueller Vice President - Litigation 40.00 X 217588 0 8685 Robert J Beach Vice President - Communications 40.00 X 165084 0 21686 Paul W Smail Director - Litigation 40.00 X 136646 0 24177 Rachel E Hlavay Senior Director - Dev'l Operations 40.00 X 126609 0 12741 Zachary C Hatcher Director - Development 40.00 X 123707 0 11008 2072312 0 196731 24 0 1 0 Production Solutions Inc PO Box 26168 Oklahoma City OK 731260618 Mass production printing 1338608 Patriot Land & Wildlife Management Servi 19801 Darnestown Rd Beallsville MD 20839 Property maintenance contractor 505397 Allegiance Fundraising Group LLC PO Box 9132 Fargo ND 581069132 Media Consultants 497899 Traction Sales & Mrkting 2700 Production Way 5Fl Burnaby BC CA V5A 0C2 Software system implementation 430134 Lautman Maska Neill & Co 1730 Rhode Island Ave NW 301 Washington DC 20036 Fundraising content & consulting 185175 15 311761 455530 1330341 24508326 2056290 26605958 Tuition and Education 900099 1039177 1039177 Contract Income 900099 236454 236454 Farm Income 900099 212355 212355 Store Income 900099 30263 30263 1518249 1258843 15387 1243456 10304 10304 432609 0 432609 432609 432609 14852659 12692488 49524 2160171 -49524 2110647 2110647 99325 455530 214570 -115245 -115245 Settlement fee income 900099 267343 267343 Miscellaneous 900099 98193 98193 Credit card rebate 900099 14102 14102 379638 32201003 1518249 15387 4061409 314928 314928 1570626 782520 496929 291177 11773864 9522835 965750 1285279 501392 411073 33693 56626 4384076 3481401 385758 516917 1175504 910393 127363 137748 35715 30208 3298 2209 99550 99550 143103 143103 709328 709328 195996 195996 2328167 1886882 66761 374524 124044 109102 1028 13914 5513750 5039631 173117 301002 803591 566920 129395 107276 396208 320664 63725 11819 369378 313204 31840 24334 311077 239002 53313 18762 52595 43533 5181 3881 1414609 1304146 82023 28440 499510 430065 43072 26373 Repairs & maintenance 1010829 945158 39287 26384 Stipends & honoraria 47270 44770 2500 Memberships & dues 42458 26797 3808 11853 Donated goods 5124 5124 317642 93721 214039 9882 34140334 26960056 3217426 3962852 X 2987161 1939312 0 1047849 3544 3760 26873533 24567724 10563478 8751764 874450 899724 525801 610164 53213327 23338539 29771750 29874788 34123645 39204694 22854479 22019886 156439 542878 125747119 126475382 1767716 1553045 1061294 864547 1019147 1212324 656483 1010089 4504640 4640005 X 39093810 39768494 82148669 82066883 121242479 121835377 125747119 126475382 X -1939331 2531290 -13842 14781 X 0 1 X 1 1 1 X 26413351 32090232 23177187 31074308 26605958 139361036 26413351 32090232 23177187 31074308 26605958 139361036 6725416 132635620 1256278 743038 990704 2191345 1686369 6867734 317105 317105 77625 156747 49694 48761 379638 712465 147258340 5948168 0.90070 0.91840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16762 172459 189221 33045788 33235009 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 433419 210565 270411 189221 1103616 250000 250000 250000 250000 1000000 1500000 12158 8899 40942 16762 78761 X X 12 940.00 0 2 1 58.00 3942 1 0 75154 X Decorative purposes only 0 64006091 67842 5454210 3933447 65594696 76257134 2119243 -9529560 4840726 64006091 63530119 291075 15927131 3491191 76257134 63015285 126294 3562336 3173796 63530119 61792667 70804 4352872 3201058 63015285 0.18520 0.62860 0.18620 1 0 11480646 11480646 30708446 16220810 14487636 11024235 7117729 3906506 29874788 Partnerships/Alternative Investments 18405489 F Beneficial Interest in Perpetual Trust 3614397 F 22019886 Split Interest Agreement 589052 financing lease liabilities 10374 operating lease liabilities 410663 1010089 X 34978195 2531290 227328 214570 2973188 32005007 195996 195996 32201003 34386236 227328 214570 441898 33944338 195996 195996 34140334 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, 2023 and 2022, 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 214,570. financial statements and netted against revenue on the Form 990, Part VIII, line 8b. Part XII, Line 2d - Other Adjustments: Special Event Expenses reported as an expense on the 214,570. 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 3104247 207050 2897197 Allegiance Fundraising LLC dba Allegiance Group 2300 Clarendon Blvd Suite 925 Arlington VA 22201 Digital Consulting 0 1817428 502278 1315150 4921675 709328 4212347 AL AK AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN MS NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI DC on the Half Shell 10000 8800 1200 6437 Bands in the Sands 544855 446730 98125 7500 62111 38694 13859 85969 554855 455530 99325 7500 62111 38694 13859 92406 214570 -115245 1 Virginia Polytechnic Institute and State University 300 Turner Street Suite 4200 Blacksburg VA 24061 546001805 Government 5297 0 Mountains to Bay Grazing Alliance to promote rotational grazing Virginia Department of Forestry Commonwealth of Virginia 900 Natural Resources Drive Suite 800 Charlottesville VA 22903 546001800 Government 7233 0 Mountains to Bay Grazing Alliance to promote rotational grazing Western Pennsylvania Conservancy 800 Waterfront Drive Pittsburgh PA 15222 251053485 501(c)(3) 11449 0 Accelerating Riparian Forest Buffer Implementation in Priority Pennsylvania Counties Alliance for the Chesapeake Bay 501 Sixth Street Annapolis MD 21403 541060924 501(c)(3) 25053 0 Accelerating Riparian Forest Buffer Implementation in Priority Pennsylvania Counties Chesapeake Bay Trust 108 Severn Avenue Annapolis MD 21403 521454182 501(c)(3) 136088 0 Chesapeake Bay Trust Grant Program Administration Horn Farm Center for Agricultural Education 4945 Horn Road York PA 17406 201061394 501(c)(3) 12062 0 Woodland Restoration Project at Horn Farm Center Solar Oysters LLC 1850 Frankfurst Avenue Baltimore MD 21226 853165616 Other 37500 0 Restoring Oysters in the Baltimore Harbor Western Maryland Resource Conservation & Development Council Inc 1260 Maryland Avenue Suite 103 Hagerstown MD 21740 521859219 Other 8532 0 Upper Potomac Farm Stewardship Program and Regenerative Agriculture Education Future Harvest CASA 1114 Shawan Road Suite 1 Cockeysville MD 20130 522132982 501(c)(3) 9000 0 Upper Potomac Farm Stewardship Program and Regenerative Agriculture Education ShoreRivers Inc 114 South Washington St Suite 301 Easton MD 21601 263187608 501(c)(3) 27040 0 Envision the Choptank: Building Capacity to Enhance Watershed and Community Health Smithsonian Institution 1000 Jefferson Drive SW Washington DC 20560 530206027 501(c)(3) 6235 0 Comprehensive South River Sanctuary Scale Oyster Restoration Center for Watershed Protection Inc 11711 E Market Place Suite 200 Fulton MD 20759 541644387 501(c)(3) 12057 0 Envision the Choptank: Building Capacity to Enhance Watershed and Community Health - Year 2 10 2 Part I, Line 2: Grant agreements require detailed progress and financial reports that are reviewed by departmental financial managers and Sr. Grants Manager 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 0 0 0 0 0 0 1 0 Hilary H Falk President 272832 0 15143 0 11944 0 11468 0 17843 0 329230 0 0 0 David A Fogle Treasurer; Chief Financial Officer 223124 0 143 0 27000 0 20008 0 944 0 271219 0 0 0 Jon A Mueller Vice President - Litigation 190445 0 143 0 27000 0 8601 0 84 0 226273 0 0 0 Alison H Prost VP - Env. Prot. & Restoration 183674 0 141 0 15990 0 8350 0 16846 0 225001 0 0 0 Katharene P Snavely Chief Development Officer 177093 0 141 0 19500 0 8350 0 19217 0 224301 0 0 0 Thomas W Ackerman Vice President - Education 175063 0 141 0 7315 0 7307 0 1189 0 191015 0 0 0 Robert J Beach Vice President - Communications 144443 0 141 0 20500 0 7307 0 14379 0 186770 0 0 0 William A Agee III Secretary; VP Administration 161364 0 1770 0 10300 0 6828 0 84 0 180346 0 0 0 Paul W Smail Director - Litigation 130639 0 969 0 5038 0 4960 0 19217 0 160823 0 0 0 Part I, Line 7 The following individuals received bonuses in 2022: Hilary H. Falk $15,143 David A. Fogle $143 Jon A. Mueller $143 Alison H. Prost $141 Katharene P. Snavely $141 Thomas W. Ackerman $141 Robert J. Beach $141 William A. Agee III $1,770 Paul W. Smail $969 Rachel E. Hlavay $4,227 Zachary C. Hatcher $155 X 1 5000 Fair market value X 1 495000 Fair market value X 78 1548666 Fair market value X prizes 10 7525 Fair market value X equip./supp. 1 99 Fair market value 0 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, and PA; 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 200,000 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 November 2022. 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: Realized gain on interest rate swap 14,781.