Bay Foundation of Morro Bay California San Luis Obispo County
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO PROVIDE LEADERSHIP IN RESTORING, ENHANCING, AND PROTECTING THE MARINE RESOURCES AND WATERSHEDS OF MORRO BAY, ESTERO BAY, AND THE CENTRAL COAST OF CALIFORNIA.
- Income
- $2.8 million
- Spending
- $3.7 million
- Spent on programs
- 91%
- Reserves
- 9.2 months of spending
- Largest source of income
- government grants, 65%
- Employees
- 20
- Volunteers
- 387
- Highest pay
- $119,293, executive director
Source: Form 990 for the year ending September 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 78 out of 100.
Reserves
28 of 35Spendable reserves would cover 9.2 months of spending.
Debt
20 of 20It owes 2% of what it owns.
Living within its means
0 of 15Spending exceeded income by 33% of income.
Income trend
15 of 15Income rose 20% on the year before.
Spending floor
15 of 1590% of spending went to programs and raising each dollar of donations cost 4 cents.
Source: Form 990 for the year ending September 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100.
Independent board
25 of 259 of 9 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending September 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- $1.6 million spent. THE MORRO BAY NATIONAL ESTUARY PROGRAM IS A NON-REGULATORY, NON-PROFIT ORGANIZATION THAT BRINGS TOGETHER CITIZENS, LOCAL GOVERNMENTS, NON-PROFITS, AGENCIES, AND LANDOWNERS TO PROTECT AND RESTORE THE MORRO BAY ESTUARY. MORRO BAY NATIONAL ESTUARY PROGRAM STAFF CONDUCTS MONITORING AND RESEARCH, RESTORES NATURAL HABITATS, AND EDUCATES RESIDENTS AND VISITORS ON HOW TO KEEP MORRO BAY CLEAN AND HEALTHY.A CLEAN AND HEALTHY MORRO BAY MEANS A VIBRANT LOCAL ECONOMY, HEALTHY RESIDENTS, AND A FLOURISHING NATURAL ENVIRONMENT. THE ESTUARY PROGRAM RELIES ON DIVERSE FUNDING SOURCES, AS WELL AS MANY VOLUNTEERS AND BUSINESSES THAT DONATE THEIR TIME AND SERVICES. THE PROGRAM COVERS THE ENTIRE MORRO BAY ESTUARY'S WATERSHED WITH A POPULATION OF APPROXIMATELY 30,000 PEOPLE.
- $390,752 spent. THE CENTRAL COAST AMBIENT MONITORING PROGRAM (CCAMP) IS THE CENTRAL COAST REGIONAL WATER QUALITY CONTROL BOARD'S REGIONALLY SCALED WATER QUALITY MONITORING AND EVALUATION PROGRAM. THE PURPOSE OF THE PROGRAM IS TO PROVIDE SCIENTIFIC INFORMATION TO REGIONAL BOARD STAFF AND THE PUBLIC, TO PROTECT, RESTORE, AND ENHANCE THE QUALITY OF THE WATERS OF CENTRAL REGION OF CALIFORNIA. THE CCAMP MISSION IS TO COLLECT, ASSESS, AND DISSEMINATE WATER QUALITY INFORMATION TO AIDE DECISION MAKERS AND THE PUBLIC IN MAINTAINING, RESTORING AND ENHANCING WATER QUALITY AND ASSOCIATED BENEFICIAL USES IN THE CENTRAL COAST REGION. THE CENTRAL COAST REGION INCLUDES: SAN LUIS OBISPO, MONTEREY, SANTA CRUZ, SANTA BARBARA, SAN BENITO, AND PART OF SANTA CLARA AND VENTURA COUNTIES.
- $1.4 million spent. THE GROUNDWATER ASSESSMENT AND PROTECTION PROGRAM (GAP OR CCAMP-GAP) IS AN INTEGRAL COMPONENT OF THE CENTRAL COAST AMBIENT MONITORING PROGRAM (CCAMP). OVER EIGHTY PERCENT OF THE PEOPLE LIVING ON THE CENTRAL COAST RELY ON GROUNDWATER FOR THEIR DRINKING WATER AND OTHER USES. A REGIONAL GROUNDWATER MONITORING PROGRAM IS ESSENTIAL TO IDENTIFY AREAS OF POTENTIALLY UNSAFE DRINKING WATER SUPPLY, MEASURE INDIVIDUAL GROUNDWATER BASIN HEALTH, AND DETERMINE THE EFFECTIVENESS OF OUR EFFORTS TO PROTECT AND IMPROVE GROUNDWATER QUALITY. MANY LOCAL AGENCIES MONITOR GROUNDWATER QUALITY TO SOME DEGREE, OR HAVE THE POTENTIAL TO DO SO, AND THERE IS A GREAT OPPORTUNITY FOR THE WATER BOARD TO COORDINATE AND LEVERAGE THESE LOCAL EFFORTS INTO A STATE-OF-THE-ART GROUNDWATER PROTECTION PROGRAM.
- $16,322 spent. THE MISSION OF THE CENTRAL COAST LOW IMPACT DEVELOPMENT INITIATIVE (LIDI) IS TO SUPPORT THE VISION OF HEALTHY WATERSHEDS THROUGH THE IMPLEMENTATION OF LID DESIGN PRINCIPLES, HYDROMODIFICATION CONTROLS, AND SUSTAINABLE DEVELOPMENT THROUGH THE CENTRAL COAST REGION. THE CENTRAL COAST REGION INCLUDES: SAN LUIS OBISPO, MONTEREY, SANTA CRUZ, SANTA BARBARA, SAN BENITO, AND PART OF SANTA CLARA AND VENTURA COUNTIESIN 2009, THE CENTRAL COAST WATER BOARD ESTABLISHED A LOW IMPACT DEVELOPMENT ENDOWMENT FUND (LID FUND) WITH THE BAY FOUNDATION OF MORRO BAY. THIS FUND PROVIDES SUPPORT FOR THE LIDI, WHICH OPERATES IN PARTNERSHIP WITH UC DAVIS EXTENSION, LAND USE AND NATURAL RESOURCES PROGRAM. LIDI SERVICES FOCUS ON THE PLANNING, DESIGN, AND IMPLEMENTATION OF LID PROJECTS AND PROGRAMS. THIS INCLUDES TRAINING, REGULATORY COMPLIANCE, SITE SPECIFIC PROJECT DESIGNS, AND LARGE SCALE, LONG-TERN COMMUNITY LEVEL PLANNING. WORK IS CONDUCTED BY THE PROGRAM DIRECTOR AND BY FIRMS AND PARTNERS SELECTED FOR THEIR SPECIFIC EXPERTISE RELATED TO LID IMPLEMENTATION.
Source: Form 990 for the year ending September 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending September 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since December 1990.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
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