Bay Planning Coalition FY2023 filing

Not tax-deductible

Lafayette, CA501(c)(4) EIN 94-2882181Revenue $590K in FY2023Latest return filed Nov 17, 2025

On file with the IRSbayplanningcoalition.org3527 Mt Diablo Blvd Pmb 273, 94549-3815 · Lafayette, CATax-exempt since Jul 1988

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Working through a broad coalition, to advocate for sustainable commerce, industry, infrastructure, recreation and the natural environment connected to the San Francisco Bay and its watershed.

501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
22¢ of each $1 spent went to programs.
$309K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $28K a year · 5% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
22%
of spending
Concern: 22% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$309K
to officers and key staff · 52% of spending
Concern: pay to officers and key staff is 52% of spending; over 30%.
Pt VII · Sec A
3 mo
of spending, in cash
Looks good: 3.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$34K
15% of total assets
Looks good: liabilities are 15% of assets; 50% or less.
Pt X · Ln 26
Independent board members
39
of 39 voting members
Looks good: 39 of 39 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$590K
-5% vs prior year
Spent
$595K
To programs
22%
Net assets
$201K
By yearFY2020–FY2024
Revenue
$590K
FY2023▼ -5%
Tap a bar for its year
Revenue by fiscal year
FY2020$684K
FY2021$566K
FY2022$622K
FY2023$590K
FY2024$476K
Expenses
$595K
FY2023▼ -5%
Tap a bar for its year
Expenses by fiscal year
FY2020$681K
FY2021$679K
FY2022$624K
FY2023$595K
FY2024$498K
Net assets
$201K
FY2023▼ -3%
Tap a bar for its year
Net assets by fiscal year
FY2020$197K
FY2021$84K
FY2022$206K
FY2023$201K
FY2024$178K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 1988.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

22 cents of each dollar spent went to programs.

Program services 22% · $131K Management & general 78% · $465K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

41 people listed on the 990; $309K paid to officers and key staff.

Part VII, Section A · reportable compensation
$235,000Pt VII · Sec A
$73,543Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
John Coleman$131,006$235,000$235,000$235,000$235,000
Cameron Carr$126,899$73,543———
Laura E Tam$34,327————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Advocates for sustainable commerce, industry, infrastructure, recreation, and the environment around the San Francisco Bay.

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Provided by the organization

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3 programs · $116K · in their own filed words · FY2023
01

Spring Summit

This annual event convenes experts and industry leaders to discuss topics of regional significance in order to educate stakeholders, encourage collaboration, and promote the sound development of policies and regulations.

$62Kprogram expense
02

Workshops

Organize and facilitate events featuring key stakeholders to educate the region and our members on topics related to Greater San Francisco Bay Areas economic viability and environment. Primary focus areas include: air quality, climate resilience, dredging & beneficial reuse, sustainable resource management, transportation, and other…

$35Kprogram expense
03

Briefings

- Dredging education and management. - Educational conferences.- Environmental conflict resolution.- Ensuring balanced planning and permitting in the Bay Area.- Planning for air (diesel particulate and greenhouse gas) emissions.- Monitoring fishery activities.- Wetland restoration.- Review and discussion of trade revenue, importance, and…

$19Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$590K
Ln 12
Fees for servicesLn 2g$584K
Investment incomeLn 3$6K
Money outPt IX
$595K
Ln 25
Programscol B$131K
Managementcol C$465K
Owns and owesPt X
$201K
net assets · Ln 32
Cash and savingsLn 1–2$147K
Total assetsLn 16$235K
LiabilitiesLn 26$34K
PeoplePt VI, VII
41
listed · VII A
PaidVII A2
Voting boardVI 1a39
IndependentVI 1b39
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$584K
Investment incomeLn 3$6K
Gains on assetsLn 7$0
Total revenueLn 12$590K
Assets in detailPt X, end of year
CashLn 1$63K
SavingsLn 2$83K
Cash and savings togetherLn 1–2$147K
InvestmentsLn 11–13$31K
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$235K
LiabilitiesLn 26$34K
Net assetsLn 32$201K
OperationsPt I, VI
EmployeesI 55
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$128K$147K
InvestmentsLn 11–13$11K$31K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$293K$235K
LiabilitiesLn 26$87K$34K
Net assetsLn 32$206K$201K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$250K$250K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$156K$116K$40K
Pension plan contributionsLn 8$19K$19K
Other employee benefitsLn 9$18K$18K
Payroll taxesLn 10$26K$26K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$3K$3K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$6K$6K
Advertising and promotionLn 12$3K$1K$1K
Office expensesLn 13$0
Information technologyLn 14$11K$11K
RoyaltiesLn 15$0
OccupancyLn 16$24K$24K
TravelLn 17$4K$296$4K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$36K$12K$24K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$23K$449$23K
All other expensesLn 24e$8K$258$8K
Total functional expensesLn 25$595K$131K$465K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 17, 2025 $476K$498K−$22K$178K 990 PDF
FY2023 ViewingFiled with the IRS Nov 14, 2024 $590K$595K−$5K$201K 990 PDF
FY2022Filed with the IRS Nov 15, 2023 $622K$624K−$2K$206K 990 PDF
FY2021Filed with the IRS Nov 14, 2022 $566K$679K−$113K$84K 990 PDF
FY2020Filed with the IRS Nov 15, 2021 $684K$681K$4K$197K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $589,875 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $619,931$583,511
I-10 Investment incomePrior year $2,008$6,364
I-11 Other revenue$0
I-12 Total revenuePrior year $621,939$589,875
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $449,506$470,004
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $174,808$125,223
I-18 Total expensesPrior year $624,314$595,227
I-19 Revenue less expensesPrior year −$2,375−$5,352
Part VI · Governance 39 of 39 board members independent, 2 to look at
VI-1a Voting members of the governing body39
VI-1b Independent voting members39
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $589,875 across 8 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $583,511$583,511
VIII-3 Investment incomeRelated to mission $6,364$6,364
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $589,875$589,875
Part IX · Statement of functional expenses $595,227 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffManagement $250,000$250,000
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $116,029 · Management $40,458$156,487
IX-8 Pension plan contributionsManagement $18,886$18,886
IX-9 Other employee benefitsManagement $18,205$18,205
IX-10 Payroll taxesManagement $26,426$26,426
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $2,861$2,861
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $6,121$6,121
IX-12 Advertising and promotionPrograms $1,205 · Management $1,486$2,691
IX-13 Office expenses$0
IX-14 Information technologyManagement $10,993$10,993
IX-15 Royalties$0
IX-16 OccupancyManagement $23,949$23,949
IX-17 TravelPrograms $296 · Management $3,977$4,273
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $12,349 · Management $24,005$36,354
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsuranceManagement $6,820$6,820
IX-24 Other expenses (24a–d)Programs $449 · Management $22,546$22,995
IX-24e All other expensesPrograms $258 · Management $7,908$8,166
IX-25 Total functional expensesPrograms $130,586 · Management $464,641 · Fundraising $0$595,227
Part X · Balance sheet $235,002 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $115,614$63,399
X-2 Savings and temporary cash investmentsStart of year $12,536$83,106
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $20,550$57,307
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securitiesStart of year $11,145$31,190
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $133,469$0
X-16 Total assetsStart of year $293,314$235,002
X-17 Accounts payable and accrued expensesStart of year $17,595$10,937
X-25 Other liabilitiesStart of year $69,619$23,317
X-26 Total liabilitiesStart of year $87,214$34,254
X-32 Total net assets or fund balancesStart of year $206,100$200,748
X-33 Total liabilities and net assetsStart of year $293,314$235,002
Part XI · Reconciliation of net assets $200,748 net assets at year end
XI-1 Total revenue$589,875
XI-2 Total expenses$595,227
XI-3 Revenue less expenses−$5,352
XI-4 Net assets at start of year$206,100
XI-10 Net assets at end of year$200,748

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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