Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | 3,808,774 | 3,377,767 | 5,105,925 | 6,081,248 | 6,628,484 | 25,002,198 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 3,808,774 | 3,377,767 | 5,105,925 | 6,081,248 | 6,628,484 | 25,002,198 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 9,587,459 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 15,414,739 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 3,808,774 | 3,377,767 | 5,105,925 | 6,081,248 | 6,628,484 | 25,002,198 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 26,402 | 13,913 | 13,774 | 8,786 | 8,199 | 71,074 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 0 | |||||
| 11 | Total support Add lines 7 through 10. | 25,475,123 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 6 | Total. Add lines 1 through 5. | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
||||
|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
||||
| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
||||
|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
||||
|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | 14000265 |
| Software Version: | 2014v6.0 |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 4d: Other Program Services Description | OTHER PROGRAM SERVICES 4: San Francisco Bay GroupWorks to ensure that Bay Area ecosystems sustain thriving, diverse wildlife populations and provide maximum benefits to wildlife and humans in the context of climate adaptation and land use change. The Group focuses on science and outreach that influences shoreline and bay land development, climate change adaptation activities, ecosystem management, habitat restoration and mitigation, and ongoing scientific monitoring and research.REVENUES - $438,214; EXPENSES - $496,593 OTHER PROGRAM SERVICES 5: Sierra Nevada GroupDesigns and conducts innovative avian monitoring and research, to help guide forest and land management decisions and to improve conservation outcomes across the Sierra Nevada ecosystem. REVENUES - $664,669; EXPENSES - $645,478 OTHER PROGRAM SERVICES 6: Emerging Projects and Partnerships GroupDevelops and manages programs that are either across the Organizations Groups or outside of current priority geographies. This includes the Rangeland Watershed Initiative, the Grassland Bird Conservation Plan and Point Blues desert, shrub steppe, Department of Defense and Bureau of Reclamation related programs in southern California. The Emerging Programs and Partnerships Group also provides scientific guidance to major conservation initiatives including federal resource management plans, state planning efforts, federally and state funded Joint Ventures, the Landscape Conservation Cooperatives (LCCs), the North American Bird Conservation Initiative, Partners in Flight and other partnerships. OTHER PROGRAM SERVICES 7: Education and Outreach GroupMaintains responsibility for scientific and conservation outreach, school-based education programs including a restoration program (Students and Teachers Restoring a Watershed STRAW), public education programs, media communications, website communications, The Quarterly (Point Blues newsletter), and assisting with member and donor events and cultivation. In addition, the Group helps the Organization communicate its science and conservation recommendations to a variety of audiences, including policy-makers, land owners and resource managers.REVENUES - $671,649; EXPENSES - $1,146,976 |
| Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body | Point Blue bylaws provide the following rights to its members:Section III A. Right to Vote.Members in good standing shall have the right to vote, as set forth in these bylaws, on the election of directors, the disposition of all or substantially all of the assets of the corporation, any merger and its principal terms or any amendment of those terms, any election to dissolve the corporation and on any other matter which these bylaws require to be submitted to a vote of members. In addition, members shall have all rights afforded members under the California Nonprofit Public Benefit Corporation Law. Each member, regardless of class, shall be entitled to one vote on all matters submitted to a vote of members.Section III F 1. Annual Meeting. An annual meeting of members shall be held on such date, at such time and place and on such notice as the Board of Directors shall determine. At such meeting directors shall be elected as provided in these bylaws and such other proper business as may come before the meeting shall be transacted. |
| Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders | III. MEMBERSHIP A. Right to Vote. Members in good standing shall have the right to vote, as set forth in these bylaws, on the election of directors, the disposition of all or substantially all of the assets of the corporation, any merger and its principal terms or any amendment of those terms, any election to dissolve the corporation and on any other matter which these bylaws require to be submitted to a vote of members. In addition, members shall have all rights afforded members under the California Nonprofit Public Benefit Corporation Law. Each member, regardless of class, shall be entitled to one vote on all matters submitted to a vote of members. B. Dues and Fees. Each member must pay, within the time and on the conditions set by the Board of Directors, the dues and fees fixed by the Board from time to time. C. Good Standing. Members who have paid the required dues and fees in accordance with these bylaws shall be members in good standing.XIV. AMENDMENT OF BYLAWS A. Subject to the limitations set forth in paragraph B below, the Board may adopt, amend or repeal bylaws unless doing so would adversely affect members' rights as to voting. B. Without the approval of the members, the Board may not adopt, amend or repeal any bylaw which would: 1. Increase or extend the terms of directors; 2. Allow any director to hold office by designation or selection rather than by election by the members; 3. Increase the quorum for members' meetings; 4. Repeal, restrict, create, expand or otherwise change proxy rights; or 5. Authorize cumulative voting. C. New bylaws may be adopted, or these bylaws may be amended or repealed, by approval of the members on recommendation of the Board of Directors. No amendment may extend the term of a director beyond that for which the director was elected. |
| Form 990, Part VI, Line 11b: Form 990 Review Process | A draft of form 990 was prepared and presented to the Chairs of the Finance Committee and Board via email. The CFO then reviewed form 990 in detail with the respective Chairs through a joint conference call. After their review the form 990 was finalized and approved for filing. Form 990 was subsequently emailed to the full Finance Committee and Board of Directors for review prior to filing. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | Point Blue regularly enforces and monitors its conflict of interest policy with a signed annual statement from their directors, officers and members of the executive committee. |
| Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | In FY 14-15 the C.E.O.'s salary was revised and determined by the Human Resources (HR) and Executive Committee of Point Blue's Board of Directors. During the annual budget process, the HR Committee solicits and collects performance reviews for the C.E.O. from all senior management personnel and Board members. Prior to the completion of the budget, the Executive Committee meets to review the following factors: performance reviews, independently produced comparative salary data for the San Francisco Bay Area*, the depth and breadth of the C.E.O.'s job responsibilities, the size and complexity of the organization, the relationship of the C.E.O.'s compensation relative to other Point Blue employees and budget considerations. Based on these factors, the Executive Committee determines whether the current salary is appropriate and what merit increase, if any, is warranted.In FY 14-15, all senior management salaries (CFO, Controller, Chief Conservation Science Officer, and group directors) were reviewed and determined by the HR and Executive Committee of the Board of Directors and/or the C.E.O. using comparative data for non-profit organizations in the San Francisco Bay Area, and using a similar process as described above for the C.E.O.. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | Point Blue makes its governing documents, Conflict of Interest policy, and financial statements public by posting them to its website at www.pointblue.org. |
| Other Changes In Net Assets Or Fund Balances - Other Decreases | IN-KIND EXPENSES = -$2400 |
| FORM 990, PART VI, LINE 1A | The number of voting members of Point Blue's Board of Directors remained at 18 in FY 14-15. Per Point Blue bylaws, Point Blue's Board may have a minimum of 16 and a maximum of 25 members. Board members are added or retired per the process described in Point Blue's bylaws. |
| Software ID: | 14000265 |
| Software Version: | 2014v6.0 |