SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
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OMB No. 1545-0047
2021
Open to Public
Inspection
Name of the organization
San Francisco Bay Bird Observatory
 
Employer identification number

94-2788588
Return Reference Explanation
Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder SFBBO has one class of Members. Any person is eligible for membership and admitted as a Member on approval of the membership application by the Board and on timely payment of such dues and fees fixed by the Board.
Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body Members have the right to vote on the election and the removal of directors. Members also have the right to vote on the disposition of all or substantially all of SFBBO's assets, any merger and its principal terms and any amendment of those terms, any election to dissolve SFBBO, and certain amendments of SFBBO's Articles of Incorporation or Bylaws.
Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders Members have the right to vote on the election and the removal of directors. Members also have the right to vote on the disposition of all or substantially all of SFBBO's assets, any merger and its principal terms and any amendment of those terms, any election to dissolve SFBBO, and certain amendments of SFBBO's Articles of Incorporation or Bylaws.
Form 990, Part VI, Line 11b: Form 990 Review Process A copy of Form 990 was provided to each voting member of the board prior to filing it with the IRS. The Finance Committee must approve the Form 990 prior to filing.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Upon election, hiring, or appointment, and annually thereafter, insiders (or directors) should complete an Annual Disclosure Questionnaire in the form provided by the SFBBO. On this Questionnaire, the insider should disclose affiliations that constitute or could result in a conflict of interest, and confirm his or her commitment to compliance with this Policy. The insider should update this disclosure as appropriate. The Board will perform an annual review of this Policy and amend this Policy as appropriate, as contemplated by Section 6.10 of the Bylaws.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The Board reviews the compensation of the Executive Director, including direct and indirect remuneration, benefits, and gifts or favors that are not insubstantial, when the individual is hired, when the individual's term of employment is extended or renewed, or when the individual's compensation is modified, unless the modification extends to all SFBBO's employees. The compensation arrangement must be approved by the Board before SFBBO makes any payments. The Board considers comparability data that demonstrate the fair market value of the compensation in question. The Board documents how it reached its decisions, including the data on which it relied. The Board approves the compensation of Covered Individuals only if the compensation is just and reasonable.
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees The Board reviews the compensation of key employees, including direct and indirect remuneration, benefits, and gifts or favors that are not insubstantial, when the individual is hired, when the individual's term of employment is extended or renewed, or when the individual's compensation is modified, unless the modification extends to all SFBBO's employees. The compensation arrangement must be approved by the Board before SFBBO makes any payments. The Board considers comparability data that demonstrate the fair market value of the compensation in question. The Board documents how it reached its decisions, including the data on which it relied. The Board approves the compensation of Covered Individuals only if the compensation is just and reasonable.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available As required by the Nonprofit Integrity Act in California and IRS regulations, certain documents are available to the public upon request.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2021


Additional Data


Software ID: 21013475
Software Version: 2021v4.0