We went on this tour while I was 8 months pregnant with our first child and I can't wait until they're all older so we can go back! The boat takes you out past the inlet and into the gulf. As you go, you are able to see various wildlife (including wild dolphins jumping in front of the boat). Once you reach the Whoopers nesting sites the guides point out various pairs. When we were there we were able to see a set of twin Whoopers (very rare). So cool to have had this experience.
As a more experienced mommy (now) I'd recommend this for kiddos who don't have to 'see land' because you can't see land for quite a while. I didn't get sea sick but I don't know how my kiddos would have handled it. It's WINDY to prepare for that. I'd suggest that the kids be seven or older. It's a bit of a haul to get to the location of the birds nests so they'll need to be patient. Overall, it was a lot of fun though!