Foxnews has another picture.
http://www.foxnews.com/story/0,2933,396182,00.html
It’s a dog, probably a rot of some kind.
The “beak” is just cartilge of the nose pulled back from being in the water.
Being blunt, you can see the dog testicals, tail, legs, and jaw. Clearly a mammal.
Bloat and water is all.