Civic Intelligence

Baycrafters Inc

990 • Fiscal year 2019 • EIN 34-0978368

Jan 01, 2019 to Dec 31, 2019 • Filed on Feb 26, 2020

Organization ProfileWWW.BAYARTS.NET
28795 Lake RoadBay Village, OH 44140

(440) 871-6543

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.12x

Higher debt load relative to assets than 56% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

60th percentile

0.15x

Higher debt load relative to revenue than 60% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

47th percentile

2.2%

Higher net margin than 47% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

55th percentile

$73,130

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

43rd percentile

0.8%

Faster asset growth than 43% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

32nd percentile

-2.9%

Faster revenue growth than 32% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$1,209,480

Up $10,168 (+0.8%) from 2018

Net Assets

Up

$1,069,728

Up $22,348 (+2.1%) from 2018

Liabilities

Down

$139,752

Down $12,180 (-8.0%) from 2018

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin47th percentile

Revenue

Down

$959,096

Down $29,141 (-2.9%) from 2018

Expenses

Down

$937,868

Down $40,337 (-4.1%) from 2018

Net Income

Up

$21,228

Up $11,196 (+112%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth43rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $496,487Liabilities 2011: $101,069Net Assets 2011: $395,4182011Assets 2012: $508,868Liabilities 2012: $77,145Net Assets 2012: $431,7232012Assets 2013: $593,278Liabilities 2013: $67,909Net Assets 2013: $525,3692013Assets 2014: $972,088Liabilities 2014: $97,348Net Assets 2014: $874,7402014Assets 2015: $1,111,318Liabilities 2015: $146,164Net Assets 2015: $965,1542015Assets 2016: $1,111,103Liabilities 2016: $126,486Net Assets 2016: $984,6172016Assets 2017: $1,115,921Liabilities 2017: $77,249Net Assets 2017: $1,038,6722017Assets 2018: $1,199,312Liabilities 2018: $151,932Net Assets 2018: $1,047,3802018Assets 2019: $1,209,480Liabilities 2019: $139,752Net Assets 2019: $1,069,7282019Assets 2020: $1,246,038Liabilities 2020: $98,440Net Assets 2020: $1,147,5982020Assets 2021: $1,457,154Liabilities 2021: $81,101Net Assets 2021: $1,376,0532021Assets 2022: $1,654,229Liabilities 2022: $47,946Net Assets 2022: $1,606,2832022Assets 2023: $1,904,303Liabilities 2023: $157,209Net Assets 2023: $1,747,0942023Assets 2024: $1,773,300Liabilities 2024: $83,615Net Assets 2024: $1,689,6852024

Highlighted filing

2019

Assets$1,209,480
Liabilities$139,752
Net Assets$1,069,728
Open 2019 Filing

Operations Trend

Revenue Growth32nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2011: $381,2842011Expenses 2012: $485,1362012Expenses 2013: $506,9682013Revenue 2014: $918,557Expenses 2014: $569,186Net Income 2014: $349,3712014Revenue 2015: $747,822Expenses 2015: $657,408Net Income 2015: $90,4142015Revenue 2016: $755,733Expenses 2016: $736,270Net Income 2016: $19,4632016Revenue 2017: $929,653Expenses 2017: $881,700Net Income 2017: $47,9532017Revenue 2018: $988,237Expenses 2018: $978,205Net Income 2018: $10,0322018Revenue 2019: $959,096Expenses 2019: $937,868Net Income 2019: $21,2282019Revenue 2020: $645,842Expenses 2020: $567,977Net Income 2020: $77,8652020Revenue 2021: $856,987Expenses 2021: $628,532Net Income 2021: $228,4552021Revenue 2022: $962,360Expenses 2022: $732,130Net Income 2022: $230,2302022Revenue 2023: $1,091,296Expenses 2023: $1,063,760Net Income 2023: $27,5362023Revenue 2024: $1,016,287Expenses 2024: $1,163,177Net Income 2024: -$146,8902024

Highlighted filing

2019

Revenue$959,096
Expenses$937,868
Net Income$21,228
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Feb 26, 2020
Return Version
2019v5.0
Gross Receipts
$1,028,168
Mission and Program Overview

Mission

Create a welcoming, lakeside environment to stimulate, encourage, and support professional and aspiring artists of all ages through collaboration, education and exhibition.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$979,545$1,069,091▲ $89,546
Cash and Non-Interest-Bearing Accounts$70,669$69,494▼ $1,175
Investments in Publicly Traded Securities$23,034$25,180▲ $2,146
Accounts Receivable$97,984$21,643▼ $76,341
Inventories for Sale or Use$13,350$13,350→ $0
Prepaid Expenses and Deferred Charges$11,460$9,632▼ $1,828
Intangible Assets$3,270$1,090▼ $2,180
Total Assets$1,199,312$1,209,480▲ $10,168
Liabilities
Deferred Revenue$75,013$68,523▼ $6,490
Unsecured Notes Loans Payable-$55,577-
Accounts Payable and Accrued Expenses$76,269$15,002▼ $61,267
Other Liabilities$650$650→ $0
Total Liabilities$151,932$139,752▼ $12,180
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,030,095$1,038,523▲ $8,428
Net Assets With Donor Restrictions$17,285$31,205▲ $13,920
Total Net Assets Fund Balance$1,047,380$1,069,728▲ $22,348
Total Liabilities and Net Assets / Fund Balance$1,199,312$1,209,480▲ $10,168

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$832,778$216,319$1,049,097
Other Land Buildings$106,834$38,350$145,184
Leasehold Improvements$124,477$4,169$128,646
Equipment$5,002$36,948$41,950
Compensation and Service Providers
Top Officer Pay55th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nancy HeatonExecutive DiFT$71,000$2,130$73,130

Board Members and Trustees

NameTitle
Mary Conway SullivanPresident
Analia DimitDirector
Chris St MarieDirector
Karen BrillDirector
Karen GurleyDirector
Marianna OrroDirector
Michael GleyduraDirector
Michele SchrockDirector
Shana SamsonDirector
TOM O'BRIENDirector
Dana HastingsTrustee
Peter Winzig2nd Vice Pre
Gary EbertLegal Adviso
Lisa NapoliSecretary
John JeffersonTreasurer
Andrea RichardsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$322,212
Program Service Revenue
$631,770
Investment Income
$-11,548
Other Revenue
$16,662
All Other Contributions
$99,933
Change in Net Assets
$21,228

Audited Revenue Reconciliation

Revenue per Audited Statements
$959,096
Revenue Not Reported on Form 990
$1,120
Total Revenue per Audited Statements
$960,216
Total Revenue per Form 990
$959,096
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$552,567
Salaries, Compensation, and Employee Benefits$385,301
Total Fundraising Expense$114,373
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$212,949$21,488$42,058$276,495
Fees for Services Other$178,811--$178,811
Office Expenses$114,135$15,090$12,204$141,429
Current Officers, Directors, Trustees, and Key Employees$26,625$12,425$31,950$71,000
Depreciation Depletion$52,796$1,902$4,125$58,823
Occupancy$34,174$5,136$11,207$50,517
Advertising$41,271--$41,271
Payroll Taxes$19,288$2,898$6,325$28,511
Insurance$13,547$2,035$4,442$20,024
Other Expenses$19,345--$19,345
Fees for Services Accounting-$10,510-$10,510
Pension Plan Contributions$6,288$945$2,062$9,295
Total Functional Expenses$751,066$72,429$114,373$937,868

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$937,868
Total Expenses per Audited Statements$937,868
Total Expenses per Form 990$937,868
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$73,259
Fundraising Direct Expenses$56,597
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall Event$117,384$53,845$27,306$26,539
Total Events$117,384$53,845$52,426$1,419
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposit$650
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

“The members vote on the board of directors at the annual meeting.”

Form 990, Page 6, Part VI, Line 11B

“The federal form 990 was approved by the finance committee and then presented to the entire baord prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“All board members are asked to read the organizations conflict of interest policy and inform the board of any possible conflicts.”

Form 990, Page 6, Part VI, Line 15A

“The executive director's salary was determined by the executive committee. Committee research industry standard, other organizations' federal form 990 and negotiations with the employee.”

Form 990, Page 6, Part VI, Line 19

“Consistent with the requirements of section 6104 (d) of the internal revenue code and the regulations thereunder, copies of the organization's federal form 990 and governing documents shall be made available upon request, in a timely maner, and subject to the charges permitted by law to any individual who requrest it.”

Filing and Contact Details

Filer

Filer Name
Bayarts
EIN
34-0978368
Phone
4408716543
Address
28795 LAKE ROAD, BAY VILLAGE, OH 44140

Signing Officer

Name
Nancy Heaton
Title
Executive Director
Phone
4408716543
Signed
2020-02-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy Heaton
Formed
1962
Legal Domicile
Oh
Voting Board Members
16
Independent Board Members
16
Employees
13
Volunteers
102

Preparer

Firm
Koester Disalvo and Fried
Address
5587 TURNEY ROAD, GARFIELD HTS, OH 44125
Preparer
Kc Koester
Phone
2164757844
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Volunteers 101 16 voting board members, 2 emeritus board members and 11 members of the advisory counciloard members who assist in the management and operation of the organization. 18 active, office and gallery volunteers that provide services on a weekly basis. 68 volunteers who help at benefits, festivals and during peak summer programming.”

Form 990, Part IX, Line 11G

“Contract labor 178,811 0 0”

Financial Statement Notes

Schedule D, Page 3, Part X

“Bayarts complies with fasb asc 740- accounting for uncertainty in income taxes. Fasb asc 740 details how companies should recognize, measure, present and disclose uncertain tax positions that have been or are expected to be taken. As such, the financial statements would reflect expected future tax consequences of uncertain tax positions presuming the taxing authorities full knowledge of the position and all relevant facts, if they existed. Management believes that there are no uncertain tax positions. The organization's tax years that remain subject to examination by the internal revenue service are 2016 and forward.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3LEGAL ADVISO
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt162ND VICE PRE
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IRS990/OfficeExpensesGrp/FundraisingAmt012204
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0276495
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt06325
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02898
IRS990/PayrollTaxesGrp/ProgramServicesAmt019288
IRS990/PayrollTaxesGrp/TotalAmt028511
IRS990/PensionPlanContributionsGrp/FundraisingAmt02062
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0945
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt06288
IRS990/PensionPlanContributionsGrp/TotalAmt09295
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011460
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09632
IRS990/PrincipalOfficerNm0NANCY HEATON
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/Desc2RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/Desc3MISCELLANEOUS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt184942
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt240006
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt184942
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt240006
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IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATION BAYARTS PRIMARY FOCUS IS ART ENRICHMENT THROUGH CLASSES, WORKSHOPS AND COLLABORATIONS. CHILDREN FROM AGES 3 AND UP, TEENS, ADULTS AND SENIORS ATTEND CLASSES YEAR ROUND TAUGHT BY PROFESSIONAL ARTISTS AND CERTIFIED TEACHERS. BAYARTS SUMMER CAMPS PROVIDE ARTISTIC INSTRUCTION IN A PARK SETTING FOR CHILDREN. THE NEW CERAMICS FACILITY ALLOWS MORE DIVERSE PROGRAMMING AND LARGER CLASS SIZES. WE SERVE 4,520 STUDENTS, OFFER 231 CLASSES, 115 WORKSHOPS, AND HAVE 50 FACULTY
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0517092
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0503147
IRS990/ProgSrvcAccomActy3Grp/Desc0BAYARTS SHOWCASES THE WORK OF REGIONAL ARTISTS WITH 24 EXHIBITIONS A YEAR: 12 IN EACH OF 2 GALLERIES. THE SULLIVAN FAMILY GALLERY FEATURES PROFESSIONAL ARTISTS, AN ANNUAL JURIED SHOW AND COLLABORATIONS WITH OTHER ART ORGANIZATIONS. THE ARTISTS RECEIVE A COMMISSION (GENERALLY OF 60% OF THE RETAIL SALE PRICE). THE DIANNE BOLDMAN GALLERY FOCUSES ON THE WORK OF BAYARTS FACULTY, STUDENT WORK AND EMERGING ARTISTS.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt043681
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt039373
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IRS990/PYExcessBenefitTransInd0false
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IRS990/PYOtherExpensesAmt0575509
IRS990/PYOtherRevenueAmt099181
IRS990/PYProgramServiceRevenueAmt0560403
IRS990/PYRevenuesLessExpensesAmt010032
IRS990/PYSalariesCompEmpBnftPaidAmt0402696
IRS990/PYTotalExpensesAmt0978205
IRS990/PYTotalRevenueAmt0988237
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IRS990/ReconcilationRevenueExpnssAmt021228
IRS990/RegularMonitoringEnfrcInd0true
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,209,480
Liabilities
$139,752
Net assets
$1,069,728
Revenue
$959,096
Expenses
$937,868
Net income
$21,228
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.77$0.08$1.69$1.02$1.16$0.15
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.90$0.16$1.75$1.09$1.06$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.65$0.05$1.61$0.96$0.73$0.23
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.46$0.08$1.38$0.86$0.63$0.23
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.10$1.15$0.65$0.57$0.08
2019Detailed filing. Detailed filing data is available for this year.$1.21$0.14$1.07$0.96$0.94$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.20$0.15$1.05$0.99$0.98$0.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.08$1.04$0.93$0.88$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.11$0.13$0.98$0.76$0.74$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.15$0.97$0.75$0.66$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.97$0.10$0.87$0.92$0.57$0.35
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.07$0.53$0.51
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.08$0.43$0.49
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.10$0.40$0.38