Civic Intelligence

Baycrafters Inc

990 • Fiscal year 2020 • EIN 34-0978368

Jan 01, 2020 to Dec 31, 2020 • Filed on Feb 22, 2021

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

46th percentile

0.08x

Higher debt load relative to assets than 46% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

52nd percentile

0.15x

Higher debt load relative to revenue than 52% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

63rd percentile

12%

Higher net margin than 63% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

55th percentile

$71,874

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 11.1% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

42nd percentile

3.0%

Faster asset growth than 42% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

15th percentile

-33%

Faster revenue growth than 15% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets46th percentile

Assets

Up

$1,246,038

Up $36,558 (+3.0%) from 2019

Net Assets

Up

$1,147,598

Up $77,870 (+7.3%) from 2019

Liabilities

Down

$98,440

Down $41,312 (-30%) from 2019

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin63rd percentile

Revenue

Down

$645,842

Down $313,254 (-33%) from 2019

Expenses

Down

$567,977

Down $369,891 (-39%) from 2019

Net Income

Up

$77,865

Up $56,637 (+267%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth42nd 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

2020

Assets$1,246,038
Liabilities$98,440
Net Assets$1,147,598
Open 2020 Filing

Operations Trend

Revenue Growth15th 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

2020

Revenue$645,842
Expenses$567,977
Net Income$77,865
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Feb 22, 2021
Return Version
2020v4.0
Gross Receipts
$671,274
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$1,069,091$1,019,773▼ $49,318
Savings and Temporary Cash Investments-$182,120-
Inventories for Sale or Use$13,350$13,350→ $0
Cash and Non-Interest-Bearing Accounts$69,494$12,419▼ $57,075
Investments in Publicly Traded Securities$25,180$11,364▼ $13,816
Prepaid Expenses and Deferred Charges$9,632--
Pledges and Grants Receivable$21,643$7,012▼ $14,631
Intangible Assets$1,090--
Total Assets$1,209,480$1,246,038▲ $36,558
Liabilities
Unsecured Notes Loans Payable$55,577$43,985▼ $11,592
Deferred Revenue$68,523$41,077▼ $27,446
Accounts Payable and Accrued Expenses$15,002$12,728▼ $2,274
Other Liabilities$650$650→ $0
Total Liabilities$139,752$98,440▼ $41,312
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,038,523$1,119,246▲ $80,723
Net Assets With Donor Restrictions$31,205$28,352▼ $2,853
Total Net Assets Fund Balance$1,069,728$1,147,598▲ $77,870
Total Liabilities and Net Assets / Fund Balance$1,209,480$1,246,038▲ $36,558

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,009,260$282,322$1,291,582
Equipment$6,715$21,200$27,915
Other Land Buildings$3,798$22,382$26,180
Compensation and Service Providers
Top Officer Pay55th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Nancy HeatonExecutive DirectorFT$71,874$71,874

Board Members and Trustees

NameTitle
Mary SullivanPresident
Peter Winzig2nd Vice President
Andrea RichardsVice President
Analia DimitDirector
Chris St MarieDirector
Dana HastingsDirector
Gary EbertDirector
Karen BrillDirector
Marianna OrroDirector
Michael GleyduraDirector
Ron ChudowskyDirector
Shana SamsonDirector
Tom OBrienDirector
Lisa NapoliSecretary
John JeffersonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$342,634
Program Service Revenue
$292,185
Investment Income
$-3,000
Other Revenue
$14,023
All Other Contributions
$107,936
Change in Net Assets
$77,865

Audited Revenue Reconciliation

Revenue per Audited Statements
$645,842
Total Revenue per Audited Statements
$645,842
Total Revenue per Form 990
$645,842
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$284,815
Salaries, Compensation, and Employee Benefits$283,162
Total Fundraising Expense$90,836
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$130,782$20,767$34,767$186,316
Fees for Services Other$74,683--$74,683
Current Officers, Directors, Trustees, and Key Employees$26,168$12,212$31,402$69,782
Depreciation Depletion$46,495$1,539$3,169$51,203
Occupancy$34,157$5,016$10,064$49,237
Other Expenses$31,588$9,062$2,578$40,650
Office Expenses$12,112$11,588$690$24,390
Payroll Taxes$13,116$2,756$5,530$21,402
Insurance$17,210$1,893$1,173$20,276
Advertising$9,462--$9,462
Pension Plan Contributions$3,470$729$1,463$5,662
Fees for Services Accounting-$3,650-$3,650
Interest$2,965--$2,965
Total Functional Expenses$407,929$69,212$90,836$567,977

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$567,977
Total Expenses per Audited Statements$567,977
Total Expenses per Form 990$567,977
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$25,570
Fundraising Direct Expenses$11,547
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall Event$54,141$20,991$3,973$17,018
Total Events$58,720$25,570$11,547$14,023
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

Member election for additional members Part VI line 7A

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

Form 990 governing body review Part VI line 11

“The Federal Form 990 was approved by the finance committee and then presented to the entire board prior to filing.”

Conflict of interest policy compliance 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.”

CEO executive director top management comp Part VI line 15A

“The executive directors salary was determined by the executive committee. Committee researched industry standards, other organizations Federal Form 990s and negotiations with the employee.”

Governing documents etc available to public Part VI line 19

“Consistent with the requirements of Section 6104 (D) of the Internal Revenue Code and the regulations thereunder, copies of the organizations Federal Form 990 and governing documents shall be made available uponrequest, 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
Address
28795 Lake Road, Bay Village, OH 44140

Signing Officer

Name
Nancy K Heaton
Title
Executive Direc
Phone
4408716543
Signed
2021-02-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy Heaton
Formed
1962
Legal Domicile
Oh
Voting Board Members
15
Independent Board Members
15
Employees
14
Volunteers
50

Preparer

Firm
Koester DiSalvo and Fried
Address
5587 Turney Road, Garfield Heights, OH 44125
Preparer
KC Koester
Phone
2164757844
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Rounding”

List of other fees for services expenses Part IX line 11G

“Teachers $46,000Ceramics instructors 28,281Juror fees 400Total $74,683”

Part XI response or note to any line in Part XI

“Rounding”

Financial Statement Notes

Footnote for uncertain tax position under FIN 48 (Part X)

“BAYarts complies with FASB ASC 740- Accounting for Uncertainty in IncomeTaxes. FASB ASC 740 details how companies should recognize, measure,present and disclose uncertain tax positions that have been or are expectedto be taken. As such, the financial statements would reflect expectedfuture tax consequences of uncertain tax positions presuming the taxingauthorities full knowledge of the position and all relevant facts, if theyexisted. Management believes that there are no uncertain tax positions. Theorganizations tax years that remain subject to examination by the InternalRevenue Service are 2017 and forward.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt132nd Vice President
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IRS990/Form990PartVIISectionAGrp/TitleTxt15Secretary
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IRS990/MissionDesc0Create a welcoming, lakeside environment to stimulate, encourage, and support professional and aspiring artists of all ages through collaboration, education and exhibition.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Artist Support: It is BAYarts mission to support regional artists by showcasing their work and helping them sell through various means. BAYarts has 3 galleries with rotating exhibitions; highlights include The Annual Juried Show with cash prizes, Annual Ceramic Show and Sale to feature BAYarts advanced student work and raise funds for the studio, Art Club Students Show and Emerging Artists. BAYarts is a respected venue for professional artists to exhibit and sell their work. BAYarts encourages artists of diverse populations to explore new approaches with various medium. BAYarts consignment shop features hundreds of artists year round providing professional display, marketing and competitive compensation, the winter holiday shop generates 50% of the annual shop revenue. An annual art festival offers artists an affordable alternative to other fairs whos entry fees make them prohibitive. Over 100 artists participate for the one day free event attracting thousands of visitors. A summer market provides income to artists and vendors while bringing the community out each week.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Community Engagement: BAYarts campus, located in Cleveland Metroparks Huntington Reservation and consists of 4 historically significant buildings and the Karen Ryel Ceramic Arts and Education Center, a state of the art ceramic studio. In 2015 BAYarts acquired the lease to the former Huntington Playhouse, adjacent to the campus to expand and diversify programming. Phase One of the renovation was completed in 2019; Phase Two will be completed by 2022. Besides providing much need space for BAYarts programming, this expansion provides a venue for community groups, artists and other organizations in need of temporary workspace or storage. BAYarts location in the park provides an idea venue for free summer events. An outdoor stage features local performers (live music, dance, theater) all free to the public thanks to sponsor support. On average, more than 20,000 visitors from across northeast Ohio attend BAYarts events. An annual art festival, offers artists an affordable option to sell their work; a seasonal weekly market focuses on community (and dogs) to support local vendors and socialize. The renovation of the former playhouse will allow this type of programming, limited to warmer months, to be held year round. BAYarts collaborates with community groups and other non-profits including Cuyahoga Public Library, Kiwanis, Cleveland Metroparks, Lake Erie Nature & Science Center local schools, Scouts, garden clubs and more. In response to the pandemic of 2020, a community mural was created by BAYarts students to reflect unity and community in this difficult time. The mural, has become a popular photo op for park visitors. In 2021, the installation of BAYarts Sensory Educational Garden will commence. This garden will involve students and local volunteers; programming will focus on education and underserved populations.
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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,246,038
Liabilities
$98,440
Net assets
$1,147,598
Revenue
$645,842
Expenses
$567,977
Net income
$77,865
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
2020Detailed filing. Detailed filing data is available for this year.$1.25$0.10$1.15$0.65$0.57$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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