Liabilities / Assets
53rd percentile
Higher debt load relative to assets than 53% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
53rd percentile
Higher debt load relative to assets than 53% of similar nonprofits.
Liabilities / Revenue
59th percentile
Higher debt load relative to revenue than 59% of similar nonprofits.
Net Margin
47th percentile
Higher net margin than 47% of similar nonprofits.
Top Officer Pay
59th percentile
Higher top officer pay than 59% of similar nonprofits.
Top officer pay equals 7.5% of source-year revenue.
Asset Growth
71st percentile
Faster asset growth than 71% of similar nonprofits.
Revenue Growth
60th percentile
Faster revenue growth than 60% of similar nonprofits.
Assets
Up$1,904,303
Up $250,074 (+15%) from 2022
Net Assets
Up$1,747,094
Up $140,811 (+8.8%) from 2022
Liabilities
Up$157,209
Up $109,263 (+228%) from 2022
Revenue
Up$1,091,296
Up $128,936 (+13%) from 2022
Expenses
Up$1,063,760
Up $331,630 (+45%) from 2022
Net Income
Down$27,536
Down $202,694 (-88%) from 2022
Create a welcoming, lakeside environment to stimulate, encourage, and support professional and aspiring artists of all ages through collaboration, education and exhibition.
The mission of bayarts is to provide a welcoming lakeside environment to stimulate, encourage and support professional and aspiring artists of all ages through collaboration, education and exhibition.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $952,502 | $1,413,091 | ▲ $460,589 |
| Cash and Non-Interest-Bearing Accounts | $277,521 | $229,863 | ▼ $47,658 |
| Savings and Temporary Cash Investments | $393,491 | $223,820 | ▼ $169,671 |
| Investments Other Securities | $13,365 | $24,249 | ▲ $10,884 |
| Accounts Receivable | $4,000 | $13,280 | ▲ $9,280 |
| Total Assets | $1,654,229 | $1,904,303 | ▲ $250,074 |
| Other Assets Total | $13,350 | - | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $15,364 | $126,558 | ▲ $111,194 |
| Deferred Revenue | $31,932 | $30,001 | ▼ $1,931 |
| Other Liabilities | $650 | $650 | → $0 |
| Total Liabilities | $47,946 | $157,209 | ▲ $109,263 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,256,936 | $1,629,885 | ▲ $372,949 |
| Net Assets With Donor Restrictions | $349,347 | $117,209 | ▼ $232,138 |
| Total Net Assets Fund Balance | $1,606,283 | $1,747,094 | ▲ $140,811 |
| Total Liabilities and Net Assets / Fund Balance | $1,654,229 | $1,904,303 | ▲ $250,074 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $805,267 | $356,713 | - |
| Other Land Buildings | $607,824 | $63,643 | - |
| Equipment | - | $57,137 | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Nancy Heaton | Executive Di | FT | $79,750 | $2,393 | $82,143 |
| Name | Title |
|---|---|
| Mary Sullivan | President |
| Emily Gambill | Director |
| Gary Ebert | Director |
| Jill Hensel | Director |
| Josette Milli | Director |
| Karen Brill | Director |
| Karry York | Director |
| Marianna Orro | Director |
| Ron Chudowsky | Director |
| THOMAS O'BRIEN | Director |
| Lisa Napoli | Secretary |
| Ryan Dobroka | Treasurer |
| Andrea Richards | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $754,173 |
| Salaries, Compensation, and Employee Benefits | $309,587 |
| Total Fundraising Expense | $46,880 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $142,890 | $43,700 | $9,210 | $195,800 |
| Occupancy | $118,358 | $2,440 | $1,220 | $122,018 |
| Current Officers, Directors, Trustees, and Key Employees | $31,900 | $15,950 | $31,900 | $79,750 |
| Depreciation Depletion | $56,387 | $1,163 | $581 | $58,131 |
| Advertising | $49,522 | $2,606 | - | $52,128 |
| All Other Expenses | $15,397 | $30,058 | $159 | $45,614 |
| Other Expenses | $45,208 | - | - | $45,208 |
| Office Expenses | $26,194 | $3,082 | $1,541 | $30,817 |
| Payroll Taxes | $20,067 | $6,137 | $1,293 | $27,497 |
| Insurance | $15,252 | $1,457 | - | $16,709 |
| Pension Plan Contributions | $4,148 | $1,416 | $976 | $6,540 |
| Fees for Services Accounting | - | $5,198 | - | $5,198 |
| Total Functional Expenses | $903,673 | $113,207 | $46,880 | $1,063,760 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,109,769 |
| Total Expenses per Audited Statements | $1,109,769 |
| Total Expenses per Form 990 | $1,063,760 |
| Expenses Not Reported on Financial Statements | $-46,009 |
| Other Expense Adjustments | $-46,009 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $79,071 |
| Fundraising Gross Income | $79,071 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Special Events | $141,416 | $79,071 | $33,261 | $45,810 |
| Total Events | $141,416 | $79,071 | $79,071 | - |
| Liability | Amount |
|---|---|
| Deposits | $650 |
“An independent cpa prepares the form 990. After review and approval by the finance committee, the 990 is presented to the board of directors prior to filing.”
“On an annual basis, all board members are asked to read the organization's conflict of interest policy and inform the board of any possible conflicts.”
“The executive director's salary is determined by the executive committee. The committee researched industry standards, other orgabizations' federal form 990s and negotiations with the executive director.”
“Consistent with the requirements of section 6104(d) of the internal reveue 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 manner, and subject to the charges permitted by law to any individual who requests them.”
“Community programming bayarts offers several free community programs throughout the year. These programs and events are designed to engage the community and provide accessible cultural experiences. Key highlights include: 1.summer concert series: this series features free concerts on sunday evenings on the lawn of the fuller house. Performances include various local bands and artists, making for enjoyable, family-friendly evenings with music and a relaxed atmosphere. 2.bayarts art & music festival: held annually in june, this festival features over 75 local vendors selling art, crafts, and food. The event includes live music and is open to the public with free admission and parking. 3.thursday market: weekly through the summer months, this event features local artisans, live music and family friendly activities. 4.holiday extravaganza, spring fling and mini moondance - family focused themed events facilitated by friends of bayarts junior board art education bayarts offers a diverse range of educational programming for different age groups, including children, teens, and adults. 1.preschool classes: - for ages 3-5 focus on creative exploration through various art mediums, storytelling, and music therapy 2.youth classes: - for ages 6-9 encourages experimentation with painting, building, and sculpture; graphic design and cartooning for ages 10+ and 10-14, respectively, teach digital media techniques and advanced drawing skills; for ages 5-8 explores different painting techniques and creative surfaces; advanced cartooning for ages 14+ develops storytelling and individual artistic style through advanced illustration techniques 3.adults classes: ceramics from beginner to advanced levels, independent study ceramics, covers foundational to complex ceramic techniques; painting in various mediums for intermediate to advanced students focus on techniques; weekend workshops in specialized techniques such as fabric arts, color mixing, bookmaking and collage to name a few. 4.scholarships: bayarts also offers scholarship opportunities for youth and adult art classes, making these programs more accessible to the community artist support bayarts supports local artists through a variety of initiatives and income generating opportunities: 1. Exhibitions and galleries: bayarts hosts numerous exhibitions throughout the year, including the annual juried exhibition, which provides a platform for local artists to showcase their work. This event features a selection process by esteemed jurors, allowing artists to gain recognition and exposure in the art community oai_citation:1,annual juried exhibition - bayarts 2. Art & music festival and thursday market: the annual bayarts art & music festival is a significant event where local artists can display and sell their work. The festival attracts a large audience, offering artists a chance to reach new patrons and network with fellow artists; the thursday market is a weekly opportunity for artists to showcase their work 3. Consignment opportunities: local artists can sell their works through bayarts' gift shop and participate in gallery exhibitions, providing them with a steady avenue to market their creations 4. Educational programs and workshops: bayarts offers various classes and workshops led by professional artists, helping local artists to develop their skills and stay engaged with contemporary practices. This educational aspect fosters a nurturing environment for both emerging and established artists 5.regional plein air festival- a 3-day paint out with premier artists throughout the bayarts campus and huntington reservation culminating in an exhibition and cash awards facilities the bayarts huntington reservation campus in bay village includes several historic buildings that serve various purposes: 1.the station house: built in 1882 and originally a victorian-style train station moved to the campus in the early 60's, it now houses chatty's pizzeria who leases from bayarts. 2. The huntington house:”
“Rent expense to part viii 46,009 rent expense to part viii -46,009”
“Bayarts is exempt from federal income taxes under section 501(c)(3) of the internal revenue code (the "code") as a charitable organization whereby only unrelated business income, as defined by section 509(a)(1) of the code, is subject to federal income tax. Bayarts currently has no unrelated business income. Accordingly, no provision for income taxes has been recorded.”
“Rent expense to part viii -46,009”
“Rent expense to part viii -46,009”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 126558 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 4000 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 13280 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE MISSION OF BAYARTS IS TO PROVIDE 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/AdvertisingGrp/ProgramServicesAmt | 0 | 49522 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 52128 |
| IRS990/AllOtherContributionsAmt | 0 | 229075 |
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| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 15397 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 45614 |
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| IRS990/BackupWthldComplianceInd | 0 | true |
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| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4408716543 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 28795 LAKE RD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BAY VILLAGE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 44140 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 229863 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | true |
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| IRS990/CreditCounselingInd | 0 | false |
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| IRS990/Desc | 0 | COMMUNITY PROGRAMMING BAYARTS OFFERS SEVERAL FREE COMMUNITY PROGRAMS THROUGHOUT THE YEAR. THESE PROGRAMS AND EVENTS ARE DESIGNED TO ENGAGE THE COMMUNITY AND PROVIDE ACCESSIBLE CULTURAL EXPERIENCES. KEY HIGHLIGHTS INCLUDE: 1.SUMMER CONCERT SERIES: THIS SERIES FEATURES FREE CONCERTS ON SUNDAY EVENINGS ON THE LAWN OF THE FULLER HOUSE. PERFORMANCES INCLUDE VARIOUS LOCAL BANDS AND ARTISTS, MAKING FOR ENJOYABLE, FAMILY-FRIENDLY EVENINGS WITH MUSIC AND A RELAXED ATMOSPHERE. 2.BAYARTS ART & MUSIC FESTIVAL: HELD ANNUALLY IN JUNE, THIS FESTIVAL FEATURES OVER 75 LOCAL VENDORS SELLING ART, CRAFTS, AND FOOD. THE EVENT INCLUDES LIVE MUSIC AND IS OPEN TO THE PUBLIC WITH FREE ADMISSION AND PARKING. 3.THURSDAY MARKET: WEEKLY THROUGH THE SUMMER MONTHS, THIS EVENT FEATURES LOCAL ARTISANS, LIVE MUSIC AND FAMILY FRIENDLY ACTIVITIES. 4.HOLIDAY EXTRAVAGANZA, SPRING FLING AND MINI MOONDANCE - FAMILY FOCUSED THEMED EVENTS FACILITATED BY FRIENDS OF BAYARTS JUNIOR BOARD ART EDUCATION BAYARTS OFFERS A DIVERSE RANGE OF EDUCATIONAL PROGRAMMING FOR DIFFERENT AGE GROUPS, INCLUDING CHILDREN, TEENS, AND ADULTS. 1.PRESCHOOL CLASSES: - FOR AGES 3-5 FOCUS ON CREATIVE EXPLORATION THROUGH VARIOUS ART MEDIUMS, STORYTELLING, AND MUSIC THERAPY 2.YOUTH CLASSES: - FOR AGES 6-9 ENCOURAGES EXPERIMENTATION WITH PAINTING, BUILDING, AND SCULPTURE; GRAPHIC DESIGN AND CARTOONING FOR AGES 10+ AND 10-14, RESPECTIVELY, TEACH DIGITAL MEDIA TECHNIQUES AND ADVANCED DRAWING SKILLS; FOR AGES 5-8 EXPLORES DIFFERENT PAINTING TECHNIQUES AND CREATIVE SURFACES; ADVANCED CARTOONING FOR AGES 14+ DEVELOPS STORYTELLING AND INDIVIDUAL ARTISTIC STYLE THROUGH ADVANCED ILLUSTRATION TECHNIQUES 3.ADULTS CLASSES: CERAMICS FROM BEGINNER TO ADVANCED LEVELS, INDEPENDENT STUDY CERAMICS, COVERS FOUNDATIONAL TO COMPLEX CERAMIC TECHNIQUES; PAINTING IN VARIOUS MEDIUMS FOR INTERMEDIATE TO ADVANCED STUDENTS FOCUS ON TECHNIQUES; WEEKEND WORKSHOPS IN SPECIALIZED TECHNIQUES SUCH AS FABRIC ARTS, COLOR MIXING, BOOKMAKING AND COLLAGE TO NAME A FEW. 4.SCHOLARSHIPS: BAYARTS ALSO OFFERS SCHOLARSHIP OPPORTUNITIES FOR YOUTH AND ADULT ART CLASSES, MAKING THESE PROGRAMS MORE ACCESSIBLE TO THE COMMUNITY ARTIST SUPPORT BAYARTS SUPPORTS LOCAL ARTISTS THROUGH A VARIETY OF INITIATIVES AND INCOME GENERATING OPPORTUNITIES: 1. EXHIBITIONS AND GALLERIES: BAYARTS HOSTS NUMEROUS EXHIBITIONS THROUGHOUT THE YEAR, INCLUDING THE ANNUAL JURIED EXHIBITION, WHICH PROVIDES A PLATFORM FOR LOCAL ARTISTS TO SHOWCASE THEIR WORK. THIS EVENT FEATURES A SELECTION PROCESS BY ESTEEMED JURORS, ALLOWING ARTISTS TO GAIN RECOGNITION AND EXPOSURE IN THE ART COMMUNITY OAI_CITATION:1,ANNUAL JURIED EXHIBITION - BAYARTS 2. ART & MUSIC FESTIVAL AND THURSDAY MARKET: THE ANNUAL BAYARTS ART & MUSIC FESTIVAL IS A SIGNIFICANT EVENT WHERE LOCAL ARTISTS CAN DISPLAY AND SELL THEIR WORK. THE FESTIVAL ATTRACTS A LARGE AUDIENCE, OFFERING ARTISTS A CHANCE TO REACH NEW PATRONS AND NETWORK WITH FELLOW ARTISTS; THE THURSDAY MARKET IS A WEEKLY OPPORTUNITY FOR ARTISTS TO SHOWCASE THEIR WORK 3. CONSIGNMENT OPPORTUNITIES: LOCAL ARTISTS CAN SELL THEIR WORKS THROUGH BAYARTS' GIFT SHOP AND PARTICIPATE IN GALLERY EXHIBITIONS, PROVIDING THEM WITH A STEADY AVENUE TO MARKET THEIR CREATIONS 4. EDUCATIONAL PROGRAMS AND WORKSHOPS: BAYARTS OFFERS VARIOUS CLASSES AND WORKSHOPS LED BY PROFESSIONAL ARTISTS, HELPING LOCAL ARTISTS TO DEVELOP THEIR SKILLS AND STAY ENGAGED WITH CONTEMPORARY PRACTICES. THIS EDUCATIONAL ASPECT FOSTERS A NURTURING ENVIRONMENT FOR BOTH EMERGING AND ESTABLISHED ARTISTS 5.REGIONAL PLEIN AIR FESTIVAL- A 3-DAY PAINT OUT WITH PREMIER ARTISTS THROUGHOUT THE BAYARTS CAMPUS AND HUNTINGTON RESERVATION CULMINATING IN AN EXHIBITION AND CASH AWARDS FACILITIES THE BAYARTS HUNTINGTON RESERVATION CAMPUS IN BAY VILLAGE INCLUDES SEVERAL HISTORIC BUILDINGS THAT SERVE VARIOUS PURPOSES: 1.THE STATION HOUSE: BUILT IN 1882 AND ORIGINALLY A VICTORIAN-STYLE TRAIN STATION MOVED TO THE CAMPUS IN THE EARLY 60'S, IT NOW HOUSES CHATTY'S PIZZERIA WHO LEASES FROM BAYARTS. 2. THE HUNTINGTON HOUSE: |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1962 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingAmt | 0 | 62345 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 79071 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 79071 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 13 |
| IRS990/GovernmentGrantsAmt | 0 | 84556 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1170367 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 13 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1457 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 15252 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 16709 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 596 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 596 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 13365 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 24249 |
| IRS990/IRPDocumentCnt | 0 | 26 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 477493 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 952502 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1413091 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1890584 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE MISSION OF BAYARTS IS TO PROVIDE A WELCOMING LAKESIDE ENVIRONMENT TO STIMULATE, ENCOURAGE AND SUPPORT PROFESSIONAL AND ASPIRING ARTISTS OF ALL AGES THROUGH COLLABORATION, EDUCATION AND EXHIBITION. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1606283 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1747094 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 884 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1256936 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1629885 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 1220 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 2440 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 118358 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 122018 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 1541 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 3082 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 26194 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 30817 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 13350 |
| IRS990/OtherExpensesGrp/Desc | 0 | CONTRACTED INSTRUCTORS |
| IRS990/OtherExpensesGrp/Desc | 1 | SHOP EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | GALLERY EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 3 | EDUCATIONAL SUPPLIES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 205415 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 110261 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 62674 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 45208 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 205415 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 110261 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 62674 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 45208 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 650 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 650 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 9210 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 43700 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 142890 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 195800 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 1293 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 6137 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 20067 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 27497 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 976 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 1416 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 4148 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 6540 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | NANCY HEATON |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ARTS EDUCATIONAL PROGRAMMING |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | GALLERY AND SHOP |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | RENTAL INCOME AND OTHER |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 483067 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 151337 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 80320 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 483067 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 151337 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 80320 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 343301 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | -355 |
| IRS990/PYOtherExpensesAmt | 0 | 418279 |
| IRS990/PYOtherRevenueAmt | 0 | 66410 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 553004 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 230230 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 313851 |
| IRS990/PYTotalExpensesAmt | 0 | 732130 |
| IRS990/PYTotalRevenueAmt | 0 | 962360 |
| IRS990/QuidProQuoContributionsInd | 0 | true |
| IRS990/QuidProQuoContriDisclInd | 0 | true |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 27536 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 714724 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 393491 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 223820 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 375976 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 343302 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 350055 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 308724 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 322212 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 1700269 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 596 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2406 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 3003 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 793795 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 672745 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 488954 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 298999 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 631770 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 2886263 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 596 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 2406 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 3003 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 15572 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 64694 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 73259 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 153525 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.96700 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.92520 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 4586532 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 1169771 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1016047 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 839009 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 607723 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 953982 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 4586532 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 1170367 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 1016047 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 854581 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 674823 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1027242 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 4743060 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 805267 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 356713 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 1161980 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 112391 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 57137 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 57137 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | -46009 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1109769 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 884 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | -46009 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 607824 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 63643 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 671467 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 650 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DEPOSITS |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | -46009 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 113275 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | -46009 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1137305 |
| IRS990ScheduleD/SolicitedAssetsSaleInd | 0 | false |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.