Civic Intelligence

Baycrafters Inc

990 • Fiscal year 2024 • EIN 34-0978368

Jan 01, 2024 to Dec 31, 2024 • Filed on Jul 14, 2025

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

47th percentile

0.05x

Higher debt load relative to assets than 47% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.08x

Higher debt load relative to revenue than 51% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

18th percentile

-14%

Higher net margin than 18% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

58th percentile

$80,598

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

18th percentile

-6.9%

Faster asset growth than 18% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

25th percentile

-6.9%

Faster revenue growth than 25% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,773,300

Down $131,003 (-6.9%) from 2023

Net Assets

Down

$1,689,685

Down $57,409 (-3.3%) from 2023

Liabilities

Down

$83,615

Down $73,594 (-47%) from 2023

Revenue

Down

$1,016,287

Down $75,009 (-6.9%) from 2023

Expenses

Up

$1,163,177

Up $99,417 (+9.3%) from 2023

Net Income

Down

-$146,890

Down $174,426 (-633%) from 2023

Historical Trend

Balance Sheet Trend

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

2024

Assets$1,773,300
Liabilities$83,615
Net Assets$1,689,685

Operations Trend

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

2024

Revenue$1,016,287
Expenses$1,163,177
Net Income-$146,890
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 14, 2025
Return Version
2024v5.0
Gross Receipts
$1,106,462
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.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,413,091$1,575,810▲ $162,719
Cash and Non-Interest-Bearing Accounts$229,863$113,876▼ $115,987
Savings and Temporary Cash Investments$223,820$54,657▼ $169,163
Investments Other Securities$24,249$27,207▲ $2,958
Accounts Receivable$13,280--
Prepaid Expenses and Deferred Charges-$1,750-
Total Assets$1,904,303$1,773,300▼ $131,003
Liabilities
Deferred Revenue$30,001$45,447▲ $15,446
Accounts Payable and Accrued Expenses$126,558$37,518▼ $89,040
Other Liabilities$650$650→ $0
Total Liabilities$157,209$83,615▼ $73,594
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,629,885$1,563,761▼ $66,124
Net Assets With Donor Restrictions$117,209$125,924▲ $8,715
Total Net Assets Fund Balance$1,747,094$1,689,685▼ $57,409
Total Liabilities and Net Assets / Fund Balance$1,904,303$1,773,300▼ $131,003

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$100,137-$100,137
Buildings$2,013,046--
Other Land Buildings$-537,373$537,373-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nancy HeatonFrmr Exec DiFT$78,250$2,348$80,598

Board Members and Trustees

NameTitle
Mary SullivanPresident
Emily GambillDirector
Gary EbertDirector
Jill HenselDirector
Josette MilliDirector
Karen BrillDirector
Karry YorkDirector
Marianna OrroDirector
Ron ChudowskyDirector
THOMAS O'BRIENDirector
Beth MilliExecutive Di
Lisa NapoliSecretary
Ryan DobrokaTreasurer
Andrea RichardsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$341,597
Program Service Revenue
$672,152
Investment Income
$2,538
Other Revenue
$0
All Other Contributions
$189,428
Change in Net Assets
$-146,890

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table2$43,000Fair Market Value (FMV)
Total Noncash Contributions2$43,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,016,287
Revenue Not Reported on Form 990
$89,481
Total Revenue per Audited Statements
$1,105,768
Total Revenue per Form 990
$1,016,287
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$767,739
Salaries, Compensation, and Employee Benefits$395,438
Total Fundraising Expense$78,235
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$179,796$71,739$29,717$281,252
Occupancy$204,679$3,437$1,717$209,833
Current Officers, Directors, Trustees, and Key Employees$35,213$7,825$35,212$78,250
Depreciation Depletion$58,083$1,198$599$59,880
Advertising$55,865-$2,940$58,805
All Other Expenses$38,624$195$98$38,917
Insurance$29,980$1,026-$31,006
Other Expenses$29,495--$29,495
Office Expenses$25,059$2,948$1,473$29,480
Payroll Taxes$17,509$6,480$5,276$29,265
Fees for Services Other$20,237--$20,237
Fees for Services Accounting$13,350--$13,350
Pension Plan Contributions$3,991$1,477$1,203$6,671
Total Functional Expenses$988,617$96,325$78,235$1,163,177

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,163,177
Total Expenses per Audited Statements$1,163,177
Total Expenses per Form 990$1,163,177
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$90,175
Fundraising Gross Income$90,175
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Events$167,009$90,175$33,598$56,577
Total Events$167,009$90,175$90,175-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits$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 11B

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.

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

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.

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

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.

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 manner, and subject to the charges permitted by law to any individual who requests them.

Filing and Contact Details

Filer

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

Signing Officer

Name
Beth Milli
Title
Executive Director
Phone
4408716543
Signed
2025-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Beth Milli
Formed
1962
Legal Domicile
Oh
Voting Board Members
13
Independent Board Members
3
Employees
9
Volunteers
57

Preparer

Firm
H & J Certified Public Accountants Inc
Address
7555 FREDLE DR STE 110, CONCORD, OH 44077
Preparer
Rolland B Standish
Phone
4409512997
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Community 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 2017, 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 was completed in the summer of 2024. Besides providing much needed space for bayarts programming, this expansion also provides space for community groups and artists in need of temporary space to gather. Bayarts location in the cleveland metroparks provides ideal venue for free summer events. Previously, bayarts only had access to an outdoor stage featuring local performers in music, dance and theater; all free to the public thanks to sponsor support. On average, more than 20,000 visitors from across northeast ohio and beyond attend bayarts events. An annual art festival offers artists an affordable option to sell their work; a seasonal weekly market focuses on local vendors in the community and it a great opportunity for the community to socialize.the renovation of the playhouse will allow this type of programming, normally limited to the summer months, to be held year-round. Bayarts collaborates with other non-profit and community organizations including the cuyahoga public library, bay village kiwanis, local schools, scouts, and garden clubs. The installation of bayarts sensory educational garden is planned to break ground in the fall of 2025. Fundraising efforts are ongoing. This garden will involve students and local volunteers; programming will focus on arts and nature education and welcome underserved populations.

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IRS990/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 2017, 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 WAS COMPLETED IN THE SUMMER OF 2024. BESIDES PROVIDING MUCH NEEDED SPACE FOR BAYARTS PROGRAMMING, THIS EXPANSION ALSO PROVIDES SPACE FOR COMMUNITY GROUPS AND ARTISTS IN NEED OF TEMPORARY SPACE TO GATHER. BAYARTS LOCATION IN THE CLEVELAND METROPARKS PROVIDES IDEAL VENUE FOR FREE SUMMER EVENTS. PREVIOUSLY, BAYARTS ONLY HAD ACCESS TO AN OUTDOOR STAGE FEATURING LOCAL PERFORMERS IN MUSIC, DANCE AND THEATER; ALL FREE TO THE PUBLIC THANKS TO SPONSOR SUPPORT. ON AVERAGE, MORE THAN 20,000 VISITORS FROM ACROSS NORTHEAST OHIO AND BEYOND ATTEND BAYARTS EVENTS. AN ANNUAL ART FESTIVAL OFFERS ARTISTS AN AFFORDABLE OPTION TO SELL THEIR WORK; A SEASONAL WEEKLY MARKET FOCUSES ON LOCAL VENDORS IN THE COMMUNITY AND IT A GREAT OPPORTUNITY FOR THE COMMUNITY TO SOCIALIZE.THE RENOVATION OF THE PLAYHOUSE WILL ALLOW THIS TYPE OF PROGRAMMING, NORMALLY LIMITED TO THE SUMMER MONTHS, TO BE HELD YEAR-ROUND. BAYARTS COLLABORATES WITH OTHER NON-PROFIT AND COMMUNITY ORGANIZATIONS INCLUDING THE CUYAHOGA PUBLIC LIBRARY, BAY VILLAGE KIWANIS, LOCAL SCHOOLS, SCOUTS, AND GARDEN CLUBS. THE INSTALLATION OF BAYARTS SENSORY EDUCATIONAL GARDEN IS PLANNED TO BREAK GROUND IN THE FALL OF 2025. FUNDRAISING EFFORTS ARE ONGOING. THIS GARDEN WILL INVOLVE STUDENTS AND LOCAL VOLUNTEERS; PROGRAMMING WILL FOCUS ON ARTS AND NATURE EDUCATION AND WELCOME UNDERSERVED POPULATIONS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$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
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