Liabilities / Assets
47th percentile
Higher debt load relative to assets than 47% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
47th percentile
Higher debt load relative to assets than 47% of similar nonprofits.
Liabilities / Revenue
51st percentile
Higher debt load relative to revenue than 51% of similar nonprofits.
Net Margin
18th percentile
Higher net margin than 18% of similar nonprofits.
Top Officer Pay
58th percentile
Higher top officer pay than 58% of similar nonprofits.
Top officer pay equals 7.9% of source-year revenue.
Asset Growth
18th percentile
Faster asset growth than 18% of similar nonprofits.
Revenue Growth
25th percentile
Faster revenue growth than 25% of similar nonprofits.
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
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 | $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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $100,137 | - | $100,137 |
| Buildings | $2,013,046 | - | - |
| Other Land Buildings | $-537,373 | $537,373 | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Nancy Heaton | Frmr Exec Di | FT | $78,250 | $2,348 | $80,598 |
| 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 |
| Beth Milli | Executive Di |
| Lisa Napoli | Secretary |
| Ryan Dobroka | Treasurer |
| Andrea Richards | Vice Preside |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Other Non Cash Contri Table | 2 | $43,000 | Fair Market Value (FMV) |
| Total Noncash Contributions | 2 | $43,000 | - |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,163,177 |
| Total Expenses per Audited Statements | $1,163,177 |
| Total Expenses per Form 990 | $1,163,177 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $90,175 |
| Fundraising Gross Income | $90,175 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Special Events | $167,009 | $90,175 | $33,598 | $56,577 |
| Total Events | $167,009 | $90,175 | $90,175 | - |
| 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 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.”
“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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 126558 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 37518 |
| IRS990/AccountsReceivableGrp/BOYAmt | 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. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 2940 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 55865 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 58805 |
| IRS990/AllOtherContributionsAmt | 0 | 189428 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 98 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 195 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 38624 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 38917 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | BETH MILLI |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4408716543 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 28795 LAKE ROAD |
| 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 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 229863 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 113876 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | true |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 35212 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 7825 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 35213 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 78250 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContriRptFundraisingEventAmt | 0 | 76834 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 341597 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2538 |
| IRS990/CYOtherExpensesAmt | 0 | 767739 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 672152 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -146890 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 395438 |
| IRS990/CYTotalExpensesAmt | 0 | 1163177 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 78235 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1016287 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 30001 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 45447 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 599 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 1198 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 58083 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 59880 |
| IRS990/Desc | 0 | 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. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonatedServicesAndUseFcltsAmt | 0 | 86523 |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 117209 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 125924 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 9 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 988617 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 13350 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 13350 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 20237 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 20237 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 6.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 6.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 2348 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BETH MILLI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | NANCY HEATON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MARY SULLIVAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ANDREA RICHARDS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RYAN DOBROKA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LISA NAPOLI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KAREN BRILL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | RON CHUDOWSKY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | GARY EBERT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | EMILY GAMBILL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | JILL HENSEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | JOSETTE MILLI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | THOMAS O'BRIEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | MARIANNA ORRO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | KARRY YORK |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 78250 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| 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/ReportableCompFromOrgAmt | 14 | 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/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | FRMR EXEC DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | SECRETARY |
| 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/Form990PartVIISectionAGrp/TitleTxt | 14 | 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 | 76834 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 90175 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 90175 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 13 |
| IRS990/GovernmentGrantsAmt | 0 | 75335 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1106462 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1026 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 29980 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 31006 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 2538 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2538 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 24249 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 27207 |
| IRS990/IRPDocumentCnt | 0 | 75 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 537373 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1413091 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1575810 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2113183 |
| 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 | 1747094 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1689685 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 2958 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1629885 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1563761 |
| IRS990/NoncashContributionsAmt | 0 | 43000 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 1717 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 3437 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 204679 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 209833 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 1473 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 2948 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 25059 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 29480 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | CONTRACTED INSTRUCTORS |
| IRS990/OtherExpensesGrp/Desc | 1 | SHOP EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | EDUCATIONAL SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 3 | GALLERY EXPENSE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 177677 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 51077 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 47982 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 29495 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 177677 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 51077 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 47982 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 29495 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 650 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 650 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 29717 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 71739 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 179796 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 281252 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 5276 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 6480 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 17509 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 29265 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 1203 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 1477 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 3991 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 6671 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1750 |
| IRS990/PrincipalOfficerNm | 0 | BETH MILLI |
| 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 | 478173 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 121489 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 72490 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 478173 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 121489 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 72490 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 375976 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 596 |
| IRS990/PYOtherExpensesAmt | 0 | 754173 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 714724 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 27536 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 309587 |
| IRS990/PYTotalExpensesAmt | 0 | 1063760 |
| IRS990/PYTotalRevenueAmt | 0 | 1091296 |
| IRS990/QuidProQuoContributionsInd | 0 | true |
| IRS990/QuidProQuoContriDisclInd | 0 | true |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -146890 |
| 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 | 672152 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 223820 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 54657 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 341597 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 375976 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 343302 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 350055 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 308724 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 1719654 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 2538 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 596 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2406 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 5540 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 762327 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 793795 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 672745 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 488954 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 298999 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 3016820 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 2538 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 596 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 2406 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 5540 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 15572 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 64694 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 80266 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.98220 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.96700 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 4736474 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 1103924 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1169771 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1016047 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 839009 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 607723 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 4736474 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 1106462 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 1170367 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1016047 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 854581 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 674823 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 4822280 |
| 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 | 2013046 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 2013046 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 86523 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 100137 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 100137 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1163177 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 2958 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | -537373 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 537373 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 650 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DEPOSITS |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 89481 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1016287 |
| IRS990ScheduleD/SolicitedAssetsSaleInd | 0 | false |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.