Civic Intelligence

Baycrafters Inc

990 • Fiscal year 2015 • EIN 34-0978368

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 15, 2015

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

(440) 871-6544

Siviq Scores

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

Liabilities / Assets

54th percentile

0.13x

Higher debt load relative to assets than 54% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

62nd percentile

0.20x

Higher debt load relative to revenue than 62% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

71st percentile

12%

Higher net margin than 71% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

46th percentile

$53,750

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

77th percentile

14%

Faster asset growth than 77% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

15th percentile

-19%

Faster revenue growth than 15% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets54th percentile

Assets

Up

$1,111,318

Up $139,230 (+14%) from 2014

Net Assets

Up

$965,154

Up $90,414 (+10%) from 2014

Liabilities

Up

$146,164

Up $48,816 (+50%) from 2014

Revenue And Expenses
Liabilities / Revenue62nd percentileNet Margin71st percentile

Revenue

Down

$747,822

Down $170,735 (-19%) from 2014

Expenses

Up

$657,408

Up $88,222 (+15%) from 2014

Net Income

Down

$90,414

Down $258,957 (-74%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth77th 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

2015

Assets$1,111,318
Liabilities$146,164
Net Assets$965,154
Open 2015 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

2015

Revenue$747,822
Expenses$657,408
Net Income$90,414
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 15, 2015
Return Version
2014v5.0
Gross Receipts
$773,593
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.

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$433,495$962,628▲ $529,133
Cash and Non-Interest-Bearing Accounts$56,699$68,568▲ $11,869
Investments in Publicly Traded Securities$449,604$24,793▼ $424,811
Pledges and Grants Receivable$20,535$24,527▲ $3,992
Inventories for Sale or Use$10,075$13,350▲ $3,275
Prepaid Expenses and Deferred Charges$1,680$9,652▲ $7,972
Intangible Assets-$7,800-
Total Assets$972,088$1,111,318▲ $139,230
Liabilities
Deferred Revenue$76,583$94,249▲ $17,666
Accounts Payable and Accrued Expenses$11,969$37,552▲ $25,583
Other Liabilities$8,796$14,363▲ $5,567
Total Liabilities$97,348$146,164▲ $48,816
Net Assets / Fund Balance
Unrestricted Net Assets$427,850$933,998▲ $506,148
Temporarily Rstr Net Assets$446,890$31,156▼ $415,734
Total Net Assets Fund Balance$874,740$965,154▲ $90,414
Total Liabilities and Net Assets / Fund Balance$972,088$1,111,318▲ $139,230

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$950,939$80,402$1,031,341
Equipment$-1,490$31,339$29,849
Other Land Buildings$13,179-$13,179
Compensation and Service Providers
Top Officer Pay46th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Nancy HeatonExecutive DiFT$53,750$53,750

Board Members and Trustees

NameTitle
Winzig PeterPresident
Denihan BillDirector
Ebert GaryDirector
Jefferson JohnDirector
Jim SchrantzDirector
Jim TabaczynskiDirector
Karen BrillDirector
Marianna OrroDirector
Mellino MarcelloDirector
Scott PohlkampDirector
Kristen Baird AdamsTrustee
Beth CurtisHonorary Bo
Alice McgintyHonorary Boa
Eileen MctigheHonorary Boa
Rich BartscheHonorary Boa
Ray YoungSecretary
Susan RaoTreasurer
Sullivan Mary ConwayVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$295,179
Program Service Revenue
$402,816
Investment Income
$185
Other Revenue
$49,642
All Other Contributions
$97,751
Change in Net Assets
$90,414

Audited Revenue Reconciliation

Revenue per Audited Statements
$747,822
Total Revenue per Audited Statements
$747,822
Total Revenue per Form 990
$747,822
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$397,798
Salaries, Compensation, and Employee Benefits$259,610
Total Fundraising Expense$58,911
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$136,714$30,726$11,537$178,977
Fees for Services Other$154,891$10,549-$165,440
Office Expenses$50,582$14,840$2,247$67,669
Current Officers, Directors, Trustees, and Key Employees$22,047$7,349$29,396$58,792
Advertising$37,778$3,292$55$41,125
Occupancy$22,464$5,584$5,584$33,632
Depreciation Depletion$21,890$4,330$1,054$27,274
Payroll Taxes$12,944$3,525$3,318$19,787
Information Technology$9,936$2,057$3,199$15,192
Other Expenses$6,116$3,676$919$10,711
Insurance$6,140$1,673$1,574$9,387
Fees for Services Accounting$618$4,361-$4,979
Pension Plan Contributions-$2,054-$2,054
Conferences and Meetings-$294$28$322
Interest$109$7-$116
Total Functional Expenses$504,180$94,317$58,911$657,408

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$657,408
Total Expenses per Audited Statements$657,408
Total Expenses per Form 990$657,408
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$61,535
Fundraising Direct Expenses$25,771
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall Event$119,784$61,535$9,409$52,126
Total Events$119,784$61,535$25,771$35,764
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll$13,713
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

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

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

“The federal form 990 was provided to the finance committee prior to filing.”

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

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

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

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

Form 990, Page 6, Part VI, Line 19

“Consistent with the requirements of section 604 (d) of the internal revenue code and the regulations thereunder, copies of the organizations federal form 990 and governing documents shall be made available upon request, in a timely maner, and subject to the charges permitted by law to any individual who requrest it.”

Filing and Contact Details

Filer

Filer Name
Baycrafters Inc
EIN
34-0978368
Phone
4408716544
Address
28795 LAKE ROAD, BAY VILLAGE, OH 44140
Doing Business As
Bayarts

Signing Officer

Name
Nancy Heaton
Title
Executive Director
Phone
4408716544
Signed
2015-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy Heaton
Formed
1962
Legal Domicile
Oh
Voting Board Members
18
Independent Board Members
18
Employees
11
Volunteers
65

Preparer

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

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Volunteers: 15 active, office help, event facilitators, gallery help and gardens and maintenance, 30 more help at benefits, festivals and during peak summer programmin. Board members who assist in the management and operation of the organization.”

Form 990, Part IX, Line 11G

“Teachers and consultants 154,891 10,549 0”

Financial Statement Notes

Schedule D, Page 3, Part X

“Bayarts complies with fasb asc 740- accounting for uncertainty in income taxes. Fasb asc 740 details how companies should recognize, measure, present and disclose uncertain tax positions that have been or are expected to be taken. As such, the financial statements would reflect expected future tax consequences of uncertain tax positions presuming the taxing authorities' full knowledge of the position and all relevant facts, if they existed. Management believes that there are no uncertain tax positions. The organization's tax years that remain subject to examination by the internal revenue service are 2012, 2013 and 2014.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6HONORARY BOA
IRS990/Form990PartVIISectionAGrp/TitleTxt7HONORARY BOA
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15HONORARY BO
IRS990/Form990PartVIISectionAGrp/TitleTxt16TREASURER
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/OfficeExpensesGrp/TotalAmt067669
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
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IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt011537
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0136714
IRS990/OtherSalariesAndWagesGrp/TotalAmt0178977
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt03318
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03525
IRS990/PayrollTaxesGrp/ProgramServicesAmt012944
IRS990/PayrollTaxesGrp/TotalAmt019787
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02054
IRS990/PensionPlanContributionsGrp/TotalAmt02054
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt020535
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01680
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IRS990/PrincipalOfficerNm0NANCY HEATON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
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IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATION BAYARTS PRIMARY FOCUS IS ART ENRICHMENT THROUGH CLASSES, WORKSHOPS AND COLLABORATIONS. CHILDREN FROM AGES 3 AND UP, TEENS, ADULTS AND SENIORS ATTEND CLASSES YEAR ROUND TAUGHT BY PROFESSIONAL ARTISTS AND CERTIFIED TEACHERS. BAYARTS SUMMER CAMPS PROVIDE ARTISTIC INSTRUCTION IN A PARK SETTING FOR CHILDREN. A NEW CERAMICS FACILITY WILL ALLOW MORE DIVERSE PROGRAMMING AND LARGER CLASS SIZES.
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IRS990/ProgSrvcAccomActy3Grp/Desc0GALLERY BAYARTS SHOWCASES THE WORK OF REGIONAL ARTISTS WITH 20 EXHIBITIONS A YEAR: 10 IN EACH OF 2 GALLERIES. THE SULLIVAN FAMILY GALLERY FEATURES PROFESSIONAL ARTISTS, AN ANNUAL JURIED SHOW AND COLLABORATIONS WITH OTHER ART ORGANIZATIONS. THE ARTISTS RECEIVE A COMMISSION (GENERALLY OF 70% OF 30%). THE DIANNE BOLDMAN GALLERY FOCUSES ON THE WORK OF BAYARTS FACULTY, STUDENT WORK AND EMERGING ARTISTS.
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Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,111,318
Liabilities
$146,164
Net assets
$965,154
Revenue
$747,822
Expenses
$657,408
Net income
$90,414
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.77$0.08$1.69$1.02$1.16$0.15
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.90$0.16$1.75$1.09$1.06$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.65$0.05$1.61$0.96$0.73$0.23
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.46$0.08$1.38$0.86$0.63$0.23
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.10$1.15$0.65$0.57$0.08
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
2015Detailed filing. Detailed filing data is available for this year.$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