2026-07-02T09:48:45-07:00 2025-12-31 112883699 SABEL & OPLINGER CPA PC 106 Prospect St Southampton NY 11968 990 2025-01-01 133628854 BAY STREET THEATRE FESTIVAL INC BAYS 6317250818 BAY STREET PO BOX 810 SAG HARBOR NY 11963 JOHN FRAWLEY Treasurer 2026-07-02 true ROBERT J STREBEL CPA P00435213 6312832370 2025 2025-03-06 01:10:19Z JOHN FRAWLEY BAY STREET PO BOX 810 SAG HARBOR NY 11963 5903031 false X www.baystreet.org X 1990 NY BAY STREET THEATRE IS A REGIONAL THEATER PRESENTING NEW, CLASSIC AND CONTEMPORARY WORKS, WITH A COMMITMENT TO CHALLENGING AND ENTERTAINING OUR DIVERSE COMMUNITY. THIS COMMITMENT EXTENDS TO INNOVATIVE EDUCATIONAL PROGRAMS THAT HIGHLIGHT THE POWER OF LIVE THEATER. IT IS OUR MISSION TO BE AN ARTISTIC HAVEN FOR AN EXTENDED FAMILY OF ARTISTS AND AUDIENCE, WHILE CONTINUING TO PROVIDE A GATHERING PLACE TO SHARE IN THE UNIQUE COLLECTIVE THEATRICAL EXPERIENCE. 23 23 155 200 0 2756051 3824812 2484652 1804503 61892 31712 91323 -10602 5393918 5650425 0 0 2681072 2708663 18600 556727 2830914 3110265 5511986 5837528 -118068 -187103 2182639 1676111 1282306 962881 900333 713230 BAY STREET THEATRE IS A REGIONAL THEATER PRESENTING NEW, CLASSIC AND CONTEMPORARY WORKS, WITH A COMMITMENT TO CHALLENGING AND ENTERTAINING OUR DIVERSE COMMUNITY. THIS COMMITMENT EXTENDS TO INNOVATIVE EDUCATIONAL PROGRAMS THAT HIGHLIGHT THE POWER OF LIVE THEATER. IT IS OUR MISSION TO BE AN ARTISTIC HAVEN FOR AN EXTENDED FAMILY OF ARTISTS AND AUDIENCE, WHILE CONTINUING TO PROVIDE A GATHERING PLACE TO SHARE IN THE UNIQUE COLLECTIVE THEATRICAL EXPERIENCE. false false 4572528 1613759 The production of theatrical plays including mainstage productions, comedies and musical events. 255265 143338 EDUCATIONAL PROGRAMS FOR LOCAL SCHOOLS, INCLUDING RESIDENCY PROGRAMS AND INTERNSHIPS 4827793 true true false false false false false false false false true false false true true true true false false false false false false true true false false false false true false false false false false false false false true false false false false false false false false true 92 0 true 155 true false false false false false true true false 0 false false false false false false false X 23 23 false false false false false false false true true false false true true true true true true true true false NY X X BAY STREET THEATRE FESTIVAL 6317250818 BAY STREET SAG HARBOR NY 11963 TRACY MITCHELL PRES/EXEC DIR 40.00 0.00 X X 215184 0 0 CHRIS SIEFERT DEPUTY DIRECTOR 40.00 0.00 150582 0 11900 DAN GASBY Trustee 1.00 0.00 X 0 0 0 JOY BEHAR TRUSTEE 1.00 0.00 X 0 0 0 LAURA MCPHAIL Trustee 1.00 0.00 X 0 0 0 JOHN FRAWLEY Treasurer 1.00 0.00 X X 0 0 0 ERIC SEGAL TRUSTEE 1.00 0.00 X 0 0 0 STEWART F LANE TRUSTEE 1.00 0.00 X 0 0 0 JENNIFER BARTLEY TRUSTEE 1.00 0.00 X 0 0 0 MYRA HACKEL Trustee 1.00 0.00 X 0 0 0 STEVEN TODRYS CHAIRMAN 2.00 0.00 X X 0 0 0 RIKI KANE LARIMER TRUSTEE 1.00 0.00 X 0 0 0 RICHARD KIND TRUSTEE 1.00 0.00 X 0 0 0 CAROL KONNER TRUSTEE 1.00 0.00 X 0 0 0 CHRISTINE WACHTER-CAMPBELL Trustee 1.00 0.00 X 0 0 0 FLORA SCHNALL Trustee 1.00 0.00 X 0 0 0 NINA LESAVOY Trustee 1.00 0.00 X 0 0 0 KEITH GREEN Trustee 1.00 0.00 X 0 0 0 DAVID FINK Trustee 1.00 0.00 X 0 0 0 LORETTA KAUFMAN Trustee 1.00 0.00 X 0 0 0 WENDY HARRISON HASHMALL Secretary 1.00 0.00 X X 0 0 0 ELISE LEVE Trustee 1.00 0.00 X 0 0 0 LESLIE MAYER Trustee 1.00 0.00 X 0 0 0 LYNN MESTEL CO-CHAIRMAN 1.00 0.00 X X 0 0 0 365766 11900 2 false true false 0 931864 222383 2670565 148928 3824812 EDUCATIONAL CLASSES 711110 143338 143338 OTHER INCOME 711110 47406 47406 PERFORMANCES 711110 1530769 1530769 THEATRE CONCESSIONS 711110 82990 82990 1804503 31712 31712 0 0 0 0 238130 931864 252606 -14476 -14476 0 0 CASH BACK REWARDS 3874 3874 3874 5650425 1808377 17236 0 0 0 0 377666 104224 185466 87976 0 2104843 1814272 25540 265031 0 103398 64027 14729 24642 122756 76014 17487 29255 0 3443 3443 35166 35166 0 18600 18600 0 94140 32343 59556 2241 268562 268562 119910 47964 47964 23982 0 0 411206 368464 21371 21371 0 0 0 0 0 81174 71296 4939 4939 123562 108524 7519 7519 PRODUCTION COSTS 1550208 1550208 CREDIT CARD DISCOUNTS 125162 100130 25032 REPAIRS AND MAINTENANCE 113148 99378 6885 6885 EDUCATIONAL PROGRAMS COSTS 83255 83255 101329 39132 22943 39254 5837528 4827793 453008 556727 50001 82500 678089 437584 0 3458 0 0 0 0 106215 121 1521221 1040598 379781 480623 0 0 0 0 968553 671825 2182639 1676111 58842 77311 281216 160782 75056 942248 649732 1282306 962881 X 850333 630730 50000 82500 900333 713230 2182639 1676111 -187103 X false true X true false X 3158465 3208608 2895415 2756051 3824812 15843351 0 0 3158465 3208608 2895415 2756051 3824812 15843351 499872 15343479 4219 9089 39918 61892 31712 146830 0 0 15990181 2584791 0.95960 0.96250 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 767946 572197 195749 612963 385911 227052 140312 82490 57822 480623 EQUITY BOND DEPOSIT 21093 Right of Use Assets 649732 SECURITY DEPOSITS 1000 671825 OPERATING LEASES PAYABLE 649732 649732 X 5903031 252606 252606 5650425 5650425 6090134 252606 252606 5837528 5837528 Part X : FIN48 Footnote The Organization is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. However, income from certain activities not directly related to the Organization's tax-exempt purpose is subject to taxation as unrelated business income. In addition, the Organization qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and is exempt from state and local taxes.There was no unrelated business income for the year ended December 31, 2025. Accordingly, no provision for Federal or State income taxes is required. As of December 31, 2025, no amounts have been recognized for uncertain income tax positions. The Organizations tax returns for the year 2022 and forward are subject to the usual review by the appropriate taxing authorities. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 FUNDRAISING EXPENSES $252606 Part XII, Line 2d: Other expenses and losses per audited F/S FUNDRAISING EXPENSES $252606 X X X X X X X true RAISE NONPROFIT ADVISORS 53 COPLEY AVE TEANECK NJ 07666 FUNDRAISING STRATEGY false 18600 18600 NY SUMMER GALA DINNER DANCE 931556 879756 51800 3868 86608 8078 56463 LONDON TRIP 153735 28500 125235 97589 1 84703 23608 61095 1169994 931864 238130 3868 86608 8078 154052 252606 -14476 X X false false false false false false false false false CHRIS SIEFERT DEPUTY DIRECTOR 150582 11900 162482 TRACY MITCHELL PRES/EXEC DIR 215184 215184 X 3 148928 FMV false false false Form 990, Part VI, Section B, Line 11b TAX RETURNS ARE SUBMITTED TO THE CHAIRMAN FOR REVIEW AND APPROVAL WHO THEN DISTRIBUTES IT TO OTHER MEMBERS OF THE AUDIT AND FINANCE COMMITTEE FOR THEIR REVIEW AND APPROVAL. THE 990 IS THEN PRESENTED TO THE FULL BOARD FOR APPROVAL. Form 990, Part VI, Section B, Line 12c FINANCE AND AUDIT COMMITTEE REVIEWS POLICY EACH YEAR. EXECUTIVE DIRECTOR DISCLOSES THE POLICY AND REVIEWS WITH EMPLOYEES AT STAFF MEETING. BOARD MEMBERS SIGN CONFLICT OF INTEREST DISCLOSURE FORMS ANNUALLY. Form 990, Part VI, Section B, Line 15a THE BOARD REVIEWS THE COMPENSATION ANNUALLY FOR THE SENIOR MEMBERS OF MANAGEMENT. The Executive director recuses herself from voting AND DISCUSSIONS pertaining to her compensation and benefits. THE BOARD PAYS SALARIES COMMENSURATE WITH THE INDUSTRY AND OTHER LOCAL CHARITIES. Form 990, Part VI, Section B, Line 15b BOARD DISCUSSION AND VOTING. THE BOARD PAYS SALARIES COMMENSURATE WITH THE INDUSTRY AND OTHER LOCAL CHARITIES. Form 990, Part VI, Section C, Line 19 POSTED ON GUIDESTAR WEBSITE AND AVAILABLE FOR PUBLIC VIEWING AT BAY STREET THEATRE OFFICE