Nonprofit · EIN 34-0978368
BAYARTS
Tax-exempt · BAY VILLAGE, OH 44140
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $950,369 | $995,297 | -$44,928 | $1,754,304 | $105,279 | $1,649,025 |
| December 31, 2024 | 990 | $1,016,287 | $1,163,177 | -$146,890 | $1,773,300 | $83,615 | $1,689,685 |
| December 31, 2023 | 990 | $1,091,296 | $1,063,760 | $27,536 | $1,904,303 | $157,209 | $1,747,094 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $315,425
- of which government grants
- $77,674
- Program service revenue
- $605,711
- Investment income
- $1,468
- Other revenue
- $27,765
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $83,738
- Other salaries and wages
- $216,401
- Salaries, compensation and benefits (total)
- $328,906
- Professional fundraising fees
- $0
- Accounting fees
- $17,130
- Occupancy
- $130,564
- Depreciation
- $78,455
- Program services (functional)
- $834,955
- Management and general (functional)
- $81,173
- Fundraising (functional)
- $79,169
Balance sheet and other
- Total assets, start of year
- $1,773,300
- Total assets, end of year
- $1,754,304
- Total liabilities, end of year
- $105,279
- Net assets, end of year
- $1,649,025
- Land, buildings and equipment
- $1,613,320
- Net assets without donor restrictions
- $1,570,119
- Net assets with donor restrictions
- $78,906
- Gross receipts
- $1,003,456
- Employees
- 10
- Volunteers
- 43
- Year formed
- 1962
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| BETH MILLI | EXECUTIVE DI Officer | 40 | $89,083 | $2,673 |
| MARY SULLIVAN | PRESIDENT Trustee or director, Officer | 6 | $0 | $0 |
| ANDREA RICHARDS | VICE PRESIDE Trustee or director, Officer | 3 | $0 | $0 |
| RYAN DOBROKA | TREASURER Trustee or director, Officer | 3 | $0 | $0 |
| LISA NAPOLI | SECRETARY Trustee or director, Officer | 3 | $0 | $0 |
| KAREN BRILL | DIRECTOR Trustee or director | 3 | $0 | $0 |
| RON CHUDOWSKY | DIRECTOR Trustee or director | 3 | $0 | $0 |
| GARY EBERT | DIRECTOR Trustee or director | 3 | $0 | $0 |
| EMILY GAMBILL | DIRECTOR Trustee or director | 3 | $0 | $0 |
| JILL HENSEL | DIRECTOR Trustee or director | 3 | $0 | $0 |
| COURTNEY KOZ | DIRECTOR Trustee or director | 3 | $0 | $0 |
| JOSETTE MILLI | DIRECTOR Trustee or director | 3 | $0 | $0 |
| MARIANNA ORRO | DIRECTOR Trustee or director | 3 | $0 | $0 |
| SHANNON SAMSON | DIRECTOR Trustee or director | 3 | $0 | $0 |
| TORA TONSETIC | DIRECTOR Trustee or director | 3 | $0 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KARRY YORK | DIRECTOR Trustee or director | 3 | $0 |
990 for the year ended December 31, 2024: 15 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| NANCY HEATON | FRMR EXEC DI Officer | 40 | $78,250 | $2,348 |
| BETH MILLI | EXECUTIVE DI Officer | 40 | $0 | $0 |
| MARY SULLIVAN | PRESIDENT Trustee or director, Officer | 6 | $0 | $0 |
| ANDREA RICHARDS | VICE PRESIDE Trustee or director, Officer | 3 | $0 | $0 |
| RYAN DOBROKA | TREASURER Trustee or director, Officer | 6 | $0 | $0 |
| LISA NAPOLI | SECRETARY Trustee or director, Officer | 3 | $0 | $0 |
| KAREN BRILL | DIRECTOR Trustee or director | 3 | $0 | $0 |
| RON CHUDOWSKY | DIRECTOR Trustee or director | 3 | $0 | $0 |
| GARY EBERT | DIRECTOR Trustee or director | 3 | $0 | $0 |
| EMILY GAMBILL | DIRECTOR Trustee or director | 3 | $0 | $0 |
| JILL HENSEL | DIRECTOR Trustee or director | 3 | $0 | $0 |
| JOSETTE MILLI | DIRECTOR Trustee or director | 3 | $0 | $0 |
| THOMAS O'BRIEN | DIRECTOR Trustee or director | 3 | $0 | $0 |
| MARIANNA ORRO | DIRECTOR Trustee or director | 3 | $0 | $0 |
| KARRY YORK | DIRECTOR Trustee or director | 3 | $0 | $0 |
990 for the year ended December 31, 2023: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| NANCY HEATON | EXECUTIVE DI Officer | 40 | $79,750 | $2,393 |
| MARY SULLIVAN | PRESIDENT Trustee or director, Officer | 6 | $0 | $0 |
| ANDREA RICHARDS | VICE PRESIDE Trustee or director, Officer | 3 | $0 | $0 |
| RYAN DOBROKA | TREASURER Trustee or director, Officer | 6 | $0 | $0 |
| LISA NAPOLI | SECRETARY Trustee or director, Officer | 3 | $0 | $0 |
| KAREN BRILL | DIRECTOR Trustee or director | 3 | $0 | $0 |
| RON CHUDOWSKY | DIRECTOR Trustee or director | 3 | $0 | $0 |
| GARY EBERT | DIRECTOR Trustee or director | 3 | $0 | $0 |
| EMILY GAMBILL | DIRECTOR Trustee or director | 3 | $0 | $0 |
| JILL HENSEL | DIRECTOR Trustee or director | 3 | $0 | $0 |
| JOSETTE MILLI | DIRECTOR Trustee or director | 3 | $0 | $0 |
| THOMAS O'BRIEN | DIRECTOR Trustee or director | 3 | $0 | $0 |
| MARIANNA ORRO | DIRECTOR Trustee or director | 3 | $0 | $0 |
| KARRY YORK | DIRECTOR Trustee or director | 3 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 28795 LAKE RD, BAY VILLAGE, OH 44140-1364
- In care of
- % ELIZABETH MILLI
- Principal officer (990 for 2025)
- BETH MILLI, 28795 LAKE ROAD, BAY VILLAGE, OH 44140
- Signed the 990
- BETH MILLI, EXECUTIVE DIRECTOR
- Phone
- (440) 871-6543
- Website
- WWW.BAYARTS.NET
- Return prepared by
- H & J CERTIFIED PUBLIC ACCOUNTANTS INC
Mission
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.
Program accomplishments
- IN 2025, BAYARTS CONTINUED TO THRIVE AS A VIBRANT CULTURAL HUB, DEEPENING ITS IMPACT THROUGH EXPANDING PROGRAMMING, STRONG COMMUNITY ENGAGEMENT, AND MEANINGFUL FACILITY IMPROVEMENTS. ATTENDANCE, PARTICIPATION, AND VISIBILITY ALL REFLECTED STEADY GROWTH AND A RENEWED ENTHUSIASM FOR THE ARTS ACROSS OUR REGION. PROGRAMMATIC HIGHLIGHTS OUR ARTS PROGRAMMING CONTINUED TO GROW IN BOTH SCALE AND REACH. THE ANNUAL JURIED SHOW WAS ONE OF OUR MOST SUCCESSFUL TO DATE, RECEIVING OVER 500 ENTRIES IN 2025, UNDERSCORING BAYARTS' REPUTATION AS A RESPECTED REGIONAL ARTS DESTINATION. ADDITIONAL VISUAL ARTS HIGHLIGHTS INCLUDED THE ANNUAL CERAMICS SHOW AND THE FALL PLEIN AIR FESTIVAL, EACH DRAWING ARTISTS AND VISITORS FROM ACROSS NORTHEAST OHIO. SIGNATURE COMMUNITY EVENTS REMAINED A CORNERSTONE OF OUR MISSION. THE ART + MUSIC FESTIVAL, THURSDAY MARKETS, AND FREE SUNDAY CONCERTS WELCOMED THOUSANDS OF VISITORS TO CAMPUS, FOSTERING ACCESSIBILITY, CREATIVITY, AND CONNECTION IN AN INCLUSIVE OUTDOOR SETTING. OUR SUMMER CAMPS PROGRAM CONTINUED TO BE FOUNDATIONAL TO OUR EDUCATIONAL MISSION, SERVING MORE THAN 1,500 STUDENTS AND OFFERING HIGH-QUALITY, ENGAGING ARTS EXPERIENCES FOR YOUNG PEOPLE THROUGHOUT THE SUMMER MONTHS. FUNDRAISING AND COMMUNITY-BUILDING EVENTS ALSO FLOURISHED. MOONDANCE, OUR ANNUAL FUNDRAISER, WAS A STANDOUT SUCCESS, AND RENTAL EVENTS-INCLUDING WEDDINGS, BIRTHDAY CELEBRATIONS, GRADUATION PARTIES, AND PRIVATE GATHERINGS-CONTINUED TO BRING NEW AUDIENCES TO BAYARTS WHILE SUPPORTING OUR SUSTAINABILITY. SEASONAL AND RETAIL SUCCESS THE 2025 HOLIDAY SEASON WAS ONE OF OUR STRONGEST YET. OUR HOLIDAY EXTRAVAGANZA FEATURED A VISIT FROM SANTA, FESTIVE CARRIAGE RIDES, AND A PERFORMANCE BY THE BAY CHORALEERS, CREATING A MEMORABLE COMMUNITY CELEBRATION. THE ACCOMPANYING OPEN HOUSE OF OUR ARTISAN SHOP, SHOWCASING WORK BY MORE THAN 70 LOCAL ARTISTS, WAS EXCEPTIONALLY WELL ATTENDED AND PROVIDED VITAL SUPPORT FOR REGIONAL CREATIVES. FACILITY IMPROVEMENTS SIGNIFICANT PROGRESS WAS MADE ON FACILITY ENHANCEMENTS IN 2025. A NEW ROOF WAS COMPLETED ON THE PLAYHOUSE, NOW PROUDLY KNOWN AS THE BAYARTS CULTURAL CENTER, PRESERVING THIS IMPORTANT HISTORIC STRUCTURE FOR FUTURE GENERATIONS. ADDITIONALLY, NEW CONCRETE WALKWAYS WERE INSTALLED IN THE BAYARTS SENSORY GARDEN, IMPROVING ACCESSIBILITY AND SETTING THE STAGE FOR CONTINUED DEVELOPMENT OF THIS UNIQUE SPACE.Expenses $834,955 · revenue $605,711
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 34-0978368
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1966
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,754,304
- Income (IRS master file)
- $1,003,456
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $950,369 | $995,297 | $1,754,304 | XML |
| 990 | December 2024 | $1,016,287 | $1,163,177 | $1,773,300 | XML |
| 990 | December 2023 | $1,091,296 | $1,063,760 | $1,904,303 | XML |
| 990 | December 2022 | $962,360 | $732,130 | $1,654,229 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 34-0978368).
Questions about BAYARTS
- What is the EIN of BAYARTS?
- The employer identification number (EIN) of BAYARTS is 34-0978368.
- Is BAYARTS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1966.
- Are donations to BAYARTS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BAYARTS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of BAYARTS due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BAYARTS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of BAYARTS?
- The 990 for the year ended December 31, 2025 names BETH MILLI.
- Who are the officers and directors of BAYARTS?
- The 990 for the year ended December 31, 2025 lists 16 people; 1 received compensation from the organization, the highest $89,083 (BETH MILLI, EXECUTIVE DI).
- How much revenue does BAYARTS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $950,369, expenses of $995,297 and total assets of $1,754,304 at year end.
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- THETA PHI ALPHA FRATERNITY EIN 90-1133896 · last filed 990 for 2023
- THETA PHI ALPHA FRATERNITY EIN 39-0654386 · last filed 990 for 2025
- RISING STAR LEARNING CENTER INC EIN 02-0776965 · last filed 990 for 2025
- FAMILY HAVEN INC EIN 34-1363623 · last filed 990 for 2024
- THETA PHI ALPHA NATIONAL HOUSING CORPORATION EIN 81-2909717 · last filed 990-N for 2024
- VILLAGE PROJECT EIN 61-1705980 · last filed 990 for 2025
- THE TOM H AND ANNE H JENKINS CHARITABLE TR EIN 45-6545911 · last filed 990-PF for 2025