Nonprofit · EIN 83-2865086
BAY COMMUNITY THEATRE ORGANIZATION
Also known as BAY COMMUNITY THEATRE
Tax-exempt · SUTTONS BAY, MI 49682
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $358,574 | $339,502 | $19,072 | $1,182,188 | $308,170 | $874,018 |
| December 31, 2024 | 990 | $435,678 | $329,496 | $106,182 | $1,348,659 | $493,713 | $854,946 |
| December 31, 2023 | 990 | $351,192 | $283,291 | $67,901 | $1,209,546 | $460,782 | $748,764 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $143,357
- Membership dues
- $26,820
- Program service revenue
- $166,135
- Investment income
- $6,197
- Net rental income
- $42,885
- Other revenue
- $42,885
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $104,447
- Salaries, compensation and benefits (total)
- $122,654
- Professional fundraising fees
- $0
- Accounting fees
- $3,607
- Occupancy
- $14,897
- Travel
- $1,681
- Program services (functional)
- $339,502
Balance sheet and other
- Total assets, start of year
- $1,348,659
- Total assets, end of year
- $1,182,188
- Total liabilities, end of year
- $308,170
- Net assets, end of year
- $874,018
- Land, buildings and equipment
- $998,674
- Publicly traded securities
- $5,078
- Net assets without donor restrictions
- $874,018
- Gross receipts
- $358,574
- Employees
- 7
- Volunteers
- 12
- Year formed
- 2018
- State of legal domicile
- MI
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 |
|---|---|---|---|
| Graham Powers | General Manager Key employee, Highest-paid employee | 40 | $62,423 |
| Aden Travis | Employee Key employee | 25 | $24,532 |
| Thomas Herman | Tech Key employee | 20 | $21,988 |
| Laselle Colvin | Employee Former | 0 | $1,519 |
| Sara Herman | Employee Former | 0 | $1,328 |
| Brisa Ramirez | Employee Former | 0 | $1,080 |
| Aden Genereaux | Employee Former | 0 | $600 |
| Sherry Edwards | Director - Programming Trustee or director | 10 | $0 |
| James Nairne | Treasurer Trustee or director, Officer | 2 | $0 |
| Rick Andrews | President & CEO Trustee or director, Officer | 5 | $0 |
| Jim Koch | Director Trustee or director | 2 | $0 |
| Cheryl Hutchinson | Director - Sponsorships Trustee or director | 0 | $0 |
| Brenda Briggs | Membership Management Trustee or director | 2 | $0 |
| Gerilyn May | Director of Fund Raising Trustee or director | 5 | $0 |
| Kevin Maher | Director Trustee or director | 0 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Beth Milligan | Director Trustee or director | 5 | $0 |
990 for the year ended December 31, 2024: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Graham Powers | General Manager Key employee, Highest-paid employee | 40 | $52,500 | $52,500 |
| Thomas Herman | Tech Key employee | 20 | $27,530 | $27,530 |
| James Fuqua | Employee Key employee | 10 | $13,584 | $13,584 |
| Sara Herman | Employee Former | 2 | $832 | $832 |
| Jack Doyle | Employee Former | 3 | $746 | $746 |
| Patrick Egan | Tech Key employee | 2 | $364 | $364 |
| Blake Miller | Employee Former | 1 | $133 | $133 |
| Sherry Edwards | Director - Programming Trustee or director | 20 | $0 | $0 |
| Jeff Slocombe | Secretary Trustee or director | 1 | $0 | $0 |
| James Nairne | Treasurer Trustee or director | 3 | $0 | $0 |
| Rick Andrews | President & CEO Trustee or director | 5 | $0 | $0 |
| Jim Koch | Director Trustee or director | 2 | $0 | $0 |
| Cheryl Hutchinson | Director - Fund Raising Trustee or director | 3 | $0 | $0 |
| Brenda Briggs | Membership Management Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Graham Powers | General Manager Key employee, Highest-paid employee | 40 | $36,550 |
| Thomas Herman | Tech Key employee | 20 | $24,105 |
| Sara Herman | Employee Former | 10 | $5,561 |
| Blake Miller | Employee Former | 5 | $2,412 |
| Kathleen Egan | Employee Former | 3 | $1,290 |
| Jack Doyle | Employee Former | 2 | $920 |
| James Fuqua | Employee Key employee | 2 | $720 |
| Abigail Koprowicz | Tech Former | 1 | $693 |
| Patrick Egan | Tech Key employee | 1 | $501 |
| Sherry Edwards | Director - Programming Trustee or director | 5 | $0 |
| Jeff Slocombe | Secretary Trustee or director, Officer | 1 | $0 |
| James Nairne | Treasurer Trustee or director, Officer | 2 | $0 |
| Rick Andrews | President & CEO Trustee or director, Officer | 3 | $0 |
| Jim Koch | Director Trustee or director | 2 | $0 |
| Cheryl Hutchinson | Director - Fund Raising Trustee or director | 3 | $0 |
| Brenda Briggs | Membership Management Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 214 N SAINT JOSEPH ST, SUTTONS BAY, MI 49682-0000
- In care of
- % BAY COMMUNITY THEATRE
- Principal officer (990 for 2025)
- James Nairne, 9371 N Onominese Trail, Northport, MI 49670
- Signed the 990
- James Nairne, Treasurer
- Phone
- (231) 271-3772
- Website
- www.thebaytheatre.com
Mission
Our mission is to bring people together through the joy of film and live entertainment while strengthening our community with shared experiences. As stewards of a beloved landmark, we are committed to preserving its history while ensuring it remains a vibrant space for connection, creativity and celebration.
Program accomplishments
- The organization, which represents the people of Leelanau and Grand Traverse Counties, was formed, in part, to preserve the historic cinema building and operate the venue. We leased the theater building from January 1, 2019 and operated the cinema for the benefit of the public continuously throughout the year. The building was purchased in December 2019 as a part of our mission.Expenses $339,502 · revenue $358,574
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
- 83-2865086
- 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
- 2019
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A65)
- Assets (IRS master file)
- $1,182,188
- Income (IRS master file)
- $358,574
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $358,574 | $339,502 | $1,182,188 | XML |
| 990 | December 2024 | $435,678 | $329,496 | $1,348,659 | XML |
| 990 | December 2023 | $351,192 | $283,291 | $1,209,546 | XML |
| 990 | December 2022 | $465,560 | $248,238 | $1,159,351 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 83-2865086).
Questions about BAY COMMUNITY THEATRE ORGANIZATION
- What is the EIN of BAY COMMUNITY THEATRE ORGANIZATION?
- The employer identification number (EIN) of BAY COMMUNITY THEATRE ORGANIZATION is 83-2865086.
- Is BAY COMMUNITY THEATRE ORGANIZATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
- Are donations to BAY COMMUNITY THEATRE ORGANIZATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BAY COMMUNITY THEATRE ORGANIZATION 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 BAY COMMUNITY THEATRE ORGANIZATION 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 BAY COMMUNITY THEATRE ORGANIZATION 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 BAY COMMUNITY THEATRE ORGANIZATION?
- The 990 for the year ended December 31, 2025 names James Nairne.
- Who are the officers and directors of BAY COMMUNITY THEATRE ORGANIZATION?
- The 990 for the year ended December 31, 2025 lists 16 people; 7 received compensation from the organization, the highest $62,423 (Graham Powers, General Manager).
- How much revenue does BAY COMMUNITY THEATRE ORGANIZATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $358,574, expenses of $339,502 and total assets of $1,182,188 at year end.
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All nonprofits in SUTTONS BAY · Michigan · Arts, culture and humanities