philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

The Bay School FY2020 filing

Tax-deductible

Blue Hill, ME501(c)(3)Since 1980EIN 01-0370827Revenue $1.3M in FY2020

On file with the IRSbayschool.orgPo Box 950, 04614-0950 · Blue Hill, METax-exempt since 0000School — 170(b)(1)(A)(ii)

This page gets seen. Tell your story. Claim this org.

The School provides alternative education based on the waldorf method which is dedicated to sound education standards. Teaching the whole child to grow and learn in ways that most suit their individual temperaments and abilities, utilizing not only the child's thought processes, but also their physical,rhythmic and artistic sense.

501(c)(3) charity; gifts are tax-deductible.
73¢ of each $1 spent went to programs.
$100K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $144K a year · 9% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
73%
of spending
Fine: 73% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$100K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $103K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$342K
15% of total assets
Looks good: liabilities are 15% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.3M
Spent
$1.2M
To programs
73%
Net assets
$2.0M
By yearFY2020–FY2025
Revenue
$1.3M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$1.3M
FY2021$1.1M
FY2022$1.6M
FY2023$1.7M
FY2024$1.8M
FY2025$2.2M
Expenses
$1.2M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$1.2M
FY2021$1.3M
FY2022$1.4M
FY2023$1.6M
FY2024$1.7M
FY2025$1.7M
Net assets
$2.0M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$2.0M
FY2021$2.1M
FY2022$2.1M
FY2023$2.2M
FY2024$2.4M
FY2025$2.9M

From the FY2020 Form 990 (year ending June 2020) · figures checked against the IRS filing · see the original

Give Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in 0000.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

73 cents of each dollar spent went to programs.

Program services 73% · $888K Management & general 22% · $274K Fundraising 5% · $62K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? The org can add a note here. Claim this org to fix it.

Who runs it and what they're paid

12 people listed on the 990; $100K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Marcia Diamond
Executive Di
$60,245Pt VII · Sec A
Ian Chittenden
Faculty Chai
$40,000Pt VII · Sec A
Trudy Bell
Director
$0Pt VII · Sec A
Tim Crowley
Director
$0Pt VII · Sec A
Jan Emlem
Director
$0Pt VII · Sec A
Kate O'Dell
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Mary Whiting
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2023FY2022FY2021FY2020
Marcia Diamond$89,807$66,921$67,090$67,663$60,245
Ian Chittenden————$40,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See The Bay School executive salaries →

Are you one of these people? Claim this org to confirm your role

Something off? The org can add a note here. Claim this org to fix it.

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Educate grade school children using the Waldorf method.

Questions for The Bay School

Tap to ask. The Bay School sees how many people are interested.

Your first name shows with your question. The Bay School answers here, for everyone.

Provided by the organization

Know this organization? Claim it to add your story

3 programs · $888K · in their own filed words · FY2019
01

The bay school is a pre-kindergarten through 8TH grade independent school that has worked to integrate adademics and the arts in the waldorf tradition since 1980. It is accredited by the new england association of schools and colleges and the association of waldorf schools of north america.

$886Kprogram expense
02

Encouraging faculty and staff professional development, and when applicable, sharing these opportunities with the greater blue hill community.

$2Kprogram expense
03

Emlen hall, named in honor of the bay school's founder jan emlen, serves as a commons building, performance space, and arts facility for nonprofits, artist, lecturers, movement instructors, and schools from the greater blue hill community.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Donor Advised Charitable Giving INCFY2024$55K
Coastal Enterprises INCFY2024$38K
Fidelity Investments Charitable Gift FundFY2024$11K
Total grants receivedfrom 3 funders$103K
See all 3 funders →
Grants paid · 6 grants · $773K · 2019–2024
Unitemized GrantFY2024$132,736
Unitemized GrantFY2023$190,785
Unitemized GrantFY2022$165,695
Unitemized GrantFY2021$122,359
Unitemized GrantFY2020$72,851
Unitemized GrantFY2019$89,065

By the numbers

The FY2020 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.3M
Ln 12
Fees for servicesLn 2g$1.0M
Gifts and grantsLn 1h$213K
Other incomeLn 4–11$37K
Money outPt IX
$1.2M
Ln 25
Programscol B$888K
Managementcol C$274K
Fundraisingcol D$62K
Owns and owesPt X
$2.0M
net assets · Ln 32
Cash and savingsLn 1–2$296K
Total assetsLn 16$2.3M
LiabilitiesLn 26$342K
PeoplePt VI, VII
12
listed · VII A
PaidVII A2
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$213K
Government grantsLn 1e$156K
Fees for servicesLn 2g$1.0M
Investment incomeLn 3$6K
Other incomeLn 4–11$37K
Gains on assetsLn 7$1K
Total revenueLn 12$1.3M
Assets in detailPt X, end of year
CashLn 1$503
SavingsLn 2$295K
Cash and savings togetherLn 1–2$296K
InvestmentsLn 11–13$877K
Land, buildings, equipmentLn 10c$1.1M
Total assetsLn 16$2.3M
LiabilitiesLn 26$342K
Net assetsLn 32$2.0M
OperationsPt I, VI
EmployeesI 529
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$173K$296K
InvestmentsLn 11–13$907K$877K
Land, buildings, equipmentLn 10c$1.1M$1.1M
Total assetsLn 16$2.3M$2.3M
LiabilitiesLn 26$396K$342K
Net assetsLn 32$1.9M$2.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$89K$89K
Other salaries and wagesLn 7$665K$432K$193K$41K
Pension plan contributionsLn 8$15K$9K$5K$1K
Other employee benefitsLn 9$160K$123K$26K$11K
Payroll taxesLn 10$55K$36K$15K$3K
Accounting feesLn 11c$4K$4K
Investment management feesLn 11f$8K$8K
Advertising and promotionLn 12$25K$15K$4K$5K
Office expensesLn 13$3K$2K$662
OccupancyLn 16$57K$57K
InterestLn 20$12K$12K
Depreciation, depletion and amortizationLn 22$43K$43K
InsuranceLn 23$20K$15K$5K$262
Other expenses (24a–d)Ln 24$67K$55K$11K
Total functional expensesLn 25$1.2M$888K$274K$62K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $2.2M$1.7M$477K$2.9M 990 PDF
FY2024 $1.8M$1.7M$113K$2.4M 990 PDF
FY2023 $1.7M$1.6M$149K$2.2M 990 PDF
FY2022 $1.6M$1.4M$206K$2.1M 990 PDF
FY2021 $1.1M$1.3M−$148K$2.1M 990 PDF
FY2020 Viewing $1.3M$1.2M$69K$2.0M 990 PDF

Want to add your own materials alongside these filings? Claim this org

Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $1,292,044 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $54,025$212,613
I-9 Program service revenuePrior year $1,115,627$1,035,612
I-10 Investment incomePrior year $22,743$6,358
I-11 Other revenuePrior year $36,149$37,461
I-12 Total revenuePrior year $1,228,544$1,292,044
I-13 Grants and similar amounts paidPrior year $128,409$89,065
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $865,562$894,679
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $284,481$239,649
I-18 Total expensesPrior year $1,278,452$1,223,393
I-19 Revenue less expensesPrior year −$49,908$68,651
Part VI · Governance 12 of 12 board members independent, 1 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,292,044 across 9 lines filed
VIII-1e Government grants$155,600
VIII-1f All other contributions, gifts and grants$57,013
VIII-1h Total contributions, gifts and grants$212,613
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $1,035,612$1,035,612
VIII-3 Investment incomeExcluded from tax $5,219$5,219
VIII-6 Net rental income or lossExcluded from tax $1,572$1,572
VIII-7 Net gain or loss on sales of assetsRelated to mission $1,139$1,139
VIII-8 Net income from fundraising eventsExcluded from tax $35,889$35,889
VIII-12 Total revenueRelated to mission $1,139 · Excluded from tax $1,078,292$1,292,044
Part IX · Statement of functional expenses $1,223,393 across 14 lines filed
IX-2 Grants to domestic individualsPrograms $89,065$89,065
IX-7 Other salaries and wagesPrograms $431,679 · Management $192,971 · Fundraising $40,661$665,311
IX-8 Pension plan contributionsPrograms $9,363 · Management $4,540 · Fundraising $1,197$15,100
IX-9 Other employee benefitsPrograms $123,414 · Management $25,667 · Fundraising $10,667$159,748
IX-10 Payroll taxesPrograms $36,136 · Management $15,292 · Fundraising $3,092$54,520
IX-11c Accounting feesManagement $4,500$4,500
IX-11f Investment management feesManagement $7,542$7,542
IX-12 Advertising and promotionPrograms $15,159 · Management $4,495 · Fundraising $4,992$24,646
IX-13 Office expensesManagement $1,944 · Fundraising $662$2,606
IX-16 OccupancyPrograms $57,438$57,438
IX-20 InterestPrograms $12,495$12,495
IX-22 Depreciation, depletion and amortizationPrograms $43,304$43,304
IX-23 InsurancePrograms $14,667 · Management $5,243 · Fundraising $262$20,172
IX-24 Other expenses (24a–d)Programs $55,495 · Management $11,451$66,946
IX-25 Total functional expensesPrograms $888,215 · Management $273,645 · Fundraising $61,533$1,223,393
Part X · Balance sheet $2,317,433 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $253$503
X-2 Savings and temporary cash investmentsStart of year $172,699$295,392
X-4 Accounts receivableStart of year $67,780$14,282
X-9 Prepaid expenses and deferred chargesStart of year $3,713$3,166
X-10c Land, buildings and equipment, netStart of year $1,143,568$1,126,163
X-11 Publicly traded securitiesStart of year $906,529$877,089
X-14 Intangible assetsStart of year $908$838
X-16 Total assetsStart of year $2,295,450$2,317,433
X-17 Accounts payable and accrued expensesStart of year $91,536$85,289
X-19 Deferred revenueStart of year $75,381$36,700
X-26 Total liabilitiesStart of year $395,852$342,154
X-27 Net assets without donor restrictionsStart of year $948,953$1,093,190
X-28 Net assets with donor restrictionsStart of year $950,645$882,089
X-32 Total net assets or fund balancesStart of year $1,899,598$1,975,279
X-33 Total liabilities and net assetsStart of year $2,295,450$2,317,433
Part XI · Reconciliation of net assets $1,975,279 net assets at year end
XI-1 Total revenue$1,292,044
XI-2 Total expenses$1,223,393
XI-3 Revenue less expenses$68,651
XI-4 Net assets at start of year$1,899,598
XI-5 Net unrealized gains (losses) on investments$7,029
XI-9 Other changes in net assets$1
XI-10 Net assets at end of year$1,975,279

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.