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The Bay School FY2021 filing

Tax-deductible

Blue Hill, ME501(c)(3)Since 1980EIN 01-0370827

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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.
80¢ of each $1 spent went to programs.
$68K 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

FY2021 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $78K a year · 5% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$68K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.0 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
$361K
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
$1.1M
-12% vs prior year
Spent
$1.3M
To programs
80%
Net assets
$2.1M
By yearFY2020–FY2024
Revenue
$1.1M
FY2021▼ -12%
Revenue by fiscal year
FY2020$1.3M
FY2021$1.1M
FY2022$1.6M
FY2023$1.7M
FY2024$1.8M
FY2024$2.2M
Expenses
$1.3M
FY2021▲ +5%
Expenses by fiscal year
FY2020$1.2M
FY2021$1.3M
FY2022$1.4M
FY2023$1.6M
FY2024$1.7M
FY2024$1.7M
Net assets
$2.1M
FY2021▲ +6%
Net assets by fiscal year
FY2020$2.0M
FY2021$2.1M
FY2022$2.1M
FY2023$2.2M
FY2024$2.4M
FY2024$2.9M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in 0000.

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

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $1.0M Management & general 15% · $196K Fundraising 4% · $56K

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

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Who runs it and what they're paid

12 people listed on the 990; $68K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Marcia Diamond
Executive Di
$67,663Pt VII · Sec A
Trudy Bell
Director
$0Pt VII · Sec A
Ian Chittenden
Faculty Chai
$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

NameFY2024FY2023FY2022FY2021FY2020
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 →

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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.

Provided by the organization

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3 program services account for $1.0M of program spending, described in the organization's own filed words · FY2020.
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.

$1.0Mprogram expense
02

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

$1Kprogram 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

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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 FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.1M
Ln 12
Fees for servicesLn 2g$948K
Gifts and grantsLn 1h$116K
Investment incomeLn 3$55K
Money outPt IX
$1.3M
Ln 25
Programscol B$1.0M
Managementcol C$196K
Fundraisingcol D$56K
Owns and owesPt X
$2.1M
net assets · Ln 32
Cash and savingsLn 1–2$212K
Total assetsLn 16$2.4M
LiabilitiesLn 26$361K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$116K
Government grantsLn 1e$44K
Fees for servicesLn 2g$948K
Investment incomeLn 3$55K
Other incomeLn 4–11$21K
Gains on assetsLn 7$52K
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$882
SavingsLn 2$211K
Cash and savings togetherLn 1–2$212K
InvestmentsLn 11–13$1.2M
Land, buildings, equipmentLn 10c$1.1M
Total assetsLn 16$2.4M
LiabilitiesLn 26$361K
Net assetsLn 32$2.1M
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 FY21End FY21
Cash and savingsLn 1–2$296K$212K
InvestmentsLn 11–13$877K$1.2M
Land, buildings, equipmentLn 10c$1.1M$1.1M
Total assetsLn 16$2.3M$2.4M
LiabilitiesLn 26$342K$361K
Net assetsLn 32$2.0M$2.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$73K$73K
Other salaries and wagesLn 7$719K$551K$133K$36K
Pension plan contributionsLn 8$16K$10K$6K$680
Other employee benefitsLn 9$121K$103K$15K$3K
Payroll taxesLn 10$54K$42K$10K$3K
Legal feesLn 11b$240$240
Accounting feesLn 11c$6K$6K
Investment management feesLn 11f$8K$8K
Advertising and promotionLn 12$22K$11K$11K
Office expensesLn 13$4K$1K$3K
OccupancyLn 16$50K$50K
InterestLn 20$10K$10K
Depreciation, depletion and amortizationLn 22$43K$43K
InsuranceLn 23$18K$12K$5K$365
Other expenses (24a–d)Ln 24$141K$129K$12K
All other expensesLn 24e$1K$1K
Total functional expensesLn 25$1.3M$1.0M$196K$56K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
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 Viewing $1.1M$1.3M−$148K$2.1M 990 PDF
FY2020 $1.3M$1.2M$69K$2.0M 990 PDF

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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 FY2021 990 (4 parts)
Part VIII · Statement of revenue $1,139,343 across 8 lines filed
VIII-1e Government grants$44,421
VIII-1f All other contributions, gifts and grants$71,575
VIII-1h Total contributions, gifts and grants$115,996
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $947,509$947,509
VIII-3 Investment incomeExcluded from tax $3,204$3,204
VIII-7 Net gain or loss on sales of assetsRelated to mission $52,067$52,067
VIII-8 Net income from fundraising eventsExcluded from tax $20,567$20,567
VIII-12 Total revenueRelated to mission $52,067 · Excluded from tax $971,280$1,139,343
Part IX · Statement of functional expenses $1,287,606 across 16 lines filed
IX-2 Grants to domestic individualsPrograms $72,851$72,851
IX-7 Other salaries and wagesPrograms $550,670 · Management $132,668 · Fundraising $35,907$719,245
IX-8 Pension plan contributionsPrograms $9,995 · Management $5,539 · Fundraising $680$16,214
IX-9 Other employee benefitsPrograms $103,472 · Management $14,511 · Fundraising $2,600$120,583
IX-10 Payroll taxesPrograms $41,724 · Management $10,052 · Fundraising $2,721$54,497
IX-11b Legal feesManagement $240$240
IX-11c Accounting feesManagement $6,200$6,200
IX-11f Investment management feesManagement $8,274$8,274
IX-12 Advertising and promotionPrograms $11,458 · Fundraising $10,597$22,055
IX-13 Office expensesManagement $1,046 · Fundraising $2,739$3,785
IX-16 OccupancyPrograms $50,346$50,346
IX-20 InterestPrograms $10,327$10,327
IX-22 Depreciation, depletion and amortizationPrograms $42,939$42,939
IX-23 InsurancePrograms $12,327 · Management $5,326 · Fundraising $365$18,018
IX-24 Other expenses (24a–d)Programs $128,807 · Management $11,840$140,647
IX-24e All other expensesPrograms $1,385$1,385
IX-25 Total functional expensesPrograms $1,036,301 · Management $195,696 · Fundraising $55,609$1,287,606
Part X · Balance sheet $2,449,800 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $503$882
X-2 Savings and temporary cash investmentsStart of year $295,392$210,953
X-9 Prepaid expenses and deferred chargesStart of year $3,166$2,801
X-10c Land, buildings and equipment, netStart of year $1,126,163$1,083,295
X-11 Publicly traded securitiesStart of year $877,089$1,151,101
X-14 Intangible assetsStart of year $838$768
X-16 Total assetsStart of year $2,317,433$2,449,800
X-17 Accounts payable and accrued expensesStart of year $85,289$98,834
X-19 Deferred revenueStart of year $36,700$51,457
X-26 Total liabilitiesStart of year $342,154$360,744
X-27 Net assets without donor restrictionsStart of year $1,093,190$931,955
X-28 Net assets with donor restrictionsStart of year $882,089$1,157,101
X-32 Total net assets or fund balancesStart of year $1,975,279$2,089,056
X-33 Total liabilities and net assetsStart of year $2,317,433$2,449,800
Part XI · Reconciliation of net assets $2,089,056 net assets at year end
XI-1 Total revenue$1,139,343
XI-2 Total expenses$1,287,606
XI-3 Revenue less expenses−$148,263
XI-4 Net assets at start of year$1,975,279
XI-5 Net unrealized gains (losses) on investments$262,040
XI-10 Net assets at end of year$2,089,056

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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