The Bay School FY2023 filing

Tax-deductible

Blue Hill, ME501(c)(3)Since 1980EIN 01-0370827Revenue $1.7M in FY2023

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

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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.
84¢ of each $1 spent went to programs.
$67K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2023 · 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
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$67K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.1 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
$838K
27% of total assets
Looks good: liabilities are 27% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.7M
+6% vs prior year
Spent
$1.6M
To programs
84%
Net assets
$2.2M
By yearFY2020–FY2025
Revenue
$1.7M
FY2023▲ +6%
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
$1.6M
FY2023▲ +11%
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
$2.2M
FY2023▲ +6%
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 FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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

84 cents of each dollar spent went to programs.

Program services 84% · $1.3M Management & general 13% · $208K Fundraising 3% · $50K

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

11 people listed on the 990; $67K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Di
$66,921Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Faculty Chai
$0Pt VII · Sec A
$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.

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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.

Questions for The Bay School

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Provided by the organization

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2 programs · $1.3M · in their own filed words · FY2022
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.

$1.3Mprogram expense
02

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

$14Kprogram expense

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
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 FY2023 990, line by line.

1The main four
Money inPt VIII
$1.7M
Ln 12
Fees for servicesLn 2g$1.4M
Gifts and grantsLn 1h$246K
Investment incomeLn 3$76K
Money outPt IX
$1.6M
Ln 25
Programscol B$1.3M
Managementcol C$208K
Fundraisingcol D$50K
Owns and owesPt X
$2.2M
net assets · Ln 32
Cash and savingsLn 1–2$138K
Total assetsLn 16$3.1M
LiabilitiesLn 26$838K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$246K
Government grantsLn 1e$115K
Fees for servicesLn 2g$1.4M
Investment incomeLn 3$76K
Other incomeLn 4–11$32K
Gains on assetsLn 7$48K
Total revenueLn 12$1.7M
Assets in detailPt X, end of year
CashLn 1$2K
SavingsLn 2$136K
Cash and savings togetherLn 1–2$138K
InvestmentsLn 11–13$918K
Land, buildings, equipmentLn 10c$2.0M
Total assetsLn 16$3.1M
LiabilitiesLn 26$838K
Net assetsLn 32$2.2M
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 FY23End FY23
Cash and savingsLn 1–2$210K$138K
InvestmentsLn 11–13$917K$918K
Land, buildings, equipmentLn 10c$1.7M$2.0M
Total assetsLn 16$2.8M$3.1M
LiabilitiesLn 26$691K$838K
Net assetsLn 32$2.1M$2.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$166K$166K
Other salaries and wagesLn 7$812K$636K$147K$29K
Pension plan contributionsLn 8$18K$14K$3K$632
Other employee benefitsLn 9$164K$141K$19K$4K
Payroll taxesLn 10$64K$50K$12K$2K
Legal feesLn 11b$316$316
Accounting feesLn 11c$4K$4K
Investment management feesLn 11f$4K$4K
Advertising and promotionLn 12$5K$5K
OccupancyLn 16$88K$88K
InterestLn 20$46K$46K
Depreciation, depletion and amortizationLn 22$59K$59K
InsuranceLn 23$23K$17K$5K$179
Other expenses (24a–d)Ln 24$115K$101K$14K
All other expensesLn 24e$10K$10K
Total functional expensesLn 25$1.6M$1.3M$208K$50K

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 Viewing $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 $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 FY2023 990 (6 parts)
Part I · Summary $1,726,025 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $357,924$246,107
I-9 Program service revenuePrior year $1,221,640$1,371,682
I-10 Investment incomePrior year $17,960$76,440
I-11 Other revenuePrior year $29,602$31,796
I-12 Total revenuePrior year $1,627,126$1,726,025
I-13 Grants and similar amounts paidPrior year $122,359$165,695
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $944,005$1,057,458
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $355,209$353,881
I-18 Total expensesPrior year $1,421,573$1,577,034
I-19 Revenue less expensesPrior year $205,553$148,991
Part VI · Governance 11 of 11 board members independent, 1 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
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 $1,726,025 across 8 lines filed
VIII-1e Government grants$114,867
VIII-1f All other contributions, gifts and grants$131,240
VIII-1h Total contributions, gifts and grants$246,107
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $1,371,682$1,371,682
VIII-3 Investment incomeExcluded from tax $28,779$28,779
VIII-7 Net gain or loss on sales of assetsRelated to mission $47,661$47,661
VIII-8 Net income from fundraising eventsExcluded from tax $31,796$31,796
VIII-12 Total revenueRelated to mission $47,661 · Excluded from tax $1,432,257$1,726,025
Part IX · Statement of functional expenses $1,577,034 across 15 lines filed
IX-2 Grants to domestic individualsPrograms $165,695$165,695
IX-7 Other salaries and wagesPrograms $636,202 · Management $146,881 · Fundraising $28,566$811,649
IX-8 Pension plan contributionsPrograms $14,066 · Management $3,248 · Fundraising $632$17,946
IX-9 Other employee benefitsPrograms $141,308 · Management $18,582 · Fundraising $3,614$163,504
IX-10 Payroll taxesPrograms $50,409 · Management $11,679 · Fundraising $2,271$64,359
IX-11b Legal feesManagement $316$316
IX-11c Accounting feesManagement $4,300$4,300
IX-11f Investment management feesManagement $3,828$3,828
IX-12 Advertising and promotionFundraising $4,676$4,676
IX-16 OccupancyPrograms $88,245$88,245
IX-20 InterestPrograms $45,718$45,718
IX-22 Depreciation, depletion and amortizationPrograms $59,074$59,074
IX-23 InsurancePrograms $17,460 · Management $5,024 · Fundraising $179$22,663
IX-24 Other expenses (24a–d)Programs $101,479 · Management $13,748$115,227
IX-24e All other expensesFundraising $9,834$9,834
IX-25 Total functional expensesPrograms $1,319,656 · Management $207,606 · Fundraising $49,772$1,577,034
Part X · Balance sheet $3,057,644 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $1,097$2,107
X-2 Savings and temporary cash investmentsStart of year $209,233$135,968
X-9 Prepaid expenses and deferred chargesStart of year $1,550$2,838
X-10c Land, buildings and equipment, netStart of year $1,656,440$1,998,146
X-11 Publicly traded securitiesStart of year $916,883$917,958
X-14 Intangible assetsStart of year $697$627
X-16 Total assetsStart of year $2,785,900$3,057,644
X-17 Accounts payable and accrued expensesStart of year $90,330$98,447
X-19 Deferred revenueStart of year $42,900$47,675
X-26 Total liabilitiesStart of year $690,791$837,544
X-27 Net assets without donor restrictionsStart of year $1,145,065$1,302,142
X-28 Net assets with donor restrictionsStart of year $950,044$917,958
X-32 Total net assets or fund balancesStart of year $2,095,109$2,220,100
X-33 Total liabilities and net assetsStart of year $2,785,900$3,057,644
Part XI · Reconciliation of net assets $2,220,100 net assets at year end
XI-1 Total revenue$1,726,025
XI-2 Total expenses$1,577,034
XI-3 Revenue less expenses$148,991
XI-4 Net assets at start of year$2,095,109
XI-5 Net unrealized gains (losses) on investments−$24,000
XI-10 Net assets at end of year$2,220,100

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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