The Bay School FY2024 filing

Tax-deductible

Blue Hill, ME501(c)(3)Since 1980EIN 01-0370827Revenue $1.8M in FY2024

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

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.
75¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2024 · 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
75%
of spending
Fine: 75% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
1 mo
of spending, in cash
Fine: 1.0 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
$848K
26% of total assets
Looks good: liabilities are 26% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.8M
+4% vs prior year
Spent
$1.7M
To programs
75%
Net assets
$2.4M
By yearFY2020–FY2025
Revenue
$1.8M
FY2024▲ +4%
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
$1.7M
FY2024▲ +7%
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
$2.4M
FY2024▲ +10%
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 FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

Give Claim
You’re viewing the FY2024 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

75 cents of each dollar spent went to programs.

Program services 75% · $1.3M Management & general 17% · $295K Fundraising 8% · $132K

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

Something off? Claim to fix it

Who runs it and what they're paid

9 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Director
$0Pt VII · Sec A
Executive Di
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Faculty Chai
$0Pt VII · Sec A
$0Pt VII · Sec A
$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.

See The Bay School executive salaries →

On this list? Claim this org

Something off? Claim 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 org? Add your story

2 programs · $1.3M · in their own filed words · FY2023
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.

$1.2Mprogram expense
02

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

$10Kprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$1.8M
Ln 12
Fees for servicesLn 2g$1.5M
Gifts and grantsLn 1h$275K
Investment incomeLn 3$33K
Money outPt IX
$1.7M
Ln 25
Programscol B$1.3M
Managementcol C$295K
Fundraisingcol D$132K
Owns and owesPt X
$2.4M
net assets · Ln 32
Cash and savingsLn 1–2$143K
Total assetsLn 16$3.3M
LiabilitiesLn 26$848K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$275K
Fees for servicesLn 2g$1.5M
Investment incomeLn 3$33K
Gains on assetsLn 7$7K
Total revenueLn 12$1.8M
Assets in detailPt X, end of year
CashLn 1$2K
SavingsLn 2$142K
Cash and savings togetherLn 1–2$143K
InvestmentsLn 11–13$1.0M
Land, buildings, equipmentLn 10c$2.1M
Total assetsLn 16$3.3M
LiabilitiesLn 26$848K
Net assetsLn 32$2.4M
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 FY24End FY24
Cash and savingsLn 1–2$138K$143K
InvestmentsLn 11–13$918K$1.0M
Land, buildings, equipmentLn 10c$2.0M$2.1M
Total assetsLn 16$3.1M$3.3M
LiabilitiesLn 26$838K$848K
Net assetsLn 32$2.2M$2.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$191K$191K
Other salaries and wagesLn 7$840K$544K$223K$74K
Pension plan contributionsLn 8$19K$12K$7K
Other employee benefitsLn 9$199K$156K$27K$16K
Payroll taxesLn 10$67K$43K$18K$6K
Legal feesLn 11b$846$846
Accounting feesLn 11c$9K$9K
Investment management feesLn 11f$4K$4K
Office expensesLn 13$26K$8K$17K
OccupancyLn 16$80K$80K
InterestLn 20$46K$46K
Depreciation, depletion and amortizationLn 22$64K$64K
InsuranceLn 23$23K$16K$7K$796
Other expenses (24a–d)Ln 24$117K$99K$19K
Total functional expensesLn 25$1.7M$1.3M$295K$132K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $2.2M$1.7M$477K$2.9M 990 PDF
FY2024 Viewing $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 $1.3M$1.2M$69K$2.0M 990 PDF

More to add? 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 FY2024 990 (6 parts)
Part I · Summary $1,831,218 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $246,107$274,846
I-9 Program service revenuePrior year $1,371,682$1,494,153
I-10 Investment incomePrior year $76,440$33,141
I-11 Other revenuePrior year $31,796$29,078
I-12 Total revenuePrior year $1,726,025$1,831,218
I-13 Grants and similar amounts paidPrior year $165,695$190,785
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,057,458$1,124,805
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $353,881$369,010
I-18 Total expensesPrior year $1,577,034$1,684,600
I-19 Revenue less expensesPrior year $148,991$146,618
Part VI · Governance 8 of 8 board members independent, 1 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
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 $1,831,218 across 7 lines filed
VIII-1f All other contributions, gifts and grants$274,846
VIII-1h Total contributions, gifts and grants$274,846
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $1,494,153$1,494,153
VIII-3 Investment incomeExcluded from tax $26,101$26,101
VIII-7 Net gain or loss on sales of assetsRelated to mission $7,040$7,040
VIII-8 Net income from fundraising eventsExcluded from tax $29,078$29,078
VIII-12 Total revenueRelated to mission $7,040 · Excluded from tax $1,549,332$1,831,218
Part IX · Statement of functional expenses $1,684,600 across 14 lines filed
IX-2 Grants to domestic individualsPrograms $190,785$190,785
IX-7 Other salaries and wagesPrograms $543,614 · Management $223,213 · Fundraising $73,601$840,428
IX-8 Pension plan contributionsPrograms $12,315 · Management $6,696$19,011
IX-9 Other employee benefitsPrograms $155,997 · Management $26,924 · Fundraising $15,828$198,749
IX-10 Payroll taxesPrograms $43,035 · Management $17,734 · Fundraising $5,848$66,617
IX-11b Legal feesManagement $846$846
IX-11c Accounting feesManagement $8,800$8,800
IX-11f Investment management feesManagement $3,824$3,824
IX-13 Office expensesPrograms $8,188 · Fundraising $17,495$25,683
IX-16 OccupancyPrograms $79,722$79,722
IX-20 InterestPrograms $45,708$45,708
IX-22 Depreciation, depletion and amortizationPrograms $63,599$63,599
IX-23 InsurancePrograms $16,011 · Management $6,578 · Fundraising $796$23,385
IX-24 Other expenses (24a–d)Programs $98,837 · Fundraising $18,606$117,443
IX-25 Total functional expensesPrograms $1,257,811 · Management $294,615 · Fundraising $132,174$1,684,600
Part X · Balance sheet $3,290,894 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $2,107$1,957
X-2 Savings and temporary cash investmentsStart of year $135,968$141,513
X-9 Prepaid expenses and deferred chargesStart of year $2,838$785
X-10c Land, buildings and equipment, netStart of year $1,998,146$2,102,324
X-11 Publicly traded securitiesStart of year $917,958$1,043,757
X-14 Intangible assetsStart of year $627$558
X-16 Total assetsStart of year $3,057,644$3,290,894
X-17 Accounts payable and accrued expensesStart of year $98,447$105,434
X-19 Deferred revenueStart of year $47,675$42,400
X-26 Total liabilitiesStart of year $837,544$848,357
X-27 Net assets without donor restrictionsStart of year $1,302,142$1,398,780
X-28 Net assets with donor restrictionsStart of year $917,958$1,043,757
X-32 Total net assets or fund balancesStart of year $2,220,100$2,442,537
X-33 Total liabilities and net assetsStart of year $3,057,644$3,290,894
Part XI · Reconciliation of net assets $2,442,537 net assets at year end
XI-1 Total revenue$1,831,218
XI-2 Total expenses$1,684,600
XI-3 Revenue less expenses$146,618
XI-4 Net assets at start of year$2,220,100
XI-5 Net unrealized gains (losses) on investments$74,924
XI-9 Other changes in net assets$895
XI-10 Net assets at end of year$2,442,537

Form 990 e-file (XML) FY2024 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.

Your org? Add context

Made it to the end? Claim this org

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.