Bay City Players Inc

Nonprofit profile at a glance

EIN
386072565
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Bay City, MI, USA
Phone
9898935555
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Theater

Official website

Reported finances

Revenue
$299,998
Expenses
$370,893
Assets
$1,688,678
Liabilities
$61,020

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • TYLER LEONARD (VICE PRESIDENT)
  • LARRY JACOBS (PRESIDENT)

People named in this filing

  • TYLER LEONARD (VICE PRESIDENT)
  • SHERRI ANGELOTTI (SECRETARY)
  • REBECCA SMITH (BOARD MEMBER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Bay city players was formed to promote, encourage and incrase understanding and ability in theatrical arts. The organization presents five regular season productions each year that are acted, directed and staged by volunteer community members. The organization also holds theater workshops for children and stages productions with children.

What it reported doing in 2024

Bay city players produced a full season of plays and musicals in 2024-2025 as well as a standalone youtheatre show and a youth summer workshop. Season subscriptions have not returned to pre-covid levels so there is more emphasis on single ticket sales and ticket buyers are last-minute in their purchasing decisions. There has also been a decrease in advertising and sponsorships from pre-covid levels. Staffing has been increased to address marketing, business engagement, and production quality. Largest expenses were depreciation, salaries, productions, and facility costs.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 92
  • Accountability: 82
  • Sustainability: 41
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 95.1%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -23.6%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 4.55; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 2.5% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: -3.2% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: 0.7% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 95.1% of spending went to programs
  • Governance: 12 of 12 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $353K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.