BAAY: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- BAAY (EIN 38-3868071)
- Tax period
- 2018-09-01 to 2019-08-31
- Filed
- 2020-07-15
- IRS object ID
- 202021979349304567
- Schema version
- 2018v3.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-07-15T11:45:24-07:00 | ReturnTs |
| Tax Period End | 2019-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 204096043 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Laurie Parrish CPA PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3111 Vallette | AddressLine1Txt |
| City | Bellingham | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98225 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 383868071 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Bellingham Arts Academy for Youth BAAY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BAAY | BusinessNameControlTxt |
| Phone | 3603068531 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1059 N State Street | AddressLine1Txt |
| City | Bellingham | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98225 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Anna Evans | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2020-07-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Laurie Parrish | PreparerPersonNm |
| PTIN | P00230543 | PTIN |
| Phone | 3605271266 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Anna Evans | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1059 N State Street | AddressLine1Txt |
| City | Bellingham | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98225 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $420,356 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| All Affiliates Included | false | AllAffiliatesIncludedInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.baay.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2011 | FormationYr |
| Legal Domicile State | WA | LegalDomicileStateCd |
| Activity Or Mission | The mission of BAAY is to enrich the lives of children through the exploration of the arts. We fulfill this mission by offering programs in choir, theater arts, dance, visual arts, music and many other dynamic classes. Through our programs we create community and teach children confidence, character and creativity. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 28 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $20,898 | PYContributionsGrantsAmt |
| CY Contributions Grants | $27,377 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $356,602 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $359,713 | CYProgramServiceRevenueAmt |
| CY Investment Income | $64 | CYInvestmentIncomeAmt |
| PY Other Revenue | $19,515 | PYOtherRevenueAmt |
| CY Other Revenue | $29,494 | CYOtherRevenueAmt |
| PY Total Revenue | $397,015 | PYTotalRevenueAmt |
| CY Total Revenue | $416,648 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $25,263 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $28,989 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $213,567 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $221,603 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $12,590 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $6,627 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $172,598 | PYOtherExpensesAmt |
| CY Other Expenses | $171,390 | CYOtherExpensesAmt |
| PY Total Expenses | $424,018 | PYTotalExpensesAmt |
| CY Total Expenses | $421,982 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$27,003 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$5,334 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $19,671 | TotalAssetsBOYAmt |
| Total Assets EOY | $36,780 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,410 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $25,853 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $16,261 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,927 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The mission of BAAY is to enrich the lives of children through the exploration of the arts. We fulfill this mission by offering programs in choir, theater arts, dance, visual arts, music and many other dynamic classes. Through our programs we create community and teach children confidence, character and creativity. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $195,619 | ExpenseAmt |
| Grant | $26,700 | GrantAmt |
| Revenue | $239,905 | RevenueAmt |
| Desc | Provide children with a safe community to learn vocal and instrumental music, theatre, art, and dance techniques. Through this program, we foster and support respect, cooperation, decision-making, self-discipline and self-confidence in young people. This year 394 unique students registered for at least one of 26 different programs, logging over 1400 hours total class and rehearsal time. 62 students received full or partial scholarship support. We staged 10 licensed shows, including Matilda, Pippin, Urinetown, Robin Hood and A Charlie Brown Christmas, as well 5 original musicals that were entirely student-written. An estimated 5200 children and adults attended over 98 performances in our space. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $73,265 | ExpenseAmt |
| Grant | $800 | GrantAmt |
| Revenue | $78,317 | RevenueAmt |
| Desc | BAAY Preschool offers 2.5-5 year olds a unique early learning opportunity to develop cognitive, emotional, social, and multi-sensory skills in an environment rich in the arts. We mix academics and arts in order to serve the whole child. Our arts-based preschool provided 180 days of care to 27 individual children, 3 of whom received full or partial scholarships. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $31,944 | ExpenseAmt |
| Grant | $1,489 | GrantAmt |
| Revenue | $41,491 | RevenueAmt |
| Desc | BAAY's EduArts program carries the philosophy and learning environment of our Arts Academy for Youth into local public and private elementary schools. Through this program we offer performing and visual arts classes before and after regular school hours, on school campuses, to supplement students' educations and provide a child care option for working families. This year 232 students participated in at least one of 24 classes offered in 11 different schools. BAAY was able to support the enrollment of 32 of those children with scholarship assistance. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $300,828 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 25 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 28 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | false | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Org Filed In Lieu Of Form1041 | false | OrgFiledInLieuOfForm1041Ind |
| Licensed More Than One State | false | LicensedMoreThanOneStateInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Damian Cade | PersonNm |
| Phone | 3603068531 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1059 N State Street | AddressLine1Txt |
| City | Bellingham | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98225 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| Susan Burke | |||||||
| President | 4.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Laura Plaut | |||||||
| Vice President | 4.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Laurel Hammond | |||||||
| Secretary | 4.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Heather Dahlberg | |||||||
| Treasurer | 4.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Jenny Brice | |||||||
| Director | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Anna Evans | |||||||
| Director | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Susan Hemingson | |||||||
| Director | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Matt Lesinski | |||||||
| Director | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Matt Luxon | |||||||
| Director | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Ian Bivins | |||||||
| Executive Dir. | 40.00 | 0.00 | Yes (X) | $30,400 | $0 | $0 | |
| Damian Cade | |||||||
| CFO | 23.00 | 0.00 | Yes (X) | $20,545 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $50,945 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $27,377 | AllOtherContributionsAmt |
| Noncash Contributions | $822 | NoncashContributionsAmt |
| Total Contributions | $27,377 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EduArts | 611600 | $41,491 | $41,491 |
| Preschool | 624410 | $78,317 | $78,317 |
| Theatre Arts Academy | 711110 | $239,905 | $239,905 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $359,713 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $64 | TotalRevenueColumnAmt |
| Exclusion | $64 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $17,812 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $17,812 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,812 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $17,812 | RelatedOrExemptFuncIncomeAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $15,390 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $3,708 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,682 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $416,648 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $377,525 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $64 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,989 | TotalAmt |
| Program Services | $28,989 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,573 | TotalAmt |
| Program Services | $28,563 | ProgramServicesAmt |
| Management And General | $15,962 | ManagementAndGeneralAmt |
| Fundraising | $6,048 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $151,720 | TotalAmt |
| Program Services | $103,835 | ProgramServicesAmt |
| Management And General | $47,885 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,310 | TotalAmt |
| Program Services | $12,424 | ProgramServicesAmt |
| Management And General | $6,307 | ManagementAndGeneralAmt |
| Fundraising | $579 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,045 | TotalAmt |
| Management And General | $3,045 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,407 | TotalAmt |
| Program Services | $3,015 | ProgramServicesAmt |
| Management And General | $392 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,888 | TotalAmt |
| Program Services | $62 | ProgramServicesAmt |
| Management And General | $1,826 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,107 | TotalAmt |
| Program Services | $40,952 | ProgramServicesAmt |
| Management And General | $1,155 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19 | TotalAmt |
| Management And General | $19 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,292 | TotalAmt |
| Management And General | $1,292 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,961 | TotalAmt |
| Management And General | $7,961 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Instructor Fees | $37,116 | $37,116 | |
| Script & Music Rights | $18,971 | $18,971 | |
| Production Assistants | $12,274 | $12,274 | |
| Utilities | $6,671 | $6,671 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,639 | TotalAmt |
| Program Services | $14,627 | ProgramServicesAmt |
| Management And General | $22,012 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $421,982 | TotalAmt |
| Program Services | $300,828 | ProgramServicesAmt |
| Management And General | $114,527 | ManagementAndGeneralAmt |
| Fundraising | $6,627 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,882 | BOYAmt |
| EOY | $12,696 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,965 | BOYAmt |
| EOY | $12,206 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$14,160 | BOYAmt |
| EOY | $0 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $186 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $22,220 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $10,528 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,984 | BOYAmt |
| EOY | $11,692 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,671 | BOYAmt |
| EOY | $36,780 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,313 | BOYAmt |
| EOY | $12,193 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $13,660 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $97 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,410 | BOYAmt |
| EOY | $25,853 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,261 | BOYAmt |
| EOY | $10,927 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,261 | BOYAmt |
| EOY | $10,927 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,671 | BOYAmt |
| EOY | $36,780 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$5,334 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $27,426 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $27,657 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $31,406 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $20,898 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $27,377 | CurrentTaxYearAmt |
| Total | $134,764 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $285,005 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $382,221 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $392,824 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $356,602 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $359,713 | CurrentTaxYearAmt |
| Total | $1,776,365 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $29,494 | CurrentTaxYearAmt |
| Total | $29,494 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $312,431 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $409,878 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $424,230 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $377,500 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $416,584 | CurrentTaxYearAmt |
| Total | $1,940,623 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $3,208 | CurrentTaxYearAmt |
| Total | $3,208 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,790 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,006 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,407 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,449 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,635 | CurrentTaxYearAmt |
| Total | $61,287 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,790 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,006 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,407 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,449 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,843 | CurrentTaxYearAmt |
| Total | $64,495 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $1,876,128 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,945 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $17,660 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,825 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,515 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $64 | CurrentTaxYearAmt |
| Total | $66,009 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,945 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $17,660 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,825 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,515 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $64 | CurrentTaxYearAmt |
| Total | $66,009 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $320,376 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $427,538 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $445,055 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $397,015 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $416,648 | CurrentTaxYearAmt |
| Total | $2,006,632 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.93500 | PublicSupportCY509Pct |
| Public Support PY509 | 0.92760 | PublicSupportPY509Pct |
| Investment Income CY | 0.03290 | InvestmentIncomeCYPct |
| Investment Income PY | 0.03900 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $14,719 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,571 | DepreciationAmt |
| Book Value | $11,148 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,501 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,957 | DepreciationAmt |
| Book Value | $544 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $11,692 | TotalBookValueLandBuildingsAmt |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agrmt Prof Fundraising Acty | false | AgrmtProfFundraisingActyInd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Haunted House | Event1Nm |
| Gross Receipts Event1 | $11,657 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $11,657 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $3,123 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $11,657 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $11,657 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $3,123 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $3,123 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $8,534 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
| Total501c3 Org | 0 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships to cover BAAY tuition | GrantTypeTxt |
| Recipient | 86 | RecipientCnt |
| Cash Grant | $28,989 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Grantmaker's Description of How Grants are Used | FormAndLineReferenceDesc |
| Explanation | Our scholarship program serves local families with financial hardship. Donations to the scholarship fund, the recipients, dates, and the programs they participate in are tracked internally. Our scholarship program is advertised publicly and available to anyone regardless of race, ability, gender, or any other factor. The family expresses financial need and submits an application. We then evaluate our financial capacity to grant the request based upon a model of "as much as we can do." No applicants are turned away. Scholarship amounts range from 20% to 100% of the tuition cost of a program. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 11b: Form 990 Review Process | An electronic copy of the draft Form 990 is circulated among the board before filing. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | Our board members disclose possible conflict of interest at our monthly board meetings. These conflicts are discussed by the board, and taken into account before board voting on decisions that may involve the conflict. Board members with conflicts are excludes from voting on these issues, and leave the room while the discussion and voting takes place. |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | Our executive director's compensation was determined at a board meeting where comparable salaries were presented, BAAY's budget was presented by our CFO, and all the information was reviewed by our board Treasurer and Secretary before they proposed his salary. The Board approved the final proposal by a vote. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | Available upon request |
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