BAAY: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- BAAY (EIN 38-3868071)
- Tax period
- 2024-09-01 to 2025-08-31
- Filed
- 2026-01-12
- IRS object ID
- 202640129349300209
- Schema version
- 2024v5.2
- 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 | 2026-01-12T12:18:39-05:00 | ReturnTs |
| Tax Period End | 2025-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 451178132 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Avlon Finance Inc PS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1100 Lakeway Drive | AddressLine1Txt |
| City | Bellingham | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98229 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 383868071 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAAY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % JULIETTE MACHADO | InCareOfNm |
| Business Name Control | BAAY | BusinessNameControlTxt |
| Phone | 3603068531 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1059 NORTH STATE STREET | AddressLine1Txt |
| City | BELLINGHAM | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98225 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JULIETTE MACHADO | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 3603068531 | PhoneNum |
| Signature | 2026-01-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LIONEL THOMPSON | PreparerPersonNm |
| PTIN | P00537979 | PTIN |
| Phone | 3606039537 | PhoneNum |
| Preparation | 2026-01-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BELLINGHAM ARTS ACADEMY FOR YO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JULIETTE MACHADO | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1059 NORTH STATE STREET | AddressLine1Txt |
| City | BELLINGHAM | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98225 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $823,740 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| 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 | BAAYS MISSION IS TO ENRICH THE LIVES OF CHILDREN THROUGH EXPLORATION OF THE ARTS. WE ARE COMMITTED TO HELPING YOUNG PEOPLE GROW CONFIDENCE, CREATIVITY, CHARACTER AND A STRONG SENSE OF COMMUNITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 25 | TotalEmployeeCnt |
| Total Volunteers | 200 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $81,582 | PYContributionsGrantsAmt |
| CY Contributions Grants | $184,882 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $400,536 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $579,737 | CYProgramServiceRevenueAmt |
| PY Investment Income | $4,796 | PYInvestmentIncomeAmt |
| CY Investment Income | $9,318 | CYInvestmentIncomeAmt |
| PY Other Revenue | $41,968 | PYOtherRevenueAmt |
| CY Other Revenue | $35,828 | CYOtherRevenueAmt |
| PY Total Revenue | $528,882 | PYTotalRevenueAmt |
| CY Total Revenue | $809,765 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $111,158 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $389,608 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $395,802 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $34,204 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $138,922 | PYOtherExpensesAmt |
| CY Other Expenses | $187,276 | CYOtherExpensesAmt |
| PY Total Expenses | $528,530 | PYTotalExpensesAmt |
| CY Total Expenses | $694,236 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $352 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $115,529 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $447,330 | TotalAssetsBOYAmt |
| Total Assets EOY | $571,360 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $110,090 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $118,591 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $337,240 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $452,769 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | BAAYS MISSION IS TO ENRICH THE LIVES OF CHILDREN THROUGH EXPLORATION OF THE ARTS. WE ARE COMMITTED TO HELPING YOUNG PEOPLE GROW CONFIDENCE, CREATIVITY, CHARACTER AND A STRONG SENSE OF COMMUNITY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $428,478 | ExpenseAmt |
| Revenue | $470,956 | RevenueAmt |
| Desc | BAAY CAMPUS: WE PROVIDE CHILDREN WITH A SAFE AND NURTURING ENVIRONMENT TO STUDY THEATRE, DANCE, CHOIR, MUSIC, AND VISUAL ARTS. IN ADDITION TO BUILDING ARTISTIC SKILLS, BAAY IS COMMITTED TO CREATING COMMUNITY AND FOSTERING CONFIDENCE, CHARACTER, AND CREATIVITY IN YOUNG PEOPLE. THIS YEAR, WE RECEIVED 1,254 ENROLLMENTS IN OUR 64 COURSES AT OUR DOWNTOWN CAMPUS. 25 OF THOSE PROGRAMS CULMINATED IN PERFORMANCES, INCLUDING ORIGINAL PRODUCTIONS AS WELL AS FULL MUSICALS AND PLAYS: ANNIE, ELF, SHREK, BEETLEJUICE, AND SHAKESPEARES AS YOU LIKE IT. WE DOUBLED THE CAPACITY OF OUR OUTDOOR MUSICAL THEATRE SUMMER PROGRAM, CAMP LARRABAAY, HELD AT LARRABEE STATE PARK. STATE STREET THEATRE COMPANY (SSTC) IS OUR MUSICAL THEATRE INTENSIVE PROGRAM FOR STUDENTS AGES 15-18. WE OFFERED TWO SSTC PRODUCTIONS THIS SUMMER, OUR TOWN AND CHICAGO: TEEN EDITION. BAAY SUPPORTED THE PARTICIPATION OF 36% OF STUDENTS OVERALL THROUGH TUITION WAIVERS AND DISCOUNTS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $37,387 | ExpenseAmt |
| Revenue | $36,879 | RevenueAmt |
| Desc | BAAY SCHOOLS: THE BAAY IN THE SCHOOLS AFTER-SCHOOL ENRICHMENT PROGRAM CARRIES BAAYS PHILOSOPHY AND LEARNING ENVIRONMENT INTO LOCAL SCHOOLS. THROUGH THIS PROGRAM, WE OFFER PERFORMING AND VISUAL ARTS CLASSES AFTER REGULAR SCHOOL HOURS, ON SCHOOL CAMPUSES, TO SUPPLEMENT STUDENTS EDUCATIONS AND PROVIDE CHILD CARE. THROUGH OUR PARTNERSHIPS WITH LOCAL SCHOOL ADMINS AND PTAS, WE OFFERED 9 CLASSES IN THE FALL SESSION, 11 CLASSES IN THE WINTER, AND 14 CLASSES IN THE SPRING. A TOTAL OF 289 STUDENTS PARTICIPATED IN THE PROGRAM AND CLASSES INCLUDED THEATRE, VISUAL ARTS, GUITAR, CREATIVE WRITING, DANCE, AND IMPROV. THIS YEAR, BAAY WAS ABLE TO LEVERAGE GRANT SUPPORT TO INCREASE ACCESS AT TWO TITLE-I SCHOOLS IN WHATCOM COUNTY. WE OFFERED TWO K-2 VISUAL ART CLASSES AND FOUR IMPROV CLASSES FOR GRADES 3-5 AT A 20-50% TUITION REDUCTION. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $465,865 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | 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 |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| 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 |
| 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 With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| 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 |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 16 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 25 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| 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 |
| 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 |
| 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 | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | 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 | Yes (true) | 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 | JULIETTE MACHADO | PersonNm |
| Phone | 3603068531 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1059 NORTH 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 | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| JULIETTE MACHADO | ||||||||
| EXECUTIVE DIRECTOR | 40.00 | 0.00 | Yes (X) | Yes (X) | $58,178 | $0 | $0 | |
| SOPHIA FERREL | ||||||||
| DIRECTOR | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| JENNIFER LONG | ||||||||
| DIRECTOR | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| KIM FRIBERG | ||||||||
| DIRECTOR | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| LYNDA PURDIE | ||||||||
| DIRECTOR | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| LATISHA GUTHRIE | ||||||||
| DIRECTOR | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| ELIZABETH HART | ||||||||
| DIRECTOR | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| DANNY CARROLL | ||||||||
| PRESIDENT | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JODY PROCTOR | ||||||||
| TREASURER | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| KRISTIN CONZO | ||||||||
| VICE PRESIDENT | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MORGAN MORENO | ||||||||
| SECRETARY | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $58,178 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| 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 |
| Government Grants | $7,100 | GovernmentGrantsAmt |
| All Other Contributions | $177,782 | AllOtherContributionsAmt |
| Total Contributions | $184,882 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| BAAY CAMPUS | 611600 | $470,956 | $470,956 |
| BAAY SCHOOLS | 611600 | $36,879 | $36,879 |
| ADMISSIONS | 711110 | $71,902 | $71,902 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $579,737 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,318 | TotalRevenueColumnAmt |
| Exclusion | $9,318 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $23,509 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $23,509 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $23,509 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $23,509 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $26,064 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $13,975 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,089 | TotalRevenueColumnAmt |
| Exclusion | $12,089 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CASH BACK REWARDS | 611600 | $210 | $210 |
| MISC SALES | 611600 | $20 | $20 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $230 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $809,765 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $603,476 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $21,407 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,158 | TotalAmt |
| Program Services | $111,158 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $347,566 | TotalAmt |
| Program Services | $241,920 | ProgramServicesAmt |
| Management And General | $75,824 | ManagementAndGeneralAmt |
| Fundraising | $29,822 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,236 | TotalAmt |
| Program Services | $33,339 | ProgramServicesAmt |
| Management And General | $10,760 | ManagementAndGeneralAmt |
| Fundraising | $4,137 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,852 | TotalAmt |
| Management And General | $1,852 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,231 | TotalAmt |
| Program Services | $10,322 | ProgramServicesAmt |
| Management And General | $28,664 | ManagementAndGeneralAmt |
| Fundraising | $245 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,262 | TotalAmt |
| Program Services | $18,723 | ProgramServicesAmt |
| Management And General | $69,539 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,899 | TotalAmt |
| Program Services | $10,899 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,528 | TotalAmt |
| Management And General | $7,528 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DIRECT PROGRAM EXPENSES | Desc |
| Total | $39,504 | TotalAmt |
| Program Services | $39,504 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $694,236 | TotalAmt |
| Program Services | $465,865 | ProgramServicesAmt |
| Management And General | $194,167 | ManagementAndGeneralAmt |
| Fundraising | $34,204 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $186,990 | BOYAmt |
| EOY | $86,585 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $239,934 | BOYAmt |
| EOY | $443,775 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,286 | BOYAmt |
| EOY | $7,391 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $61,497 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $27,888 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,120 | BOYAmt |
| EOY | $33,609 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $447,330 | BOYAmt |
| EOY | $571,360 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $110,090 | BOYAmt |
| EOY | $118,591 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $110,090 | BOYAmt |
| EOY | $118,591 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $337,240 | BOYAmt |
| EOY | $452,769 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $337,240 | BOYAmt |
| EOY | $452,769 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $447,330 | BOYAmt |
| EOY | $571,360 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $115,529 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | $207,260 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $173,566 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $63,250 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $81,582 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $184,882 | CurrentTaxYearAmt |
| Total | $710,540 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,602 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $27,704 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $43,600 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $74,934 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $71,902 | CurrentTaxYearAmt |
| Total | $221,742 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $70,347 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $131,236 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $356,331 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $367,570 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $432,523 | CurrentTaxYearAmt |
| Total | $1,358,007 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $281,209 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $332,506 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $463,181 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $524,086 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $689,307 | CurrentTaxYearAmt |
| Total | $2,290,289 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $2,290,289 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $182 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $406 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,319 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,796 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,319 | CurrentTaxYearAmt |
| Total | $17,022 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $182 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $406 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,319 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,796 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,319 | CurrentTaxYearAmt |
| Total | $17,022 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $281,391 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $332,912 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $465,500 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $528,882 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $698,626 | CurrentTaxYearAmt |
| Total | $2,307,311 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99260 | PublicSupportCY509Pct |
| Public Support PY509 | 0.97530 | PublicSupportPY509Pct |
| Investment Income CY | 0.01000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,609 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,639 | DepreciationAmt |
| Book Value | $7,970 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $42,888 | OtherCostOrOtherBasisAmt |
| Depreciation | $17,249 | DepreciationAmt |
| Book Value | $25,639 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $33,609 | TotalBookValueLandBuildingsAmt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | FEAR GARDEN | Event1Nm |
| Gross Receipts Event1 | $16,212 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $16,212 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $3,190 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $374 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $10,025 | OtherDirectExpensesEvent1Amt |
| Event2 | SUMMER BASH | Event2Nm |
| Gross Receipts Event2 | $9,852 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $9,852 | GrossRevenueEvent2Amt |
| Food And Beverage Event2 | $18 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $368 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $26,064 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $26,064 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $3,190 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $392 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $10,393 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $13,975 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $12,089 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS TO COVER BAAY TUITION | GrantTypeTxt |
| Recipient | 266 | RecipientCnt |
| Non Cash Assistance | $111,158 | NonCashAssistanceAmt |
| Valuation Method Used | PUBLISHED TUITION RATES | ValuationMethodUsedDesc |
| Non Cash Assistance | TUITION SCHOLARSHIPS | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Monitoring procedures (Part I, line 2) | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION PROVIDES TUITION ASSISTANCE THROUGH APPROVED TUITION REDUCTIONS APPLIED BY THE EDUCATIONAL INSTITUTION. NO CASH IS DISBURSED TO STUDENTS. ELIGIBILITY IS DETERMINED THROUGH AN INTERNAL REVIEW PROCESS BASED ON DOCUMENTED CRITERIA. THE ORGANIZATION MAINTAINS RECORDS SUPPORTING ELIGIBILITY DETERMINATIONS AND APPROVED TUITION REDUCTIONS AND EXERCISES OVERSIGHT THROUGH INTERNAL REVIEW OF AWARDS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990 governing body review Part VI line 11 | AN ELECTRONIC COPY OF THE FINAL DRAFT FORM 990 IS CIRCULATED AMONG BOARD MEMBERS PRIOR TO SUBMITTING THE RETURN TO THE IRS. |
| Conflict of interest policy compliance Part VI line 12c | OUR BOARD MEMBERS DISCLOSE POTENTIAL CONFLICTS OF INTEREST AT OUR MONTHLY BOARD MEETINGS. THESE POTENTIAL CONFLICTS ARE DISCUSSED BY THE BOARD AND TAKEN INTO ACCOUNT BEFORE VOTING ON DECISIONS THAT MAY INVOLVE SAID CONFLICTS. BOARD MEMBERS WITH IDENTIFIED CONFLICTS OF INTEREST ARE EXCUSED FROM VOTING ON RELATED ISSUES, AND ARE ASKED TO LEAVE THE ROOM WHILE DISCUSSION AND VOTING TAKE PLACE. |
| CEO executive director top management comp Part VI line 15a | OUR EXECUTIVE DIRECTOR COMPENSATION WAS DETERMINED AT A BOARD MEETING WHERE COMPARABLE SALARIES WERE PRESENTED, BAAYS BUDGET WAS PRESENTED BY OUR TREASURER, AND ALL INFORMATION REVIEWED BY OUR FINANCE AND GOVERNANCE COMMITTEES BEFORE A COMPENSATION PROPOSAL WAS MADE. THE BOARD VOTED TO APPROVE THE FINAL PROPOSAL. |
| Governing documents etc available to public Part VI line 19 | ALL BAAYS GOVERNING DOCUMENTS ARE AVAILABLE ON REQUEST. |
| Part III response or note to any other line in Part III | PART III, LINE 1 - BAAYS MISSION IS TO ENRICH THE LIVES OF CHILDREN THROUGH THE EXPLORATION OF THE ARTS. OUR GOAL IS TO PROVIDE A SAFE AND WELCOMING SPACE FOR CHILDREN TO EXPAND THEIR CREATIVE HORIZONS, GROW IN CONFIDENCE AND CHARACTER, AND DEVELOP A STRONG SENSE OF COMMUNITY WITH THEIR PEERS. WE FULFILL THIS MISSION BY OFFERING PROGRAMS IN THEATRE, DANCE, CHOIR, MUSIC, AND VISUAL ARTS FOR AGES 5-18. BAAYS PROGRAMS FOCUS ON YOUTH DEVELOPMENT AND MENTORING, AND OFFER OPPORTUNITIES FOR YOUTH LEADERSHIP. WE BELIEVE THAT EVERY CHILD DESERVES ACCESS TO HIGH QUALITY ARTS EDUCATION, AND WE ACTIVELY SEEK TO EXPAND OUR OUTREACH TO UNDERSERVED POPULATIONS IN OUR COMMUNITY. WE OFFER FINANCIAL ASSISTANCE IN THE FORM OF TUITION WAIVERS FOR STUDENTS WHO WOULD NOT OTHERWISE BE ABLE TO PARTICIPATE. |
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