Civic Intelligence

Baay

990 • Fiscal year 2021 • EIN 38-3868071

Sep 01, 2020 to Aug 31, 2021 • Filed on Jul 14, 2022

1059 North State StreetBellingham, WA 98225

(360) 306-8531

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

67th percentile

0.02x

Higher debt load relative to assets than 67% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

65th percentile

0.01x

Higher debt load relative to revenue than 65% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

88th percentile

54%

Higher net margin than 88% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

85th percentile

$22,865

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

94th percentile

199%

Faster asset growth than 94% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

41st percentile

-6.5%

Faster revenue growth than 41% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$238,826

Up $159,036 (+199%) from 2020

Net Assets

Up

$234,646

Up $189,377 (+418%) from 2020

Liabilities

Down

$4,180

Down $30,341 (-88%) from 2020

Revenue

Down

$344,355

Down $23,990 (-6.5%) from 2020

Expenses

Down

$160,110

Down $173,893 (-52%) from 2020

Net Income

Up

$184,245

Up $149,903 (+437%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0-$200KAssets 2014: $637Liabilities 2014: $6,388Net Assets 2014: -$5,7512014Assets 2015: -$8,495Liabilities 2015: $10,380Net Assets 2015: -$18,8752015Assets 2016: $7,117Liabilities 2016: $10,380Net Assets 2016: -$3,2632016Assets 2017: $33,327Liabilities 2017: $2,653Net Assets 2017: $30,6742017Assets 2018: $19,671Liabilities 2018: $3,410Net Assets 2018: $16,2612018Assets 2019: $36,780Liabilities 2019: $25,853Net Assets 2019: $10,9272019Assets 2020: $79,790Liabilities 2020: $34,521Net Assets 2020: $45,2692020Assets 2021: $238,826Liabilities 2021: $4,180Net Assets 2021: $234,6462021Assets 2022: $323,589Liabilities 2022: $56,397Net Assets 2022: $267,1922022Assets 2023: $429,022Liabilities 2023: $92,134Net Assets 2023: $336,8882023Assets 2024: $447,330Liabilities 2024: $110,090Net Assets 2024: $337,2402024Assets 2025: $571,360Liabilities 2025: $118,591Net Assets 2025: $452,7692025

Highlighted filing

2021

Assets$238,826
Liabilities$4,180
Net Assets$234,646

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2014: $288,467Expenses 2014: $294,218Net Income 2014: -$5,7512014Revenue 2015: $320,376Expenses 2015: $330,478Net Income 2015: -$10,1022015Revenue 2016: $427,538Expenses 2016: $415,553Net Income 2016: $11,9852016Revenue 2017: $445,055Expenses 2017: $407,491Net Income 2017: $37,5642017Revenue 2018: $397,015Expenses 2018: $411,428Net Income 2018: -$14,4132018Revenue 2019: $416,648Expenses 2019: $421,982Net Income 2019: -$5,3342019Revenue 2020: $368,345Expenses 2020: $334,003Net Income 2020: $34,3422020Revenue 2021: $344,355Expenses 2021: $160,110Net Income 2021: $184,2452021Revenue 2022: $332,912Expenses 2022: $300,366Net Income 2022: $32,5462022Revenue 2023: $449,067Expenses 2023: $379,398Net Income 2023: $69,6692023Revenue 2024: $528,882Expenses 2024: $528,530Net Income 2024: $3522024Revenue 2025: $809,765Expenses 2025: $694,236Net Income 2025: $115,5292025

Highlighted filing

2021

Revenue$344,355
Expenses$160,110
Net Income$184,245
Jump To
Filing Snapshot
Filing Period
Sep 1, 2020 to Aug 31, 2021
Signed
Jul 14, 2022
Return Version
2020v4.1
Gross Receipts
$344,355
Mission and Program Overview

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$54,390$229,774▲ $175,384
Pledges and Grants Receivable$15,000--
Land, Buildings, and Equipment, Net$10,400$12,727▲ $2,327
Accounts Receivable-$-3,675-
Total Assets$79,790$238,826▲ $159,036
Liabilities
Deferred Revenue$29,625--
Accounts Payable and Accrued Expenses$4,896$4,180▼ $716
Total Liabilities$34,521$4,180▼ $30,341
Net Assets / Fund Balance
Net Assets With Donor Restrictions$17,680$234,646▲ $216,966
Net Assets Without Donor Restrictions$27,589--
Total Net Assets Fund Balance$45,269$234,646▲ $189,377
Total Liabilities and Net Assets / Fund Balance$79,790$238,826▲ $159,036

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$8,703$9,906$18,609
Equipment$4,024$3,476$7,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Juliette MachadoOperations DirectorPT$22,865$22,865
Olivia TheilemannArtistic DirectorPT$11,875$11,875
Anna EvansInterim Executive DirectorPT$6,432$6,432

Board Members and Trustees

NameTitle
Matt LuxonPresident
Analisa FicklinVice President
Dan BradyDirector
Heather DalbergDirector
Justene MerrimanDirector
Susan HemingsonSecretary
Pete ZerbesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$250,522
Program Service Revenue
$74,458
Investment Income
$182
Other Revenue
$19,193
All Other Contributions
$45,256
Change in Net Assets
$184,245
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$98,988
Other Expenses$61,122
Total Fundraising Expense$13,563
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$35,923$41,739$13,308$90,970
Occupancy$854$33,537-$34,391
Office Expenses$66$11,666$255$11,987
Insurance-$8,680-$8,680
Payroll Taxes-$8,018-$8,018
Other Expenses$2,148$351-$2,499
Depreciation Depletion$1,562--$1,562
Fees for Services Other-$1,248-$1,248
Advertising-$745-$745
Travel$10--$10
Total Functional Expenses$40,563$105,984$13,563$160,110
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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 leadership team (operations director and artistic 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.

Filing and Contact Details

Filer

Filer Name
Baay
EIN
38-3868071
Address
1059 NORTH STATE STREET, BELLINGHAM, WA 98225
Doing Business As
Bellingham Arts Academy for Yo

Signing Officer

Name
Juliette Machado
Title
Operations Dire
Phone
3603068531
Signed
2022-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Juliette Machado
Formed
2011
Legal Domicile
Wa
Voting Board Members
7
Independent Board Members
7
Employees
20
Volunteers
100

Preparer

Firm
Avlon Finance Inc PS
Address
303 Potter Street, Bellingham, WA 98225
Preparer
Lionel Thompson
Phone
3606039537
Supplemental Narrative

Additional Explanations

Cessation of or significant change to any program service Part III line 3

Baays after-school enrichment program, eduarts, is a partnership between baay and whatcom county schools and provides affordable classes in performing and visual arts. Following the 2020 pandemic shutdown, students shifted to online learning and enrichment opportunities were put on pause. In the winter and spring of 2021, we revived the baay eduarts program and had 49 enrollments of k-5th grade students in seven different online classes. There is no revenue attributed to eduarts because we offered these classes free of charge to fulfill the terms of a prior grant received in 2019. In partnership with three title i elementary schools, we were able to increase arts access to students in low-income areas during the pandemic. These virtual classes included theatre, dance, singing, and guitar.

List of other fees for services expenses Part IX line 11G

This category includes non-employee compensation for musicians, production assistants, and other program service contractors.

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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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0INTERIM EXECUTIVE DIRECTOR
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0OUR EXECUTIVE DIRECTORS COMPENSATION WAS DETERMINED AT A BOARD MEETING WHERE COMPARABLE SALARIES WERE PRESENTED, BAAYS BUDGET WAS PRESENTED BY OUR TREASURER, AND ALL INFORMATION WAS REVIEWED BY OUR FINANCE COMMITTEE AND GOVERNANCE COMMITTEE BEFORE MEMBERS OF SAID COMMITTEES PROPOSED THE SALARY. THE BOARD APPROVED THE PROPOSAL BY A VOTE.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AN ELECTRONIC COPY OF THE FINAL DRAFT FORM 990 IS CIRCULATED AMONG BOARD MEMBERS PRIOR TO SUBMITTING THE RETURN TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OUR 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OUR LEADERSHIP TEAM (OPERATIONS DIRECTOR AND ARTISTIC 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL BAAYS GOVERNING DOCUMENTS ARE AVAILABLE ON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BAAYS AFTER-SCHOOL ENRICHMENT PROGRAM, EDUARTS, IS A PARTNERSHIP BETWEEN BAAY AND WHATCOM COUNTY SCHOOLS AND PROVIDES AFFORDABLE CLASSES IN PERFORMING AND VISUAL ARTS. FOLLOWING THE 2020 PANDEMIC SHUTDOWN, STUDENTS SHIFTED TO ONLINE LEARNING AND ENRICHMENT OPPORTUNITIES WERE PUT ON PAUSE. IN THE WINTER AND SPRING OF 2021, WE REVIVED THE BAAY EDUARTS PROGRAM AND HAD 49 ENROLLMENTS OF K-5TH GRADE STUDENTS IN SEVEN DIFFERENT ONLINE CLASSES. THERE IS NO REVENUE ATTRIBUTED TO EDUARTS BECAUSE WE OFFERED THESE CLASSES FREE OF CHARGE TO FULFILL THE TERMS OF A PRIOR GRANT RECEIVED IN 2019. IN PARTNERSHIP WITH THREE TITLE I ELEMENTARY SCHOOLS, WE WERE ABLE TO INCREASE ARTS ACCESS TO STUDENTS IN LOW-INCOME AREAS DURING THE PANDEMIC. THESE VIRTUAL CLASSES INCLUDED THEATRE, DANCE, SINGING, AND GUITAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THIS CATEGORY INCLUDES NON-EMPLOYEE COMPENSATION FOR MUSICIANS, PRODUCTION ASSISTANTS, AND OTHER PROGRAM SERVICE CONTRACTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PART 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Cessation of or significant change to any program service Part III line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part III response or note to any other line in Part III
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