Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
Liabilities / Revenue
65th percentile
Higher debt load relative to revenue than 65% of similar nonprofits.
Net Margin
88th percentile
Higher net margin than 88% of similar nonprofits.
Top Officer Pay
85th percentile
Higher top officer pay than 85% of similar nonprofits.
Top officer pay equals 6.6% of source-year revenue.
Asset Growth
94th percentile
Faster asset growth than 94% of similar nonprofits.
Revenue Growth
41st percentile
Faster revenue growth than 41% of similar nonprofits.
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
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $8,703 | $9,906 | $18,609 |
| Equipment | $4,024 | $3,476 | $7,500 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Juliette Machado | Operations Director | PT | $22,865 | $22,865 |
| Olivia Theilemann | Artistic Director | PT | $11,875 | $11,875 |
| Anna Evans | Interim Executive Director | PT | $6,432 | $6,432 |
| Name | Title |
|---|---|
| Matt Luxon | President |
| Analisa Ficklin | Vice President |
| Dan Brady | Director |
| Heather Dalberg | Director |
| Justene Merriman | Director |
| Susan Hemingson | Secretary |
| Pete Zerbes | Treasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“An electronic copy of the final draft form 990 is circulated among board members prior to submitting the return to the irs.”
“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.”
“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.”
“All baays governing documents are available on request.”
“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.”
“This category includes non-employee compensation for musicians, production assistants, and other program service contractors.”
“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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 4896 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 4180 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | -3675 |
| IRS990/AcctCompileOrReviewBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 745 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 745 |
| IRS990/AllOtherContributionsAmt | 0 | 45256 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JULIETTE MACHADO |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3603068531 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1059 NORTH STATE STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BELLINGHAM |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 98225 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 54390 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 229774 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 250522 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 182 |
| IRS990/CYOtherExpensesAmt | 0 | 61122 |
| IRS990/CYOtherRevenueAmt | 0 | 19193 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 74458 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 184245 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 98988 |
| IRS990/CYTotalExpensesAmt | 0 | 160110 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 13563 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 344355 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 29625 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 1562 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1562 |
| IRS990/Desc | 0 | BAAY THEATRE: WE PROVIDE CHILDREN WITH A SAFE AND NURTURING COMMUNITY TO STUDY THEATRE, DANCE, CHOIR, MUSIC, AND VISUAL ARTS. IN ADDITION TO BUILDING ARTISTIC SKILLS, BAAY IS COMMITTED TO FOSTERING RESPECT, COOPERATION, AND SELF-CONFIDENCE IN YOUNG PEOPLE. THIS YEAR, WE RECEIVED 366 ENROLLMENTS IN OUR 60 DIFFERENT PROGRAM OPTIONS, WHICH INCLUDED ONLINE, HYBRID, AND IN PERSON CLASS FORMATS. BAAY SUPPORTED THE PARTICIPATION OF 26 STUDENTS THROUGH FULL OR PARTIAL TUITION WAIVERS. WE ALSO OFFERED ONGOING PRIVATE LESSONS IN VOICE, SONGWRITING, AND ACTING. IN THE SPRING OF 2021, WE WELCOMED STUDENTS BACK INTO BAAYS FACILITY FOR THE FIRST TIME SINCE THE SHUTDOWN A YEAR EARLIER. THE FOLLOWING SUMMER SESSION INCLUDED A VARIETY OF IN-PERSON DAY CAMPS. WE ALSO INTRODUCED A NEW OUTDOOR MUSICAL THEATRE PROGRAM CALLED CAMP LARRABAAY AT LARRABEE STATE PARK IN BELLINGHAM, WA. THIS TWO-WEEK CAMP ENDED IN ABRIDGED PUBLIC PERFORMANCES OF FIDDLER ON THE ROOF AND SEUSSICAL THE MUSICAL. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | BELLINGHAM ARTS ACADEMY FOR YO |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 17680 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 234646 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 20 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 40563 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 1248 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1248 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 25.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 25.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 15.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/FormerOfcrDirectorTrusteeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JULIETTE MACHADO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | OLIVIA THEILEMANN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ANNA EVANS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DAN BRADY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | HEATHER DALBERG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JUSTENE MERRIMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ANALISA FICKLIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MATT LUXON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | SUSAN HEMINGSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | PETE ZERBES |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 22865 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 11875 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 6432 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | OPERATIONS DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | ARTISTIC DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | INTERIM EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TREASURER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2011 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | true |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GovernmentGrantsAmt | 0 | 205266 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 344355 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 19193 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 8680 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 8680 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 182 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 182 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 5 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 13382 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 10400 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 12727 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 26109 |
| IRS990/LegalDomicileStateCd | 0 | WA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 45269 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 234646 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 19193 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 19193 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 27589 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 33537 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 854 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 34391 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 255 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 11666 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 66 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 11987 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | DIRECT PROGRAM EXPENSES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 351 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 2148 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 2499 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 13308 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 41739 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 35923 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 90970 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 8018 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 8018 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 15000 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | JULIETTE MACHADO |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 5132 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | BAAY THEATRE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 74458 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 74458 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 81434 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 37539 |
| IRS990/PYInvestmentIncomeAmt | 0 | 27 |
| IRS990/PYOtherExpensesAmt | 0 | 121309 |
| IRS990/PYOtherRevenueAmt | 0 | 31564 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 255320 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 34342 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 175155 |
| IRS990/PYTotalExpensesAmt | 0 | 334003 |
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| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
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| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt | 0 | 3208 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 15949 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 207260 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 81434 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 27377 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 20898 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 31406 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 368375 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 182 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 10587 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 64 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 19515 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 20825 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 51173 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 3602 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 263450 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 356602 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 392824 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 382221 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 1398699 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 70347 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 31564 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt | 0 | 29494 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 131405 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 182 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 10587 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 64 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 19515 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 20825 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 51173 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.03000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.03000 |
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| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 413722 |
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| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 1949652 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 3476 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 7500 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 8703 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 9906 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 18609 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 12727 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/CompensationCommitteeInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | ANNA EVANS |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | INTERIM EXECUTIVE DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 6432 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | OUR 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. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Related organization compensation method (Part I, line 3) |
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| IRS990ScheduleJ/WrittenEmploymentContractInd | 0 | X |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | AN ELECTRONIC COPY OF THE FINAL DRAFT FORM 990 IS CIRCULATED AMONG BOARD MEMBERS PRIOR TO SUBMITTING THE RETURN TO THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ALL BAAYS GOVERNING DOCUMENTS ARE AVAILABLE ON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THIS CATEGORY INCLUDES NON-EMPLOYEE COMPENSATION FOR MUSICIANS, PRODUCTION ASSISTANTS, AND OTHER PROGRAM SERVICE CONTRACTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Cessation of or significant change to any program service Part III line 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | List of other fees for services expenses Part IX line 11g |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Part III response or note to any other line in Part III |
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| IRS990/SubjectToProxyTaxInd | 0 | false |
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| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 238826 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 79790 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 238826 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 250522 |
| IRS990/TotalEmployeeCnt | 0 | 20 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 13563 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 105984 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 40563 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 160110 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 4180 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 34521 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 4180 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 45269 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 234646 |
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Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.