Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
Liabilities / Revenue
87th percentile
Higher debt load relative to revenue than 87% of similar nonprofits.
Net Margin
69th percentile
Higher net margin than 69% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 7.3% of source-year revenue.
Asset Growth
80th percentile
Faster asset growth than 80% of similar nonprofits.
Revenue Growth
75th percentile
Faster revenue growth than 75% of similar nonprofits.
Assets
Up$429,022
Up $105,433 (+33%) from 2022
Net Assets
Up$336,888
Up $69,696 (+26%) from 2022
Liabilities
Up$92,134
Up $35,737 (+63%) from 2022
Revenue
Up$449,067
Up $116,155 (+35%) from 2022
Expenses
Up$379,398
Up $79,032 (+26%) from 2022
Net Income
Up$69,669
Up $37,123 (+114%) from 2022
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 | $314,950 | $418,733 | ▲ $103,783 |
| Land, Buildings, and Equipment, Net | $11,490 | $10,289 | ▼ $1,201 |
| Accounts Receivable | $-2,851 | - | - |
| Total Assets | $323,589 | $429,022 | ▲ $105,433 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $56,397 | $92,134 | ▲ $35,737 |
| Total Liabilities | $56,397 | $92,134 | ▲ $35,737 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $267,192 | $336,888 | ▲ $69,696 |
| Total Net Assets Fund Balance | $267,192 | $336,888 | ▲ $69,696 |
| Total Liabilities and Net Assets / Fund Balance | $323,589 | $429,022 | ▲ $105,433 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $10,289 | $8,320 | $18,609 |
| Equipment | - | $7,500 | $7,500 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Juliette Machado | Executive Director | PT | $32,840 | $32,840 |
| Name | Title |
|---|---|
| Dan Brady | President |
| Lynda Purdie | Vice President |
| Analisa Ficklin | Director |
| Anna Evans | Director |
| Denisa Anderson | Director |
| Johnathon Lyons | Director |
| Kathleen Lyons | Director |
| Latisha Guthrie | Director |
| Abby Caram | Secretary |
| Erin Kennedy | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $251,870 |
| Other Expenses | $127,528 |
| Total Fundraising Expense | $52,939 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $139,121 | $34,650 | $47,063 | $220,834 |
| Occupancy | $13,124 | $55,494 | - | $68,618 |
| Other Expenses | $35,905 | - | - | $35,905 |
| Payroll Taxes | $20,868 | $4,292 | $5,876 | $31,036 |
| Office Expenses | $101 | $11,005 | - | $11,106 |
| Insurance | - | $6,785 | - | $6,785 |
| Fees for Services Other | $300 | $2,299 | - | $2,599 |
| Advertising | - | $1,314 | - | $1,314 |
| Depreciation Depletion | - | $1,201 | - | $1,201 |
| Total Functional Expenses | $209,419 | $117,040 | $52,939 | $379,398 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $26,015 |
| Fundraising Direct Expenses | $16,431 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Boundry Bay | $26,015 | $26,015 | $10,764 | $15,251 |
| Total Events | $26,015 | $26,015 | $16,431 | $9,584 |
“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.”
“In the summer of 2023, baay transitioned from a shared leadership structure (operations director and artistic director) to an executive director. Our executive director compensation was determined at a board meeting where comparable salaries were presented, and baays budget and all other 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.”
“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 | 56397 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 92134 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | -2851 |
| 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 | 1314 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1314 |
| IRS990/AllOtherContributionsAmt | 0 | 54932 |
| 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 | 314950 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 418733 |
| 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 | 118182 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2319 |
| IRS990/CYOtherExpensesAmt | 0 | 127528 |
| IRS990/CYOtherRevenueAmt | 0 | 34385 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 294181 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 69669 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 251870 |
| IRS990/CYTotalExpensesAmt | 0 | 379398 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 52939 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 449067 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 1201 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1201 |
| IRS990/Desc | 0 | BAAY THEATRE: 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 978 ENROLLMENTS IN OUR 42 DIFFERENT COURSES AT OUR DOWNTOWN THEATRE LOCATION. 21 OF THOSE PROGRAMS CULMINATED IN PERFORMANCES, INCLUDING ORIGINAL PRODUCTIONS AS WELL AS FULL MUSICALS: ARISTOCATS, STARMITES, THE JUNGLE BOOK, THE 25TH ANNUAL PUTNAM COUNTY SPELLING BEE, AND CABARET. WE HELD AN OUTDOOR MUSICAL THEATRE SUMMER PROGRAM CALLED CAMP LARRABAAY. STATE STREET THEATRE COMPANY (SSTC) IS OUR MUSICAL THEATRE PROGRAM FOR STUDENTS AGES 15-18, AND WE HELD THE SECOND ANNUAL SSTC PRODUCTION AT MOUNT BAKER THEATRE IN AUGUST. OUR STAFF ALSO OFFERED ONGOING PRIVATE VOICE LESSONS TO 24 DIFFERENT STUDENTS. BAAY SUPPORTED THE PARTICIPATION OF 133 STUDENTS THROUGH TUITON WAIVERS. |
| 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/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 30 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 189546 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 2299 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 300 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 2599 |
| 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/AverageHoursPerWeekRltdOrgRt | 10 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 30.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| 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/AverageHoursPerWeekRt | 10 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | 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/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JULIETTE MACHADO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ANNA EVANS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JOHNATHON LYONS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DENISA ANDERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | LATISHA GUTHRIE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ANALISA FICKLIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KATHLEEN LYONS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ABBY CARAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | LYNDA PURDIE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | DAN BRADY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | ERIN KENNEDY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 32840 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| 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/ReportableCompFromOrgAmt | 10 | 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/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | TREASURER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2011 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingDirectExpensesAmt | 0 | 16431 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 26015 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GovernmentGrantsAmt | 0 | 63250 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 465498 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 24246 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 6785 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 6785 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 2319 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2319 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 9 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 15820 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 11490 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 10289 |
| 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 | 267192 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 336888 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 9584 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 9584 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 24246 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 24246 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 267192 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 336888 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 55494 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 13124 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 68618 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 11005 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 101 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 11106 |
| 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/ProgramServicesAmt | 0 | 35905 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 35905 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 711110 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISC INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 555 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 555 |
| IRS990/OtherRevenueTotalAmt | 0 | 555 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 47063 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 34650 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 139121 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 220834 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 5876 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 4292 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 20868 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 31036 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | JULIETTE MACHADO |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 27 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 711110 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | BAAY THEATRE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | EDUARTS PROGRAM |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | ADMISSIONS |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | BAAY EDUARTS: THE EDUARTS 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. AFTER A YEAR OF REBUILDING THE PROGRAM FOLLOWING THE COVID-19 PANDEMIC, BAAY EDUARTS EXPERIENCED MUCH GROWTH DURING THE 2022-2023 SCHOOL YEAR. BAAY HIRED A NEW PROGRAM COORDINATOR WHOSE SOLE FOCUS IS COORDINATING THESE CLASSES AND BUILDING PARTNERSHIPS WITH LOCAL SCHOOLS. WE OFFERED 5 CLASSES IN THE FALL SESSION, 12 CLASSES IN THE WINTER, AND 16 IN THE SPRING. A TOTAL OF 317 STUDENTS PARTICIPATED IN THESE EDUARTS PROGRAMS AND CLASSES INCLUDED THEATRE, IMPROV, GUITAR, UKULELE, AND VISUAL ARTS. BAAY WAS ABLE TO LEVERAGE GRANT SUPPORT RECEIVED TO INCREASE ACCESS AND PROVIDED 7 TUITION-FREE CLASSES IN TITLE-I SCHOOLS. |
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| 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 | IN THE SUMMER OF 2023, BAAY TRANSITIONED FROM A SHARED LEADERSHIP STRUCTURE (OPERATIONS DIRECTOR AND ARTISTIC DIRECTOR) TO AN EXECUTIVE DIRECTOR. OUR EXECUTIVE DIRECTOR COMPENSATION WAS DETERMINED AT A BOARD MEETING WHERE COMPARABLE SALARIES WERE PRESENTED, AND BAAYS BUDGET AND ALL OTHER 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 | 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 | Part III response or note to any other line in Part III |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.