Civic Intelligence

Baay

990 • Fiscal year 2024 • EIN 38-3868071

Sep 01, 2023 to Aug 31, 2024 • Filed on Jul 14, 2025

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

79th percentile

0.25x

Higher debt load relative to assets than 79% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

0.21x

Higher debt load relative to revenue than 78% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

39th percentile

0.1%

Higher net margin than 39% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

71st percentile

$59,929

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 11.3% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

51st percentile

4.3%

Faster asset growth than 51% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

63rd percentile

18%

Faster revenue growth than 63% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$447,330

Up $18,308 (+4.3%) from 2023

Net Assets

Up

$337,240

Up $352 (+0.1%) from 2023

Liabilities

Up

$110,090

Up $17,956 (+19%) from 2023

Revenue

Up

$528,882

Up $79,815 (+18%) from 2023

Expenses

Up

$528,530

Up $149,132 (+39%) from 2023

Net Income

Down

$352

Down $69,317 (-99%) from 2023

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

2024

Assets$447,330
Liabilities$110,090
Net Assets$337,240

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

2024

Revenue$528,882
Expenses$528,530
Net Income$352
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 14, 2025
Return Version
2023v6.0
Gross Receipts
$542,749
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
Savings and Temporary Cash Investments-$239,934-
Cash and Non-Interest-Bearing Accounts$418,733$186,990▼ $231,743
Prepaid Expenses and Deferred Charges-$11,286-
Land, Buildings, and Equipment, Net$10,289$9,120▼ $1,169
Total Assets$429,022$447,330▲ $18,308
Liabilities
Accounts Payable and Accrued Expenses$92,134$110,090▲ $17,956
Total Liabilities$92,134$110,090▲ $17,956
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$336,888$337,240▲ $352
Total Net Assets Fund Balance$336,888$337,240▲ $352
Total Liabilities and Net Assets / Fund Balance$429,022$447,330▲ $18,308

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$9,120$9,489$18,609
Equipment-$7,500$7,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Juliette MachadoExecutive DirectorFT$59,929$59,929

Board Members and Trustees

NameTitle
Lynda PurdiePresident
Denisa AndersonVice President
Jennifer LongDirector
Markus ParkinsDirector
Sandra AndressDirector
Sophia FerrelDirector
Latisha GuthrieSecretary
Jody ProctorTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$81,582
Program Service Revenue
$400,536
Investment Income
$4,796
Other Revenue
$41,968
All Other Contributions
$46,992
Change in Net Assets
$352
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$389,608
Other Expenses$138,922
Total Fundraising Expense$49,701
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$233,834$63,865$42,768$340,467
Occupancy$13,284$63,708-$76,992
Payroll Taxes$33,888$8,975$6,278$49,141
Other Expenses$31,189--$31,189
Office Expenses$256$16,943$460$17,659
Insurance-$6,961-$6,961
Fees for Services Accounting-$2,473-$2,473
Fees for Services Other$400$1,210-$1,610
Depreciation Depletion$1,169--$1,169
Advertising$513$161$195$869
Total Functional Expenses$314,533$164,296$49,701$528,530
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$32,528
Fundraising Direct Expenses$13,867
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fear Garden$23,289$23,289$10,889$12,400
Summer Bash$9,239$9,239$2,354$6,885
Total Events$32,528$32,528$13,867$18,661
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 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.

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
Executive Direc
Phone
3603068531
Signed
2025-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Juliette Machado
Formed
2011
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
8
Employees
38
Volunteers
150

Preparer

Firm
Avlon Finance Inc PS
Address
1100 Lakeway Drive, Bellingham, WA 98229
Preparer
Lionel Thompson
Phone
3606039537
Supplemental Narrative

Additional Explanations

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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IRS990/ProgramServiceRevenueGrp/Desc0BAAY THEATRE
IRS990/ProgramServiceRevenueGrp/Desc1BAAY EDUARTS
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IRS990/ProgSrvcAccomActy2Grp/Desc0BAAY 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. THROUGH OUR PARTNERSHIPS WITH LOCAL SCHOOL ADMINS AND PTAS, WE OFFERED 12 CLASSES IN THE FALL SESSION, 13 CLASSES IN THE WINTER, AND 11 CLASSES IN THE SPRING. A TOTAL OF 321 STUDENTS PARTICIPATED IN THESE EDUARTS PROGRAMS 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 A LOCAL TITLE-I SCHOOL. IN THE SPRING, WE OFFERED A VISUAL ARTS CLASS FOR GRADES K-2 AND AN IMPROV CLASS FOR GRADES 3-5 AT A 50% TUITION REDUCTION.
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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 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL BAAYS GOVERNING DOCUMENTS ARE AVAILABLE ON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PART 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/FormAndLineReferenceDesc4Part III response or note to any other line in Part III
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