Civic Intelligence

Bays Inc.

990 • Fiscal year 2024 • EIN 52-1170838

Jan 01, 2024 to Dec 31, 2024 • Filed on Oct 20, 2025

PO Box 732Arnold, MD 21012

(410) 972-3222

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

30th percentile

-4.5%

Higher net margin than 30% of similar nonprofits.

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

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

26th percentile

-4.7%

Faster asset growth than 26% of similar nonprofits.

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

Revenue Growth

52nd percentile

9.1%

Faster revenue growth than 52% of similar nonprofits.

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

Assets

Down

$666,011

Down $32,647 (-4.7%) from 2023

Net Assets

Down

$666,011

Down $32,647 (-4.7%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue

Up

$802,455

Up $67,237 (+9.1%) from 2023

Expenses

Up

$838,887

Up $70,357 (+9.2%) from 2023

Net Income

Down

-$36,432

Down $3,120 (-9.4%) from 2023

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $135,157Liabilities 2011: $0Net Assets 2011: $135,1572011Assets 2012: $149,465Liabilities 2012: $0Net Assets 2012: $149,4652012Assets 2013: $138,629Liabilities 2013: $0Net Assets 2013: $138,6292013Assets 2014: $115,095Liabilities 2014: $0Net Assets 2014: $115,0952014Assets 2015: $157,536Liabilities 2015: $0Net Assets 2015: $157,5362015Assets 2016: $180,445Liabilities 2016: $0Net Assets 2016: $180,4452016Assets 2017: $217,702Liabilities 2017: $0Net Assets 2017: $217,7022017Assets 2018: $304,389Liabilities 2018: $0Net Assets 2018: $304,3892018Assets 2019: $367,803Liabilities 2019: $0Net Assets 2019: $367,8032019Assets 2020: $424,000Liabilities 2020: $0Net Assets 2020: $424,0002020Assets 2021: $531,397Liabilities 2021: $0Net Assets 2021: $531,3972021Assets 2022: $731,970Liabilities 2022: $0Net Assets 2022: $731,9702022Assets 2023: $698,658Liabilities 2023: $0Net Assets 2023: $698,6582023Assets 2024: $666,011Liabilities 2024: $0Net Assets 2024: $666,0112024

Highlighted filing

2024

Assets$666,011
Liabilities$0
Net Assets$666,011

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $314,454Expenses 2011: $278,332Net Income 2011: $36,1222011Revenue 2012: $328,377Expenses 2012: $314,069Net Income 2012: $14,3082012Revenue 2013: $350,920Expenses 2013: $361,756Net Income 2013: -$10,8362013Revenue 2014: $422,904Expenses 2014: $446,438Net Income 2014: -$23,5342014Revenue 2015: $504,601Expenses 2015: $462,160Net Income 2015: $42,4412015Revenue 2016: $510,477Expenses 2016: $467,920Net Income 2016: $42,5572016Revenue 2017: $497,073Expenses 2017: $459,816Net Income 2017: $37,2572017Revenue 2018: $527,146Expenses 2018: $440,459Net Income 2018: $86,6872018Revenue 2019: $624,288Expenses 2019: $560,874Net Income 2019: $63,4142019Revenue 2020: $385,604Expenses 2020: $329,407Net Income 2020: $56,1972020Revenue 2021: $737,957Expenses 2021: $630,560Net Income 2021: $107,3972021Revenue 2022: $777,112Expenses 2022: $576,539Net Income 2022: $200,5732022Revenue 2023: $735,218Expenses 2023: $768,530Net Income 2023: -$33,3122023Revenue 2024: $802,455Expenses 2024: $838,887Net Income 2024: -$36,4322024

Highlighted filing

2024

Revenue$802,455
Expenses$838,887
Net Income-$36,432
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 20, 2025
Return Version
2024v5.2
Gross Receipts
$802,455
Mission and Program Overview

Mission

The organization provides sports programs (basketball,lacrosse, field hockey, soccer, volleyball) to area youth ages 4-13.

The organization provides sports programs (basketball, lacrosse, field hockey, soccer, volleyball) to area youth ages 4-13.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$698,658$666,011▼ $32,647
Total Assets$698,658$666,011▼ $32,647
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$698,658$666,011▼ $32,647
Total Net Assets Fund Balance$698,658$666,011▼ $32,647
Total Liabilities and Net Assets / Fund Balance$698,658$666,011▼ $32,647
Compensation and Service Providers

Board Members and Trustees

NameTitle
Catherine KonopkaPresident
John FosterVice President - Membership
Brandon FieldsVice President - Operations
David BennettCommissioner, at Large
Thomas DavisCommissioner, Basketball
Kevin RaspatCommissioner, Boys Lacrosse
Stacie OliverCommissioner, Field Hockey
Lauren BurrowsCommissioner, Girls Lacrosse
Doug BrownCommissioner, Soccer
Matt JarvisCommissioner, Volleyball
Amy MahoneySecretary
Gary MicicheTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$802,420
Investment Income
$35
Other Revenue
$0
Change in Net Assets
$-36,432
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$838,887
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$121,823$42,934$0$164,757
Other Expenses$84,035$0$0$84,035
Insurance$0$16,012$0$16,012
Fees for Services Accounting$0$8,672$0$8,672
Information Technology$0$5,058$0$5,058
Travel$0$1,576$0$1,576
Total Functional Expenses$764,635$74,252$0$838,887
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
No
Annual disclosure for covered persons
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
No
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
Filing and Contact Details

Filer

Filer Name
Bays Inc
EIN
52-1170838
Phone
4109723222
Address
PO BOX 732, ARNOLD, MD 21012

Signing Officer

Name
Catherine Konopka
Title
President
Phone
4109723222
Signed
2025-10-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Miciche
Formed
1968
Legal Domicile
Md
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
450

Preparer

Firm
Anderson Davis & Associates CPA Pa
Address
1406 B SOUTH CRAIN HWY 204, GLEN BURNIE, MD 21061
Preparer
Michael C Davis CPA
Phone
4107662645
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The 990 is reviewed by all board members and is approved before filing.

Pt VI, Line 12C

Board members and officers are asked yearly in board meetings to verbally disclose any conflicts of interest.

Pt VI, Line 19

The organization makes its governing documents available to the public upon request.

Pt VI, Line 2

Gary miciche and david bennett have a family relationship.

Form 990, Part IX, Line 24E

Referee fees 68626. 68626. 0. 0.

Form 990, Part IX, Line 24E

Administration/misc 30629. 0. 30629. 0.

Form 990, Part IX, Line 24E

Training 29191. 29191. 0. 0.

Form 990, Part IX, Line 24E

Supplies 27746. 24006. 3740. 0.

Form 990, Part IX, Line 24E

Donations 7615. 0. 7615. 0.

Form 990, Part IX, Line 24E

Merchant fees 950. 0. 950. 0.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT - OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT - MEMBERSHIP
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt030
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt030
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt050
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0141
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0286
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0802420
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0720588
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0747538
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0737907
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0383186
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt01571
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt01385
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt050
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0141
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0286
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IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt00
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
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IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0735188
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0777082
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0737907
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0385579
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY ALL BOARD MEMBERS AND IS APPROVED BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS AND OFFICERS ARE ASKED YEARLY IN BOARD MEETINGS TO VERBALLY DISCLOSE ANY CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GARY MICICHE AND DAVID BENNETT HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REFEREE FEES 68626. 68626. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ADMINISTRATION/MISC 30629. 0. 30629. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TRAINING 29191. 29191. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SUPPLIES 27746. 24006. 3740. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DONATIONS 7615. 0. 7615. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9MERCHANT FEES 950. 0. 950. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
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IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt0698658
IRS990/TotalAssetsGrp/EOYAmt0666011
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0764635
IRS990/TotalFunctionalExpensesGrp/TotalAmt0838887
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0666011
IRS990/TotalProgramServiceExpensesAmt0764635
IRS990/TotalProgramServiceRevenueAmt0802420
IRS990/TotalRevenueGrp/ExclusionAmt035
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0802420
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0802455
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0450
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0698658
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0666011
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01576
IRS990/TravelGrp/ProgramServicesAmt00
IRS990/TravelGrp/TotalAmt01576
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 732
IRS990/USAddress/CityNm0ARNOLD
IRS990/USAddress/StateAbbreviationCd0MD

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.66$0.00$6.66$8.02$8.39$0.36
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.99$0.00$6.99$7.35$7.69$0.33
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.32$0.00$7.32$7.77$5.77$2.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.31$0.00$5.31$7.38$6.31$1.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.24$0.00$4.24$3.86$3.29$0.56
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.68$0.00$3.68$6.24$5.61$0.63
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.04$0.00$3.04$5.27$4.40$0.87
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.18$0.00$2.18$4.97$4.60$0.37
2016Summary only. Only limited summary data is available for this year.$1.80$0.00$1.80$5.10$4.68$0.43
2015Summary only. Only limited summary data is available for this year.$1.58$0.00$1.58$5.05$4.62$0.42
2014Summary only. Only limited summary data is available for this year.$1.15$0.00$1.15$4.23$4.46$0.24
2013Summary only. Only limited summary data is available for this year.$1.39$0.00$1.39$3.51$3.62$0.11
2012Summary only. Only limited summary data is available for this year.$1.49$0.00$1.49$3.28$3.14$0.14
2011Summary only. Only limited summary data is available for this year.$1.35$0.00$1.35$3.14$2.78$0.36
Peer Organizations

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