Baay FY2020 filing

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BAAY's 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.

Form 990 Part I, line 1, FY2020. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 38-3868071) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
67¢ of each $1 spent went to programs.
$32K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $73K a year · 15% of revenue · last 6 filings
A surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
67%
of spending
67% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$32K
to officers and key staff · 9% of spending
Pay to officers and key staff is 9% of spending.
Part VII, Section A
2.0 mo
of spending, in cash
2.0 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $20K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$35K
43% of total assets
Liabilities are 43% of assets.
Pt X · Ln 26
Independent board members
6
of 6 voting members
6 of 6 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$368K
Spent
$334K
To programs
67%
Net assets
$45K
By yearFY2020–FY2025
Revenue
$368K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$368K
FY2021$344K
FY2022$333K
FY2023$449K
FY2024$529K
FY2025$810K
Expenses
$334K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$334K
FY2021$160K
FY2022$300K
FY2023$379K
FY2024$529K
FY2025$694K
Net assets
$45K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$45K
FY2021$235K
FY2022$267K
FY2023$337K
FY2024$337K
FY2025$453K

From the FY2020 Form 990 (year ending August 2020) · figures checked against the IRS filing · see the original

You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 2013.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

67 cents of each dollar spent went to programs.

Program services 67% · $225K Management & general 27% · $91K Fundraising 5% · $18K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990; $32K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Executive Director
$25,686Pt VII · Sec A
Interim Executive Director
$5,942Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Juliette Machado’s $58K as Executive Director is at the 52nd percentile of top reported officer pay among 2216 $100K–1M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Juliette Machado$58,178$59,929$32,840$27,710$22,865—
Ian Bivins—————$25,686
Olivia Theilemann———$18,413$11,875—
Anna Evans————$6,432$5,942

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Baay executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Enriches children's lives through arts exploration, fostering confidence, creativity, and community.

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3 programs · $225K · in their own filed words · FY2019
01

Baay Theatre

We provide children with a safe and nurturing community in which to study vocal and instrumental music, acting, costuming, theater tech, visual arts, and contemporary dance. In addition to artistic skills we are committed to fostering respect, cooperation, decision-making, self-discipline and self-confidence in young people.

Form 990 Part III, line 4, FY2019. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 38-3868071) · Dispute this line
$151Kprogram expense
02

BAAY Preschool offers a unique early learning opportunity for children ages 2.5-5 years. Our arts-enriched curriculum incorporates fundamental principles of music, movement, and visual art instruction to help children develop cognitive, emotional, social and multi-sensory skills in a warm, nurturing environment.

Form 990 Part III, line 4, FY2019. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 38-3868071) · Dispute this line
$45Kprogram expense
03

BAAY's EduArts program carries the philosophy and instructional approach of our flagship Theatre program into local public and private schools, providing affordable after-school enrichment classes in a variety of performing and visual arts.

Form 990 Part III, line 4, FY2019. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 38-3868071) · Dispute this line
$29Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$20K
Grants paid · 1 grant · $38K · 2019–2019
Unitemized GrantFY2019$37,539

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$368K
Ln 12
Fees for servicesLn 2g$255K
Gifts and grantsLn 1h$81K
Other incomeLn 4–11$32K
Money outPt IX
$334K
Ln 25
Programscol B$225K
Managementcol C$91K
Fundraisingcol D$18K
Owns and owesPt X
$45K
net assets · Ln 32
Cash and savingsLn 1–2$54K
Total assetsLn 16$80K
LiabilitiesLn 26$35K
PeoplePt VI, VII
8
listed · VII A
PaidVII A2
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$81K
Government grantsLn 1e$10K
Noncash giftsLn 1g$349
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$255K
Investment incomeLn 3$27
Other incomeLn 4–11$32K
Gains on assetsLn 7$0
Total revenueLn 12$368K
Assets in detailPt X, end of year
CashLn 1$54K
Cash and savings togetherLn 1–2$54K
Pledges and grants receivableLn 3$15K
Land, buildings, equipmentLn 10c$10K
Total assetsLn 16$80K
LiabilitiesLn 26$35K
Net assetsLn 32$45K
OperationsPt I, VI
EmployeesI 523
VolunteersI 6150
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$25K$54K
Land, buildings, equipmentLn 10c$12K$10K
Total assetsLn 16$37K$80K
LiabilitiesLn 26$26K$35K
Net assetsLn 32$11K$45K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$38K$38K
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of officers and key staff (Part IX, line 5)Ln 5$44K$11K$19K$14K
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$115K$84K$32K$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$0$0$0$0
Payroll taxesLn 10$15K$8K$6K$1K
Accounting feesLn 11c$3K$3K
Other fees for servicesLn 11g$33K$33K$0$0
Advertising and promotionLn 12$1K$1K$82
Office expensesLn 13$11K$11K
Information technologyLn 14$1K$1K
RoyaltiesLn 15$5K$5K
OccupancyLn 16$41K$38K$4K
InterestLn 20$128$128
InsuranceLn 23$9K$9K
Other expenses (24a–d)Ln 24$16K$7K$7K$2K
All other expensesLn 24e$0
Total functional expensesLn 25$334K$225K$91K$18K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Jan 12, 2026 $810K$694K$116K$453K 990 PDF
FY2024Filed with the IRS Jul 14, 2025 $529K$529K$352$337K 990 PDF
FY2023Filed with the IRS Jul 12, 2024 $449K$379K$70K$337K 990 PDF
FY2022Filed with the IRS Apr 5, 2023 $333K$300K$33K$267K 990 PDF
FY2021Filed with the IRS Jul 14, 2022 $344K$160K$184K$235K 990 PDF
FY2020 ViewingFiled with the IRS Jul 13, 2021 $368K$334K$34K$45K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2020 990
Part I · Summary $368,345 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $27,377$81,434
I-9 Program service revenuePrior year $359,713$255,320
I-10 Investment incomePrior year $64$27
I-11 Other revenuePrior year $29,494$31,564
I-12 Total revenuePrior year $416,648$368,345
I-13 Grants and similar amounts paidPrior year $28,989$37,539
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $221,603$175,155
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $171,390$121,309
I-18 Total expensesPrior year $421,982$334,003
I-19 Revenue less expensesPrior year −$5,334$34,342
Part VI · Governance 6 of 6 board members independent, no flags
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $368,345 across 15 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$10,000
VIII-1f All other contributions, gifts and grants$71,434
VIII-1g Noncash contributions (included above)$349
VIII-1h Total contributions, gifts and grants$81,434
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $255,320 · Unrelated business $0 · Excluded from tax $0$255,320
VIII-3 Investment incomeRelated to mission $27 · Unrelated business $0 · Excluded from tax $0$27
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $21,821 · Unrelated business $0 · Excluded from tax $0$21,821
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $9,743$9,743
VIII-12 Total revenueRelated to mission $277,168 · Unrelated business $0 · Excluded from tax $9,743$368,345
Part IX · Statement of functional expenses $334,003 across 21 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $37,539$37,539
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $11,456 · Management $18,951 · Fundraising $14,092$44,499
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $83,549 · Management $31,919 · Fundraising $0$115,468
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$0
IX-10 Payroll taxesPrograms $8,187 · Management $5,634 · Fundraising $1,367$15,188
IX-11c Accounting feesManagement $2,625$2,625
IX-11g Other fees for servicesPrograms $33,161 · Management $0 · Fundraising $0$33,161
IX-12 Advertising and promotionPrograms $1,343 · Management $82$1,425
IX-13 Office expensesManagement $10,626$10,626
IX-14 Information technologyManagement $1,331$1,331
IX-15 RoyaltiesPrograms $5,020$5,020
IX-16 OccupancyPrograms $37,816 · Management $3,507$41,323
IX-20 InterestManagement $128$128
IX-23 InsuranceManagement $9,174$9,174
IX-24 Other expenses (24a–d)Programs $6,899 · Management $7,131 · Fundraising $2,466$16,496
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $224,970 · Management $91,108 · Fundraising $17,925$334,003
Part X · Balance sheet $79,790 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $12,696$54,390
X-2 Savings and temporary cash investmentsStart of year $12,206$0
X-3 Pledges and grants receivable$15,000
X-4 Accounts receivable$0
X-10c Land, buildings and equipment, netStart of year $11,692$10,400
X-16 Total assetsStart of year $36,780$79,790
X-17 Accounts payable and accrued expensesStart of year $12,193$4,896
X-19 Deferred revenueStart of year $13,660$29,625
X-26 Total liabilitiesStart of year $25,853$34,521
X-27 Net assets without donor restrictionsStart of year $10,927$27,589
X-28 Net assets with donor restrictionsStart of year $0$17,680
X-32 Total net assets or fund balancesStart of year $10,927$45,269
X-33 Total liabilities and net assetsStart of year $36,780$79,790
Part XI · Reconciliation of net assets $45,269 net assets at year end
XI-1 Total revenue$368,345
XI-2 Total expenses$334,003
XI-3 Revenue less expenses$34,342
XI-4 Net assets at start of year$10,927
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$45,269

Form 990 e-file FY2020 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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