Baay FY2021 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, FY2021. 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.
25¢ of each $1 spent went to programs.
$41K 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

FY2021 · 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
25%
of spending
25% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$41K
to officers and key staff · 26% of spending
Pay to officers and key staff is 26% of spending.
Part VII, Section A
17.2 mo
of spending, in cash
17.2 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
$4K
2% of total assets
Liabilities are 2% of assets.
Pt X · Ln 26
Independent board members
7
of 7 voting members
7 of 7 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$344K
-7% vs prior year
Spent
$160K
To programs
25%
Net assets
$235K
By yearFY2020–FY2025
Revenue
$344K
FY2021▼ -7%
Tap a bar for its year
Revenue by fiscal year
FY2020$368K
FY2021$344K
FY2022$333K
FY2023$449K
FY2024$529K
FY2025$810K
Expenses
$160K
FY2021▼ -52%
Tap a bar for its year
Expenses by fiscal year
FY2020$334K
FY2021$160K
FY2022$300K
FY2023$379K
FY2024$529K
FY2025$694K
Net assets
$235K
FY2021▲ +418%
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 FY2021 Form 990 (year ending August 2021) · figures checked against the IRS filing · see the original

You’re viewing the FY2021 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

25 cents of each dollar spent went to programs.

Program services 25% · $41K Management & general 66% · $106K Fundraising 8% · $14K

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

10 people listed on the 990; $41K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Operations Director
$22,865Pt VII · Sec A
Artistic Director
$11,875Pt VII · Sec A
Interim Executive Director
$6,432Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
President
$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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1 program · $41K · in their own filed words · FY2020
01

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.

Form 990 Part III, line 4, FY2020. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 38-3868071) · Dispute this line
$41Kprogram 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 FY2021 990, line by line.

1The main four
Money inPt VIII
$344K
Ln 12
Gifts and grantsLn 1h$251K
Fees for servicesLn 2g$74K
Other incomeLn 4–11$19K
Money outPt IX
$160K
Ln 25
Programscol B$41K
Managementcol C$106K
Fundraisingcol D$14K
Owns and owesPt X
$235K
net assets · Ln 32
Cash and savingsLn 1–2$230K
Total assetsLn 16$239K
LiabilitiesLn 26$4K
PeoplePt VI, VII
10
listed · VII A
PaidVII A3
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$251K
Government grantsLn 1e$205K
Fees for servicesLn 2g$74K
Investment incomeLn 3$182
Other incomeLn 4–11$19K
Total revenueLn 12$344K
Assets in detailPt X, end of year
CashLn 1$230K
Cash and savings togetherLn 1–2$230K
Accounts receivableLn 4−$4K
Land, buildings, equipmentLn 10c$13K
Total assetsLn 16$239K
LiabilitiesLn 26$4K
Net assetsLn 32$235K
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 FY21End FY21
Cash and savingsLn 1–2$54K$230K
Land, buildings, equipmentLn 10c$10K$13K
Total assetsLn 16$80K$239K
LiabilitiesLn 26$35K$4K
Net assetsLn 32$45K$235K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$91K$36K$42K$13K
Payroll taxesLn 10$8K$8K
Other fees for servicesLn 11g$1K$1K
Advertising and promotionLn 12$745$745
Office expensesLn 13$12K$66$12K$255
OccupancyLn 16$34K$854$34K
TravelLn 17$10$10
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$9K$9K
Other expenses (24a–d)Ln 24$2K$2K$351
Total functional expensesLn 25$160K$41K$106K$14K

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
FY2021 ViewingFiled with the IRS Jul 14, 2022 $344K$160K$184K$235K 990 PDF
FY2020Filed 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 FY2021 990
Part I · Summary $344,355 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $81,434$250,522
I-9 Program service revenuePrior year $255,320$74,458
I-10 Investment incomePrior year $27$182
I-11 Other revenuePrior year $31,564$19,193
I-12 Total revenuePrior year $368,345$344,355
I-13 Grants and similar amounts paidPrior year $37,539$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $175,155$98,988
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $121,309$61,122
I-18 Total expensesPrior year $334,003$160,110
I-19 Revenue less expensesPrior year $34,342$184,245
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $344,355 across 7 lines filed
VIII-1e Government grants$205,266
VIII-1f All other contributions, gifts and grants$45,256
VIII-1h Total contributions, gifts and grants$250,522
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $74,458$74,458
VIII-3 Investment incomeExcluded from tax $182$182
VIII-6 Net rental income or lossRelated to mission $19,193$19,193
VIII-12 Total revenueRelated to mission $93,651 · Unrelated business $0 · Excluded from tax $182$344,355
Part IX · Statement of functional expenses $160,110 across 10 lines filed
IX-7 Other salaries and wagesPrograms $35,923 · Management $41,739 · Fundraising $13,308$90,970
IX-10 Payroll taxesManagement $8,018$8,018
IX-11g Other fees for servicesManagement $1,248$1,248
IX-12 Advertising and promotionManagement $745$745
IX-13 Office expensesPrograms $66 · Management $11,666 · Fundraising $255$11,987
IX-16 OccupancyPrograms $854 · Management $33,537$34,391
IX-17 TravelPrograms $10$10
IX-22 Depreciation, depletion and amortizationPrograms $1,562$1,562
IX-23 InsuranceManagement $8,680$8,680
IX-24 Other expenses (24a–d)Programs $2,148 · Management $351$2,499
IX-25 Total functional expensesPrograms $40,563 · Management $105,984 · Fundraising $13,563$160,110
Part X · Balance sheet $238,826 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $54,390$229,774
X-4 Accounts receivable−$3,675
X-10c Land, buildings and equipment, netStart of year $10,400$12,727
X-16 Total assetsStart of year $79,790$238,826
X-17 Accounts payable and accrued expensesStart of year $4,896$4,180
X-26 Total liabilitiesStart of year $34,521$4,180
X-28 Net assets with donor restrictionsStart of year $17,680$234,646
X-32 Total net assets or fund balancesStart of year $45,269$234,646
X-33 Total liabilities and net assetsStart of year $79,790$238,826
Part XI · Reconciliation of net assets $234,646 net assets at year end
XI-1 Total revenue$344,355
XI-2 Total expenses$160,110
XI-3 Revenue less expenses$184,245
XI-4 Net assets at start of year$45,269
XI-8 Prior period adjustments$5,132
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$234,646

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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