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
47 cents of each dollar spent went to programs.
Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.
Something off? Claim to add context
Who runs it and what they're paid
11 people listed on the 990; $46K paid to officers and key staff (Part VII, Section 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
| Name | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 |
|---|---|---|---|---|---|---|
| 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.
Questions for Baay
Your first name shows with your question. Baay answers here, for everyone.
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 fostering respect, cooperation, and self-confidence in young people.
Form 990 Part III, line 4, FY2021. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 38-3868071) · Dispute this lineBaay Eduarts
In the fall of 2021, we revived our in-person after school enrichment program. Baay eduarts was largely on hiatus during the COVID-19 pandemic because whatcom county schools were not holding in-person offerings for students. The eduarts program carries baays philosophy and learning environment into local elementary schools.
Form 990 Part III, line 4, FY2021. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 38-3868071) · Dispute this lineFunders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
By the numbers
The FY2022 990, line by line.
Download 990
| Line | Start FY22 | End FY22 |
|---|---|---|
| Cash and savingsLn 1–2 | $230K | $315K |
| Land, buildings, equipmentLn 10c | $13K | $11K |
| Total assetsLn 16 | $239K | $324K |
| LiabilitiesLn 26 | $4K | $56K |
| Net assetsLn 32 | $235K | $267K |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Other salaries and wagesLn 7 | $185K | $108K | $31K | $45K |
| Payroll taxesLn 10 | $15K | $9K | $3K | $4K |
| Other fees for servicesLn 11g | $4K | $350 | $4K | |
| Advertising and promotionLn 12 | $2K | $100 | $2K | |
| Office expensesLn 13 | $13K | $727 | $12K | |
| OccupancyLn 16 | $61K | $4K | $57K | |
| Depreciation, depletion and amortizationLn 22 | $1K | $1K | ||
| InsuranceLn 23 | $6K | $6K | ||
| Other expenses (24a–d)Ln 24 | $13K | $13K | ||
| Total functional expensesLn 25 | $300K | $142K | $109K | $49K |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| 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 |
| FY2022 ViewingFiled 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 |
| FY2020Filed with the IRS Jul 13, 2021 | $368K | $334K | $34K | $45K | 990 PDF |
Schedules filed Part IV
See the full FY2022 990
Part I · Summary $332,912 revenue, 12 lines filed
Part VI · Governance 9 of 9 board members independent, no flags
Part VIII · Statement of revenue $332,912 across 8 lines filed
Part IX · Statement of functional expenses $300,366 across 9 lines filed
Part X · Balance sheet $323,589 assets, 9 lines filed
Part XI · Reconciliation of net assets $267,192 net assets at year end
Form 990 e-file FY2022 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File
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