Baay FY2023 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, FY2023. 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.
55¢ of each $1 spent went to programs.
$33K 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

FY2023 · 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
55%
of spending
55% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$33K
to officers and key staff · 9% of spending
Pay to officers and key staff is 9% of spending.
Part VII, Section A
13.2 mo
of spending, in cash
13.2 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
$92K
21% of total assets
Liabilities are 21% of assets.
Pt X · Ln 26
Independent board members
10
of 10 voting members
10 of 10 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$449K
+35% vs prior year
Spent
$379K
To programs
55%
Net assets
$337K
By yearFY2020–FY2025
Revenue
$449K
FY2023▲ +35%
Tap a bar for its year
Revenue by fiscal year
FY2020$368K
FY2021$344K
FY2022$333K
FY2023$449K
FY2024$529K
FY2025$810K
Expenses
$379K
FY2023▲ +26%
Tap a bar for its year
Expenses by fiscal year
FY2020$334K
FY2021$160K
FY2022$300K
FY2023$379K
FY2024$529K
FY2025$694K
Net assets
$337K
FY2023▲ +26%
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 FY2023 Form 990 (year ending August 2023) · figures checked against the IRS filing · see the original

You’re viewing the FY2023 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

55 cents of each dollar spent went to programs.

Program services 55% · $209K Management & general 31% · $117K Fundraising 14% · $53K

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

11 people listed on the 990; $33K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Executive Director
$32,840Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$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.

Questions for Baay

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2 programs · $209K · in their own filed words · FY2022
01

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 creating community and fostering confidence, character, and creativity in young people.

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 38-3868071) · Dispute this line
$190Kprogram expense
02

Baay 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.

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 38-3868071) · Dispute this line
$20Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$449K
Ln 12
Fees for servicesLn 2g$294K
Gifts and grantsLn 1h$118K
Other incomeLn 4–11$34K
Money outPt IX
$379K
Ln 25
Programscol B$209K
Managementcol C$117K
Fundraisingcol D$53K
Owns and owesPt X
$337K
net assets · Ln 32
Cash and savingsLn 1–2$419K
Total assetsLn 16$429K
LiabilitiesLn 26$92K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$118K
Government grantsLn 1e$63K
Fees for servicesLn 2g$294K
Investment incomeLn 3$2K
Other incomeLn 4–11$34K
Total revenueLn 12$449K
Assets in detailPt X, end of year
CashLn 1$419K
Cash and savings togetherLn 1–2$419K
Land, buildings, equipmentLn 10c$10K
Total assetsLn 16$429K
LiabilitiesLn 26$92K
Net assetsLn 32$337K
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 FY23End FY23
Cash and savingsLn 1–2$315K$419K
Land, buildings, equipmentLn 10c$11K$10K
Total assetsLn 16$324K$429K
LiabilitiesLn 26$56K$92K
Net assetsLn 32$267K$337K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$221K$139K$35K$47K
Payroll taxesLn 10$31K$21K$4K$6K
Other fees for servicesLn 11g$3K$300$2K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$11K$101$11K
OccupancyLn 16$69K$13K$55K
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$36K$36K
Total functional expensesLn 25$379K$209K$117K$53K

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
FY2023 ViewingFiled 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
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 FY2023 990
Part I · Summary $449,067 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $121,809$118,182
I-9 Program service revenuePrior year $190,969$294,181
I-10 Investment incomePrior year $406$2,319
I-11 Other revenuePrior year $19,728$34,385
I-12 Total revenuePrior year $332,912$449,067
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $199,652$251,870
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $100,714$127,528
I-18 Total expensesPrior year $300,366$379,398
I-19 Revenue less expensesPrior year $32,546$69,669
Part VI · Governance 10 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
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 $449,067 across 9 lines filed
VIII-1e Government grants$63,250
VIII-1f All other contributions, gifts and grants$54,932
VIII-1h Total contributions, gifts and grants$118,182
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $294,181$294,181
VIII-3 Investment incomeExcluded from tax $2,319$2,319
VIII-6 Net rental income or lossRelated to mission $24,246$24,246
VIII-8 Net income from fundraising eventsExcluded from tax $9,584$9,584
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $555$555
VIII-12 Total revenueRelated to mission $318,982 · Unrelated business $0 · Excluded from tax $11,903$449,067
Part IX · Statement of functional expenses $379,398 across 9 lines filed
IX-7 Other salaries and wagesPrograms $139,121 · Management $34,650 · Fundraising $47,063$220,834
IX-10 Payroll taxesPrograms $20,868 · Management $4,292 · Fundraising $5,876$31,036
IX-11g Other fees for servicesPrograms $300 · Management $2,299$2,599
IX-12 Advertising and promotionManagement $1,314$1,314
IX-13 Office expensesPrograms $101 · Management $11,005$11,106
IX-16 OccupancyPrograms $13,124 · Management $55,494$68,618
IX-22 Depreciation, depletion and amortizationManagement $1,201$1,201
IX-23 InsuranceManagement $6,785$6,785
IX-24 Other expenses (24a–d)Programs $35,905$35,905
IX-25 Total functional expensesPrograms $209,419 · Management $117,040 · Fundraising $52,939$379,398
Part X · Balance sheet $429,022 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $314,950$418,733
X-10c Land, buildings and equipment, netStart of year $11,490$10,289
X-16 Total assetsStart of year $323,589$429,022
X-17 Accounts payable and accrued expensesStart of year $56,397$92,134
X-26 Total liabilitiesStart of year $56,397$92,134
X-27 Net assets without donor restrictionsStart of year $267,192$336,888
X-32 Total net assets or fund balancesStart of year $267,192$336,888
X-33 Total liabilities and net assetsStart of year $323,589$429,022
Part XI · Reconciliation of net assets $336,888 net assets at year end
XI-1 Total revenue$449,067
XI-2 Total expenses$379,398
XI-3 Revenue less expenses$69,669
XI-4 Net assets at start of year$267,192
XI-8 Prior period adjustments$27
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$336,888

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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