Baay FY2024 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, FY2024. 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.
60¢ of each $1 spent went to programs.
$60K 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

FY2024 · 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
60%
of spending
60% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$60K
to officers and key staff · 11% of spending
Pay to officers and key staff is 11% of spending.
Part VII, Section A
9.7 mo
of spending, in cash
9.7 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
$110K
25% of total assets
Liabilities are 25% of assets.
Pt X · Ln 26
Independent board members
8
of 8 voting members
8 of 8 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$529K
+18% vs prior year
Spent
$529K
To programs
60%
Net assets
$337K
By yearFY2020–FY2025
Revenue
$529K
FY2024▲ +18%
Tap a bar for its year
Revenue by fiscal year
FY2020$368K
FY2021$344K
FY2022$333K
FY2023$449K
FY2024$529K
FY2025$810K
Expenses
$529K
FY2024▲ +39%
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
FY2024+0.1%
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 FY2024 Form 990 (year ending August 2024) · figures checked against the IRS filing · see the original

You’re viewing the FY2024 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

60 cents of each dollar spent went to programs.

Program services 60% · $315K Management & general 31% · $164K Fundraising 9% · $50K

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

9 people listed on the 990; $60K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Executive Director
$59,929Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$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 · $315K · in their own filed words · FY2023
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, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 38-3868071) · Dispute this line
$275Kprogram 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, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 38-3868071) · Dispute this line
$40Kprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$529K
Ln 12
Fees for servicesLn 2g$401K
Gifts and grantsLn 1h$82K
Other incomeLn 4–11$42K
Money outPt IX
$529K
Ln 25
Programscol B$315K
Managementcol C$164K
Fundraisingcol D$50K
Owns and owesPt X
$337K
net assets · Ln 32
Cash and savingsLn 1–2$427K
Total assetsLn 16$447K
LiabilitiesLn 26$110K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$82K
Government grantsLn 1e$35K
Fees for servicesLn 2g$401K
Investment incomeLn 3$5K
Other incomeLn 4–11$42K
Total revenueLn 12$529K
Assets in detailPt X, end of year
CashLn 1$187K
SavingsLn 2$240K
Cash and savings togetherLn 1–2$427K
Prepaid expenses and deferred chargesLn 9$11K
Land, buildings, equipmentLn 10c$9K
Total assetsLn 16$447K
LiabilitiesLn 26$110K
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 FY24End FY24
Cash and savingsLn 1–2$419K$427K
Land, buildings, equipmentLn 10c$10K$9K
Total assetsLn 16$429K$447K
LiabilitiesLn 26$92K$110K
Net assetsLn 32$337K$337K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$340K$234K$64K$43K
Payroll taxesLn 10$49K$34K$9K$6K
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$2K$400$1K
Advertising and promotionLn 12$869$513$161$195
Office expensesLn 13$18K$256$17K$460
OccupancyLn 16$77K$13K$64K
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$31K$31K
Total functional expensesLn 25$529K$315K$164K$50K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Jan 12, 2026 $810K$694K$116K$453K 990 PDF
FY2024 ViewingFiled 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
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 FY2024 990
Part I · Summary $528,882 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $118,182$81,582
I-9 Program service revenuePrior year $294,181$400,536
I-10 Investment incomePrior year $2,319$4,796
I-11 Other revenuePrior year $34,385$41,968
I-12 Total revenuePrior year $449,067$528,882
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $251,870$389,608
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $127,528$138,922
I-18 Total expensesPrior year $379,398$528,530
I-19 Revenue less expensesPrior year $69,669$352
Part VI · Governance 8 of 8 board members independent, no flags
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
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 $528,882 across 9 lines filed
VIII-1e Government grants$34,590
VIII-1f All other contributions, gifts and grants$46,992
VIII-1h Total contributions, gifts and grants$81,582
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $400,536$400,536
VIII-3 Investment incomeExcluded from tax $4,796$4,796
VIII-6 Net rental income or lossRelated to mission $25,019$25,019
VIII-8 Net income from fundraising eventsExcluded from tax $18,661$18,661
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission −$1,712−$1,712
VIII-12 Total revenueRelated to mission $423,843 · Unrelated business $0 · Excluded from tax $23,457$528,882
Part IX · Statement of functional expenses $528,530 across 10 lines filed
IX-7 Other salaries and wagesPrograms $233,834 · Management $63,865 · Fundraising $42,768$340,467
IX-10 Payroll taxesPrograms $33,888 · Management $8,975 · Fundraising $6,278$49,141
IX-11c Accounting feesManagement $2,473$2,473
IX-11g Other fees for servicesPrograms $400 · Management $1,210$1,610
IX-12 Advertising and promotionPrograms $513 · Management $161 · Fundraising $195$869
IX-13 Office expensesPrograms $256 · Management $16,943 · Fundraising $460$17,659
IX-16 OccupancyPrograms $13,284 · Management $63,708$76,992
IX-22 Depreciation, depletion and amortizationPrograms $1,169$1,169
IX-23 InsuranceManagement $6,961$6,961
IX-24 Other expenses (24a–d)Programs $31,189$31,189
IX-25 Total functional expensesPrograms $314,533 · Management $164,296 · Fundraising $49,701$528,530
Part X · Balance sheet $447,330 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $418,733$186,990
X-2 Savings and temporary cash investments$239,934
X-9 Prepaid expenses and deferred charges$11,286
X-10c Land, buildings and equipment, netStart of year $10,289$9,120
X-16 Total assetsStart of year $429,022$447,330
X-17 Accounts payable and accrued expensesStart of year $92,134$110,090
X-26 Total liabilitiesStart of year $92,134$110,090
X-27 Net assets without donor restrictionsStart of year $336,888$337,240
X-32 Total net assets or fund balancesStart of year $336,888$337,240
X-33 Total liabilities and net assetsStart of year $429,022$447,330
Part XI · Reconciliation of net assets $337,240 net assets at year end
XI-1 Total revenue$528,882
XI-2 Total expenses$528,530
XI-3 Revenue less expenses$352
XI-4 Net assets at start of year$336,888
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$337,240

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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