philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in
Baay EIN 38-3868071

Baay FY2024 filing

EIN  38-3868071 Public charity (501(c)(3)) Bellingham, WA
Form 990 (PDF)
You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →
Compare with another nonprofit →
Is this your organization?
Claim this profile to manage it and share your story.
Claim
Provided by the organization

This section is blank until Baay claims this page.

Know this organization? Claim it to add your story

Size
$100K–1M
What they do
Enriches children's lives through arts exploration, fostering confidence, creativity, and community.
Leadership
Juliette Machado · Executive Director · $60K
Money in and out
$529K revenue, $529K expenses
Bottom line
60% program efficiency

Enriches children's lives through arts exploration, fostering confidence, creativity, and community. For fiscal year 2024 it reported $529K in revenue, $529K in expenses, and $337K in net assets.Pt I

Where the money goes · FY2024
Total revenue
$529K
Pt VIII · Ln 12
Total expenses
$529K
Pt IX · Ln 25
Net assets
$337K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $352
Where spending went · Part IX cols B–D
Program services $0.60 Management & general $0.31 Fundraising $0.09
Program efficiency
60%
of spending reaches programs
Operating runway
9.7mo
months of highly liquid reserves at operating expense rate
Surplus margin
0%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$529K
FY2024▲ +18%
Expenses
$529K
FY2024▲ +39%
Total assets
$447K
FY2024▲ +4%
Total liabilities
$110K
FY2024▲ +19%
Total revenue
$529K
Pt VIII · Ln 12
Total expenses
$529K
Pt IX · Ln 25
Net assets
$337K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$352
Total assetsPt X · Ln 16$447K
Program-expense ratioPt IX · col B60%
Voting members of governing bodyPt I · Ln 38
Independent voting membersPt I · Ln 48
Mission & Programs · Part III

Where the work happens

2 program services account for $315K of program spending, described in the organization's 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.

$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.

$40Kprogram expense

Run this program? Claim this org to tell your story

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CBaay
EINHdr · item D38-3868071
Principal addressHdr · item CBellingham, WA
WebsiteHdr · item Jwww.baay.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MWA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFArts & Culture (A60)
Ruling yearIRS BMFApr 2013

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a8
Independent voting membersPt VI · Ln 1b8
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Juliette Machado
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
Denisa Anderson
Vice President
$0Pt VII · Sec A
Jody Proctor
Treasurer
$0Pt VII · Sec A

Compensation history total reportable pay by year · 5 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—
Anna Evans—————$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 →

Are you one of these people? Claim this org to confirm your role

Statement of Revenue

Part VIII
Program service revenue$401K · 76%
Contributions & grants$82K · 15%
Other revenue$42K · 8%
Investment income$5K · 1%
Program service revenue76%$401K
Contributions & grants15%$82K
Other revenue8%$42K
Investment income1%$5K
— government grantsLn 1e$35K
Total revenueLn 12$529K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.60 Management & general $0.31 Fundraising $0.09
Program services60%$315K
Management & general31%$164K
Fundraising9%$50K
Total functional expensesLn 25$529K

Balance Sheet

Part X · end of year
CashLn 1$427K
Total assetsLn 16$447K
Total liabilitiesLn 26$110K
Total net assetsLn 32$337K
Months of cash on handcomputed9.7

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $427K · Operating expenses/yr $529K
9.7 months
Where the money goes
Program services
Program services $315K · Total expenses $529K
60%
Management & General
Management & general $164K · Total expenses $529K
31%
Fundraising
Fundraising $50K · Total expenses $529K
9%
Cost to raise $1
Fundraising expense (3-yr avg) $50K · Solicited contributions (3-yr avg) $48K
$1.06 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $82K · Total revenue $529K
15%
Government reliance
Government grants $35K · Total revenue $529K
7%
Earned-income share
Program service revenue $401K · Total revenue $529K
76%
Investment reliance
Investment income $5K · Total revenue $529K
+1%
Program self-sufficiency
Program service revenue $401K · Total expenses $529K
76%
Growth & trend
Revenue growth (YoY)
This year $529K · Prior year $449K
+18%
Revenue CAGR
FY2019 $368K · FY2023 $529K
+9%
Net-asset trend (YoY)
End of year $337K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $529K · Expenses $529K
0%
Liabilities-to-Assets
Total liabilities — · Total assets $447K
—
Net-asset ratio
Net assets $337K · Total assets $447K
75%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $447K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Juliette Machado · Reported title EXECUTIVE DIRECTOR · Highest reported compensation $60K · Total expenses $529K
11%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $390K · Total expenses $529K
74%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 60%——
Overhead ratio 31%——
Fundraising cost ratio 61%——
Revenue growth 18%——
Accounting fee ratio 0%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2025
Whatcom Educational Credit UnionFY2025$20K
Total grants receivedfrom 1 funder$20K
Grants paid · 1 grant · $38K · 2019–2019
Unitemized GrantFY2019$37,539

Similar Organizations

Closest in mission — by what they do
Children's Performing ArtsMN
Baum School of ArtPA
Childrens Museum of the Arts INCPA
KidceleratePA
Thegifted Arts INCNC
3 Point 0 - Studio T Arts & EntertainmentCA
See all organizations like Baay →

Compare

Search another nonprofit to view revenue, expenses, assets, key metrics, and leaders side by side

Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$810K revenue · ⤓ 990 PDF
FY2024$529K revenue · viewing · ⤓ 990 PDF
FY2023$449K revenue · ⤓ 990 PDF
FY2022$333K revenue · ⤓ 990 PDF
FY2021$344K revenue · ⤓ 990 PDF
FY2020$368K revenue · ⤓ 990 PDF

Want to add your own materials alongside these filings? Claim this org

Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the peer-cohort and compensation comparisons above.