Bays INC EIN 52-1170838

Bays INC

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Offers sports programs like basketball and soccer for local youth ages 4-13. For fiscal year 2025 it reported $910K in revenue, $1.0M in expenses, and $548K in net assets.Pt I

Founded
1968
Type
Public charity (501(c)(3)) · Recreation & Sports
Location
Arnold, MD
Website
www.broadneckyouthsports.com
Filings
6 on file (2020–2025)
Revenue
$910KFY2025
Expenses
$1.0M
Net assets
$548K
People
12
Filings
6
Updates
0
More identity details & actions ⌄
EIN  52-1170838 Public charity (501(c)(3)) Arnold, MD Founded 1968
Form 990 (PDF)
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Size
$100K–1M
What they do
Offers sports programs like basketball and soccer for local youth ages 4-13.
Leadership
Catherine Konopka · President
Money in and out
$910K revenue, $1.0M expenses
Bottom line
97% program efficiency
Where the money goes · FY2025
Total revenue
$910K
Pt VIII · Ln 12
Total expenses
$1.0M
Pt IX · Ln 25
Net assets
$548K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$118K
Where spending went · Part IX cols B–D
Program services $0.97 Management & general $0.03
Program efficiency
97%
of spending reaches programs▲ +6% vs prior filing year
Operating runway
6.4mo
months of highly liquid reserves at operating expense rate▼ -33% vs prior filing year
Surplus margin
-13%
revenue over expenses, this year▼ -187% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$910K
FY2025▲ +13%
Expenses
$1.0M
FY2025▲ +23%
Total assets
$548K
FY2025▼ -18%
Total liabilities
$0
FY2025
Total revenue
$910K
Pt VIII · Ln 12
Total expenses
$1.0M
Pt IX · Ln 25
Net assets
$548K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$118K
Total assetsPt X · Ln 16$548K
Program-expense ratioPt IX · col B97%
Voting members of governing bodyPt I · Ln 312
Independent voting membersPt I · Ln 412
Mission & Programs · Part III

Where the work happens

2 program services account for $993K of program spending, described in the organization's own filed words · FY2025.
01

Sports programs (basketball, lacrosse, field hockey, soccer) provided to area youth

$795Kprogram expense
02

Maintenance of broadneck park

$198Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CBays INC
EINHdr · item D52-1170838
Principal addressHdr · item CArnold, MD
WebsiteHdr · item Jwww.broadneckyouthsports.com
Year of formationHdr · item L1968
State of legal domicileHdr · item MMD
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFRecreation & Sports (N60Z)
Ruling yearIRS BMFFeb 1980

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a12
Independent voting membersPt VI · Ln 1b12
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 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Vice President - Operations
$0Pt VII · Sec A
Vice President - Membership
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Commissioner, Soccer
$0Pt VII · Sec A
Commissioner, Basketball
$0Pt VII · Sec A
Commissioner, Girls Lacrosse
$0Pt VII · Sec A
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Statement of Revenue

Part VIII
Program service revenue100%$910K
Contributions & grants$375
Investment income$75
Total revenueLn 12$910K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.97 Management & general $0.03
Program services97%$993K
Management & general3%$35K
Total functional expensesLn 25$1.0M

Balance Sheet

Part X · end of year
CashLn 1$548K
Total assetsLn 16$548K
Total liabilitiesLn 26$0
Total net assetsLn 32$548K
Months of cash on handcomputed6.4

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $548K · Operating expenses/yr $1.0M
6.4 months
Where the money goes
Program services
Program services $993K · Total expenses $1.0M
97%
Management & General
Management & general $35K · Total expenses $1.0M
3%
Fundraising
Fundraising $0 · Total expenses $1.0M
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $125
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $375 · Total revenue $910K
0.04%
Government reliance
Government grants — · Total revenue $910K
Earned-income share
Program service revenue $910K · Total revenue $910K
100%
Investment reliance
Investment income $75 · Total revenue $910K
<0.01%
Program self-sufficiency
Program service revenue $910K · Total expenses $1.0M
88%
Growth & trend
Revenue growth (YoY)
This year $910K · Prior year $802K
+13%
Revenue CAGR
FY2020 $386K · FY2025 $910K
+19%
Net-asset trend (YoY)
End of year $548K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $910K · Expenses $1.0M
-13%
Liabilities-to-Assets
Total liabilities — · Total assets $548K
Net-asset ratio
Net assets $548K · Total assets $548K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $548K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Catherine Konopka · Reported title PRESIDENT · Highest reported compensation $0 · Total expenses $1.0M
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) — · Total expenses $1.0M
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 97%
Overhead ratio 3%
Revenue growth 13%

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.

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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)$910K revenue · viewing · ⤓ 990 PDF
FY2024$802K revenue · ⤓ 990 PDF
FY2023$735K revenue · ⤓ 990 PDF
FY2022$777K revenue · ⤓ 990 PDF
FY2021$738K revenue · ⤓ 990 PDF
FY2020$386K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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