Totals
- Total revenue
- $809,765
- Total expenses
- $694,236
- Contributions and grants received
- $184,882
- Grants paid
- $111,158
- Program service revenue
- $579,737
- Investment income
- $9,318
- Other revenue
- $35,828
- Total assets, end of year
- $571,360
- Total liabilities, end of year
- $118,591
- Net assets or fund balances, end of year
- $452,769
- Program services expenses (Part IX)
- $465,865
- Management and general expenses
- $194,167
- Fundraising expenses
- $34,204
- Program service expenses (Part III)
- $465,865
Program services were 67.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1e · Government grants (contributions)
$7,100
-
1f · All other contributions, gifts and grants
$177,782
-
2a · Program service revenue: BAAY CAMPUS
total $470,956 · related or exempt $470,956
-
2b · Program service revenue: BAAY SCHOOLS
total $36,879 · related or exempt $36,879
-
2c · Program service revenue: ADMISSIONS
total $71,902 · related or exempt $71,902
-
3 · Investment income
total $9,318 · excluded $9,318
-
6a · Gross rents
real property $23,509
-
6c · Rental income or loss
real property $23,509
-
6d · Net rental income or loss
total $23,509 · related or exempt $23,509
-
8a · Fundraising events: gross income
$26,064
-
8b · Fundraising events: direct expenses
$13,975
-
8c · Net income from fundraising events
total $12,089 · excluded $12,089
-
11a · Other revenue: CASH BACK REWARDS
total $210 · related or exempt $210
-
11b · Other revenue: MISC SALES
total $20 · related or exempt $20
-
11e · Other revenue, total
$230
Functional expenses
Part IX, the statement of functional expenses.
-
2 · Grants to domestic individuals
total $111,158 · program services $111,158
-
7 · Other salaries and wages
total $347,566 · program services $241,920 · management and general $75,824 · fundraising $29,822
-
10 · Payroll taxes
total $48,236 · program services $33,339 · management and general $10,760 · fundraising $4,137
-
11c · Fees: accounting
total $1,852 · management and general $1,852
-
13 · Office expenses
total $39,231 · program services $10,322 · management and general $28,664 · fundraising $245
-
16 · Occupancy
total $88,262 · program services $18,723 · management and general $69,539
-
22 · Depreciation, depletion and amortization
total $10,899 · program services $10,899
-
23 · Insurance
total $7,528 · management and general $7,528
-
24a · Other expenses: DIRECT PROGRAM EXPENSES
total $39,504 · program services $39,504
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $186,990 · end of year $86,585
-
2 · Savings and temporary cash investments
beginning of year $239,934 · end of year $443,775
-
9 · Prepaid expenses and deferred charges
beginning of year $11,286 · end of year $7,391
-
10a · Land, buildings and equipment: cost or other basis
$61,497
-
10b · Land, buildings and equipment: accumulated depreciation
$27,888
-
10c · Land, buildings and equipment, net
beginning of year $9,120 · end of year $33,609
-
17 · Accounts payable and accrued expenses
beginning of year $110,090 · end of year $118,591
-
27 · Net assets without donor restrictions
beginning of year $337,240 · end of year $452,769
Mission and programs · 2024
Mission
BAAYS 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.
-
BAAY CAMPUS: 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. THIS YEAR, WE RECEIVED 1,254 ENROLLMENTS IN OUR 64 COURSES AT OUR DOWNTOWN CAMPUS. 25 OF THOSE PROGRAMS CULMINATED IN PERFORMANCES, INCLUDING ORIGINAL PRODUCTIONS AS WELL AS FULL MUSICALS AND PLAYS: ANNIE, ELF, SHREK, BEETLEJUICE, AND SHAKESPEARES AS YOU LIKE IT. WE DOUBLED THE CAPACITY OF OUR OUTDOOR MUSICAL THEATRE SUMMER PROGRAM, CAMP LARRABAAY, HELD AT LARRABEE STATE PARK. STATE STREET THEATRE COMPANY (SSTC) IS OUR MUSICAL THEATRE INTENSIVE PROGRAM FOR STUDENTS AGES 15-18. WE OFFERED TWO SSTC PRODUCTIONS THIS SUMMER, OUR TOWN AND CHICAGO: TEEN EDITION. BAAY SUPPORTED THE PARTICIPATION OF 36% OF STUDENTS OVERALL THROUGH TUITION WAIVERS AND DISCOUNTS.
Expenses $428,478 · Revenue $470,956
-
BAAY SCHOOLS: THE BAAY IN THE SCHOOLS 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. THROUGH OUR PARTNERSHIPS WITH LOCAL SCHOOL ADMINS AND PTAS, WE OFFERED 9 CLASSES IN THE FALL SESSION, 11 CLASSES IN THE WINTER, AND 14 CLASSES IN THE SPRING. A TOTAL OF 289 STUDENTS PARTICIPATED IN THE PROGRAM AND CLASSES INCLUDED THEATRE, VISUAL ARTS, GUITAR, CREATIVE WRITING, DANCE, AND IMPROV. THIS YEAR, BAAY WAS ABLE TO LEVERAGE GRANT SUPPORT TO INCREASE ACCESS AT TWO TITLE-I SCHOOLS IN WHATCOM COUNTY. WE OFFERED TWO K-2 VISUAL ART CLASSES AND FOUR IMPROV CLASSES FOR GRADES 3-5 AT A 20-50% TUITION REDUCTION.
Expenses $37,387 · Revenue $36,879
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Juliette MachadoJULIETTE MACHADO
EXECUTIVE DIRECTOR
- Total calculated
- $58,178
- From this org
- $58,178
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
Sophia FerrelSOPHIA FERREL
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Jennifer LongJENNIFER LONG
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Kim FribergKIM FRIBERG
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Lynda PurdieLYNDA PURDIE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Latisha GuthrieLATISHA GUTHRIE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Elizabeth HartELIZABETH HART
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Danny CarrollDANNY CARROLL
PRESIDENT
- Total calculated
- $0
- Hours/week
- 2
-
Jody ProctorJODY PROCTOR
TREASURER
- Total calculated
- $0
- Hours/week
- 2
-
Kristin ConzoKRISTIN CONZO
VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 2
-
Morgan MorenoMORGAN MORENO
SECRETARY
- Total calculated
- $0
- Hours/week
- 2
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 12 January 2026
- IRS schema version
- 2024v5.2
- Source object
- 202640129349300209
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
The source document this was parsed from is served over the API, which is where bulk and document access live.