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BAAY

EIN 38-3868071 BELLINGHAM, WA

Largest nonprofits in Washington

Revenue 2024
$809,765
Expenses 2024
$694,236

Program services were 67.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
A60
Classification
1200
Street
1059 N STATE ST

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

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.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Juliette Machado

    EXECUTIVE DIRECTOR

    Total calculated
    $58,178
    From this org
    $58,178
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Sophia Ferrel

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Jennifer Long

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Kim Friberg

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Lynda Purdie

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Latisha Guthrie

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Elizabeth Hart

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Danny Carroll

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Jody Proctor

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Kristin Conzo

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Morgan 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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $809,765
    Expenses
    $694,236
    Contributions
    $184,882
    Grants paid
    $111,158
  • 2023
    Revenue
    $528,882
    Expenses
    $528,530
    Contributions
    $81,582
    Grants paid
    $0
  • 2022
    Revenue
    $449,067
    Expenses
    $379,398
    Contributions
    $118,182
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $332,912
    Expenses
    $300,366
    Assets (EOY)
    $323,589

  • 2020 · 990

    Revenue
    $344,355
    Expenses
    $160,110
    Assets (EOY)
    $238,826

  • 2019 · 990

    Revenue
    $368,345
    Expenses
    $334,003
    Assets (EOY)
    $79,790

  • 2018 · 990

    Revenue
    $416,648
    Expenses
    $421,982
    Assets (EOY)
    $36,780

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.