2026-04-02T09:25:52-07:00 2025-06-30 954401626 VASIN HEYN AND COMPANY 5000 N PKWY CALABASAS STE 104 CALABASAS CA 91302 990 2024-07-01 942297359 Bay Area Hispano Institute for Advancement Inc BAYA 5105251463 1000 Camelia Street Berkeley CA 94710 Jorge Lopez Executive Director 2026-04-02 true true Lauren Schmidt P03074741 8182223500 2024 2025-03-06 01:10:19Z Jorge Lopez 1000 Camelia Street Berkeley CA 94710 1957689 false X www.bahiainc.com X 1975 CA BAHIA provides families a high quality bilingual child development care and educational programs to preschool and school age children and parent education and advocacy to participate in their childs educational program. 6 6 35 0 2007051 1670952 426595 285834 8 760 1994 143 2435648 1957689 0 0 1558520 1777069 0 3780 527173 498555 2085693 2275624 349955 -317935 1846196 1562516 1060309 1099325 785887 463191 BAHIA provides familias with a nurturing, dual language, and learning community where children emerge as engaged contributors to a global society. false false 2000572 285834 Provides subsidized and full-cost childcare at facilities, enabling parents to work and/or complete school or training programs. Programs are designed to promote the child's self-image, enhance his/her feelings for cultural diversity, and enrich the bilingual (Spanish/English) language development of all children in the program. 2000572 true true false false false false false false false false true false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 17 0 true 35 true false false false false false false false 0 false false false false false false false X 6 6 false false false false false false false true true false false true true true true true true true false false CA X X X Jorge Lopez 5105251463 1000 Camelia Street Berkeley CA 94710 Beatriz Leyva-Cutler Sr. Dir. of Instru 40.00 0.00 139481 0 0 Yanci Lucero-Rivera Sr. Program Dir. 40.00 0.00 108631 0 6600 Jorge Lopez Executive Dir. 40.00 0.00 X 107885 0 0 Michael Aldaco Chair 3.00 0.00 X X 0 0 0 Lupe Gallegos-Diaz Vice Chair 1.00 0.00 X X 0 0 0 Vladamir Foronda Treasurer 0.75 0.00 X X 0 0 0 Angelica Gonzalez Secretary 1.50 0.00 X X 0 0 0 Janice Galindo Member 1.50 0.00 X 0 0 0 David Pearson Member 0.75 0.00 X 0 0 0 355997 6600 3 false false false 0 1387986 282966 1670952 Parent Fees 624410 285834 285834 285834 760 760 0 0 0 0 0 0 0 Fundraising Revenue 900099 100 100 Other Revenue 900099 43 43 143 1957689 285977 760 0 0 0 0 182813 91407 91406 0 1382665 1304846 75973 1846 0 92674 86487 6154 33 118917 105816 12960 141 0 0 20000 20000 0 0 0 0 5406 5282 124 42737 37765 4070 902 52741 51881 860 0 11945 5264 6476 205 46 40 6 0 0 10350 1580 8770 0 0 12418 8064 4354 Outside Services 122384 99946 22438 Supplies 82793 81150 990 653 Utilities 35035 28520 6515 Depreciation Expense 26936 25665 1271 75764 66859 8905 2275624 2000572 271272 3780 1235693 868212 96803 98755 56196 12144 22296 16036 0 0 0 0 21246 8993 809547 359960 294895 449587 0 0 0 0 119067 108789 1846196 1562516 89404 143473 306692 304675 490420 478454 173793 172723 1060309 1099325 X 504002 358398 281885 104793 785887 463191 1846196 1562516 X -317935 -4761 X false true X true false X 1379708 1758038 1415080 2007051 1670952 8230829 0 0 1379708 1758038 1415080 2007051 1670952 8230829 0 8230829 69 362 22 8 760 1221 0 12295 21571 3108 1994 143 39111 8271161 0.99510 0.99490 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 41600 41600 166400 104000 62400 569782 224195 345587 31765 31765 449587 Right of use assets 71822 Unemployment Reserve 36967 108789 Child Development Reserves 97844 Right of use liability 74879 172723 X 1967328 14400 -4761 9639 1957689 1957689 2290024 14400 14400 2275624 2275624 Part X : FIN48 Footnote BAHIA is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code and California income taxes under section 23701(d) of the California Revenue and Taxation Code. The IRS classified the organization as one that is not a private foundation within the meaning of section 509(a) of the Code because it is an organization described in section(s) 509(a)(1) and 170(b)(1)(A)(vi). BAHIA has adopted Financial Accounting Standards Board Accounting Standards Codification (ASC) Section 740-10, which clarifies the accounting for uncertainty in income taxes. ASC Section 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Section 740-10 requires that an organization recognize in the financial statements the impact of the tax position if that position will more likely than not be sustained on audit, based on the technical merits of the position. As of and for the year ended June 30, 2025,BAHIA had no material unrecognized tax benefits, tax penalties or interest.BAHIAs Forms 990, Return of Organization Exempt from Income Tax, for each of the tax years ended June 30, 2024, 2023, and 2022, are subject to examination by the IRS, generally for 3 years after they were filed.BAHIAs Forms 199, California Exempt Organization Return, for each of the tax years ended June 30, 2024, 2023, 2022, and 2021, are subject to examination by the Franchise Tax Board, generally for 4 years after theywere filed. Form 990, Part VI, Section B, Line 11b The tax return is prepared by an outside accounting firm. After completion of saidreturns, the organization is sent a draft of the tax returns to be reviewed and examined. The organization makes copies of the returns and distributes to those individuals charged with governance. Those individuals at that time can review and if applicable discuss any line items in the return with the accountant who has prepared the return. If all items are found to be acceptable, an authorization is signed and provided to authorize the outside accounting firm to process, sign and provide copies of the returns to be filed with the designated governmental agencies. Form 990, Part VI, Section B, Line 12c Employee policies outline the conflict-of-interest policy.Accounting policies outline the conflict-of-interest policy.Board members sign they understand their responsibility to notice any conflict ofinterest.Annually BAHIA is noticed of conflict-of-interest policy. Form 990, Part VI, Section B, Line 15a The Board meets in closed session during the planning of the budget and researches the prevailing salaries of executive directors to determine the salary of the Executive Director. Form 990, Part VI, Section C, Line 18 Federal tax returns are available at guidestar.org and charitynavigator.org. Form 990, Part VI, Section C, Line 19 Governing documents are available for public inspection at the principal place of business. The conflict-of-interest policy and the organization's financial statements are available upon request. Form 990, Part XI, Line 9 Adjustments to revenue = -$4761