Nonprofit · EIN 38-3868071
BAAY
Tax-exempt · BELLINGHAM, WA 98225
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $809,765 | $694,236 | $115,529 | $571,360 | $118,591 | $452,769 |
| August 31, 2024 | 990 | $528,882 | $528,530 | $352 | $447,330 | $110,090 | $337,240 |
| August 31, 2023 | 990 | $449,067 | $379,398 | $69,669 | $429,022 | $92,134 | $336,888 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $184,882
- of which government grants
- $7,100
- Program service revenue
- $579,737
- Investment income
- $9,318
- Net rental income
- $23,509
- Net income from fundraising events
- $12,089
- Other revenue
- $35,828
Expenses
- Grants and similar amounts paid
- $111,158
- Other salaries and wages
- $347,566
- Salaries, compensation and benefits (total)
- $395,802
- Professional fundraising fees
- $0
- Accounting fees
- $1,852
- Occupancy
- $88,262
- Depreciation
- $10,899
- Program services (functional)
- $465,865
- Management and general (functional)
- $194,167
- Fundraising (functional)
- $34,204
Balance sheet and other
- Total assets, start of year
- $447,330
- Total assets, end of year
- $571,360
- Total liabilities, end of year
- $118,591
- Net assets, end of year
- $452,769
- Land, buildings and equipment
- $33,609
- Net assets without donor restrictions
- $452,769
- Gross receipts
- $823,740
- Employees
- 25
- Volunteers
- 200
- Year formed
- 2011
- State of legal domicile
- WA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JULIETTE MACHADO | EXECUTIVE DIRECTOR Officer, Key employee | 40 | $58,178 |
| SOPHIA FERREL | DIRECTOR Trustee or director | 2 | $0 |
| JENNIFER LONG | DIRECTOR Trustee or director | 2 | $0 |
| KIM FRIBERG | DIRECTOR Trustee or director | 2 | $0 |
| LYNDA PURDIE | DIRECTOR Trustee or director | 2 | $0 |
| LATISHA GUTHRIE | DIRECTOR Trustee or director | 2 | $0 |
| ELIZABETH HART | DIRECTOR Trustee or director | 2 | $0 |
| DANNY CARROLL | PRESIDENT Officer | 2 | $0 |
| JODY PROCTOR | TREASURER Officer | 2 | $0 |
| KRISTIN CONZO | VICE PRESIDENT Officer | 2 | $0 |
| MORGAN MORENO | SECRETARY Officer | 2 | $0 |
990 for the year ended August 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JULIETTE MACHADO | EXECUTIVE DIRECTOR Officer, Key employee | 40 | $59,929 |
| JENNIFER LONG | DIRECTOR Trustee or director | 2 | $0 |
| MARKUS PARKINS | DIRECTOR Trustee or director | 2 | $0 |
| SOPHIA FERREL | DIRECTOR Trustee or director | 2 | $0 |
| SANDRA ANDRESS | DIRECTOR Trustee or director | 2 | $0 |
| LATISHA GUTHRIE | SECRETARY Officer | 2 | $0 |
| DENISA ANDERSON | VICE PRESIDENT Officer | 2 | $0 |
| JODY PROCTOR | TREASURER Officer | 2 | $0 |
| LYNDA PURDIE | PRESIDENT Officer | 2 | $0 |
990 for the year ended August 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JULIETTE MACHADO | EXECUTIVE DIRECTOR Officer, Key employee | 30 | $32,840 |
| ANNA EVANS | DIRECTOR Trustee or director | 2 | $0 |
| JOHNATHON LYONS | DIRECTOR Trustee or director | 2 | $0 |
| DENISA ANDERSON | DIRECTOR Trustee or director | 2 | $0 |
| LATISHA GUTHRIE | DIRECTOR Trustee or director | 2 | $0 |
| ANALISA FICKLIN | DIRECTOR Trustee or director | 2 | $0 |
| KATHLEEN LYONS | DIRECTOR Trustee or director | 2 | $0 |
| ABBY CARAM | SECRETARY Officer | 2 | $0 |
| LYNDA PURDIE | VICE PRESIDENT Officer | 2 | $0 |
| DAN BRADY | PRESIDENT Officer | 2 | $0 |
| ERIN KENNEDY | TREASURER Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1059 N STATE ST, BELLINGHAM, WA 98225-5011
- In care of
- % JULIETTE MACHADO
- Principal officer (990 for 2024)
- JULIETTE MACHADO, 1059 NORTH STATE STREET, BELLINGHAM, WA 98225
- Signed the 990
- JULIETTE MACHADO, EXECUTIVE DIRECTOR
- Phone
- (360) 306-8531
- Website
- WWW.BAAY.ORG
- Return prepared by
- Avlon Finance Inc PS
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.
Program accomplishments
- 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
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 38-3868071
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2013
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A60)
- Assets (IRS master file)
- $571,360
- Income (IRS master file)
- $823,740
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $809,765 | $694,236 | $571,360 | XML |
| 990 | August 2024 | $528,882 | $528,530 | $447,330 | XML |
| 990 | August 2023 | $449,067 | $379,398 | $429,022 | XML |
| 990 | August 2022 | $332,912 | $300,366 | $323,589 | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-3868071).
Questions about BAAY
- What is the EIN of BAAY?
- The employer identification number (EIN) of BAAY is 38-3868071.
- Is BAAY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
- Are donations to BAAY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BAAY file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of BAAY due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BAAY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of BAAY?
- The 990 for the year ended August 31, 2025 names JULIETTE MACHADO.
- Who are the officers and directors of BAAY?
- The 990 for the year ended August 31, 2025 lists 11 people; 1 received compensation from the organization, the highest $58,178 (JULIETTE MACHADO, EXECUTIVE DIRECTOR).
- How much revenue does BAAY have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $809,765, expenses of $694,236 and total assets of $571,360 at year end.
Other nonprofits in BELLINGHAM
- MOUNT BAKER THEATRE EIN 91-1208766 · last filed 990 for 2025
- WHATCOM MUSEUM FOUNDATION EIN 91-6174771 · last filed 990 for 2024
- SPARK MUSEUM OF ELECTRICAL INVENTION EIN 91-1898141 · last filed 990 for 2024
- MUSIC FOR LIFE INSTITUTE EIN 31-1746269 · last filed 990 for 2025
- PICKFORD FILM CENTER EIN 91-1891456 · last filed 990 for 2024
- PAPER WHALE ARTS EIN 93-2794699 · last filed 990 for 2025
- BELLINGHAM FESTIVAL OF MUSIC EIN 91-1599603 · last filed 990 for 2025
- PUGET SOUND GUITAR WORKSHOP EIN 91-0993001 · last filed 990 for 2025
All nonprofits in BELLINGHAM · Washington · Arts, culture and humanities