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Baay

EIN 38-3868071 · Bellingham, WA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood89 out of 100GovernanceStrong97 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

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.

Income
$809,765
Spending
$694,236
Spent on programs
67%
Reserves
7.2 months of spending
Largest source of income
fees for its services, 72%
Employees
25
Volunteers
200
Highest pay
$58,178, executive director

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 89 out of 100. Higher than 74% of charities in its peer group (arts and culture, $250k to $1m).

  • Reserves

    28 of 35

    Spendable reserves would cover 7.2 months of spending.

  • Debt

    16 of 20

    It owes 21% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 14% of income.

  • Income trend

    15 of 15

    Income rose 53% on the year before.

  • Spending floor

    15 of 15

    67% of spending went to programs and raising each dollar of donations cost 19 cents.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 97 out of 100. Higher than 91% of charities in its peer group (arts and culture, $250k to $1m).

  • Independent board

    25 of 25

    10 of 10 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    12 of 15

    Its accounts were reviewed or compiled by an independent accountant, but not audited.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $428,478 spent. 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.
  2. $37,387 spent. 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.
  3. PART III, LINE 1 - BAAYS MISSION IS TO ENRICH THE LIVES OF CHILDREN THROUGH THE EXPLORATION OF THE ARTS. OUR GOAL IS TO PROVIDE A SAFE AND WELCOMING SPACE FOR CHILDREN TO EXPAND THEIR CREATIVE HORIZONS, GROW IN CONFIDENCE AND CHARACTER, AND DEVELOP A STRONG SENSE OF COMMUNITY WITH THEIR PEERS. WE FULFILL THIS MISSION BY OFFERING PROGRAMS IN THEATRE, DANCE, CHOIR, MUSIC, AND VISUAL ARTS FOR AGES 5-18. BAAYS PROGRAMS FOCUS ON YOUTH DEVELOPMENT AND MENTORING, AND OFFER OPPORTUNITIES FOR YOUTH LEADERSHIP. WE BELIEVE THAT EVERY CHILD DESERVES ACCESS TO HIGH QUALITY ARTS EDUCATION, AND WE ACTIVELY SEEK TO EXPAND OUR OUTREACH TO UNDERSERVED POPULATIONS IN OUR COMMUNITY. WE OFFER FINANCIAL ASSISTANCE IN THE FORM OF TUITION WAIVERS FOR STUDENTS WHO WOULD NOT OTHERWISE BE ABLE TO PARTICIPATE.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending August 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 2013.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.