Baya Corporation

Nonprofit profile at a glance

EIN
812853453
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2021, Form 990-N 2020
Location
Jeffersonville, IN, USA
Phone
8125581397
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Girls Clubs

Official website

Reported finances

Revenue
$277,747
Expenses
$367,233
Assets
$107,339
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • TANISHA FREDERICK (EXECUTIVE DIRECTOR)

Highest reported compensation

  • TANISHA FREDERICK (EXECUTIVE DIRECTOR): $78,000 total reported compensation
  • AVERY BECK (FUND DEVELOPMENT): $30,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of BAYA is to encourage, inspire and develop youth to find their inner voice; impacting families and communities everywhere.

What it reported doing in 2025

Teen girls attend sessions to help with self esteem, peer pressure, self care and to decompress from their troubles/mental state

Operating model

Revenue model
Donor-supported. 66% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 43
  • Transparency & Controls: 89
  • Accountability: 72
  • Sustainability: 18
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 49.4%; rating input score 49
  • Program expense ratio: 37.3%; rating input score 37
  • Fundraising efficiency: $7.06 raised per $1 spent on fundraising; rating input score 29; 29th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -32.2%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0.29; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 29.4%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 97.4% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 20% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 25% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 49.4% of revenue deployed · 37.3% of spending went to programs
  • Governance: 13 of 13 board members independent · 3 of 9 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $78K · 2 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 37/100.
  • Moderate — Accountability: Governance controls: 6 of 9 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 29/100.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 11/100.