Civic Intelligence

Bay School

990 • Fiscal year 2015 • EIN 01-0370827

Jul 01, 2014 to Jun 30, 2015 • Filed on Jan 18, 2016

Organization ProfileWWW.BAYSCHOOL.ORG

View Organization Page

PO Box 950Blue Hill, ME 04614

(207) 374-2187

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

55th percentile

0.15x

Higher debt load relative to assets than 55% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

70th percentile

0.33x

Higher debt load relative to revenue than 70% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

30th percentile

-3.6%

Higher net margin than 30% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

44th percentile

$50,101

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

36th percentile

-2.2%

Faster asset growth than 36% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

44th percentile

1.4%

Faster revenue growth than 44% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets55th percentile

Assets

Down

$2,385,239

Down $53,875 (-2.2%) from 2014

Net Assets

Down

$2,037,371

Down $34,630 (-1.7%) from 2014

Liabilities

Down

$347,868

Down $19,245 (-5.2%) from 2014

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin30th percentile

Revenue

Up

$1,067,792

Up $14,563 (+1.4%) from 2014

Expenses

Down

$1,106,400

Down $43,973 (-3.8%) from 2014

Net Income

Up

-$38,608

Up $58,536 (+60%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth36th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,162,016Liabilities 2011: $146,052Net Assets 2011: $2,015,9642011Assets 2012: $2,380,703Liabilities 2012: $370,795Net Assets 2012: $2,009,9082012Assets 2013: $2,474,786Liabilities 2013: $394,922Net Assets 2013: $2,079,8642013Assets 2014: $2,439,114Liabilities 2014: $367,113Net Assets 2014: $2,072,0012014Assets 2015: $2,385,239Liabilities 2015: $347,868Net Assets 2015: $2,037,3712015Assets 2016: $2,320,197Liabilities 2016: $409,992Net Assets 2016: $1,910,2052016Assets 2017: $2,313,380Liabilities 2017: $367,772Net Assets 2017: $1,945,6082017Assets 2018: $2,290,527Liabilities 2018: $361,669Net Assets 2018: $1,928,8582018Assets 2019: $2,295,450Liabilities 2019: $395,852Net Assets 2019: $1,899,5982019Assets 2020: $2,317,433Liabilities 2020: $342,154Net Assets 2020: $1,975,2792020Assets 2021: $2,449,800Liabilities 2021: $360,744Net Assets 2021: $2,089,0562021Assets 2022: $2,785,900Liabilities 2022: $690,791Net Assets 2022: $2,095,1092022Assets 2023: $3,057,644Liabilities 2023: $837,544Net Assets 2023: $2,220,1002023Assets 2024: $3,290,894Liabilities 2024: $848,357Net Assets 2024: $2,442,5372024

Highlighted filing

2015

Assets$2,385,239
Liabilities$347,868
Net Assets$2,037,371
Open 2015 Filing

Operations Trend

Revenue Growth44th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,026,420Expenses 2011: $910,285Net Income 2011: $116,1352011Revenue 2012: $1,020,275Expenses 2012: $1,008,591Net Income 2012: $11,6842012Revenue 2013: $1,095,369Expenses 2013: $1,105,298Net Income 2013: -$9,9292013Revenue 2014: $1,053,229Expenses 2014: $1,150,373Net Income 2014: -$97,1442014Revenue 2015: $1,067,792Expenses 2015: $1,106,400Net Income 2015: -$38,6082015Revenue 2016: $986,633Expenses 2016: $1,082,862Net Income 2016: -$96,2292016Revenue 2017: $1,124,399Expenses 2017: $1,166,609Net Income 2017: -$42,2102017Revenue 2018: $1,178,698Expenses 2018: $1,213,901Net Income 2018: -$35,2032018Revenue 2019: $1,228,544Expenses 2019: $1,278,452Net Income 2019: -$49,9082019Revenue 2020: $1,292,044Expenses 2020: $1,223,393Net Income 2020: $68,6512020Revenue 2021: $1,139,343Expenses 2021: $1,287,606Net Income 2021: -$148,2632021Revenue 2022: $1,627,126Expenses 2022: $1,421,573Net Income 2022: $205,5532022Revenue 2023: $1,726,025Expenses 2023: $1,577,034Net Income 2023: $148,9912023Revenue 2024: $1,831,218Expenses 2024: $1,684,600Net Income 2024: $146,6182024

Highlighted filing

2015

Revenue$1,067,792
Expenses$1,106,400
Net Income-$38,608
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 18, 2016
Return Version
2014v6.0
Gross Receipts
$1,082,624
Mission and Program Overview

Mission

The school provides alternative education based on the waldorf method which is dedicated to sound education standards. Teaching the whole child to grow and learn in ways that most suit their individual temperments and abilities, utilizing not only the child's thought processes, but also their physical,rhythmic and artistic sense.

To provide grade school education

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,270,012$1,226,431▼ $43,581
Investments in Publicly Traded Securities$883,645$865,056▼ $18,589
Savings and Temporary Cash Investments$262,833$277,153▲ $14,320
Prepaid Expenses and Deferred Charges$11,046$6,084▼ $4,962
Accounts Receivable$6,656$5,903▼ $753
Inventories for Sale or Use$4,894$4,086▼ $808
Pledges and Grants Receivable-$335-
Cash and Non-Interest-Bearing Accounts$28$191▲ $163
Total Assets$2,439,114$2,385,239▼ $53,875
Liabilities
Mortgage Notes Payable Secured by Investment Property$207,842$200,286▼ $7,556
Accounts Payable and Accrued Expenses$91,153$74,971▼ $16,182
Deferred Revenue$68,118$72,611▲ $4,493
Total Liabilities$367,113$347,868▼ $19,245
Net Assets / Fund Balance
Unrestricted Net Assets$1,178,969$1,167,896▼ $11,073
Permanently Rstr Net Assets$462,937$462,937→ $0
Temporarily Rstr Net Assets$430,095$406,538▼ $23,557
Total Net Assets Fund Balance$2,072,001$2,037,371▼ $34,630
Total Liabilities and Net Assets / Fund Balance$2,439,114$2,385,239▼ $53,875

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,022,340$565,813$1,588,153
Other Land Buildings$64,445$71,121$135,566
Land$132,188-$132,188
Equipment$7,458$40,774$48,232

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$883,645$243▲ $23,179$34,583$865,056
2014$887,980$597▲ $114,815$119,747$883,645
2013$793,487-▲ $101,606-$887,980
2012$857,457-▲ $2,712$60,000$793,487
2011$716,946$10▲ $147,231-$857,457
Compensation and Service Providers
Top Officer Pay44th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Khalif WilliamsExecutive DirectorFT$50,101$50,101
Kristy CunnaneFaculty ChairFT$40,731$40,731

Board Members and Trustees

NameTitle
Justin BennettChair
John BurnsVice Chair
Jan EmlenHonorary Trustee
Brinley HallTrustee
Lane LucasTrustee
Mary Pat ChampeauTrustee
Nancy CroweTrustee
Lee McwilliamsSecretary
Terry MoultonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$63,856
Program Service Revenue
$944,293
Investment Income
$31,990
Other Revenue
$27,653
All Other Contributions
$63,856
Change in Net Assets
$-38,608
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$765,678
Other Expenses$238,260
Grants and Similar Amounts Paid$102,462
Total Fundraising Expense$49,243
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$440,315$106,449$38,622$585,386
Other Employee Benefits$101,596$12,691$4,604$118,891
Grants to Domestic Individuals$102,462--$102,462
Occupancy$66,028--$66,028
Depreciation Depletion$47,801--$47,801
Payroll Taxes$35,952$8,692$3,154$47,798
Insurance$12,380$4,499-$16,879
Pension Plan Contributions$10,232$2,474$897$13,603
Interest$9,835--$9,835
Other Expenses$3,951$5,393-$9,344
Advertising$3,664$3,499$1,966$9,129
Fees for Service Investment Mgmnt Fees-$7,428-$7,428
Fees for Services Accounting-$5,500-$5,500
Office Expenses-$4,799-$4,799
Fees for Services Other-$2,138-$2,138
Total Functional Expenses$893,595$163,562$49,243$1,106,400
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$37,403
Fundraising Direct Expenses$13,025
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Winter Faire$17,742$17,742$4,038$13,704
Citrus Sale$14,235$14,235$8,987$5,248
Total Events$37,403$37,403$13,025$24,378
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“One member of the board is also a teacher at the school.”

Form 990, Part VI, Section B, Line 11

“The form 990 is reviewed by the board treasurer”

Form 990, Part VI, Section B, Line 15

“Compensation is based on merit and norms in the mid-coast region of maine.”

Form 990, Part VI, Section C, Line 19

“Available upon written request, form 990 also available on guidestar”

Filing and Contact Details

Filer

Filer Name
The Bay School
EIN
01-0370827
Phone
2073742187
Address
PO BOX 950, BLUE HILL, ME 04614

Signing Officer

Name
Allan Moulton
Title
Treasurer
Phone
2073742187
Signed
2016-01-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Justin Bennett
Formed
1980
Legal Domicile
Me
Voting Board Members
11
Independent Board Members
11
Employees
29
Volunteers
0

Preparer

Firm
Horton Mcfarland & Veysey LLC
Address
PO BOX 543, ELLSWORTH, ME 04605
Preparer
Ellen Cleveland
Phone
2076675529
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“ROUNDING -1.”

Financial Statement Notes

PART V, LINE 4:

“Created and maintained to ensure continued operation of the school, and to enable the school to offer financial aid to students as needed.”

PART X, LINE 2:

“The bay school is a tax-exempt organization under internal revenue code 501(c)(3). The school regularly reviews and evaluates its tax position taken in previously filed information returns and as is reflected in its financial statements, with regard to issues affecting its tax exempt status, unrelated business income, and related matters. The school believes that in the event of an examination by taxing authorities, its position would prevail based upon technical merit of such positions.”

Raw XML AppendixShowing 400 of 511 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE SCHOOL PROVIDES ALTERNATIVE EDUCATION BASED ON THE WALDORF METHOD WHICH IS DEDICATED TO SOUND EDUCATION STANDARDS. TEACHING THE WHOLE CHILD TO GROW AND LEARN IN WAYS THAT MOST SUIT THEIR INDIVIDUAL TEMPERMENTS AND ABILITIES, UTILIZING NOT ONLY THE CHILD'S THOUGHT PROCESSES, BUT ALSO THEIR PHYSICAL,RHYTHMIC AND ARTISTIC SENSE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0207842
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0200286
IRS990/NetAssetsOrFundBalancesBOYAmt02072001
IRS990/NetAssetsOrFundBalancesEOYAmt02037371
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt026528
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt026528
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt024378
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt024378
IRS990/NetIncomeOrLossGrp/ExclusionAmt0-190
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-190
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt03465
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt03465
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-8150
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt066028
IRS990/OccupancyGrp/TotalAmt066028
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04799
IRS990/OfficeExpensesGrp/TotalAmt04799
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-1
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt04604
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt012691
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0101596
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0118891
IRS990/OtherExpensesGrp/Desc0EDUCATIONAL PROGRAMS
IRS990/OtherExpensesGrp/Desc1PROFESSIONAL DEVELOPMEN
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05393
IRS990/OtherExpensesGrp/ProgramServicesAmt059379
IRS990/OtherExpensesGrp/ProgramServicesAmt13951
IRS990/OtherExpensesGrp/TotalAmt059379
IRS990/OtherExpensesGrp/TotalAmt19344
IRS990/OtherOrganizationDsc0SCHOOL
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt038622
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0106449
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0440315
IRS990/OtherSalariesAndWagesGrp/TotalAmt0585386
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt03154
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08692
IRS990/PayrollTaxesGrp/ProgramServicesAmt035952
IRS990/PayrollTaxesGrp/TotalAmt047798
IRS990/PensionPlanContributionsGrp/FundraisingAmt0897
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02474
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt010232
IRS990/PensionPlanContributionsGrp/TotalAmt013603
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0462937
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0462937
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0335
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011046
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06084
IRS990/PrincipalOfficerNm0JUSTIN BENNETT
IRS990/PriorPeriodAdjustmentsAmt012129
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0944293
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0944293
IRS990/ProgSrvcAccomActy2Grp/Desc0EMLEN HALL, NAMED IN HONOR OF THE BAY SCHOOL'S FOUNDER JAN EMLEN, SERVES AS A COMMONS BUILDING, PERFORMANCE SPACE, AND ARTS FACILITY FOR NONPROFITS, ARTIST, LECTURERS, MOVEMENT INSTRUCTORS, AND SCHOOLS FROM THE GREATER BLUE HILL COMMUNITY.
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt03465
IRS990/ProgSrvcAccomActy3Grp/Desc0ENCOURAGING FACULTY AND STAFF PROFESSIONAL DEVELOPMENT, AND WHEN APPLICABLE, SHARING THESE OPPORTUNITIES WITH THE GREATER BLUE HILL COMMUNITY.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt068969
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0118758
IRS990/PYInvestmentIncomeAmt033847
IRS990/PYOtherExpensesAmt0242030
IRS990/PYOtherRevenueAmt026752
IRS990/PYProgramServiceRevenueAmt0923661
IRS990/PYRevenuesLessExpensesAmt0-97144
IRS990/PYSalariesCompEmpBnftPaidAmt0789585
IRS990/PYTotalExpensesAmt01150373
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01053229
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-38608
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt03465
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0970821
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0262833
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0277153
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01022340
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0565813
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01588153
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt07428
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0883645
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0243
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0865056
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt023179
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt034583
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt07712
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0887980
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0597
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0883645
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0114815
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0119747
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt07113
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0793487
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0887980
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0101606
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt06682
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0857457
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0793487
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02712
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt060000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt06730
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0716946
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt010
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0857457
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0147231
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt07458
IRS990ScheduleD/EquipmentGrp/DepreciationAmt040774
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt048232
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0132188
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0132188
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt064445
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt071121
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0135566
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.54000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CREATED AND MAINTAINED TO ENSURE CONTINUED OPERATION OF THE SCHOOL, AND TO ENABLE THE SCHOOL TO OFFER FINANCIAL AID TO STUDENTS AS NEEDED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE BAY SCHOOL IS A TAX-EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE 501(C)(3). THE SCHOOL REGULARLY REVIEWS AND EVALUATES ITS TAX POSITION TAKEN IN PREVIOUSLY FILED INFORMATION RETURNS AND AS IS REFLECTED IN ITS FINANCIAL STATEMENTS, WITH REGARD TO ISSUES AFFECTING ITS TAX EXEMPT STATUS, UNRELATED BUSINESS INCOME, AND RELATED MATTERS. THE SCHOOL BELIEVES THAT IN THE EVENT OF AN EXAMINATION BY TAXING AUTHORITIES, ITS POSITION WOULD PREVAIL BASED UPON TECHNICAL MERIT OF SUCH POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.46000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01226431
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd00
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0STATEMENT POSTED ON WEBSITE AS WELL AS ON APPLICATION.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THERE IS LITTLE RACIAL DIVERSITY IN THE REGION. FINANCIAL ASSISTANCE APPLICATIONS ARE PROCESSED BY NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt013025
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CITRUS SALE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0WINTER FAIRE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt014235
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt017742

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,385,239
Liabilities
$347,868
Net assets
$2,037,371
Revenue
$1,067,792
Expenses
$1,106,400
Net income
-$38,608
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.29$0.85$2.44$1.83$1.68$0.15
2023Detailed filing. Detailed filing data is available for this year.$3.06$0.84$2.22$1.73$1.58$0.15
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.79$0.69$2.10$1.63$1.42$0.21
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.45$0.36$2.09$1.14$1.29$0.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.32$0.34$1.98$1.29$1.22$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.30$0.40$1.90$1.23$1.28$0.05
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.29$0.36$1.93$1.18$1.21$0.04
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.31$0.37$1.95$1.12$1.17$0.04
2016Detailed filing. Detailed filing data is available for this year.$2.32$0.41$1.91$0.99$1.08$0.10
2015Detailed filing. Detailed filing data is available for this year.$2.39$0.35$2.04$1.07$1.11$0.04
2014Detailed filing. Detailed filing data is available for this year.$2.44$0.37$2.07$1.05$1.15$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.47$0.39$2.08$1.10$1.11$0.01
2012Summary only. Only limited summary data is available for this year.$2.38$0.37$2.01$1.02$1.01$0.01
2011Summary only. Only limited summary data is available for this year.$2.16$0.15$2.02$1.03$0.91$0.12