Civic Intelligence

Bay School

990 • Fiscal year 2016 • EIN 01-0370827

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 08, 2017

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

59th percentile

0.18x

Higher debt load relative to assets than 59% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

74th percentile

0.42x

Higher debt load relative to revenue than 74% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

22nd percentile

-9.8%

Higher net margin than 22% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

44th percentile

$49,916

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

31st percentile

-2.7%

Faster asset growth than 31% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

27th percentile

-7.6%

Faster revenue growth than 27% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$2,320,197

Down $65,042 (-2.7%) from 2015

Net Assets

Down

$1,910,205

Down $127,166 (-6.2%) from 2015

Liabilities

Up

$409,992

Up $62,124 (+18%) from 2015

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin22nd percentile

Revenue

Down

$986,633

Down $81,159 (-7.6%) from 2015

Expenses

Down

$1,082,862

Down $23,538 (-2.1%) from 2015

Net Income

Down

-$96,229

Down $57,621 (-149%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth31st 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

2016

Assets$2,320,197
Liabilities$409,992
Net Assets$1,910,205
Open 2016 Filing

Operations Trend

Revenue Growth27th 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

2016

Revenue$986,633
Expenses$1,082,862
Net Income-$96,229
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 8, 2017
Return Version
2015v3.0
Gross Receipts
$995,085
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$1,226,431$1,260,069▲ $33,638
Investments in Publicly Traded Securities$865,056$810,020▼ $55,036
Savings and Temporary Cash Investments$277,153$222,082▼ $55,071
Accounts Receivable$5,903$14,746▲ $8,843
Prepaid Expenses and Deferred Charges$6,084$10,235▲ $4,151
Inventories for Sale or Use$4,086$1,910▼ $2,176
Cash and Non-Interest-Bearing Accounts$191$1,135▲ $944
Pledges and Grants Receivable$335--
Total Assets$2,385,239$2,320,197▼ $65,042
Liabilities
Mortgage Notes Payable Secured by Investment Property$200,286$251,884▲ $51,598
Accounts Payable and Accrued Expenses$74,971$93,637▲ $18,666
Deferred Revenue$72,611$64,471▼ $8,140
Total Liabilities$347,868$409,992▲ $62,124
Net Assets / Fund Balance
Unrestricted Net Assets$1,167,896$1,095,953▼ $71,943
Permanently Rstr Net Assets$462,937$462,937→ $0
Temporarily Rstr Net Assets$406,538$351,315▼ $55,223
Total Net Assets Fund Balance$2,037,371$1,910,205▼ $127,166
Total Liabilities and Net Assets / Fund Balance$2,385,239$2,320,197▼ $65,042

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$987,051$601,102$1,588,153
Land$188,457-$188,457
Other Land Buildings$70,001$71,781$141,782
Equipment$14,560$50,482$65,042

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$865,056$0▼ $12,797$35,120$810,020
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
Compensation and Service Providers
Top Officer Pay44th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Khalif WilliamsExecutive Director Fy 15-16FT$49,916$49,916
Kristy CunnaneFaculty ChairFT$42,408$42,408

Board Members and Trustees

NameTitle
John BurnsChair
Mary Pat ChampeauVice Chair
Brinley HallDirector
Lane LucasDirector
Nancy CroweDirector
Marcia DiamondExecutive Director Fy 16-17
Jan EmlenHonorary Director
Clara RutenbeckPa Representative
Justin BennettSecretary
Terry MoultonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$61,002
Program Service Revenue
$872,940
Investment Income
$18,684
Other Revenue
$34,007
All Other Contributions
$61,002
Change in Net Assets
$-96,229

Audited Revenue Reconciliation

Revenue per Audited Statements
$979,514
Revenue Not Reported on Financial Statements
$7,119
Revenue Not Reported on Form 990
$-22,485
Other Revenue Adjustments
$7,119
Total Revenue per Audited Statements
$957,029
Total Revenue per Form 990
$986,633
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$768,524
Other Expenses$218,729
Grants and Similar Amounts Paid$95,609
Total Fundraising Expense$53,310
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$408,275$56,213$39,108$503,596
Other Employee Benefits$92,297$13,011$4,795$110,103
Grants to Domestic Individuals$95,609--$95,609
Current Officers, Directors, Trustees, and Key Employees$42,408$49,916-$92,324
Occupancy$52,024--$52,024
Payroll Taxes$36,652$8,631$3,181$48,464
Depreciation Depletion$45,657--$45,657
Insurance$13,664$4,139-$17,803
Pension Plan Contributions$10,616$2,500$921$14,037
Interest$10,579--$10,579
Advertising$3,779$1,916$2,411$8,106
Fees for Service Investment Mgmnt Fees-$7,119-$7,119
Other Expenses$3,037$5,486$2,894$5,486
Fees for Services Accounting-$4,100-$4,100
Office Expenses-$3,632-$3,632
Information Technology-$1,080-$1,080
Fees for Services Other-$924-$924
Conferences and Meetings-$592-$592
Total Functional Expenses$870,293$159,259$53,310$1,082,862

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,084,195
Total Expenses per Form 990$1,082,862
Expenses per Audited Statements$1,075,743
Expenses Not Reported on Form 990$8,452
Expenses Not Reported on Financial Statements$7,119
Other Expense Adjustments$7,119
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$36,586
Fundraising Direct Expenses$6,276
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Winter Faire$20,322$20,322$3,097$17,225
Citrus Sale$8,033$8,033$3,179$4,854
Total Events$36,586$36,586$6,276$30,310
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
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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 of directors at one of it's monthly meetings, prior to filing.”

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
2017-02-08
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
26
Volunteers
0

Preparer

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

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.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising reported net on 990 8,452.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Investment income reported net on financial statements 7,119.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising reported net on 990 8,452.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Investment income reported net on financial statements 7,119.”

Raw XML AppendixShowing 400 of 547 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/GrantsToDomesticIndividualsGrp/TotalAmt095609
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt014056
IRS990/GrossReceiptsAmt0995085
IRS990/GrossRentsGrp/RealAmt05352
IRS990/GrossSalesOfInventoryAmt0521
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01080
IRS990/InformationTechnologyGrp/TotalAmt01080
IRS990/InsuranceGrp/ManagementAndGeneralAmt04139
IRS990/InsuranceGrp/ProgramServicesAmt013664
IRS990/InsuranceGrp/TotalAmt017803
IRS990/InterestGrp/ProgramServicesAmt010579
IRS990/InterestGrp/TotalAmt010579
IRS990/InventoriesForSaleOrUseGrp/BOYAmt04086
IRS990/InventoriesForSaleOrUseGrp/EOYAmt01910
IRS990/InvestmentIncomeGrp/ExclusionAmt04628
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04628
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0865056
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0810020
IRS990/IRPDocumentCnt016
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0723365
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01226431
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01260069
IRS990/LandBldgEquipCostOrOtherBssAmt01983434
IRS990/LegalDomicileStateCd0ME
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
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 TEMPERAMENTS AND ABILITIES, UTILIZING NOT ONLY THE CHILD'S THOUGHT PROCESSES, BUT ALSO THEIR PHYSICAL,RHYTHMIC AND ARTISTIC SENSE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0200286
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0251884
IRS990/NetAssetsOrFundBalancesBOYAmt02037371
IRS990/NetAssetsOrFundBalancesEOYAmt01910205
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt014056
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt014056
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt030310
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt030310
IRS990/NetIncomeOrLossGrp/ExclusionAmt0-1655
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-1655
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt05352
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt05352
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-30937
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt052024
IRS990/OccupancyGrp/TotalAmt052024
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03632
IRS990/OfficeExpensesGrp/TotalAmt03632
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt04795
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt013011
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt092297
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0110103
IRS990/OtherExpensesGrp/Desc0EDUCATIONAL PROGRAMS
IRS990/OtherExpensesGrp/Desc1PROFESSIONAL DEVELOPMEN
IRS990/OtherExpensesGrp/Desc2EMPLOYEE SEARCH
IRS990/OtherExpensesGrp/FundraisingAmt02894
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05486
IRS990/OtherExpensesGrp/ProgramServicesAmt055696
IRS990/OtherExpensesGrp/ProgramServicesAmt13037
IRS990/OtherExpensesGrp/TotalAmt055696
IRS990/OtherExpensesGrp/TotalAmt15931
IRS990/OtherExpensesGrp/TotalAmt25486
IRS990/OtherOrganizationDsc0SCHOOL
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt039108
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt056213
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0408275
IRS990/OtherSalariesAndWagesGrp/TotalAmt0503596
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt03181
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08631
IRS990/PayrollTaxesGrp/ProgramServicesAmt036652
IRS990/PayrollTaxesGrp/TotalAmt048464
IRS990/PensionPlanContributionsGrp/FundraisingAmt0921
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02500
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt010616
IRS990/PensionPlanContributionsGrp/TotalAmt014037
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0462937
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0462937
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0335
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06084
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010235
IRS990/PrincipalOfficerNm0JUSTIN BENNETT
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0872940
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0872940
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/RevenueAmt05352
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/PYContributionsGrantsAmt063856
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0102462
IRS990/PYInvestmentIncomeAmt031990
IRS990/PYOtherExpensesAmt0238260
IRS990/PYOtherRevenueAmt027653
IRS990/PYProgramServiceRevenueAmt0944293
IRS990/PYRevenuesLessExpensesAmt0-38608
IRS990/PYSalariesCompEmpBnftPaidAmt0765678
IRS990/PYTotalExpensesAmt01106400
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01067792
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-96229
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt05352
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0872940
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0277153
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0222082
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/BookValueAmt0987051
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0601102
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01588153
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt07119
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0865056
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt00
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0810020
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-12797
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt035120
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt07428
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0883645
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0243
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0865056
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt023179
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt034583
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt07712
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0887980
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0597
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0883645
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0114815
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0119747
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt07113
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0793487
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0887980
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0101606
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt06682
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0857457
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0793487
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02712
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt060000
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt014560
IRS990ScheduleD/EquipmentGrp/DepreciationAmt050482
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt065042
IRS990ScheduleD/ExpensesNotReportedAmt08452
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt07119
IRS990ScheduleD/ExpensesSubtotalAmt01075743
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0188457
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0188457
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-30937
IRS990ScheduleD/OtherExpensesIncludedAmt08452
IRS990ScheduleD/OtherExpensesNotIncludedAmt07119
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt070001
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt071781
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0141782
IRS990ScheduleD/OtherRevenueAmt08452
IRS990ScheduleD/OtherRevenuesNotIncludedAmt07119
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.57000
IRS990ScheduleD/RevenueNotReportedAmt0-22485
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt07119
IRS990ScheduleD/RevenueSubtotalAmt0979514
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/ExplanationTxt2FUNDRAISING REPORTED NET ON 990 8,452.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3INVESTMENT INCOME REPORTED NET ON FINANCIAL STATEMENTS 7,119.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4FUNDRAISING REPORTED NET ON 990 8,452.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt5INVESTMENT INCOME REPORTED NET ON FINANCIAL STATEMENTS 7,119.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,320,197
Liabilities
$409,992
Net assets
$1,910,205
Revenue
$986,633
Expenses
$1,082,862
Net income
-$96,229
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • $1M-$5M nonprofits