Civic Intelligence

Arbor Bay School

990 • Fiscal year 2024 • EIN 01-0748214

Aug 01, 2023 to Jul 31, 2024 • Filed on Jan 24, 2025

Organization ProfileWWW.ARBORBAYSCHOOL.ORG

View Organization Page

1017 Cedar StSan Carlos, CA 94070

(650) 244-1519

Siviq Scores

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

Liabilities / Assets

69th percentile

0.21x

Higher debt load relative to assets than 69% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.19x

Higher debt load relative to revenue than 65% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

52nd percentile

5.3%

Higher net margin than 52% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$118,000

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 8.1% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

73rd percentile

15%

Faster asset growth than 73% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

41st percentile

3.4%

Faster revenue growth than 41% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets69th percentile

Assets

Up

$1,309,794

Up $173,643 (+15%) from 2023

Net Assets

Up

$1,033,382

Up $75,582 (+7.9%) from 2023

Liabilities

Up

$276,412

Up $98,061 (+55%) from 2023

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin52nd percentile

Revenue

Up

$1,463,892

Up $48,372 (+3.4%) from 2023

Expenses

Down

$1,386,288

Down $33,559 (-2.4%) from 2023

Net Income

Up

$77,604

Up $81,931 (+1893%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth73rd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $466,738Liabilities 2010: $518,958Net Assets 2010: -$52,2202010Assets 2011: $798,391Liabilities 2011: $600,789Net Assets 2011: $197,6022011Assets 2012: $777,060Liabilities 2012: $181,880Net Assets 2012: $595,1802012Assets 2013: $876,539Liabilities 2013: $95,414Net Assets 2013: $781,1252013Assets 2014: $1,070,963Liabilities 2014: $570,302Net Assets 2014: $500,6612014Assets 2015: $1,511,031Liabilities 2015: $721,451Net Assets 2015: $789,5802015Assets 2016: $2,072,587Liabilities 2016: $1,206,987Net Assets 2016: $865,6002016Assets 2017: $2,431,925Liabilities 2017: $1,014,983Net Assets 2017: $1,416,9422017Assets 2018: $1,934,771Liabilities 2018: $432,782Net Assets 2018: $1,501,9892018Assets 2019: $1,111,899Liabilities 2019: $289,453Net Assets 2019: $822,4462019Assets 2020: $902,087Liabilities 2020: $333,232Net Assets 2020: $568,8552020Assets 2021: $990,791Liabilities 2021: $286,190Net Assets 2021: $704,6012021Assets 2022: $1,188,553Liabilities 2022: $189,687Net Assets 2022: $998,8662022Assets 2023: $1,136,151Liabilities 2023: $178,351Net Assets 2023: $957,8002023Assets 2024: $1,309,794Liabilities 2024: $276,412Net Assets 2024: $1,033,3822024Assets 2025: $1,433,015Liabilities 2025: $102,806Net Assets 2025: $1,330,2092025

Highlighted filing

2024

Assets$1,309,794
Liabilities$276,412
Net Assets$1,033,382
Open 2024 Filing

Operations Trend

Revenue Growth41st percentile

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $1,031,9622010Expenses 2011: $1,154,6402011Expenses 2012: $1,367,1472012Revenue 2013: $1,543,391Expenses 2013: $1,357,446Net Income 2013: $185,9452013Revenue 2014: $1,070,345Expenses 2014: $1,350,809Net Income 2014: -$280,4642014Revenue 2015: $1,390,440Expenses 2015: $1,101,521Net Income 2015: $288,9192015Revenue 2016: $1,644,525Expenses 2016: $1,566,192Net Income 2016: $78,3332016Revenue 2017: $1,567,268Expenses 2017: $1,026,841Net Income 2017: $540,4272017Revenue 2018: $1,446,962Expenses 2018: $1,317,140Net Income 2018: $129,8222018Revenue 2019: $1,441,817Expenses 2019: $1,380,168Net Income 2019: $61,6492019Revenue 2020: $1,077,406Expenses 2020: $1,333,326Net Income 2020: -$255,9202020Revenue 2021: $1,074,702Expenses 2021: $1,139,650Net Income 2021: -$64,9482021Revenue 2022: $1,483,496Expenses 2022: $1,217,131Net Income 2022: $266,3652022Revenue 2023: $1,415,520Expenses 2023: $1,419,847Net Income 2023: -$4,3272023Revenue 2024: $1,463,892Expenses 2024: $1,386,288Net Income 2024: $77,6042024Revenue 2025: $1,745,023Expenses 2025: $1,450,955Net Income 2025: $294,0682025

Highlighted filing

2024

Revenue$1,463,892
Expenses$1,386,288
Net Income$77,604
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Jan 24, 2025
Return Version
2023v6.0
Gross Receipts
$1,515,216
Mission and Program Overview

Mission

Arbor bay school is a k-8 school that fosters academic and soical success for children with mild to moderate learning differences, through multisensory and individualized insturction.

The corporation is organized and operated exclusively to provide education, speech and occupational therapy for youth with special needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$952,722$1,036,383▲ $83,661
Savings and Temporary Cash Investments$202,456$211,740▲ $9,284
Land, Buildings, and Equipment, Net$9,811$32,097▲ $22,286
Accounts Receivable$-40,139$25,210▲ $65,349
Prepaid Expenses and Deferred Charges$11,301$4,364▼ $6,937
Total Assets$1,136,151$1,309,794▲ $173,643
Liabilities
Other Liabilities$23,249$227,242▲ $203,993
Accounts Payable and Accrued Expenses$22,956$31,170▲ $8,214
Deferred Revenue$132,146$18,000▼ $114,146
Total Liabilities$178,351$276,412▲ $98,061
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$957,800$1,033,382▲ $75,582
Total Net Assets Fund Balance$957,800$1,033,382▲ $75,582
Total Liabilities and Net Assets / Fund Balance$1,136,151$1,309,794▲ $173,643

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$32,097$166,508$198,605
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Katie SchwarzSchool PrincFT$118,000$118,000
Bonnie SilvermanExecutive DiFT$101,561$101,561

Board Members and Trustees

NameTitle
Dane BarcaBoard Chair
Benedicte LastBoard Member
Bill KwongBoard Member
Michelle MurrayBoard Member
Susan RoseBoard Member
Linda TownsendSecretary
Steve FolanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$80,629
Program Service Revenue
$1,344,736
Investment Income
$6,284
Other Revenue
$32,243
All Other Contributions
$53,429
Change in Net Assets
$77,604
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$994,357
Other Expenses$391,931
Total Fundraising Expense$140,047
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$604,795$182,299$82,864$869,958
Occupancy$126,247$14,028-$140,275
Fees for Services Other$128,572$4,842-$133,414
Payroll Taxes$14,730$40,505$18,411$73,646
Other Employee Benefits$10,150$27,914$12,689$50,753
Office Expenses$12,025$11,897-$23,922
Insurance$3,250$13,142$4,063$20,455
Fees for Services Accounting-$9,560-$9,560
Depreciation Depletion$9,435--$9,435
Conferences and Meetings$6,716--$6,716
All Other Expenses$3,299--$3,299
Advertising$902$904$904$2,710
Other Expenses$2,608-$21,116$2,608
Travel$1,344--$1,344
Total Functional Expenses$941,150$305,091$140,047$1,386,288
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$77,982
Fundraising Direct Expenses$51,324
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
SPECIAL EVENTS:$44,562$44,562-$44,562
Special Events$60,620$33,420$51,324$-17,904
Total Events$105,182$77,982$51,324$26,658
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Customer Deposits$140,598
Scholarship Liability$51,324
Pto Liability$26,568
Accrued Benefits$9,096
Accrued Payroll Taxes - Er$803
Accrued Payroll Taxes - Ee$-1,147
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
No
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 11B

“Prior to filing, form 990 is reviewed by the organization's president and the organization's internal accountant for accuracy and completeness.”

Form 990, Page 6, Part VI, Line 12C

“Board members are required to adhere to conflict of interest policies as stated in corporate bylaws.”

Form 990, Page 6, Part VI, Line 19

“Form 990 and related documents are available upon written request.”

Filing and Contact Details

Filer

Filer Name
Arbor Bay School
EIN
01-0748214
Phone
6502441519
Address
1017 CEDAR ST, SAN CARLOS, CA 94070

Signing Officer

Name
Bonnie Silverman
Title
Executive Director
Phone
6502441519
Signed
2025-01-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bonnie Silverman
Formed
2001
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
19

Preparer

Firm
Clayton Patterson Ea
Address
433 AIRPORT BLVD SUITE 307, BURLINGAME, CA 94010-2010
Preparer
Clayton Patterson Ea
Phone
6505916797
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Abs organizes special and annual events to raise funds and build community between families, alummi and school supporters.”

Form 990, Part XI, Line 9

“Book / tax depreciation difference 1,078 adj charity contributions 0 adj cy -2,023 adj cy depr t.r. Vs book -1,077 total -2,022”

Raw XML AppendixShowing 400 of 449 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt022956
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt031170
IRS990/AccountsReceivableGrp/BOYAmt0-40139
IRS990/AccountsReceivableGrp/EOYAmt025210
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE CORPORATION IS ORGANIZED AND OPERATED EXCLUSIVELY TO PROVIDE EDUCATION, SPEECH AND OCCUPATIONAL THERAPY FOR YOUTH WITH SPECIAL NEEDS.
IRS990/AdvertisingGrp/FundraisingAmt0904
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0904
IRS990/AdvertisingGrp/ProgramServicesAmt0902
IRS990/AdvertisingGrp/TotalAmt02710
IRS990/AllOtherContributionsAmt053429
IRS990/AllOtherExpensesGrp/ProgramServicesAmt03299
IRS990/AllOtherExpensesGrp/TotalAmt03299
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ARBOR BAY SCHOOL
IRS990/BooksInCareOfDetail/PhoneNum06502441519
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01017 CEDAR ST
IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt01017 CEDAR STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0SAN CARLOS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd094070
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0952722
IRS990/CashNonInterestBearingGrp/EOYAmt01036383
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt06716
IRS990/ConferencesMeetingsGrp/TotalAmt06716
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt027200
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt080629
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt06284
IRS990/CYOtherExpensesAmt0391931
IRS990/CYOtherRevenueAmt032243
IRS990/CYProgramServiceRevenueAmt01344736
IRS990/CYRevenuesLessExpensesAmt077604
IRS990/CYSalariesCompEmpBnftPaidAmt0994357
IRS990/CYTotalExpensesAmt01386288
IRS990/CYTotalFundraisingExpenseAmt0140047
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01463892
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0132146
IRS990/DeferredRevenueGrp/EOYAmt018000
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt09435
IRS990/DepreciationDepletionGrp/TotalAmt09435
IRS990/Desc0ABS OFFERS MULTISENSORY INSTRUCTIONAL METHOD UTILIZING SPEECH LANGUAGE THERAPY AND OCCUPATIONAL THERAPY, TECHNOLOGY, PHYSCIAL EDUCAION COUNSELING, YOGA & MEDIATION, MUSIC, ART, SOCIAL LEARNING AND THERAPECTUIC AFTERSCHOOL PROGRAM.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt019
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0931715
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt09560
IRS990/FeesForServicesAccountingGrp/TotalAmt09560
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt04842
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0128572
IRS990/FeesForServicesOtherGrp/TotalAmt0133414
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt75.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0BONNIE SILVERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm1DANE BARCA
IRS990/Form990PartVIISectionAGrp/PersonNm2LINDA TOWNSEND
IRS990/Form990PartVIISectionAGrp/PersonNm3STEVE FOLAN
IRS990/Form990PartVIISectionAGrp/PersonNm4BENEDICTE LAST
IRS990/Form990PartVIISectionAGrp/PersonNm5MICHELLE MURRAY
IRS990/Form990PartVIISectionAGrp/PersonNm6BILL KWONG
IRS990/Form990PartVIISectionAGrp/PersonNm7SUSAN ROSE
IRS990/Form990PartVIISectionAGrp/PersonNm8KATIE SCHWARZ
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0101561
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8118000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8SCHOOL PRINC
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02001
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt027200
IRS990/FundraisingDirectExpensesAmt051324
IRS990/FundraisingGrossIncomeAmt077982
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01515216
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/FundraisingAmt04063
IRS990/InsuranceGrp/ManagementAndGeneralAmt013142
IRS990/InsuranceGrp/ProgramServicesAmt03250
IRS990/InsuranceGrp/TotalAmt020455
IRS990/InvestmentIncomeGrp/ExclusionAmt06284
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt06284
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt012
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0166508
IRS990/LandBldgEquipBasisNetGrp/BOYAmt09811
IRS990/LandBldgEquipBasisNetGrp/EOYAmt032097
IRS990/LandBldgEquipCostOrOtherBssAmt0198605
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0ARBOR BAY SCHOOL IS A K-8 SCHOOL THAT FOSTERS ACADEMIC AND SOICAL SUCCESS FOR CHILDREN WITH MILD TO MODERATE LEARNING DIFFERENCES, THROUGH MULTISENSORY AND INDIVIDUALIZED INSTURCTION.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0957800
IRS990/NetAssetsOrFundBalancesEOYAmt01033382
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt026658
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0957800
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01033382
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt014028
IRS990/OccupancyGrp/ProgramServicesAmt0126247
IRS990/OccupancyGrp/TotalAmt0140275
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt011897
IRS990/OfficeExpensesGrp/ProgramServicesAmt012025
IRS990/OfficeExpensesGrp/TotalAmt023922
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-2022
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt012689
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt027914
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt010150
IRS990/OtherEmployeeBenefitsGrp/TotalAmt050753
IRS990/OtherExpensesGrp/Desc0FUNDRAISING EXPENSE
IRS990/OtherExpensesGrp/Desc1ENRICHMENT
IRS990/OtherExpensesGrp/Desc2CURRICULUM
IRS990/OtherExpensesGrp/Desc3CLASSROOM SUPPLIES
IRS990/OtherExpensesGrp/FundraisingAmt021116
IRS990/OtherExpensesGrp/ProgramServicesAmt011332
IRS990/OtherExpensesGrp/ProgramServicesAmt15745
IRS990/OtherExpensesGrp/ProgramServicesAmt22608
IRS990/OtherExpensesGrp/TotalAmt021116
IRS990/OtherExpensesGrp/TotalAmt111332
IRS990/OtherExpensesGrp/TotalAmt25745
IRS990/OtherExpensesGrp/TotalAmt32608
IRS990/OtherLiabilitiesGrp/BOYAmt023249
IRS990/OtherLiabilitiesGrp/EOYAmt0227242
IRS990/OtherRevenueMiscGrp/Desc0TRAINING & SEMINAR REPAYMENT
IRS990/OtherRevenueMiscGrp/Desc1SALES OF LOGO WEAR & YEARBOOK
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05000
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1585
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1585
IRS990/OtherRevenueTotalAmt05585
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt082864
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0182299
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0604795
IRS990/OtherSalariesAndWagesGrp/TotalAmt0869958
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt018411
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt040505
IRS990/PayrollTaxesGrp/ProgramServicesAmt014730
IRS990/PayrollTaxesGrp/TotalAmt073646
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011301
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04364
IRS990/PrincipalOfficerNm0BONNIE SILVERMAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/BusinessCd3611710
IRS990/ProgramServiceRevenueGrp/BusinessCd4611710
IRS990/ProgramServiceRevenueGrp/Desc0PRIVATE PAY TUITION
IRS990/ProgramServiceRevenueGrp/Desc1SCHOOL DISTRICT TUITIONS
IRS990/ProgramServiceRevenueGrp/Desc2SCHOOL DISTRICT THERAPY
IRS990/ProgramServiceRevenueGrp/Desc3TAP
IRS990/ProgramServiceRevenueGrp/Desc4THERAPY
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0767008
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1548588
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt254730
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt331920
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt430664
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0767008
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1548588
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt254730
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt331920
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt430664
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ABS ORGANIZES SPECIAL AND ANNUAL EVENTS TO RAISE FUNDS AND BUILD COMMUNITY BETWEEN FAMILIES, ALUMMI AND SCHOOL SUPPORTERS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt09435
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt040906
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt036
IRS990/PYOtherExpensesAmt0396845
IRS990/PYOtherRevenueAmt061537
IRS990/PYProgramServiceRevenueAmt01313041
IRS990/PYRevenuesLessExpensesAmt0-4327
IRS990/PYSalariesCompEmpBnftPaidAmt01023002
IRS990/PYTotalExpensesAmt01419847
IRS990/PYTotalRevenueAmt01415520
IRS990/ReconcilationRevenueExpnssAmt077604
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01344736
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0202456
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0211740
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/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt032097
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0166508
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0198605
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0140598
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt151324
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt226568
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt39096
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4803
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5-1147
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTOMER DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SCHOLARSHIP LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PTO LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ACCRUED BENEFITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4ACCRUED PAYROLL TAXES - ER
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5ACCRUED PAYROLL TAXES - EE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt032097
IRS990ScheduleD/TotalLiabilityAmt0227242
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0EACH SEPTEMBER THE ORGANIZATION PUBLISHES A NOTICE IN THE SAN MATEO COUNTY TIMES THAT IT COMPLIES WITH ALL LAWS AND REGULATIONS AS PERSCRIBED BY FEDERAL AND STATE LAWS WITH RESPECT TO ITS RACIAL NONDICRIMINATION POLICIES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt027200
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt027200
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt051324
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPECIAL EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SPECIAL EVENTS:
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt060620
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt044562
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0105182
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt033420
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt044562
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt077982
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt026658
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt051324
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt051324
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ABS ORGANIZES SPECIAL AND ANNUAL EVENTS TO RAISE FUNDS AND BUILD COMMUNITY BETWEEN FAMILIES, ALUMMI AND SCHOOL SUPPORTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PRIOR TO FILING, FORM 990 IS REVIEWED BY THE ORGANIZATION'S PRESIDENT AND THE ORGANIZATION'S INTERNAL ACCOUNTANT FOR ACCURACY AND COMPLETENESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS ARE REQUIRED TO ADHERE TO CONFLICT OF INTEREST POLICIES AS STATED IN CORPORATE BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 AND RELATED DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE 1,078 ADJ CHARITY CONTRIBUTIONS 0 ADJ CY -2,023 ADJ CY DEPR T.R. VS BOOK -1,077 TOTAL -2,022
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01136151
IRS990/TotalAssetsEOYAmt01309794
IRS990/TotalAssetsGrp/BOYAmt01136151
IRS990/TotalAssetsGrp/EOYAmt01309794
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt080629
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0140047
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0305091
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0941150
IRS990/TotalFunctionalExpensesGrp/TotalAmt01386288
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0178351
IRS990/TotalLiabilitiesEOYAmt0276412
IRS990/TotalLiabilitiesGrp/BOYAmt0178351
IRS990/TotalLiabilitiesGrp/EOYAmt0276412
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0957800
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01033382
IRS990/TotalOtherProgSrvcExpenseAmt09435
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0-88174
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0-88174
IRS990/TotalProgramServiceExpensesAmt0941150
IRS990/TotalProgramServiceRevenueAmt01344736

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,309,794
Liabilities
$276,412
Net assets
$1,033,382
Revenue
$1,463,892
Expenses
$1,386,288
Net income
$77,604
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.43$0.10$1.33$1.75$1.45$0.29
2024Detailed filing. Detailed filing data is available for this year.$1.31$0.28$1.03$1.46$1.39$0.08
2023Detailed filing. Detailed filing data is available for this year.$1.14$0.18$0.96$1.42$1.42$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.19$0.19$1.00$1.48$1.22$0.27
2021Detailed filing. Detailed filing data is available for this year.$0.99$0.29$0.70$1.07$1.14$0.06
2020Detailed filing. Detailed filing data is available for this year.$0.90$0.33$0.57$1.08$1.33$0.26
2019Summary only. Only limited summary data is available for this year.$1.11$0.29$0.82$1.44$1.38$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.93$0.43$1.50$1.45$1.32$0.13
2017Summary only. Only limited summary data is available for this year.$2.43$1.01$1.42$1.57$1.03$0.54
2016Summary only. Only limited summary data is available for this year.$2.07$1.21$0.87$1.64$1.57$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.51$0.72$0.79$1.39$1.10$0.29
2014Detailed filing. Detailed filing data is available for this year.$1.07$0.57$0.50$1.07$1.35$0.28
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.10$0.78$1.54$1.36$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.18$0.60$1.37
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.60$0.20$1.15
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.52$0.05$1.03