Civic Intelligence

Baypoint Preparatory Academy

990 • Fiscal year 2020 • EIN 47-4018061

Jul 01, 2019 to Jun 30, 2020 • Filed on Mar 24, 2021

520 E Carmel StreetSan Marcos, CA 92078

(760) 203-4383

Siviq Scores

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

Liabilities / Assets

88th percentile

0.83x

Higher debt load relative to assets than 88% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

58th percentile

0.29x

Higher debt load relative to revenue than 58% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

41st percentile

1.1%

Higher net margin than 41% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

81st percentile

$225,933

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

89th percentile

54%

Faster asset growth than 89% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

32nd percentile

-7.4%

Faster revenue growth than 32% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Up

$2,085,409

Up $728,727 (+54%) from 2019

Net Assets

Up

$346,173

Up $66,416 (+24%) from 2019

Liabilities

Up

$1,739,236

Up $662,311 (+62%) from 2019

Revenue

Down

$6,082,307

Down $487,119 (-7.4%) from 2019

Expenses

Down

$6,015,891

Down $1,290,442 (-18%) from 2019

Net Income

Up

$66,416

Up $803,323 (+109%) from 2019

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2016: $708,732Liabilities 2016: $337,738Net Assets 2016: $370,9942016Assets 2017: $1,364,342Liabilities 2017: $645,394Net Assets 2017: $718,9482017Assets 2018: $1,844,202Liabilities 2018: $718,982Net Assets 2018: $1,125,2202018Assets 2019: $1,356,682Liabilities 2019: $1,076,925Net Assets 2019: $279,7572019Assets 2020: $2,085,409Liabilities 2020: $1,739,236Net Assets 2020: $346,1732020Assets 2021: $2,881,122Liabilities 2021: $1,861,065Net Assets 2021: $1,020,0572021Assets 2022: $4,129,206Liabilities 2022: $2,622,720Net Assets 2022: $1,506,4862022Assets 2023: $7,072,553Liabilities 2023: $5,468,843Net Assets 2023: $1,603,7102023Assets 2024: $11,313,901Liabilities 2024: $9,189,017Net Assets 2024: $2,124,8842024

Highlighted filing

2020

Assets$2,085,409
Liabilities$1,739,236
Net Assets$346,173

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2016: $2,797,797Expenses 2016: $2,426,803Net Income 2016: $370,9942016Revenue 2017: $3,987,337Expenses 2017: $3,639,383Net Income 2017: $347,9542017Revenue 2018: $4,617,708Expenses 2018: $4,211,436Net Income 2018: $406,2722018Revenue 2019: $6,569,426Expenses 2019: $7,306,333Net Income 2019: -$736,9072019Revenue 2020: $6,082,307Expenses 2020: $6,015,891Net Income 2020: $66,4162020Revenue 2021: $2,973,711Expenses 2021: $2,299,827Net Income 2021: $673,8842021Revenue 2022: $3,332,626Expenses 2022: $2,846,197Net Income 2022: $486,4292022Revenue 2023: $3,347,572Expenses 2023: $3,250,348Net Income 2023: $97,2242023Revenue 2024: $4,103,959Expenses 2024: $3,593,265Net Income 2024: $510,6942024

Highlighted filing

2020

Revenue$6,082,307
Expenses$6,015,891
Net Income$66,416
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Mar 24, 2021
Return Version
2019v5.2
Gross Receipts
$6,082,307
Mission and Program Overview

Mission

Our mission at baypoint preparatory academy is to educate k-12 students through a rigorous college prep curriculum in a flexible, student-centered learning environment.

Baypoint preparatory academy is a charter school serving kindergarten to 12th grade students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$794,494$934,559▲ $140,065
Cash and Non-Interest-Bearing Accounts$172,312$496,109▲ $323,797
Savings and Temporary Cash Investments$13,565$384,916▲ $371,351
Land, Buildings, and Equipment, Net$258,412$172,463▼ $85,949
Prepaid Expenses and Deferred Charges$66,481$45,944▼ $20,537
Total Assets$1,356,682$2,085,409▲ $728,727
Other Assets Total$51,418$51,418→ $0
Liabilities
Unsecured Notes Loans Payable$150,004$1,075,142▲ $925,138
Accounts Payable and Accrued Expenses$522,010$496,111▼ $25,899
Other Liabilities$404,911$167,983▼ $236,928
Total Liabilities$1,076,925$1,739,236▲ $662,311
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$240,237$346,173▲ $105,936
Net Assets With Donor Restrictions$39,520$0▼ $39,520
Total Net Assets Fund Balance$279,757$346,173▲ $66,416
Total Liabilities and Net Assets / Fund Balance$1,356,682$2,085,409▲ $728,727

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$140,768$6,620$147,388
Equipment$20,981$12,146$33,127
Other Land Buildings$10,714$2,679$13,393
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nancy SpencerExecutive DirectorFT$180,720$45,213$225,933
Frank OgwaroChief Executive OfficerFT$150,000$10,236$160,236

Board Members and Trustees

NameTitle
Nathan LimjocoBoard Chair
Erin GorenceMember
Gina CampbellMember
Reyna GomezMember
Stephanie LongSecretary
Tuesday GrayTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Cornerstone ChurchRents26089 GIRARD ST, Hemet, CA 92544$263,125
520 E Carmel Drive LLCRents1110 TORREY PINES RD SUITE D, La Jolla, CA 92037$188,718
Linda Vista Properties LLCRents1203 COUNTRYWOOD LANE, Vista, CA 92081$120,367
Revenue and Support

Revenue Composition

Contributions and Grants
$6,065,734
Program Service Revenue
$0
Investment Income
$833
Other Revenue
$15,740
All Other Contributions
$14,411
Change in Net Assets
$66,416

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,082,307
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$6,082,307
Total Revenue per Form 990
$6,082,307
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,805,421
Other Expenses$2,210,470
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,485,173$226,079-$2,711,252
Occupancy$1,033,949$151,620-$1,185,569
Other Employee Benefits$469,608$44,821-$514,429
Current Officers, Directors, Trustees, and Key Employees$296,404$57,216-$353,620
Fees for Services Other$177,025$160,801-$337,826
Payroll Taxes$205,535$20,585-$226,120
Office Expenses$160,083$5,023-$165,106
All Other Expenses$106,314$31,893-$138,207
Interest-$115,365-$115,365
Other Expenses$77,388$6,427-$83,815
Fees for Services Management-$50,012-$50,012
Insurance-$47,588-$47,588
Travel$21,839--$21,839
Fees for Services Accounting-$20,105-$20,105
Fees for Services Legal-$18,859-$18,859
Depreciation Depletion-$15,924-$15,924
Information Technology$9,205$1,050-$10,255
Total Functional Expenses$5,042,523$973,368$0$6,015,891

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,015,891
Total Expenses per Audited Statements$6,015,891
Total Expenses per Form 990$6,015,891
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Factored Receivables$102,900
Deferred Rent Liability$65,083
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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 6

The bay group, a california nonprofit pubic benefit corporation, is the sole statutory member of the organization.

Form 990, Part VI, Section A, Line 8B

The organization does not have a committee to act on behalf of the board.

Form 990, Part VI, Section B, Line 11B

The form 990 is prepared by the organization's outside public accounting firm based on information provided by management. Once a draft of the return is available, it is reviewed by management with any changes or revisions incorporated into the filing. The revised return is then submitted to the board of directors for their review and approval prior to submitting to the irs.

Form 990, Part VI, Section B, Line 12C

The officers, directors, and trustees all sign the conflict of interest policy on an annual basis and are required to disclose all potential conflict of interests. The board reviews any conflicts presented by interested parties. The president appoints a disinterested person or committee to investigate the transaction in question and report findings to the board. Alternatives to the proposed transaction are identified and compared to the proposed transaction. The board votes on the most beneficial option for the organization. If the board has reason to believe an interested person has failed to disclose the potential conflict, the board will investigate further and if necessary, take appropriate disciplinary and corrective action.

Form 990, Part VI, Section B, Line 15

Human resources performs market research based on industry and size when determining compensation for officers or key employees of the organization. The board reviews and approves the compensation amounts.

Form 990, Part VI, Section C, Line 19

The documents are readily available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Baypoint Preparatory Academy
EIN
47-4018061
Phone
7602034383
Address
520 E CARMEL STREET, SAN MARCOS, CA 92078
Doing Business As
Baypoint Preparatory Academy

Signing Officer

Name
Frank Ogwaro
Title
CEO
Phone
7602034383
Signed
2021-03-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Ogwaro
Formed
2015
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
126
Volunteers
34

Preparer

Firm
Cliftonlarsonallen Llp
Address
2210 EAST ROUTE 66, GLENDORA, CA 91740
Preparer
Wade Mcmullen
Phone
6268577300
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The academy is a non-profit entity exempt from the payment of income taxes under internal revenue code section 501(c)(3) and california revenue and taxation code section 23701d. Accordingly, no provision has been made for income taxes. Management has determined that all income tax positions are more likely than not of being sustained upon potential audit or examination; therefore, no disclosures of uncertain income tax positions are required. The academy is subject to income tax on net income that is derived from business activities that are unrelated to the exempt purposes. The academy files informational returns in the u.s. Federal jurisdiction, and the state of california.

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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/Desc0OPERATES A CHARTER SCHOOL SERVING K-12 OPEN TO THE SURROUNDING COMMUNITY. BPA IS COMMITTED TO PROVIDING AN INTIMATE, FRIENDLY ACADEMIC ENVIRONMENT THAT RECOGNIZES AND VALUES A STUDENT'S UNIQUE LEARNING PROFILE, DEFINES CLEAR EXPECTATIONS, SETS APPROPRIATE YET CHALLENGING GOALS, AND CELEBRATES THE ACHIEVEMENT OF THESE GOALS. DURING THE YEAR ENDED JUNE 30, 2020, THE SCHOOL SERVED APPROXIMATELY 500 STUDENTS AND HAD A TOTAL OF 180 INSTRUCTIONAL DAYS.
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IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0240237
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0346173
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0151620
IRS990/OccupancyGrp/ProgramServicesAmt01033949
IRS990/OccupancyGrp/TotalAmt01185569
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05023
IRS990/OfficeExpensesGrp/ProgramServicesAmt0160083
IRS990/OfficeExpensesGrp/TotalAmt0165106
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt051418
IRS990/OtherAssetsTotalGrp/EOYAmt051418
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt044821
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0469608
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0514429
IRS990/OtherExpensesGrp/Desc0INSTRUCTIONAL MATERIALS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06427
IRS990/OtherExpensesGrp/ProgramServicesAmt077388
IRS990/OtherExpensesGrp/TotalAmt083815
IRS990/OtherLiabilitiesGrp/BOYAmt0404911
IRS990/OtherLiabilitiesGrp/EOYAmt0167983
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0DAYCARE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt015740
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt015740
IRS990/OtherRevenueTotalAmt015740
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0226079
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02485173
IRS990/OtherSalariesAndWagesGrp/TotalAmt02711252
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt020585
IRS990/PayrollTaxesGrp/ProgramServicesAmt0205535
IRS990/PayrollTaxesGrp/TotalAmt0226120
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0794494
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0934559
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt066481
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt045944
IRS990/PrincipalOfficerNm0FRANK OGWARO
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt06517479
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0985
IRS990/PYOtherExpensesAmt02944388
IRS990/PYOtherRevenueAmt050962
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-736907
IRS990/PYSalariesCompEmpBnftPaidAmt04361945
IRS990/PYTotalExpensesAmt07306333
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06569426
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt066416
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt015740
IRS990/SavingsAndTempCashInvstGrp/BOYAmt013565
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0384916
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0140768
IRS990ScheduleD/BuildingsGrp/DepreciationAmt06620
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0147388
IRS990ScheduleD/EquipmentGrp/BookValueAmt020981
IRS990ScheduleD/EquipmentGrp/DepreciationAmt012146
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt033127
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt06015891
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010714
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02679
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013393
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt065083
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1102900
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED RENT LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FACTORED RECEIVABLES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt06082307
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ACADEMY IS A NON-PROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE ACADEMY IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. THE ACADEMY FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION, AND THE STATE OF CALIFORNIA.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0172463
IRS990ScheduleD/TotalExpensesPerForm990Amt06015891
IRS990ScheduleD/TotalLiabilityAmt0167983
IRS990ScheduleD/TotalRevenuePerForm990Amt06082307
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06082307
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06015891
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL PUBLICIZES ITS POLICY IN ITS REGISTRATION MATERIALS AND DOCUMENTS USED TO SOLICIT STUDENTS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT PROVIDE SCHOLARSHIPS OR FINANCIAL ASSISTANCE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL PRINCIPALLY FUNDED BY CALIFORNIA AND FEDERAL MONIES RECEIVED THROUGH THE CALIFORNIA DEPARTMENT OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0180720
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1150000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt012500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt17500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt032713
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt12736
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0NANCY SPENCER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1FRANK OGWARO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CHIEF EXECUTIVE OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0225933
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1160236
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BAY GROUP, A CALIFORNIA NONPROFIT PUBIC BENEFIT CORPORATION, IS THE SOLE STATUTORY MEMBER OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT HAVE A COMMITTEE TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE RETURN IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT WITH ANY CHANGES OR REVISIONS INCORPORATED INTO THE FILING. THE REVISED RETURN IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO SUBMITTING TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE OFFICERS, DIRECTORS, AND TRUSTEES ALL SIGN THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS AND ARE REQUIRED TO DISCLOSE ALL POTENTIAL CONFLICT OF INTERESTS. THE BOARD REVIEWS ANY CONFLICTS PRESENTED BY INTERESTED PARTIES. THE PRESIDENT APPOINTS A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE THE TRANSACTION IN QUESTION AND REPORT FINDINGS TO THE BOARD. ALTERNATIVES TO THE PROPOSED TRANSACTION ARE IDENTIFIED AND COMPARED TO THE PROPOSED TRANSACTION. THE BOARD VOTES ON THE MOST BENEFICIAL OPTION FOR THE ORGANIZATION. IF THE BOARD HAS REASON TO BELIEVE AN INTERESTED PERSON HAS FAILED TO DISCLOSE THE POTENTIAL CONFLICT, THE BOARD WILL INVESTIGATE FURTHER AND IF NECESSARY, TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4HUMAN RESOURCES PERFORMS MARKET RESEARCH BASED ON INDUSTRY AND SIZE WHEN DETERMINING COMPENSATION FOR OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION. THE BOARD REVIEWS AND APPROVES THE COMPENSATION AMOUNTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE DOCUMENTS ARE READILY AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01

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