Civic Intelligence

Baypoint Preparatory Academy

990 • Fiscal year 2021 • EIN 47-4018061

Jul 01, 2020 to Jun 30, 2021 • Filed on Apr 06, 2022

Organization ProfileBAYPOINTPREP.ORG
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

0.65x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

82nd percentile

0.63x

Higher debt load relative to revenue than 82% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

66th percentile

23%

Higher net margin than 66% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

86th percentile

$159,907

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

82nd percentile

38%

Faster asset growth than 82% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

5th percentile

-51%

Faster revenue growth than 5% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$2,881,122

Up $795,713 (+38%) from 2020

Net Assets

Up

$1,020,057

Up $673,884 (+195%) from 2020

Liabilities

Up

$1,861,065

Up $121,829 (+7.0%) from 2020

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin66th percentile

Revenue

Down

$2,973,711

Down $3,108,596 (-51%) from 2020

Expenses

Down

$2,299,827

Down $3,716,064 (-62%) from 2020

Net Income

Up

$673,884

Up $607,468 (+915%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth82nd percentile

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

2021

Assets$2,881,122
Liabilities$1,861,065
Net Assets$1,020,057
Open 2021 Filing

Operations Trend

Revenue Growth5th percentile

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

2021

Revenue$2,973,711
Expenses$2,299,827
Net Income$673,884
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Apr 6, 2022
Return Version
2020v4.2
Gross Receipts
$2,973,711
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 8th grade students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$172,463$1,047,006▲ $874,543
Pledges and Grants Receivable$934,559$862,528▼ $72,031
Cash and Non-Interest-Bearing Accounts$496,109$831,191▲ $335,082
Prepaid Expenses and Deferred Charges$45,944$45,977▲ $33
Savings and Temporary Cash Investments$384,916$43,002▼ $341,914
Total Assets$2,085,409$2,881,122▲ $795,713
Other Assets Total$51,418$51,418→ $0
Liabilities
Unsecured Notes Loans Payable$1,075,142$834,650▼ $240,492
Accounts Payable and Accrued Expenses$496,111$784,033▲ $287,922
Other Liabilities$167,983$242,382▲ $74,399
Total Liabilities$1,739,236$1,861,065▲ $121,829
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$346,173$971,798▲ $625,625
Net Assets With Donor Restrictions-$48,259-
Total Net Assets Fund Balance$346,173$1,020,057▲ $673,884
Total Liabilities and Net Assets / Fund Balance$2,085,409$2,881,122▲ $795,713

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$995,329$78,679$1,074,008
Equipment$22,391$24,129$46,520
Other Land Buildings$29,286-$29,286
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Frank OgwaroChief Executive OfficerFT$150,000$9,907$159,907

Board Members and Trustees

NameTitle
Nathan LimjocoBoard Chair
Galel FajardoMember
Gina CampbellMember
Reyna GomezMember
Stephanie LongSecretary
Nicole YargeauTreasurer
Tuesday GrayTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
520 E Carmel Drive LLCRents1110 TORREY PINES RD SUITE D, La Jolla, CA 92037$403,348
Cornerstone ChurchRents26089 GIRARD ST, Hemet, CA 92544$250,148
Revenue and Support

Revenue Composition

Contributions and Grants
$2,951,851
Program Service Revenue
$0
Investment Income
$4,978
Other Revenue
$16,882
Change in Net Assets
$673,884

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,973,711
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,973,711
Total Revenue per Form 990
$2,973,711
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,150,315
Salaries, Compensation, and Employee Benefits$1,149,512
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$633,119$129,200-$762,319
Occupancy$715,029$377-$715,406
Other Employee Benefits$133,203$26,967-$160,170
Current Officers, Directors, Trustees, and Key Employees$133,405$25,410-$158,815
Fees for Services Other$25,170$105,080-$130,250
Depreciation Depletion-$81,363-$81,363
All Other Expenses$61,410$9,559-$70,969
Payroll Taxes$56,754$11,454-$68,208
Other Expenses$55,754--$55,754
Insurance-$35,911-$35,911
Fees for Services Accounting-$20,370-$20,370
Fees for Services Management-$14,615-$14,615
Fees for Services Legal-$14,418-$14,418
Information Technology$6,567$815-$7,382
Interest-$3,483-$3,483
Travel$394--$394
Total Functional Expenses$1,820,805$479,022$0$2,299,827

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,299,827
Total Expenses per Audited Statements$2,299,827
Total Expenses per Form 990$2,299,827
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
Deferred Rent Liability$242,382
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
Executive Director
Phone
7602034383
Signed
2022-04-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Ogwaro
Formed
2015
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
84
Volunteers
6

Preparer

Firm
Cliftonlarsonallen Llp
Address
2210 EAST ROUTE 66, GLENDORA, CA 91740
Preparer
Mei-li Huang
Phone
6268577300
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process did not change from the prior year.”

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 an exempt school return and applicable unrelated business income tax return in the u.s. Federal jurisdiction and with the california franchise tax board.”

Raw XML AppendixShowing 400 of 462 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0496111
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0784033
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0BAYPOINT PREPARATORY ACADEMY IS A CHARTER SCHOOL SERVING KINDERGARTEN TO 8TH GRADE STUDENTS.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt09559
IRS990/AllOtherExpensesGrp/ProgramServicesAmt061410
IRS990/AllOtherExpensesGrp/TotalAmt070969
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0FRANK OGWARO
IRS990/BooksInCareOfDetail/PhoneNum07602034383
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0520 E CARMEL ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0SAN MARCOS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092078
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0496109
IRS990/CashNonInterestBearingGrp/EOYAmt0831191
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt02
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt025410
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0133405
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0158815
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0403348
IRS990/ContractorCompensationGrp/CompensationAmt1250148
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt01110 TORREY PINES RD SUITE D
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt126089 GIRARD ST
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0LA JOLLA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1HEMET
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd092037
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd192544
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0520 E CARMEL DRIVE LLC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1CORNERSTONE CHURCH
IRS990/ContractorCompensationGrp/ServicesDesc0RENTS
IRS990/ContractorCompensationGrp/ServicesDesc1RENTS
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02951851
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt04978
IRS990/CYOtherExpensesAmt01150315
IRS990/CYOtherRevenueAmt016882
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0673884
IRS990/CYSalariesCompEmpBnftPaidAmt01149512
IRS990/CYTotalExpensesAmt02299827
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02973711
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt081363
IRS990/DepreciationDepletionGrp/TotalAmt081363
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, 2021, THE SCHOOL SERVED APPROXIMATELY 151 STUDENTS AND HAD A TOTAL OF 179 INSTRUCTIONAL DAYS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0BAYPOINT PREPARATORY ACADEMY
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt048259
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt084
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01820805
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt020370
IRS990/FeesForServicesAccountingGrp/TotalAmt020370
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt014418
IRS990/FeesForServicesLegalGrp/TotalAmt014418
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt014615
IRS990/FeesForServicesManagementGrp/TotalAmt014615
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0105080
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt025170
IRS990/FeesForServicesOtherGrp/TotalAmt0130250
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt79907
IRS990/Form990PartVIISectionAGrp/PersonNm0NATHAN LIMJOCO
IRS990/Form990PartVIISectionAGrp/PersonNm1NICOLE YARGEAU
IRS990/Form990PartVIISectionAGrp/PersonNm2STEPHANIE LONG
IRS990/Form990PartVIISectionAGrp/PersonNm3TUESDAY GRAY
IRS990/Form990PartVIISectionAGrp/PersonNm4GALEL FAJARDO
IRS990/Form990PartVIISectionAGrp/PersonNm5REYNA GOMEZ
IRS990/Form990PartVIISectionAGrp/PersonNm6GINA CAMPBELL
IRS990/Form990PartVIISectionAGrp/PersonNm7FRANK OGWARO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt7150000
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/TitleTxt0BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7CHIEF EXECUTIVE OFFICER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02015
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GovernmentGrantsAmt02951851
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02973711
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0815
IRS990/InformationTechnologyGrp/ProgramServicesAmt06567
IRS990/InformationTechnologyGrp/TotalAmt07382
IRS990/InsuranceGrp/ManagementAndGeneralAmt035911
IRS990/InsuranceGrp/TotalAmt035911
IRS990/InterestGrp/ManagementAndGeneralAmt03483
IRS990/InterestGrp/TotalAmt03483
IRS990/InvestmentIncomeGrp/ExclusionAmt04978
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04978
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt020
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0102808
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0172463
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01047006
IRS990/LandBldgEquipCostOrOtherBssAmt01149814
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0OUR MISSION AT BAYPOINT PREPARATORY ACADEMY IS TO EDUCATE K-12 STUDENTS THROUGH A RIGOROUS COLLEGE PREP CURRICULUM IN A FLEXIBLE, STUDENT-CENTERED LEARNING ENVIRONMENT.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0346173
IRS990/NetAssetsOrFundBalancesEOYAmt01020057
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0346173
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0971798
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0377
IRS990/OccupancyGrp/ProgramServicesAmt0715029
IRS990/OccupancyGrp/TotalAmt0715406
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt051418
IRS990/OtherAssetsTotalGrp/EOYAmt051418
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt026967
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0133203
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0160170
IRS990/OtherExpensesGrp/Desc0INSTRUCTIONAL MATERIALS
IRS990/OtherExpensesGrp/ProgramServicesAmt055754
IRS990/OtherExpensesGrp/TotalAmt055754
IRS990/OtherLiabilitiesGrp/BOYAmt0167983
IRS990/OtherLiabilitiesGrp/EOYAmt0242382
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER REFUNDS
IRS990/OtherRevenueMiscGrp/Desc1OTHER REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt013646
IRS990/OtherRevenueMiscGrp/ExclusionAmt13236
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt013646
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt13236
IRS990/OtherRevenueTotalAmt016882
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0129200
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0633119
IRS990/OtherSalariesAndWagesGrp/TotalAmt0762319
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011454
IRS990/PayrollTaxesGrp/ProgramServicesAmt056754
IRS990/PayrollTaxesGrp/TotalAmt068208
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0934559
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0862528
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt045944
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt045977
IRS990/PrincipalOfficerNm0FRANK OGWARO
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt06065734
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0833
IRS990/PYOtherExpensesAmt02210470
IRS990/PYOtherRevenueAmt015740
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt066416
IRS990/PYSalariesCompEmpBnftPaidAmt03805421
IRS990/PYTotalExpensesAmt06015891
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06082307
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0673884
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0384916
IRS990/SavingsAndTempCashInvstGrp/EOYAmt043002
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0995329
IRS990ScheduleD/BuildingsGrp/DepreciationAmt078679
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01074008
IRS990ScheduleD/EquipmentGrp/BookValueAmt022391
IRS990ScheduleD/EquipmentGrp/DepreciationAmt024129
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt046520
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02299827
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt029286
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt029286
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0242382
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED RENT LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02973711
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 AN EXEMPT SCHOOL RETURN AND APPLICABLE UNRELATED BUSINESS INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE CALIFORNIA FRANCHISE TAX BOARD.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01047006
IRS990ScheduleD/TotalExpensesPerForm990Amt02299827
IRS990ScheduleD/TotalLiabilityAmt0242382
IRS990ScheduleD/TotalRevenuePerForm990Amt02973711
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02973711
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02299827
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/BaseCompensationFilingOrgAmt0150000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt07500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt02407
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0FRANK OGWARO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHIEF EXECUTIVE OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0159907
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
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/ExplanationTxt6THE PROCESS DID NOT CHANGE FROM THE PRIOR YEAR.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02085409
IRS990/TotalAssetsEOYAmt02881122
IRS990/TotalAssetsGrp/BOYAmt02085409
IRS990/TotalAssetsGrp/EOYAmt02881122
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt02951851
IRS990/TotalEmployeeCnt084
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0479022
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01820805
IRS990/TotalFunctionalExpensesGrp/TotalAmt02299827
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01739236
IRS990/TotalLiabilitiesEOYAmt01861065
IRS990/TotalLiabilitiesGrp/BOYAmt01739236
IRS990/TotalLiabilitiesGrp/EOYAmt01861065

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,881,122
Liabilities
$1,861,065
Net assets
$1,020,057
Revenue
$2,973,711
Expenses
$2,299,827
Net income
$673,884
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$11.3$9.19$2.12$4.10$3.59$0.51
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.07$5.47$1.60$3.35$3.25$0.10
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.13$2.62$1.51$3.33$2.85$0.49
2021Detailed filing. Detailed filing data is available for this year.$2.88$1.86$1.02$2.97$2.30$0.67
2020Detailed filing. Detailed filing data is available for this year.$2.09$1.74$0.35$6.08$6.02$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$1.08$0.28$6.57$7.31$0.74
2018Detailed filing. Detailed filing data is available for this year.$1.84$0.72$1.13$4.62$4.21$0.41
2017Detailed filing. Detailed filing data is available for this year.$1.36$0.65$0.72$3.99$3.64$0.35
2016Summary only. Only limited summary data is available for this year.$0.71$0.34$0.37$2.80$2.43$0.37