Civic Intelligence

The Bay School of San Francisco

EIN 94-3266229 • 501(c)3 • San Francisco, CA

View Organization Page

Profile

At the bay school, we balance challenging academics and innovative thinking with a mindful approach to learning and life. Our goal is to see students unlock their individual and collective potential so they begin to realize their roles in a dynamic world.

35 Keyes AvenueSan Francisco, CA 94129

www.bayschoolsf.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

80th percentile

0.66x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

1.49x

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

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

51st percentile

5.0%

Higher net margin than 51% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

80th percentile

$700,669

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

32nd percentile

1.3%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

56th percentile

11%

Faster revenue growth than 56% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets80th percentile

Assets

Up

$73,960,904

Up $933,038 (+1.3%) from 2023

Liabilities

Down

$48,612,511

Down $973,418 (-2.0%) from 2023

Net Assets

Up

$25,348,393

Up $1,906,456 (+8.1%) from 2023

Operations
Liabilities / Revenue82nd percentileNet Margin51st percentile

Revenue

Up

$32,671,179

Up $3,242,311 (+11%) from 2023

Expenses

Up

$31,035,813

Up $3,058,511 (+11%) from 2023

Net Income

Up

$1,635,366

Up $183,800 (+13%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80M$60M$40M$20M$0Assets 2011: $12,272,732Liabilities 2011: $8,285,320Net Assets 2011: $3,987,4122011Assets 2012: $15,148,040Liabilities 2012: $10,804,801Net Assets 2012: $4,343,2392012Assets 2013: $17,685,729Liabilities 2013: $12,215,107Net Assets 2013: $5,470,6222013Assets 2014: $30,407,775Liabilities 2014: $20,015,422Net Assets 2014: $10,392,3532014Assets 2015: $32,242,922Liabilities 2015: $21,296,208Net Assets 2015: $10,946,7142015Assets 2016: $32,993,961Liabilities 2016: $21,320,871Net Assets 2016: $11,673,0902016Assets 2017: $36,428,933Liabilities 2017: $24,152,391Net Assets 2017: $12,276,5422017Assets 2018: $38,333,970Liabilities 2018: $25,276,914Net Assets 2018: $13,057,0562018Assets 2019: $37,782,748Liabilities 2019: $23,626,716Net Assets 2019: $14,156,0322019Assets 2020: $43,233,837Liabilities 2020: $28,054,975Net Assets 2020: $15,178,8622020Assets 2021: $49,226,944Liabilities 2021: $29,109,423Net Assets 2021: $20,117,5212021Assets 2022: $53,134,282Liabilities 2022: $31,373,849Net Assets 2022: $21,760,4332022Assets 2023: $73,027,866Liabilities 2023: $49,585,929Net Assets 2023: $23,441,9372023Assets 2024: $73,960,904Liabilities 2024: $48,612,511Net Assets 2024: $25,348,3932024

Highlighted filing

2024

Assets$73,960,904
Liabilities$48,612,511
Net Assets$25,348,393
Open 2024 Filing

Operations Trend

Revenue Growth56th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$40M$30M$20M$10M$0Revenue 2011: $12,133,968Expenses 2011: $11,705,163Net Income 2011: $428,8052011Expenses 2012: $12,845,8162012Expenses 2013: $13,723,7182013Revenue 2014: $19,738,419Expenses 2014: $14,816,688Net Income 2014: $4,921,7312014Revenue 2015: $16,099,160Expenses 2015: $15,479,863Net Income 2015: $619,2972015Revenue 2016: $17,584,649Expenses 2016: $16,882,438Net Income 2016: $702,2112016Revenue 2017: $17,474,411Expenses 2017: $17,027,361Net Income 2017: $447,0502017Revenue 2018: $19,395,148Expenses 2018: $18,645,775Net Income 2018: $749,3732018Revenue 2019: $21,320,591Expenses 2019: $20,315,607Net Income 2019: $1,004,9842019Revenue 2020: $22,351,822Expenses 2020: $21,385,248Net Income 2020: $966,5742020Revenue 2021: $26,652,212Expenses 2021: $22,193,677Net Income 2021: $4,458,5352021Revenue 2022: $28,392,577Expenses 2022: $26,097,511Net Income 2022: $2,295,0662022Revenue 2023: $29,428,868Expenses 2023: $27,977,302Net Income 2023: $1,451,5662023Revenue 2024: $32,671,179Expenses 2024: $31,035,813Net Income 2024: $1,635,3662024

Highlighted filing

2024

Revenue$32,671,179
Expenses$31,035,813
Net Income$1,635,366
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$73,960,904
Liabilities
$48,612,511
Net assets
$25,348,393
Revenue
$32,671,179
Expenses
$31,035,813
Net income
$1,635,366
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$74.0$48.6$25.3$32.7$31.0$1.64
2023Detailed filing. Detailed filing data is available for this year.$73.0$49.6$23.4$29.4$28.0$1.45
2022Detailed filing. Detailed filing data is available for this year.$53.1$31.4$21.8$28.4$26.1$2.30
2021Detailed filing. Detailed filing data is available for this year.$49.2$29.1$20.1$26.7$22.2$4.46
2020Detailed filing. Detailed filing data is available for this year.$43.2$28.1$15.2$22.4$21.4$0.97
2019Detailed filing. Detailed filing data is available for this year.$37.8$23.6$14.2$21.3$20.3$1.00
2018Detailed filing. Detailed filing data is available for this year.$38.3$25.3$13.1$19.4$18.6$0.75
2017Detailed filing. Detailed filing data is available for this year.$36.4$24.2$12.3$17.5$17.0$0.45
2016Detailed filing. Detailed filing data is available for this year.$33.0$21.3$11.7$17.6$16.9$0.70
2015Detailed filing. Detailed filing data is available for this year.$32.2$21.3$10.9$16.1$15.5$0.62
2014Detailed filing. Detailed filing data is available for this year.$30.4$20.0$10.4$19.7$14.8$4.92
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.7$12.2$5.47$13.7
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.1$10.8$4.34$12.8
2011Summary only. Only limited summary data is available for this year.$12.3$8.29$3.99$12.1$11.7$0.43
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 25, 2025
Return Version
2023v6.0
Gross Receipts
$39,429,356
Mission and Program Overview

Mission

At the bay school, we balance challenging academics and innovative thinking with a mindful approach to learning and life. Our goal is to see students unlock their individual and collective potential so they begin to realize their roles in a dynamic world.

The bay school of san francisco is an independent secondary school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$18,149,120$17,653,695▼ $495,425
Investments in Publicly Traded Securities$21,103,751$16,448,114▼ $4,655,637
Accounts Receivable$11,038,392$11,884,842▲ $846,450
Savings and Temporary Cash Investments$2,718,262$5,288,598▲ $2,570,336
Cash and Non-Interest-Bearing Accounts$1,560,450$1,972,474▲ $412,024
Prepaid Expenses and Deferred Charges$607,619$596,553▼ $11,066
Receivables From Officers Etc$266,667$200,000▼ $66,667
Pledges and Grants Receivable$249,513$167,623▼ $81,890
Total Assets$73,027,866$73,960,904▲ $933,038
Other Assets Total$17,334,092$19,749,005▲ $2,414,913
Liabilities
Deferred Revenue$23,040,028$21,964,419▼ $1,075,609
Other Liabilities$18,388,446$19,213,075▲ $824,629
Tax Exempt Bond Liabilities$6,505,529$6,268,338▼ $237,191
Accounts Payable and Accrued Expenses$1,651,926$1,166,679▼ $485,247
Total Liabilities$49,585,929$48,612,511▼ $973,418
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$19,922,335$21,232,273▲ $1,309,938
Net Assets With Donor Restrictions$3,519,602$4,116,120▲ $596,518
Total Net Assets Fund Balance$23,441,937$25,348,393▲ $1,906,456
Total Liabilities and Net Assets / Fund Balance$73,027,866$73,960,904▲ $933,038

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$13,992,708$5,007,292$19,000,000
Leasehold Improvements$2,800,692$1,915,022$4,715,714
Equipment$745,159$1,950,865$2,696,024
Other Land Buildings$115,136-$115,136
Other Assets Org$1,740,161--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$3,232,894$65,136▲ $385,680$128,005$3,555,705
2022$2,998,961$90,160▲ $261,628$117,855$3,232,894
2021$3,429,792$115,956▼ $442,233$104,554$2,998,961
2020$2,721,289$128,046▲ $676,063$95,606$3,429,792
2019$2,606,138$71,423▲ $131,664$87,936$2,721,289
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Luke W FelkerHead of SchoolFT$535,572$165,097$700,669
Kevin RogersCfooFT$312,500$64,279$376,779
Lise SheltonAssociate Head of SchoolFT$285,475$81,066$366,541
Antoinette KellyDean of Academics and InnovationFT$215,072$46,973$262,045
Amy TalbotDirector of AdvancementFT$215,173$15,654$230,827
Dorothy JonesDean, Enrollment Mgmt & Strat. Eng.FT$184,814$29,027$213,841
Ellen BellerControllerFT$155,611$41,541$197,152
Mio BerkDean of StudentsFT$156,694$32,346$189,040

Board Members and Trustees

NameTitle
Annelise BauerBoard Chair
Nell BrancoVice Chair
Amy Metzler RitterTrustee
Arjuna CostaTrustee
Cathy ManshelTrustee
Daina ChiuTrustee
Erin GanjuTrustee
Ernie ChowTrustee
Francisco GuedezTrustee
Gaby Gucho-olivaTrustee
Ghita Harris-newtonTrustee
Jack JueTrustee
Jay GrantTrustee
Jonathan FeldmanTrustee
Karin CottermanTrustee
Kathleen PattersonTrustee
Lilian WanTrustee
Lisa AquinoTrustee
Lora BlumTrustee
Margaret PozaTrustee
Mark JamisonTrustee
Sara SullivanTrustee
Stephen HibbardTrustee
Tejal PatelTrustee
Wendy HolcombeTrustee
Shernice LazareSecretary
Eric AltTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Real School Lunch INCFood ServicePO BOX 29116, San Francisco, CA 94129$1,334,499
Hbm - Hines Building MaintenanceJanitorial And Maintenance91 LOST LAKE LANE, Campbell, CA 95008$599,164
Oliver & CompanyConstruction Contractor1300 SOUTH 51ST ST, Richmond, CA 94804$588,874
Zum Services INCTransportation ServicesPO BOX 103448, Pasadena, CA 91189$356,668
Knowing Technologies LLCInformation Technology Consultants660 PRICE AVE UNIT C, Redwood City, CA 94063$116,789
Revenue and Support

Revenue Composition

Contributions and Grants
$4,141,719
Program Service Revenue
$27,655,133
Investment Income
$996,703
Other Revenue
$-122,376
All Other Contributions
$2,024,417
Change in Net Assets
$1,635,366

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded16$276,292Publicly Traded Exchange
Other Non Cash Contri Table1$515Comparable Sales
Total Noncash Contributions17$276,807-

Audited Revenue Reconciliation

Revenue per Audited Statements
$27,996,094
Revenue Not Reported on Financial Statements
$4,675,085
Revenue Not Reported on Form 990
$271,090
Other Revenue Adjustments
$4,675,085
Total Revenue per Audited Statements
$28,267,184
Total Revenue per Form 990
$32,671,179
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$16,972,604
Other Expenses$9,388,124
Grants and Similar Amounts Paid$4,675,085
Total Fundraising Expense$1,736,301
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$10,789,429$686,719$760,778$12,236,926
Grants to Domestic Individuals$4,675,085--$4,675,085
Occupancy$2,586,782$151,288$166,825$2,904,895
Current Officers, Directors, Trustees, and Key Employees$730,747$676,884$243,765$1,651,396
Other Employee Benefits$1,241,576$118,206$102,934$1,462,716
Depreciation Depletion$1,076,104$72,952$80,444$1,229,500
Payroll Taxes$816,167$93,249$70,582$979,998
All Other Expenses$772,827$23,154$76,513$872,494
Pension Plan Contributions$557,299$39,919$44,350$641,568
Information Technology$343,129$14,096$47,176$404,401
Other Expenses$360,912$514$45,734$360,912
Fees for Services Other$278,559$46,927$15,315$340,801
Insurance$209,809$16,231$15,946$241,986
Office Expenses$134,236$39,890$37,410$211,536
Interest$11,672$194,213$873$206,758
Fees for Services Legal-$192,983-$192,983
Conferences and Meetings$140,555$27,037$25,062$192,654
Fees for Services Accounting-$190,663-$190,663
Advertising$64,960$2,353$2,594$69,907
Travel$22,141--$22,141
Total Functional Expenses$26,712,234$2,587,278$1,736,301$31,035,813

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$31,035,813
Expenses per Audited Statements$26,360,728
Total Expenses per Audited Statements$26,360,728
Expenses Not Reported on Financial Statements$4,675,085
Other Expense Adjustments$4,675,085
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$148,874
Fundraising Gross Income$12,775
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bay Splash$389,916$12,775$8,098$4,677
Total Events$389,916$12,775$148,874$-136,099
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$266,667$200,000▼ $66,667
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$18,846,940
Finance Lease Liabilities$366,135

Bond Issues

BondIssuerIssuedIssue PricePurpose
ACalifornia Infrastructure and Economic Development Bank2022-03-10$6,965,000Refinance prior bond issued

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$6,965,000$5,392,384$550,219$96,276

Bond Financing Compliance

No rebate due
No
Rebate not yet due
Yes
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
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 B, Line 11B

“The board of trustees passed a resolution to authorize the audit committee to approve the form 990. The audit committee held a special meeting to review the form 990 and provided a public disclosure copy of the form 990 for all board members to review prior to filing. However, the organization will also make the full 990 draft accessible to the board of trustees upon request.”

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

“The coi policy covers the bay school of san francisco's trustees and officers or their related persons. The trustees and officers are expected to make a full disclosure should a potential conflict of interest arise. All board members will be notified in writing should any conflict of interest be identified. The board will follow the procedures in section 5233 of the california corporations code if a trustee is found to be an interested trustee. The chair of the audit committee distributes the policy to all of the trustees for their signature on an annual basis.”

Form 990, Part VI, Section B, Line 15

“The board of trustees delegated its authority to review and establish compensation for the head of school to the executive committee of the board. The chair of the board, as chair of the executive committee, undertook a review of publicly available information regarding head compensation for selected peer schools. In addition, information from nais and cais are also reviewed. Other key employee compensation was reviewed by the executive committee of the board.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request for the same period of time set forth in sec. 6104(d) of the code.”

Filing and Contact Details

Filer

Filer Name
The Bay School of San Francisco
EIN
94-3266229
Phone
4155615800
Address
35 KEYES AVENUE, SAN FRANCISCO, CA 94129

Signing Officer

Name
Kevin Rogers
Title
Cfoo
Phone
4155615800
Signed
2025-04-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Luke W Felker
Formed
2004
Legal Domicile
CA
Voting Board Members
27
Independent Board Members
27
Employees
189
Volunteers
170

Preparer

Firm
Armanino Advisory LLC
Address
2700 CAMINO RAMON STE 350, SAN RAMON, CA 94583-5004
Preparer
Katy Brown
Phone
9257902600
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Losses on uncollectible pledges -10,000.”

Financial Statement Notes

PART V, LINE 4:

“The school budgets a portion of the endowment investment income to help fund the operations of the school. Net assets with donor restrictions, that are perpetual in nature, are to be held in perpetuity as endowments, the income of which is available for educational, faculty and general purposes.”

PART X, LINE 2:

“The school is a qualified organization exempt from federal income and california franchise taxes under the provisions of sections 501(c)(3) of the internal revenue code ("irc") and 23701(d) of the california revenue and taxation code, respectively. The school has evaluated its current tax positions and has concluded that as of june 30, 2024, the school does not have any significant uncertain tax positions for which a reserve would be necessary.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Losses on uncollectible pledges -10,000.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“FINANCIAL AID 4,675,085.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“FINANCIAL AID 4,675,085.”

Raw XML AppendixShowing 400 of 1,035 raw XML fields

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

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IRS990/ActivitiesConductedPrtshpInd00
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IRS990/Desc0THE BAY SCHOOL OF SAN FRANCISCO IS AN INDEPENDENT COLLEGE PREPARATORY SECONDARY SCHOOL SERVING APPROXIMATELY 444 STUDENTS FROM THE BAY AREA DURING A SCHOOL YEAR OF APPROXIMATELY 185 SCHOOL DAYS.
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