Civic Intelligence

The Bay School

EIN 94-3313535 • 501(c)3 • Santa Cruz, CA

Profile

Founded in 1998, the bay school's mission is to provide scientifically based educational services and to contribute to research that serves children with autism. The year- round school provides services for children ages 5 to 21 regardless of race, national or ethnic origin, gender or religion.

1026 Capitola RoadSanta Cruz, CA 95062

www.thebayschool.org

Siviq Scores

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

Liabilities / Assets

88th percentile

0.75x

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

501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

88th percentile

1.38x

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

501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

21st percentile

-9.2%

Higher net margin than 21% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

95th percentile

87%

Faster asset growth than 95% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

64th percentile

15%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Down

$5,664,722

Down $3,030,432 (-35%) from 2023

Liabilities

Down

$3,783,835

Down $2,720,587 (-42%) from 2023

Net Assets

Down

$1,880,887

Down $309,845 (-14%) from 2023

Revenue

Up

$5,166,064

Up $439,470 (+9.3%) from 2023

Expenses

Up

$5,475,909

Up $314,585 (+6.1%) from 2023

Net Income

Up

-$309,845

Up $124,885 (+29%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $1,876,600Liabilities 2011: $156,760Net Assets 2011: $1,719,8402011Assets 2012: $2,453,115Liabilities 2012: $438,623Net Assets 2012: $2,014,4922012Assets 2013: $2,881,278Liabilities 2013: $659,113Net Assets 2013: $2,222,1652013Assets 2014: $2,573,430Liabilities 2014: $189,170Net Assets 2014: $2,384,2602014Assets 2015: $2,713,241Liabilities 2015: $197,530Net Assets 2015: $2,515,7112015Assets 2016: $2,624,424Liabilities 2016: $142,736Net Assets 2016: $2,481,6882016Assets 2017: $3,086,881Liabilities 2017: $262,328Net Assets 2017: $2,824,5532017Assets 2018: $3,641,323Liabilities 2018: $423,368Net Assets 2018: $3,217,9552018Assets 2019: $3,752,866Liabilities 2019: $233,683Net Assets 2019: $3,519,1832019Assets 2020: $4,355,727Liabilities 2020: $759,735Net Assets 2020: $3,595,9922020Assets 2021: $4,491,891Liabilities 2021: $1,352,079Net Assets 2021: $3,139,8122021Assets 2022: $4,651,316Liabilities 2022: $2,025,854Net Assets 2022: $2,625,4622022Assets 2023: $8,695,154Liabilities 2023: $6,504,422Net Assets 2023: $2,190,7322023Assets 2024: $5,664,722Liabilities 2024: $3,783,835Net Assets 2024: $1,880,8872024

Highlighted filing

2024

Assets$5,664,722
Liabilities$3,783,835
Net Assets$1,880,887

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $3,957,943Expenses 2011: $3,639,616Net Income 2011: $318,3272011Expenses 2012: $3,769,9922012Revenue 2013: $3,863,476Expenses 2013: $3,656,486Net Income 2013: $206,9902013Revenue 2014: $4,264,394Expenses 2014: $4,102,299Net Income 2014: $162,0952014Revenue 2015: $4,551,417Expenses 2015: $4,419,966Net Income 2015: $131,4512015Revenue 2016: $4,644,671Expenses 2016: $4,678,693Net Income 2016: -$34,0222016Revenue 2017: $5,255,224Expenses 2017: $4,912,359Net Income 2017: $342,8652017Revenue 2018: $5,346,922Expenses 2018: $4,953,520Net Income 2018: $393,4022018Revenue 2019: $5,821,143Expenses 2019: $5,519,915Net Income 2019: $301,2282019Revenue 2020: $5,764,744Expenses 2020: $5,687,935Net Income 2020: $76,8092020Revenue 2021: $4,107,887Expenses 2021: $4,564,067Net Income 2021: -$456,1802021Revenue 2022: $4,109,203Expenses 2022: $4,623,553Net Income 2022: -$514,3502022Revenue 2023: $4,726,594Expenses 2023: $5,161,324Net Income 2023: -$434,7302023Revenue 2024: $5,166,064Expenses 2024: $5,475,909Net Income 2024: -$309,8452024

Highlighted filing

2024

Revenue$5,166,064
Expenses$5,475,909
Net Income-$309,845

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.66$3.78$1.88$5.17$5.48$0.31
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.70$6.50$2.19$4.73$5.16$0.43
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.65$2.03$2.63$4.11$4.62$0.51
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.49$1.35$3.14$4.11$4.56$0.46
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.36$0.76$3.60$5.76$5.69$0.08
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.75$0.23$3.52$5.82$5.52$0.30
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.64$0.42$3.22$5.35$4.95$0.39
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.09$0.26$2.82$5.26$4.91$0.34
2016Detailed filing. Detailed filing data is available for this year.$2.62$0.14$2.48$4.64$4.68$0.03
2015Detailed filing. Detailed filing data is available for this year.$2.71$0.20$2.52$4.55$4.42$0.13
2014Detailed filing. Detailed filing data is available for this year.$2.57$0.19$2.38$4.26$4.10$0.16
2013Summary only. Only limited summary data is available for this year.$2.88$0.66$2.22$3.86$3.66$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.45$0.44$2.01$3.77
2011Summary only. Only limited summary data is available for this year.$1.88$0.16$1.72$3.96$3.64$0.32
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Feb 10, 2022
Return Version
2020v4.2
Gross Receipts
$4,107,887
Mission and Program Overview

Mission

Founded in 1998, the bay school's mission is to provide scientifically based educational services and to contribute to research that serves children with autism. The year-round school provides services for children ages 5 to 22 regardless of race, national or ethnic origin, gender or religion.

To educate children with autism.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,113,193$1,840,996▲ $727,803
Accounts Receivable$1,010,132$436,546▼ $573,586
Prepaid Expenses and Deferred Charges$68,862$78,520▲ $9,658
Land, Buildings, and Equipment, Net$81,754$54,043▼ $27,711
Total Assets$4,355,727$4,491,891▲ $136,164
Other Assets Total$2,081,786$2,081,786→ $0
Liabilities
Other Liabilities$535,923$1,175,487▲ $639,564
Accounts Payable and Accrued Expenses$223,812$176,592▼ $47,220
Total Liabilities$759,735$1,352,079▲ $592,344
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,595,992$3,139,812▼ $456,180
Total Net Assets Fund Balance$3,595,992$3,139,812▼ $456,180
Total Liabilities and Net Assets / Fund Balance$4,355,727$4,491,891▲ $136,164

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$42,875$269,636$312,511
Leasehold Improvements$11,168$25,899$37,067
Other Assets Org$27,360--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Kelli LeahyAssistant SecretaryPT$84,307$84,307

Board Members and Trustees

NameTitle
Mary Lou MaloneyChairperson, Director
Neal TodrysChairperson, Director
Lauren C SolotarPresident, Director
Richard WichmannVice Chairperson, Director
Nancy NagerSecretary, Director
Edward FollenTreasurer, Director
Michael TobinTreasurer, Director
Revenue and Support

Revenue Composition

Contributions and Grants
$24,218
Program Service Revenue
$4,083,669
Investment Income
$0
Other Revenue
$0
All Other Contributions
$24,218
Change in Net Assets
$-456,180

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,107,887
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,107,887
Total Revenue per Form 990
$4,107,887
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,066,086
Other Expenses$1,497,981
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,231,572$201,352-$2,432,924
Occupancy$509,370$38,340-$547,710
Other Employee Benefits$429,361$8,762-$438,123
All Other Expenses$300,292$1,208-$301,500
Payroll Taxes$177,612$1,570-$179,182
Information Technology$51,544$3,880-$55,424
Office Expenses$38,039$3,741-$41,780
Depreciation Depletion$26,156$1,554-$27,710
Insurance$20,735$1,561-$22,296
Travel$20,627$12-$20,639
Pension Plan Contributions$15,540$317-$15,857
Fees for Services Legal$8,828--$8,828
Fees for Services Other$7,252$107-$7,359
Other Expenses$2,388$180-$2,568
Conferences and Meetings$46$4-$50
Total Functional Expenses$3,858,636$705,431$0$4,564,067

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,564,067
Total Expenses per Audited Statements$4,564,067
Total Expenses per Form 990$4,564,067
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
Due to Affiliates$1,175,487
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The may institute, inc. Is the sole member of the bay school in its organizing documents.

Form 990, Part VI, Section A, Line 7A

The may institute, inc. Is named as the sole member of the bay school in its organizing documents. The may institute's board of directors elect the bay school's board of directors. These directors are comprised of officers and directors of the may institute, inc. There are no outside directors.

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

The organization works with its independent certified public accountant to compile the form 990 and its related disclosures. The 990 is reviewed in detail with the certified public accountant and management. Its is then made available electronically or in paper form to all members of the board of directors.

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

Directors, officers, and key employees certify compliance with the conflict of interest policy annually. The certification process is supervised by the senior v.p. Of hr. Instances of disclosure of possible conflict are reported to the board's executive committee for adjudication and action.

Form 990, Part VI, Section B, Line 15

Any compensation is provided through the sole member.

Form 990, Part VI, Section C, Line 19

The bay school's financial statements are included with the may institute's financial statements, which are available through the massachusetts attorney general's division of public charities website, national data sources such as guidestar, and upon request.

Filing and Contact Details

Filer

Filer Name
The Bay School
EIN
94-3313535
Phone
8314629620
Address
1026 CAPITOLA ROAD, SANTA CRUZ, CA 95062

Signing Officer

Name
Michael Tobin
Title
Treasurer & CFO
Phone
8314629620
Signed
2022-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lauren Solotar
Formed
1998
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
4
Employees
83
Volunteers
4

Preparer

Firm
Cbiz Mhm LLC
Address
500 BOYLSTON STREET, BOSTON, MA 02116
Preparer
Brenda L Booth
Phone
6177610600
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization, including all affiliates, is exempt from income tax pursuant to section 501(c)(3) of the internal revenue code, and, accordingly, no provision for income taxes has been made in the accompanying consolidated financial statements. Given the limited taxable activities of the organization, management has concluded that disclosures related to tax provisions are not necessary. The organization accounts for the effect of any uncertain tax positions based on a "more likely than not" threshold to the recognition of the tax positions being sustained based on the technical merits of the position under scrutiny by the applicable taxing authority. If a tax position or positions are deemed to result in uncertainties of those positions, the unrecognized tax benefit is estimated based on a "cumulative probability assessment" that aggregates the estimated tax liability for all uncertain tax positions. The organization has identified its tax status as a tax-exempt entity and its determination as to its income being related or unrelated as its only significant tax positions. However, the organization has determined that such tax positions do not result in an uncertainty requiring recognition. The organization is not currently under examination by any taxing jurisdiction. The organization's federal and state tax returns are generally open for examination for three years following the date filed. Certain activities of exempt organizations unrelated to their mission may generate income that is subject to federal and state taxation as unrelated business income. As the organization's unrelated business income is de minimis, management has concluded that disclosures related to tax provisions are not necessary.

Raw XML AppendixShowing 400 of 591 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/BOYAmt0223812
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0176592
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IRS990/AccountsReceivableGrp/EOYAmt0436546
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO EDUCATE CHILDREN WITH AUTISM.
IRS990/AllOtherContributionsAmt024218
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01208
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IRS990/AllOtherExpensesGrp/TotalAmt0301500
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IRS990/Desc0THE BAY SCHOOL, A MAY CENTER SCHOOL, IS A NONPUBLIC, NONPROFIT SCHOOL DEDICATED TO PROVIDING EDUCATION AND INTERVENTION SERVICES TO INDIVIDUALS WITH AUTISM SPECTRUM DISORDERS (ASD) AND THEIR FAMILIES. IT IS ONE OF MAY INSTITUTE'S FOUR SPECIAL EDUCATION SCHOOLS LOCATED IN MASSACHUSETTS AND CALIFORNIA FOR STUDENTS WITH ASD AND OTHER SPECIAL NEEDS. AT THIS FULL-DAY, YEAR-ROUND SCHOOL, WE EDUCATE STUDENTS BETWEEN THE AGES OF 5 AND 22. THE ULTIMATE GOAL OF THE PROGRAM IS TO FACILITATE THE STUDENT'S SUCCESSFUL TRANSITION BACK INTO PUBLIC SCHOOLS. MAY CENTER SCHOOLS ARE NATIONALLY RECOGNIZED AS LEADERS IN "BEST PRACTICE" EDUCATION FOR CHILDREN WITH DEVELOPMENTAL DISABILITIES. OUR STUDENTS ARE SURROUNDED BY CARING, HIGHLY TRAINED PROFESSIONALS WHO WORK TO IMPROVE THE QUALITY OF LIFE OF CHILDREN AND ADOLESCENTS IN THEIR CARE. A MULTIDISCIPLINARY TEAM THAT INCLUDES TEACHERS, THERAPISTS, AND CONSULTANTS IMPLEMENTS THE INDIVIDUALIZED EDUCATION PLAN/INDIVIDUALIZED TRANSITION PLAN (IEP/ITP) GOALS OF STUDENTS REFERRED BY SCHOOL DISTRICTS AND REGIONAL CENTERS. EACH STUDENT RECEIVES APPROPRIATE INSTRUCTION AND RELATED SERVICES ON AN INDIVIDUALLY CONTRACTED BASIS. FROM THE FIRST DAY A CHILD ENTERS ONE OF OUR CLASSROOMS, WE BEGIN TO CAREFULLY CREATE A PERSONAL LEARNING EXPERIENCE, ASSESSING NEEDS AND DEVELOPING SPECIFIC GOALS AND OBJECTIVES. TEACHING PROGRAMS ARE DEVELOPED BASED ON EACH STUDENT'S EDUCATIONAL AND BEHAVIORAL NEEDS. TEACHERS AT THE BAY SCHOOL ARE CERTIFIED BY THE CALIFORNIA COMMISSION ON TEACHER CREDENTIALING AS SPECIALISTS (MODERATE TO-SEVERE) IN SPECIAL EDUCATION. THEY WORK WITH STUDENTS ONE ON- ONE AND IN SMALL GROUPS, COMBINING BEST PRACTICES FROM THE FIELDS OF APPLIED BEHAVIOR ANALYSIS (ABA) AND SPECIAL EDUCATION. CLASSROOM ACTIVITIES EMPHASIZE ALL AREAS OF A CHILD'S DEVELOPMENT, INCLUDING COMMUNICATION, LANGUAGE, SOCIAL SKILLS, SCHOOL READINESS, SELF-CARE, AND PLAY SKILLS STATE-OF-THE-ART TEACHING PROCEDURES SUCH AS DIRECT INSTRUCTION, DISCRETE TRIAL TEACHING, PRECISION TEACHING, OBSERVATIONAL LEARNING, AND INCIDENTAL TEACHING ARE USED TO TEACH EACH STUDENT MEANINGFUL SKILLS TO MAXIMIZE PARTICIPATION AT SCHOOL, AT HOME, AND IN THE COMMUNITY. AT THE BAY SCHOOL, WE RECORD DATA DAILY ON ALL GOALS AND OBJECTIVES IN EACH STUDENT'S IEP. OUR HIGHLY STRUCTURED SYSTEMS ENABLE US TO REGULARLY MEASURE PROGRESS, REEVALUATING AND ADJUSTING EACH INDIVIDUAL PROGRAM, AS NECESSARY, IN ORDER TO CONSTANTLY CHALLENGE, MOTIVATE, AND ENCOURAGE EACH CHILD. FAMILY SUPPORT SERVICES PLACE STRONG EMPHASIS ON PARENT TRAINING. ACCORDINGLY, WE WORK CLOSELY WITH FAMILIES AND STRONGLY ENCOURAGE THEM TO OBSERVE THEIR CHILD WHILE IN SCHOOL PROGRAMMING AND IMPLEMENT TEACHING PROCEDURES IN THE HOME. THE BAY SCHOOL'S SPECIALIZED CARE ENABLES EACH CHILD TO MAKE SIGNIFICANT AND ONGOING IMPROVEMENT IN SKILLS. THESE IMPROVEMENTS RESULT FROM THE TIRELESS WORK OF OUR STAFF COMBINED WITH OUR UNCOMPROMISING COMMITMENT TO THE HIGHEST STANDARDS. FOR OLDER STUDENTS AT THE BAY SCHOOL, THE FOCUS IS ON TRANSITIONAL SKILLS THAT BOLSTER SELF-CONFIDENCE AND FOSTER SELF-SUFFICIENCY. THE SCHOOL'S VOCATIONAL PROGRAM HELPS STUDENTS DEVELOP THE ESSENTIAL SKILLS THEY NEED TO OBTAIN PAYING JOBS AND ACHIEVE AS MUCH INDEPENDENCE AS POSSIBLE. THE VOCATIONAL CLASSROOM TEACHER WORKS WITH INSTRUCTORS AND PARENTS TO DEVELOP SPECIFIC VOCATIONAL GOALS FOR EACH STUDENT. THE FIRST WORK OPPORTUNITIES OFTEN OCCUR RIGHT AT THE SCHOOL AND MAY INVOLVE ACTIVITIES SUCH AS RESTOCKING CLASSROOM SUPPLIES, DELIVERING MAIL, AND SHREDDING PAPER. MANY STUDENTS ARE ABLE TO TRANSITION INTO THESE VOCATIONAL POSITIONS. THESE WORK EXPERIENCES PROVIDE STUDENTS WITH AN INVALUABLE SENSE OF ACCOMPLISHMENT AND SATISFACTION.
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt521002
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt712723
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHAEL TOBIN
IRS990/Form990PartVIISectionAGrp/PersonNm1NEAL TODRYS
IRS990/Form990PartVIISectionAGrp/PersonNm2LAUREN C SOLOTAR
IRS990/Form990PartVIISectionAGrp/PersonNm3RICHARD WICHMANN
IRS990/Form990PartVIISectionAGrp/PersonNm4NANCY NAGER
IRS990/Form990PartVIISectionAGrp/PersonNm5EDWARD FOLLEN
IRS990/Form990PartVIISectionAGrp/PersonNm6MARY LOU MALONEY
IRS990/Form990PartVIISectionAGrp/PersonNm7KELLI LEAHY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt771584
IRS990/Form990PartVIISectionAGrp/TitleTxt0TREASURER, DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRPERSON, DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT, DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE CHAIRPERSON, DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY, DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER, DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6CHAIRPERSON, DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7ASSISTANT SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01998
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt04107887
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt03880
IRS990/InformationTechnologyGrp/ProgramServicesAmt051544
IRS990/InformationTechnologyGrp/TotalAmt055424
IRS990/InsuranceGrp/ManagementAndGeneralAmt01561
IRS990/InsuranceGrp/ProgramServicesAmt020735
IRS990/InsuranceGrp/TotalAmt022296
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt013
IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt054043
IRS990/LandBldgEquipCostOrOtherBssAmt0349578
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0FOUNDED IN 1998, THE BAY SCHOOL'S MISSION IS TO PROVIDE SCIENTIFICALLY BASED EDUCATIONAL SERVICES AND TO CONTRIBUTE TO RESEARCH THAT SERVES CHILDREN WITH AUTISM. THE YEAR-ROUND SCHOOL EDUCATES STUDENTS BETWEEN THE AGES OF FIVE AND TWENTY-TWO REGARDLESS OF THEIR RACE, NATIONAL OR ETHNIC ORIGIN, GENDER OR RELIGION.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt03595992
IRS990/NetAssetsOrFundBalancesEOYAmt03139812
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03595992
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03139812
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt038340
IRS990/OccupancyGrp/ProgramServicesAmt0509370
IRS990/OccupancyGrp/TotalAmt0547710
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03741
IRS990/OfficeExpensesGrp/ProgramServicesAmt038039
IRS990/OfficeExpensesGrp/TotalAmt041780
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02081786
IRS990/OtherAssetsTotalGrp/EOYAmt02081786
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt08762
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0429361
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0438123
IRS990/OtherExpensesGrp/Desc0CORPORATE ADMIN. ALLOCA
IRS990/OtherExpensesGrp/Desc1RECRUIT./STAFF TRAIN.
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3DIETARY EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0442191
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1548
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2104
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3180
IRS990/OtherExpensesGrp/ProgramServicesAmt012941
IRS990/OtherExpensesGrp/ProgramServicesAmt16333
IRS990/OtherExpensesGrp/ProgramServicesAmt22388
IRS990/OtherExpensesGrp/TotalAmt0442191
IRS990/OtherExpensesGrp/TotalAmt113489
IRS990/OtherExpensesGrp/TotalAmt26437
IRS990/OtherExpensesGrp/TotalAmt32568
IRS990/OtherLiabilitiesGrp/BOYAmt0535923
IRS990/OtherLiabilitiesGrp/EOYAmt01175487
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0201352
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02231572
IRS990/OtherSalariesAndWagesGrp/TotalAmt02432924
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01570
IRS990/PayrollTaxesGrp/ProgramServicesAmt0177612
IRS990/PayrollTaxesGrp/TotalAmt0179182
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0317
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt015540
IRS990/PensionPlanContributionsGrp/TotalAmt015857
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt068862
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt078520
IRS990/PrincipalOfficerNm0LAUREN SOLOTAR
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1CONTRACT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04083404
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1265
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04083404
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1265
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt018349
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0280
IRS990/PYOtherExpensesAmt01819159
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt05746115
IRS990/PYRevenuesLessExpensesAmt076809
IRS990/PYSalariesCompEmpBnftPaidAmt03868776
IRS990/PYTotalExpensesAmt05687935
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05764744
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-456180
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt04083669
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt042875
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0269636
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0312511
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04564067
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt011168
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt025899
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt037067
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02054426
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt127360
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM AFFILIATES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01175487
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04107887
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION, INCLUDING ALL AFFILIATES, IS EXEMPT FROM INCOME TAX PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND, ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. GIVEN THE LIMITED TAXABLE ACTIVITIES OF THE ORGANIZATION, MANAGEMENT HAS CONCLUDED THAT DISCLOSURES RELATED TO TAX PROVISIONS ARE NOT NECESSARY. THE ORGANIZATION ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. THE ORGANIZATION HAS IDENTIFIED ITS TAX STATUS AS A TAX-EXEMPT ENTITY AND ITS DETERMINATION AS TO ITS INCOME BEING RELATED OR UNRELATED AS ITS ONLY SIGNIFICANT TAX POSITIONS. HOWEVER, THE ORGANIZATION HAS DETERMINED THAT SUCH TAX POSITIONS DO NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE ORGANIZATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. THE ORGANIZATION'S FEDERAL AND STATE TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION FOR THREE YEARS FOLLOWING THE DATE FILED. CERTAIN ACTIVITIES OF EXEMPT ORGANIZATIONS UNRELATED TO THEIR MISSION MAY GENERATE INCOME THAT IS SUBJECT TO FEDERAL AND STATE TAXATION AS UNRELATED BUSINESS INCOME. AS THE ORGANIZATION'S UNRELATED BUSINESS INCOME IS DE MINIMIS, MANAGEMENT HAS CONCLUDED THAT DISCLOSURES RELATED TO TAX PROVISIONS ARE NOT NECESSARY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt054043
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02081786
IRS990ScheduleD/TotalExpensesPerForm990Amt04564067
IRS990ScheduleD/TotalLiabilityAmt01175487
IRS990ScheduleD/TotalRevenuePerForm990Amt04107887
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04107887
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04564067
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL HAS PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH ITS WEBSITE AND NEWSLETTERS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE BAY SCHOOL DOES NOT OFFER ANY SCHOLARSHIPS OR FINANCIAL ASSISTANCE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0396761
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1220566
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2165155
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt14538
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt21500
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt019539
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt116464
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt29482
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt12848
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt26533
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0LAUREN C SOLOTAR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1EDWARD FOLLEN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2MICHAEL TOBIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT, DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TREASURER, DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2TREASURER, DIRECTOR

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