Civic Intelligence

The Bay School

990 • Fiscal year 2012 • EIN 94-3313535

Jul 01, 2011 to Jun 30, 2012 • Filed on Mar 28, 2013

5400 Soquel Avenue Suite F95062
Siviq Scores

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

Liabilities / Assets

56th percentile

0.18x

Higher debt load relative to assets than 56% of similar nonprofits.

2012 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2012

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2012

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2012

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2012

Asset Growth

88th percentile

31%

Faster asset growth than 88% of similar nonprofits.

2012 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2011 to 2012

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Assets

Up

$2,453,115

Up $576,515 (+31%) from 2011

Net Assets

Up

$2,014,492

Up $294,652 (+17%) from 2011

Liabilities

Up

$438,623

Up $281,863 (+180%) from 2011

Revenue

-

No earlier filing loaded for comparison.

Expenses

Up

$3,769,992

Up $130,376 (+3.6%) from 2011

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$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

2012

Assets$2,453,115
Liabilities$438,623
Net Assets$2,014,492

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2012

Revenue-
Expenses$3,769,992
Net Income-
Jump To
Filing Snapshot
Filing Period
Jul 1, 2011 to Jun 30, 2012
Signed
Mar 28, 2013
Return Version
2011v1.5
Gross Receipts
$4,066,423
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 educates students between the ages of five and twenty-two regardless of their race, national or ethnic origin, gender or religion.

Filing and Contact Details

Filer

EIN
94-3313535
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IRS990/Description0The Bay School, a May Center for Child Development, 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 21. 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. In FY12, 45 students attended The Bay School.For older students at The Bay School, ages 15-22, 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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IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation0The 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 scrutinity 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 as its only significant tax position; however, the organization has determined that such tax position does not result in an uncertainty requiring recognition. The organization is not currently under examination by any taxing jurisdictions. The organization's federal and state tax returns are generally open for examination for three years following the date filed.
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IRS990ScheduleE/Form990ScheduleEPartII/Explanation0The school has publicized its racially nondiscriminatory policy through its website and newsletters.
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IRS990ScheduleJ/Form990ScheduleJPartII/NamePerson0Walter P Christian PhD
IRS990ScheduleJ/Form990ScheduleJPartII/NamePerson1Michael Milczarek
IRS990ScheduleJ/Form990ScheduleJPartII/NamePerson2Lauren Solotar
IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsFilingOrg00
IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsFilingOrg10
IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsFilingOrg20
IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsRelatedOrgs01533
IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsRelatedOrgs13442
IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsRelatedOrgs24706
IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationFilingOrg00
IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationFilingOrg10
IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationFilingOrg20
IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationRelatedOrgs0152537
IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationRelatedOrgs112862
IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationRelatedOrgs234422
IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationFilingOrg00
IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationFilingOrg10
IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationFilingOrg20
IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationRelatedOrgs0548119
IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationRelatedOrgs1253705
IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationRelatedOrgs2247709
IRS990ScheduleJ/InitialContractException00
IRS990/ScheduleJRequired01
IRS990ScheduleJ/SeverancePayment00
IRS990ScheduleJ/SupplementalNonqualRetirePlan01
IRS990ScheduleO/GeneralExplanation/Explanation0The May Institute, Inc. is the sole member of The Bay School in its organizing documents.
IRS990ScheduleO/GeneralExplanation/Explanation1The May Institute, Inc. is named as the sole member of The Bay School in its organizing documents. The May Institute's Board of Trustees elect The Bay School's Board of Directors. These directors are comprised of officers and trustees of The May Institute, Inc. There are no outside directors.
IRS990ScheduleO/GeneralExplanation/Explanation2There is no committee with authority to act on behalf of the governing body.
IRS990ScheduleO/GeneralExplanation/Explanation3Form 990 is reviewed by the Board of Directors at a regularly scheduled meeting prior to filing.
IRS990ScheduleO/GeneralExplanation/Explanation4Directors, officers, and key employees certify compliance with the organization's conflict of interest policy annually. The certification process is supervised by the treasurer. Instances of disclosure of possible conflict are reported to the sole member's board's executive committee for adjudication and action.
IRS990ScheduleO/GeneralExplanation/Explanation5The President and Treasurer of The Bay School are compensated entirely by the sole member.
IRS990ScheduleO/GeneralExplanation/Explanation6Bay School's conflict of interest policy and governing documents are available through the sole member's website. Financial statements are available through national data sources such as Guidestar and upon request.
IRS990ScheduleO/GeneralExplanation/Explanation7Net unrealized losses on investments: -1,779.
IRS990ScheduleO/GeneralExplanation/Identifier0Changes in Net Assets or Fund Balances:
IRS990ScheduleO/GeneralExplanation/ReturnReference0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/GeneralExplanation/ReturnReference1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/GeneralExplanation/ReturnReference2Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/GeneralExplanation/ReturnReference3Form 990, Part VI, Section B, line 11
IRS990ScheduleO/GeneralExplanation/ReturnReference4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/GeneralExplanation/ReturnReference5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/GeneralExplanation/ReturnReference6Form 990, Part XI, line 5:
IRS990/ScheduleORequired01
IRS990ScheduleR/ExchangeOfAssets00
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine1041 Pacella Park Drive
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine1141 Pacella Park Drive
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine1241 Pacella Park Drive
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine1341 Pacella Park Drive
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine1441 Pacella Park Drive
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/City0Randolph
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/City1Randolph

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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