Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
Score unavailable
Net margin requires both revenue and expenses on this filing.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
88th percentile
Faster asset growth than 88% of similar nonprofits.
Revenue Growth
Score unavailable
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.
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.
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/AccountsPayableAccruedExpenses/EOY | 0 | 438623 |
| IRS990/AccountsReceivable/BOY | 0 | 561441 |
| IRS990/AccountsReceivable/EOY | 0 | 411195 |
| IRS990/ActivitiesConductedPartnership | 0 | 0 |
| IRS990/ActivityOrMissionDescription | 0 | To educate children with autism. |
| IRS990/AddressPrincipalOfficerUS/AddressLine1 | 0 | c/o 41 Parcella Park Dr |
| IRS990/AddressPrincipalOfficerUS/City | 0 | Randolph |
| IRS990/AddressPrincipalOfficerUS/State | 0 | MA |
| IRS990/AddressPrincipalOfficerUS/ZIPCode | 0 | 02368 |
| IRS990/AllOtherContributions | 0 | 1443 |
| IRS990/AnnualDisclosureCoveredPersons | 0 | 1 |
| IRS990/AuditCommittee | 0 | 1 |
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| IRS990/CashNonInterestBearing/BOY | 0 | 1214140 |
| IRS990/CashNonInterestBearing/EOY | 0 | 1272257 |
| IRS990/ChangesToOrganizingDocs | 0 | 0 |
| IRS990/CollectionsOfArt | 0 | 0 |
| IRS990/CompensationFromOtherSources | 0 | 0 |
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| IRS990/CompensationProcessOther | 0 | 0 |
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| IRS990/ConferencesMeetings/ManagementAndGeneral | 0 | 71 |
| IRS990/ConferencesMeetings/ProgramServices | 0 | 937 |
| IRS990/ConferencesMeetings/Total | 0 | 1008 |
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| IRS990/ContributionsGrantsPriorYear | 0 | 293 |
| IRS990/CreditCounseling | 0 | 0 |
| IRS990/DecisionsSubjectToApproval | 0 | 0 |
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| IRS990/DeductibleNonCashContributions | 0 | 0 |
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| IRS990/DepreciationDepletion/ManagementAndGeneral | 0 | 3307 |
| IRS990/DepreciationDepletion/ProgramServices | 0 | 43936 |
| IRS990/DepreciationDepletion/Total | 0 | 47243 |
| IRS990/DescribedIn501C3 | 0 | 1 |
| IRS990/Description | 0 | The 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. |
| IRS990/DisregardedEntity | 0 | 0 |
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| IRS990/ElectionOfBoardMembers | 0 | 1 |
| IRS990/EmploymentTaxReturnsFiled | 0 | 1 |
| IRS990/ExcessBenefitTransaction | 0 | 0 |
| IRS990/Expense | 0 | 3343768 |
| IRS990/FamilyOrBusinessRelationship | 0 | 0 |
| IRS990/FederalGrantAuditRequired | 0 | 0 |
| IRS990/FeesForServicesLegal/ManagementAndGeneral | 0 | 352080 |
| IRS990/FeesForServicesLegal/ProgramServices | 0 | 20776 |
| IRS990/FeesForServicesLegal/Total | 0 | 372856 |
| IRS990/FeesForServicesOther/ProgramServices | 0 | 121603 |
| IRS990/FeesForServicesOther/Total | 0 | 121603 |
| IRS990/FinancialStatementConsolidated | 0 | X |
| IRS990/FollowSFAS117 | 0 | X |
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| IRS990/ForeignFinancialAccount | 0 | 0 |
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| IRS990/Form990PartVIISectionA/NamePerson | 1 | Don Ricciato |
| IRS990/Form990PartVIISectionA/NamePerson | 2 | Mary Lou Maloney |
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| IRS990/Form990PartVIISectionA/NamePerson | 4 | Stephen Young |
| IRS990/Form990PartVIISectionA/NamePerson | 5 | Lauren Solotar |
| IRS990/Form990PartVIISectionA/NamePerson | 6 | Kelli Leahy |
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| IRS990/Form990PartVIISectionA/Title | 5 | Director |
| IRS990/Form990PartVIISectionA/Title | 6 | Assistant Secretary |
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| IRS990/MembersOrStockholders | 0 | 1 |
| IRS990/MethodOfAccountingAccrual | 0 | X |
| IRS990/MinutesOfCommittees | 0 | 0 |
| IRS990/MinutesOfGoverningBody | 0 | 1 |
| IRS990/MissionDescription | 0 | 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. |
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| IRS990/MoreThan5000KToOrganizations | 0 | 0 |
| IRS990/NameOfPrincipalOfficerPerson | 0 | Debra Blair |
| IRS990/NbrIndependentVotingMembers | 0 | 3 |
| IRS990/NbrVotingGoverningBodyMembers | 0 | 5 |
| IRS990/NbrVotingMembersGoverningBody | 0 | 5 |
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| IRS990/NetAssetsOrFundBalancesEOY | 0 | 2014492 |
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| IRS990/NonDeductibleContributions | 0 | 0 |
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| IRS990/NumberIndependentVotingMembers | 0 | 3 |
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| IRS990/NumberOfContractorsGT100K | 0 | 0 |
| IRS990/NumberOfEmployees | 0 | 93 |
| IRS990/NumberW2GIncluded | 0 | 0 |
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| IRS990/OtherAssetsTotal/EOY | 0 | 708396 |
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| IRS990/OtherExpenses/Description | 0 | Supplies |
| IRS990/OtherExpenses/Description | 1 | Dietary Expenses |
| IRS990/OtherExpenses/Description | 2 | Recruit./Staff Train. |
| IRS990/OtherExpenses/Description | 3 | Dues, Other |
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| IRS990/ProgramServiceRevenue/Description | 0 | Tuition, Program Fees |
| IRS990/ProgramServiceRevenue/Description | 1 | Transportation Reimb. |
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| IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation | 0 | 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 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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| IRS990ScheduleD/Form990ScheduleDPartXIV/ReturnReference | 0 | Part X: |
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| IRS990ScheduleD/OtherAssets/Description | 0 | Intercompany Receivable - The May Institute |
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| IRS990ScheduleE/Form990ScheduleEPartII/Explanation | 0 | The school has publicized its racially nondiscriminatory policy through its website and newsletters. |
| IRS990ScheduleE/Form990ScheduleEPartII/Explanation | 1 | The Bay School does not offer any scholarships or financial assistance. |
| IRS990ScheduleE/Form990ScheduleEPartII/Identifier | 0 | Explanation of Nondiscriminatory Policy Publication |
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| IRS990ScheduleJ/Form990ScheduleJPartII/CompReportPrior990FilingOrg | 1 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/CompReportPrior990FilingOrg | 2 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/CompReportPrior990RelatedOrgs | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/CompReportPrior990RelatedOrgs | 1 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/CompReportPrior990RelatedOrgs | 2 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/DeferredCompFilingOrg | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/DeferredCompFilingOrg | 1 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/DeferredCompFilingOrg | 2 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/DeferredCompRelatedOrgs | 0 | 53009 |
| IRS990ScheduleJ/Form990ScheduleJPartII/DeferredCompRelatedOrgs | 1 | 2929 |
| IRS990ScheduleJ/Form990ScheduleJPartII/DeferredCompRelatedOrgs | 2 | 3096 |
| IRS990ScheduleJ/Form990ScheduleJPartIII/Explanation | 0 | The amount of $51,394 was contributed to a 457(b) and 457(f) plan for one individual. |
| IRS990ScheduleJ/Form990ScheduleJPartIII/ReturnReference | 0 | Part I, Line 4b |
| IRS990ScheduleJ/Form990ScheduleJPartII/NamePerson | 0 | Walter P Christian PhD |
| IRS990ScheduleJ/Form990ScheduleJPartII/NamePerson | 1 | Michael Milczarek |
| IRS990ScheduleJ/Form990ScheduleJPartII/NamePerson | 2 | Lauren Solotar |
| IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsFilingOrg | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsFilingOrg | 1 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsFilingOrg | 2 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsRelatedOrgs | 0 | 1533 |
| IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsRelatedOrgs | 1 | 3442 |
| IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsRelatedOrgs | 2 | 4706 |
| IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationFilingOrg | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationFilingOrg | 1 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationFilingOrg | 2 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationRelatedOrgs | 0 | 152537 |
| IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationRelatedOrgs | 1 | 12862 |
| IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationRelatedOrgs | 2 | 34422 |
| IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationFilingOrg | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationFilingOrg | 1 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationFilingOrg | 2 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationRelatedOrgs | 0 | 548119 |
| IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationRelatedOrgs | 1 | 253705 |
| IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationRelatedOrgs | 2 | 247709 |
| IRS990ScheduleJ/InitialContractException | 0 | 0 |
| IRS990/ScheduleJRequired | 0 | 1 |
| IRS990ScheduleJ/SeverancePayment | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRetirePlan | 0 | 1 |
| IRS990ScheduleO/GeneralExplanation/Explanation | 0 | The May Institute, Inc. is the sole member of The Bay School in its organizing documents. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 1 | The 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/Explanation | 2 | There is no committee with authority to act on behalf of the governing body. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 3 | Form 990 is reviewed by the Board of Directors at a regularly scheduled meeting prior to filing. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 4 | Directors, 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/Explanation | 5 | The President and Treasurer of The Bay School are compensated entirely by the sole member. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 6 | Bay 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/Explanation | 7 | Net unrealized losses on investments: -1,779. |
| IRS990ScheduleO/GeneralExplanation/Identifier | 0 | Changes in Net Assets or Fund Balances: |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 0 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 1 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 2 | Form 990, Part VI, Section A, line 8b |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 3 | Form 990, Part VI, Section B, line 11 |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 4 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 5 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 6 | Form 990, Part XI, line 5: |
| IRS990/ScheduleORequired | 0 | 1 |
| IRS990ScheduleR/ExchangeOfAssets | 0 | 0 |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine1 | 0 | 41 Pacella Park Drive |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine1 | 1 | 41 Pacella Park Drive |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine1 | 2 | 41 Pacella Park Drive |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine1 | 3 | 41 Pacella Park Drive |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine1 | 4 | 41 Pacella Park Drive |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/City | 0 | Randolph |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/City | 1 | Randolph |
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Displayed year
2012 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.