Civic Intelligence

The Bay School

990 • Fiscal year 2023 • EIN 94-3313535

Jul 01, 2022 to Jun 30, 2023 • Filed on Mar 04, 2024

Organization ProfileWWW.THEBAYSCHOOL.ORG
1026 Capitola RoadSanta Cruz, CA 95062

(831) 462-9620

Siviq Scores

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

Liabilities / Assets

88th percentile

0.75x

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

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

Liabilities / Revenue

87th percentile

1.38x

Higher debt load relative to revenue than 87% of similar nonprofits.

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

Net Margin

22nd percentile

-9.2%

Higher net margin than 22% of similar nonprofits.

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

Top Officer Pay

96th percentile

$648,429

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 13.7% of source-year revenue.

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

Asset Growth

94th percentile

87%

Faster asset growth than 94% of similar nonprofits.

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

Revenue Growth

64th percentile

15%

Faster revenue growth than 64% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$8,695,154

Up $4,043,838 (+87%) from 2022

Net Assets

Down

$2,190,732

Down $434,730 (-17%) from 2022

Liabilities

Up

$6,504,422

Up $4,478,568 (+221%) from 2022

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin22nd percentile

Revenue

Up

$4,726,594

Up $617,391 (+15%) from 2022

Expenses

Up

$5,161,324

Up $537,771 (+12%) from 2022

Net Income

Up

-$434,730

Up $79,620 (+15%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth94th percentile

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

2023

Assets$8,695,154
Liabilities$6,504,422
Net Assets$2,190,732
Open 2023 Filing

Operations Trend

Revenue Growth64th percentile

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

2023

Revenue$4,726,594
Expenses$5,161,324
Net Income-$434,730
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Mar 4, 2024
Return Version
2022v5.0
Gross Receipts
$4,726,594
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.

To educate children with autism.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,805,071$1,149,784▼ $655,287
Accounts Receivable$640,391$943,261▲ $302,870
Prepaid Expenses and Deferred Charges$73,023$74,099▲ $1,076
Land, Buildings, and Equipment, Net$27,630$14,988▼ $12,642
Total Assets$4,651,316$8,695,154▲ $4,043,838
Other Assets Total$2,105,201$6,513,022▲ $4,407,821
Liabilities
Other Liabilities$1,860,010$6,297,303▲ $4,437,293
Accounts Payable and Accrued Expenses$165,844$207,119▲ $41,275
Total Liabilities$2,025,854$6,504,422▲ $4,478,568
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,625,462$2,190,732▼ $434,730
Total Net Assets Fund Balance$2,625,462$2,190,732▼ $434,730
Total Liabilities and Net Assets / Fund Balance$4,651,316$8,695,154▲ $4,043,838

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,770$303,440$318,210
Leasehold Improvements$218$36,850$37,068
Other Assets Org$3,747,868--
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Kelli LeahyAssistant Secretary (until 12/24/22)PT$87,059$87,059

Board Members and Trustees

NameTitle
Neal TodrysChairperson, Director
Lauren C SolotarPresident, Director
Richard WichmannVice Chairperson, Director
Nancy NagerSecretary, Director
Michael TobinTreasurer, Director
Heather BombardAssistant Secretary (as of 6/9/23)
Revenue and Support

Revenue Composition

Contributions and Grants
$37,544
Program Service Revenue
$4,689,050
Investment Income
$0
Other Revenue
$0
All Other Contributions
$37,544
Change in Net Assets
$-434,730

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,726,594
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,726,594
Total Revenue per Form 990
$4,726,594
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,352,071
Other Expenses$1,809,253
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,507,583$267,443-$2,775,026
Occupancy$591,373$44,512-$635,885
All Other Expenses$405,260$2,333-$407,593
Other Employee Benefits$321,048$24,165-$345,213
Payroll Taxes$187,721$20,459-$208,180
Office Expenses$58,295$4,614-$62,909
Information Technology$48,938$3,683-$52,621
Insurance$33,355$2,511-$35,866
Pension Plan Contributions$21,996$1,656-$23,652
Depreciation Depletion$17,920$934-$18,854
Other Expenses$16,847$549-$17,396
Travel$4,869$50-$4,919
Fees for Services Legal$1,200--$1,200
Total Functional Expenses$4,271,976$889,348$0$5,161,324

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,161,324
Total Expenses per Audited Statements$5,161,324
Total Expenses per Form 990$5,161,324
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
Right-of-use Operating Lease Liabilities$3,718,930
Due to Affiliates$2,578,373
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
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 governing documents. The may institute's board of directors elects 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 A, Line 8B

“There is no committee with authority to act on behalf of the governing body.”

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. It 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
2024-03-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lauren Solotar
Formed
1998
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
3
Employees
74
Volunteers
3

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 560 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/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/TitleTxt3VICE CHAIRPERSON, DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY, DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5ASSISTANT SECRETARY (UNTIL 12/24/22)
IRS990/Form990PartVIISectionAGrp/TitleTxt6ASSISTANT SECRETARY (AS OF 6/9/23)
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01998
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt04726594
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt03683
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IRS990/InsuranceGrp/ManagementAndGeneralAmt02511
IRS990/InsuranceGrp/ProgramServicesAmt033355
IRS990/InsuranceGrp/TotalAmt035866
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt016
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt027630
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IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
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
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IRS990/NetAssetsOrFundBalancesEOYAmt02190732
IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NondeductibleContributionsInd00
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IRS990/OccupancyGrp/ProgramServicesAmt0591373
IRS990/OccupancyGrp/TotalAmt0635885
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04614
IRS990/OfficeExpensesGrp/ProgramServicesAmt058295
IRS990/OfficeExpensesGrp/TotalAmt062909
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02105201
IRS990/OtherAssetsTotalGrp/EOYAmt06513022
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt024165
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0321048
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0345213
IRS990/OtherExpensesGrp/Desc0CORPORATE ADMIN. ALLOCA
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2DIETARY EXPENSES
IRS990/OtherExpensesGrp/Desc3RECRUIT./STAFF TRAIN.
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0516439
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1549
IRS990/OtherExpensesGrp/ProgramServicesAmt031772
IRS990/OtherExpensesGrp/ProgramServicesAmt123799
IRS990/OtherExpensesGrp/ProgramServicesAmt216847
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IRS990/OtherExpensesGrp/TotalAmt131772
IRS990/OtherExpensesGrp/TotalAmt223799
IRS990/OtherExpensesGrp/TotalAmt317396
IRS990/OtherLiabilitiesGrp/BOYAmt01860010
IRS990/OtherLiabilitiesGrp/EOYAmt06297303
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0267443
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02507583
IRS990/OtherSalariesAndWagesGrp/TotalAmt02775026
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt020459
IRS990/PayrollTaxesGrp/ProgramServicesAmt0187721
IRS990/PayrollTaxesGrp/TotalAmt0208180
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01656
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt021996
IRS990/PensionPlanContributionsGrp/TotalAmt023652
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt073023
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt074099
IRS990/PrincipalOfficerNm0LAUREN SOLOTAR
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04689050
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt050342
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01725747
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt04058861
IRS990/PYRevenuesLessExpensesAmt0-514350
IRS990/PYSalariesCompEmpBnftPaidAmt02897806
IRS990/PYTotalExpensesAmt04623553
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04109203
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-434730
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt04689050
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/BookValueAmt014770
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0303440
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0318210
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05161324
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0218
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt036850
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt037068
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02737794
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt127360
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt23747868
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM AFFILIATES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2RIGHT-OF-USE OPERATING LEASE ASSETS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02578373
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13718930
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1RIGHT-OF-USE OPERATING LEASE LIABILITIES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04726594
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/TotalBookValueLandBuildingsAmt014988
IRS990ScheduleD/TotalBookValueOtherAssetsAmt06513022
IRS990ScheduleD/TotalExpensesPerForm990Amt05161324
IRS990ScheduleD/TotalLiabilityAmt06297303
IRS990ScheduleD/TotalRevenuePerForm990Amt04726594
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04726594
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05161324
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
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt044871
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt127000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0468169
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1280599
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt0103219
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt15714
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt019869
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt117619
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt012301
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt18707
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0LAUREN C SOLOTAR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1MICHAEL TOBIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT, DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TREASURER, DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0648429
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1339639
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE PARENT ORGANIZATION MAINTAINS A 457F NONQUALIFIED DEFERRED COMPENSATION PLAN FOR CERTAIN EXECUTIVES. THE PLAN OFFERS PARTICIPATING EMPLOYEES AN ANNUAL DEFERRAL OF COMPENSATION IN ADDITION TO THEIR SALARIES. FOR THE CURRENT PERIOD THE ONLY PERSONS PARTICIPATING WERE THE CEO AND THE COO. THE ORGANIZATION CONTRIBUTED $138,000 TO THE PLAN DURING THE FISCAL YEAR ENDED JUNE 30, 2023.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 4B
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd01
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MAY INSTITUTE, INC. IS THE SOLE MEMBER OF THE BAY SCHOOL IN ITS ORGANIZING DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MAY INSTITUTE, INC. IS NAMED AS THE SOLE MEMBER OF THE BAY SCHOOL IN ITS GOVERNING DOCUMENTS. THE MAY INSTITUTE'S BOARD OF DIRECTORS ELECTS 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE IS NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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. IT IS THEN MADE AVAILABLE ELECTRONICALLY OR IN PAPER FORM TO ALL MEMBERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DIRECTORS, 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ANY COMPENSATION IS PROVIDED THROUGH THE SOLE MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd11

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,695,154
Liabilities
$6,504,422
Net assets
$2,190,732
Revenue
$4,726,594
Expenses
$5,161,324
Net income
-$434,730
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
2023Detailed filing. Detailed filing data is available for this year.$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