BETA

BAY SCHOOL: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
BAY SCHOOL (EIN 94-3313535)
Tax period
2018-07-01 to 2019-06-30
Filed
2020-04-07
IRS object ID
202000989349300720
Schema version
2018v3.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2020-04-07T12:54:25-05:00ReturnTs
Tax Period End2019-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN263753134PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CBIZ MHM LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1500 BOYLSTON STREETAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02116ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN943313535EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE BAY SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBAYSBusinessNameControlTxt
Phone8314629620PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11026 CAPITOLA ROADAddressLine1Txt
CitySANTA CRUZCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95062ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonEDWARD FOLLENPersonNm
Person TitleTREASURER & CFOPersonTitleTxt
Phone8314629620PhoneNum
Signature2020-04-02SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBRENDA L BOOTHPreparerPersonNm
PTINP01342395PTIN
Phone6177610600PhoneNum
Preparation2020-04-02PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address207.172.72.163IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-04-02IPDt
IP Tm15:19:33IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device Id6EBF32EC077803D5773B28E578504B4367373832AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-09-23 17:36:50ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLAUREN SOLOTARPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line141 PARCELLA PARK DRAddressLine1Txt
CityRANDOLPHCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02368ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$5,821,143GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.THEBAYSCHOOL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1998FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTO EDUCATE CHILDREN WITH AUTISM.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee101TotalEmployeeCnt
Total Volunteers3TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$36,560PYContributionsGrantsAmt
CY Contributions Grants$45,573CYContributionsGrantsAmt
PY Program Service Revenue$5,310,362PYProgramServiceRevenueAmt
CY Program Service Revenue$5,775,570CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$5,346,922PYTotalRevenueAmt
CY Total Revenue$5,821,143CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,162,476PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,548,686CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,791,044PYOtherExpensesAmt
CY Other Expenses$1,971,229CYOtherExpensesAmt
PY Total Expenses$4,953,520PYTotalExpensesAmt
CY Total Expenses$5,519,915CYTotalExpensesAmt
PY Revenues Less Expenses$393,402PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$301,228CYRevenuesLessExpensesAmt
Total Assets BOY$3,641,323TotalAssetsBOYAmt
Total Assets EOY$3,752,866TotalAssetsEOYAmt
Total Liabilities BOY$423,368TotalLiabilitiesBOYAmt
Total Liabilities EOY$233,683TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,217,955NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,519,183NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionFOUNDED 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, AGE, GENDER OR RELIGION.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$5,305,729ExpenseAmt
Revenue$5,775,570RevenueAmt
DescTHE 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.Desc
Total Program Service Expenses$5,305,729TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document19IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee101EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonEDWARD FOLLENPersonNm
Phone7814400400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line141 PACELLA PARK DRIVEAddressLine1Txt
CityRANDOLPHCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02368ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MARY LOU MALONEY
CHAIRPERSON, DIRECTOR1.005.00Yes (X)Yes (X)$0$0$0
NEAL TODRYS
VICE CHAIRPERSON, DIRECTOR1.003.00Yes (X)Yes (X)$0$0$0
LAUREN C SOLOTAR
PRESIDENT, DIRECTOR5.0048.00Yes (X)Yes (X)$0$388,666$88,182
DEBRA BLAIR UNTIL MARCH 2019
TREASURER , DIRECTOR5.0046.00Yes (X)Yes (X)$0$308,774$22,190
RICHARD WICHMANN
SECRETARY, DIRECTOR1.003.00Yes (X)Yes (X)$0$0$0
EDWARD FOLLEN
TREASURER, DIRECTOR5.0042.00Yes (X)Yes (X)$0$70,546$6,891
KELLI LEAHY
ASSISTANT SECRETARY5.0044.00Yes (X)$0$71,562$12,034
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$839,548TotReportableCompRltdOrgAmt
Total Other Compensation$129,297TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SEABRIGHT SPEECH THERAPYBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1325 DAKOTA AVENUEAddressLine1Txt
CitySANTA CRUZCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95060ZIPCd
FieldValueIRS element (for citing)
ServicesSPEECH THERAPYServicesDesc
Compensation$182,332CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
All Other Contributions$45,573AllOtherContributionsAmt
Total Contributions$45,573TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION611600$5,567,433$5,567,433
TRANSPORTATION & OTHER900099$148,535$148,535
CONSUMER611600$59,602$59,602
FieldValueIRS element (for citing)
Total Program Service Revenue$5,775,570TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,821,143TotalRevenueColumnAmt
Related Or Exempt Func Income$5,775,570RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,840,053TotalAmt
Program Services$2,811,765ProgramServicesAmt
Management And General$28,288ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$11,458TotalAmt
Program Services$11,229ProgramServicesAmt
Management And General$229ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$482,717TotalAmt
Program Services$473,063ProgramServicesAmt
Management And General$9,654ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$214,458TotalAmt
Program Services$210,169ProgramServicesAmt
Management And General$4,289ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$195TotalAmt
Program Services$195ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$365,791TotalAmt
Program Services$365,791ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$89,467TotalAmt
Program Services$79,590ProgramServicesAmt
Management And General$9,877ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$27,163TotalAmt
Program Services$25,262ProgramServicesAmt
Management And General$1,901ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$583,949TotalAmt
Program Services$543,073ProgramServicesAmt
Management And General$40,876ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$179,244TotalAmt
Program Services$178,771ProgramServicesAmt
Management And General$473ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,147TotalAmt
Program Services$1,067ProgramServicesAmt
Management And General$80ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$39,897TotalAmt
Program Services$37,233ProgramServicesAmt
Management And General$2,664ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$32,289TotalAmt
Program Services$30,029ProgramServicesAmt
Management And General$2,260ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
CORPORATE ADMIN. ALLOCA$582,603$471,908$110,695
SUPPLIES$23,151$22,694$457
DIETARY EXPENSES$18,963$17,636$1,327
RECRUIT./STAFF TRAIN.$14,830$14,584$246

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$12,540TotalAmt
Program Services$11,670ProgramServicesAmt
Management And General$870ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$5,519,915TotalAmt
Program Services$5,305,729ProgramServicesAmt
Management And General$214,186ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$856,945BOYAmt
EOY$906,011EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$984,774BOYAmt
EOY$1,012,178EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$14,776BOYAmt
EOY$39,294EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$337,918LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$224,321LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$106,042BOYAmt
EOY$113,597EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,678,786BOYAmt
EOY$1,681,786EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,641,323BOYAmt
EOY$3,752,866EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$133,728BOYAmt
EOY$181,556EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$289,640BOYAmt
EOY$52,127EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$423,368BOYAmt
EOY$233,683EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,215,626BOYAmt
EOY$3,519,183EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,329BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,217,955BOYAmt
EOY$3,519,183EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,641,323BOYAmt
EOY$3,752,866EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$301,228ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$37,067OtherCostOrOtherBasisAmt
Depreciation$14,947DepreciationAmt
Book Value$22,120BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$300,851OtherCostOrOtherBasisAmt
Depreciation$209,374DepreciationAmt
Book Value$91,477BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$113,597TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
DUE FROM AFFILIATES$1,654,426
DEPOSITS$27,360
FieldValueIRS element (for citing)
Total Book Value Other Assets$1,681,786TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO AFFILIATESDesc
Amt$52,127Amt
FieldValueIRS element (for citing)
Total Liability$52,127TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$5,821,143TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$5,821,143RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$5,821,143TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$5,519,915TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$5,519,915ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$5,519,915TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE 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. IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, THE ORGANIZATION ANNUALLY EVALUATES ITS TAX STATUS AND TAX POSITIONS TAKEN WITH RESPECT TO ITS OPERATIONS AND FINANCIAL POSITION. 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. INTEREST AND PENALTIES ASSESSED, IF ANY, ARE ACCRUED AS INCOME TAX EXPENSE. 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.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships Recs0MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd0GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3THE SCHOOL HAS PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH ITS WEBSITE AND NEWSLETTERS.
SCHEDULE E, PART I, LINE 4THE BAY SCHOOL DOES NOT OFFER ANY SCHOLARSHIPS OR FINANCIAL ASSISTANCE.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Independent ConsultantYes (X)IndependentConsultantInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (1)SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
LAUREN C SOLOTAR
PRESIDENT, DIRECTOR$0$343,777$0$34,067$0$10,822$0$64,638$0$23,544$0$476,848$0$0
DEBRA BLAIR UNTIL MARCH 2019
TREASURER , DIRECTOR$0$272,011$0$26,625$0$10,138$0$21,290$0$900$0$330,964$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 4BFormAndLineReferenceDesc
ExplanationTHE 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 AMOUNT OF $82,000 WAS MADE TO THE PLAN.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE MAY INSTITUTE, INC. IS THE SOLE MEMBER OF THE BAY SCHOOL IN ITS ORGANIZING DOCUMENTS.
FORM 990, PART VI, SECTION A, LINE 7ATHE 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 11BTHE 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 12CDIRECTORS, 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 15ANY COMPENSATION IS PROVIDED THROUGH THE SOLE MEMBER.
FORM 990, PART VI, SECTION C, LINE 19THE 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.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
THE MAY INSTITUTE INC
41 PACELLA PARK DRIVERANDOLPHMA02368042197449EDUCATIONMA501(C)(3)LINE 2N/A0
NATIONAL AUTISM CENTER INC
41 PACELLA PARK DRIVERANDOLPHMA02368562529097RESEARCHMA501(C)(3)LINE 7Yes (1)THE MAY INSTITUTE INC
THE MAY-WEST ROXBURY RESIDENCES INC
41 PACELLA PARK DRIVERANDOLPHMA02368043331170RESIDENTIALMA501(C)(3)PFYes (1)THE MAY INSTITUTE INC
GREATER SPRINGFIELD RESIDENCES INC
41 PACELLA PARK DRIVERANDOLPHMA02368043330930RESIDENTIALMA501(C)(3)LINE 10Yes (1)THE MAY INSTITUTE INC
MAY FOUNDATION INC
41 PACELLA PARK DRIVERANDOLPHMA02368571136642SUPPORT ORGANIZATIONMA501(C)(3)LINE 12A, IYes (1)THE MAY INSTITUTE INC
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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