BAY SCHOOL: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- BAY SCHOOL (EIN 94-3313535)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-05-08
- IRS object ID
- 201311289349300516
- Schema version
- 2011v1.5
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-05-08T08:25:13-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 263753134 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CBIZ Tofias | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 Boylston Street | AddressLine1 |
| City | Boston | City |
| State | MA | State |
| ZIP Code | 02116 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 943313535 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Bay School | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | BAYS | NameControl |
| Phone | 8314629620 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5400 Soquel Avenue Suite F | AddressLine1 |
| City | Santa Cruz | City |
| State | CA | State |
| ZIP Code | 95062 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Debra Blair | Name |
| Title | Treasurer and CFO | Title |
| Phone | 8314629620 | Phone |
| Date Signed | 2013-03-28 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Joseph M Giso | Name |
| PTIN | P00030126 | PTIN |
| Phone | 6177610600 | Phone |
| Date Prepared | 2013-03-28 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Debra Blair | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | c/o 41 Parcella Park Dr | AddressLine1 |
| City | Randolph | City |
| State | MA | State |
| ZIP Code | 02368 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 4066423 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.thebayschool.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1998 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | To educate children with autism. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 5 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 3 | NbrIndependentVotingMembers |
| Total Nbr Employees | 93 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 293 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1443 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 3956406 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 4055725 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 1244 | InvestmentIncomePriorYear |
| Investment Income Current Year | 9255 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 3957943 | TotalRevenuePriorYear |
| Total Revenue Current Year | 4066423 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2267863 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2536852 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1371753 | OtherExpensePriorYear |
| Other Expenses Current Year | 1233140 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 3639616 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3769992 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 318327 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 296431 | RevenuesLessExpensesCY |
| Total Assets BOY | 1876600 | TotalAssetsBOY |
| Total Assets EOY | 2453115 | TotalAssetsEOY |
| Total Liabilities BOY | 156760 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 438623 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1719840 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 2014492 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 3343768 | Expense |
| Revenue | 4055725 | Revenue |
| Description | 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. | Description |
| Total Program Service Expense | 3343768 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 8 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 93 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 5 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 3 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 0 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Debra Blair | NamePerson |
| Telephone Number | 7814400400 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 41 Pacella Park Drive | AddressLine1 |
| City | Randolph | City |
| State | MA | State |
| ZIP Code | 02368 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (7 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| Walter P Christian PhD | ||||||
| President, Director | 1.00 | X | X | 0 | 493577 | 54542 |
| Don Ricciato | ||||||
| Chairperson, Director | 1.00 | X | 0 | 0 | 0 | |
| Mary Lou Maloney | ||||||
| Secretary, Director | 1.00 | X | X | 0 | 0 | 0 |
| Michael Milczarek | ||||||
| Treasurer, Director | 1.00 | X | X | 0 | 247334 | 6371 |
| Stephen Young | ||||||
| Vice Chairperson, Director | 1.00 | X | X | 0 | 0 | 0 |
| Lauren Solotar | ||||||
| Director | 1.00 | X | 0 | 239907 | 7802 | |
| Kelli Leahy | ||||||
| Assistant Secretary | 1.00 | X | 0 | 72819 | 2494 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 1053637 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 71209 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| All Other Contributions | 1443 | AllOtherContributions |
| Total Contributions | 1443 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Tuition, Program Fees | 611600 | 3928324 | 3928324 |
| Transportation Reimb. | 611600 | 127401 | 127401 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 4055725 | TotalProgramServiceRevenue |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 9255 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 0 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 9255 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9255 | TotalRevenueColumn |
| Exclusion | $9,255 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4066423 | TotalRevenueColumn |
| Related Or Exempt Function Income | 4055725 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $9,255 | ExclusionAmount |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2008659 | Total |
| Program Services | 2004143 | ProgramServices |
| Management And General | 4516 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5300 | Total |
| Program Services | 5194 | ProgramServices |
| Management And General | 106 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 381470 | Total |
| Program Services | 373841 | ProgramServices |
| Management And General | 7629 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 141423 | Total |
| Program Services | 138595 | ProgramServices |
| Management And General | 2828 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 372856 | Total |
| Program Services | 20776 | ProgramServices |
| Management And General | 352080 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 121603 | Total |
| Program Services | 121603 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 63082 | Total |
| Program Services | 39676 | ProgramServices |
| Management And General | 23406 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10540 | Total |
| Program Services | 9802 | ProgramServices |
| Management And General | 738 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 386953 | Total |
| Program Services | 359866 | ProgramServices |
| Management And General | 27087 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 151801 | Total |
| Program Services | 151276 | ProgramServices |
| Management And General | 525 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1008 | Total |
| Program Services | 937 | ProgramServices |
| Management And General | 71 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 47243 | Total |
| Program Services | 43936 | ProgramServices |
| Management And General | 3307 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2632 | Total |
| Program Services | 2448 | ProgramServices |
| Management And General | 184 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| Supplies | 39732 | 38123 | 1609 |
| Dietary Expenses | 23475 | 21832 | 1643 |
| Recruit./Staff Train. | 7078 | 6943 | 135 |
| Dues, Other | 5137 | 4777 | 360 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3769992 | Total |
| Program Services | 3343768 | ProgramServices |
| Management And General | 426224 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1214140 | BOY |
| EOY | 1272257 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5103 | BOY |
| EOY | 3324 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 561441 | BOY |
| EOY | 411195 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 16505 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 481438 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 440000 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 87904 | BOY |
| EOY | 41438 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8012 | BOY |
| EOY | 708396 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1876600 | BOY |
| EOY | 2453115 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 156760 | BOY |
| EOY | 438623 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 156760 | BOY |
| EOY | 438623 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1719840 | BOY |
| EOY | 2014492 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1719840 | BOY |
| EOY | 2014492 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1876600 | BOY |
| EOY | 2453115 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 296431 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -1779 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 322944 | OtherCostOrOtherBasis |
| Depreciation | 284810 | Depreciation |
| Book Value | 38134 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 86271 | OtherCostOrOtherBasis |
| Depreciation | 86271 | Depreciation |
| Book Value | 0 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 72223 | OtherCostOrOtherBasis |
| Depreciation | 68919 | Depreciation |
| Book Value | 3304 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 41438 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Intercompany Receivable - The May Institute | Description |
| Book Value | 708396 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 708396 | TotalBookValueOtherAssets |
| Total Revenue | 4066423 | TotalRevenue |
| Total Expenses | 3769992 | TotalExpenses |
| Excess Or Deficit For Year | 296431 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -1779 | NetUnrealizedGLOnInvestments |
| Total Adjustments | -1779 | TotalAdjustments |
| Excess Or Deficit Per FS | 294652 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 4064644 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -1779 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | -1779 | RevenueNotRptdF990 |
| Revenue Subtotal | 4066423 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 4066423 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 3769992 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 3769992 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 3769992 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Description of Uncertain Tax Positions Under FIN 48: | Identifier |
| Return Reference | Part X: | ReturnReference |
| Explanation | 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. | Explanation |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 0 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 0 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Explanation of Nondiscriminatory Policy Publication | Schedule E, Part I, Line 3 | The school has publicized its racially nondiscriminatory policy through its website and newsletters. |
| Explanation of Document Retention | Schedule E, Part I, Line 4 | The Bay School does not offer any scholarships or financial assistance. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 1 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (3 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Walter P Christian PhD | |||||||||||||
| 0 | 330960 | 0 | 10080 | 0 | 152537 | 0 | 53009 | 0 | 1533 | 0 | 548119 | 0 | 0 |
| Michael Milczarek | |||||||||||||
| 0 | 226972 | 0 | 7500 | 0 | 12862 | 0 | 2929 | 0 | 3442 | 0 | 253705 | 0 | 0 |
| Lauren Solotar | |||||||||||||
| 0 | 205485 | 0 | 0 | 0 | 34422 | 0 | 3096 | 0 | 4706 | 0 | 247709 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | Part I, Line 4b | ReturnReference |
| Explanation | The amount of $51,394 was contributed to a 457(b) and 457(f) plan for one individual. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Form 990, Part VI, Section A, line 6 | The May Institute, Inc. is the sole member of The Bay School in its organizing documents. | |
| Form 990, Part VI, Section A, line 7a | The May Institute, Inc. is named as the sole member of The Bay School in its organizing documents. The May Institute's Board of 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. | |
| 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 11 | Form 990 is reviewed by the Board of Directors at a regularly scheduled meeting prior to filing. | |
| Form 990, Part VI, Section B, line 12c | 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. | |
| The President and Treasurer of The Bay School are compensated entirely by the sole member. | ||
| Form 990, Part VI, Section C, line 19 | 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. | |
| Form 990, Part XI, line 5: | Net unrealized losses on investments: -1,779. | Changes in Net Assets or Fund Balances: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (5 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Direct Controlling Entity NADirectControllingEntityNA | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| The May Institute Inc | ||||||||||
| 41 Pacella Park Drive | Randolph | MA | 02368 | 042197449 | Education, research | MA | 501(c)(3) | Line 2 | N/A | 0 |
| National Autism Center Inc | ||||||||||
| 41 Pacella Park Drive | Randolph | MA | 02368 | 562529097 | Research, education | MA | 501(c)(3) | Line 7 | N/A | 0 |
| The May-West Roxbury Residences | ||||||||||
| 41 Pacella Park Drive | Randolph | MA | 02368 | 043331170 | Residential | MA | 501(c)(3) | PF | N/A | 0 |
| Greater Springfield Residences | ||||||||||
| 41 Pacella Park Drive | Randolph | MA | 02368 | 043330930 | Residential | MA | 501(c)(3) | Line 9 | N/A | 0 |
| The May Foundation Inc | ||||||||||
| 41 Pacella Park Drive | Randolph | MA | 02368 | 571136642 | Support organization | MA | 501(c)(3) | Line 11a, I | N/A | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (3 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| The May Institute Inc | ||
| L | 352079 | Allocation of cost |
| The May Institute Inc | ||
| N | 147866 | Actual cost |
| The May Institute Inc | ||
| O | 58926 | Actual cost |
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