BETA

BAY SCHOOL: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BAY SCHOOL (EIN 94-3313535)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-03-29
IRS object ID
202640889349300159
Schema version
2024v5.5
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

FieldValueIRS element (for citing)
Return2026-03-29T21:34:25-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN263753134PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CBIZ ADVISORS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line153 STATE STREET 17TH FLOORAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02109ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

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)
PersonLISA HARRISONPersonNm
Person TitleTREASURER & CFOPersonTitleTxt
Phone8314629620PhoneNum
Signature2026-03-27SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBRENDA L BOOTHPreparerPersonNm
PTINP01342395PTIN
Phone6178075000PhoneNum
Preparation2026-03-27PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

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$5,500,233GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.THEBAYSCHOOL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1998FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTHE BAY SCHOOL, A MAY CENTER SCHOOL FOR AUTISM AND DEVELOPMENTAL DISABILITIES, IS A DAY SCHOOL LOCATED IN SANTA CRUZ, CALIFORNIA.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee91TotalEmployeeCnt
Total Volunteers3TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$41,020PYContributionsGrantsAmt
CY Contributions Grants$32,369CYContributionsGrantsAmt
PY Program Service Revenue$5,124,764PYProgramServiceRevenueAmt
CY Program Service Revenue$5,467,864CYProgramServiceRevenueAmt
PY Investment Income$280PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$5,166,064PYTotalRevenueAmt
CY Total Revenue$5,500,233CYTotalRevenueAmt
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$3,547,738PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,701,245CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,928,171PYOtherExpensesAmt
CY Other Expenses$2,006,259CYOtherExpensesAmt
PY Total Expenses$5,475,909PYTotalExpensesAmt
CY Total Expenses$5,707,504CYTotalExpensesAmt
PY Revenues Less Expenses-$309,845PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$207,271CYRevenuesLessExpensesAmt
Total Assets BOY$5,664,722TotalAssetsBOYAmt
Total Assets EOY$5,991,371TotalAssetsEOYAmt
Total Liabilities BOY$3,783,835TotalLiabilitiesBOYAmt
Total Liabilities EOY$4,317,755TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,880,887NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,673,616NetAssetsOrFundBalancesEOYAmt
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, GENDER OR RELIGION.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$5,148,157ExpenseAmt
Revenue$5,467,864RevenueAmt
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$5,148,157TotalProgramServiceExpensesAmt
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
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
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 With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
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 Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee91EmployeeCnt
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 Committees0MinutesOfCommitteesInd
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 CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
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)
PersonJOSEPH SWITZERPersonNm
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
RICHARD WICHMANN
CHAIRPERSON, DIRECTOR1.005.00Yes (X)Yes (X)$0$0$0
NANCY NAGER
VICE CHAIRPERSON, DIRECTOR1.005.00Yes (X)Yes (X)$0$0$0
SOPHIE YANG
SECRETARY, DIRECTOR1.005.00Yes (X)Yes (X)$0$0$0
LAUREN C SOLOTAR
PRESIDENT, DIRECTOR5.0048.00Yes (X)Yes (X)$0$560,656$137,579
MICHAEL TOBIN
TREASURER, DIRECTOR (UNTIL 12/28/24)5.0048.00Yes (X)Yes (X)$0$345,034$33,055
NATASA VUCETIC
TREASURER, DIRECTOR (AS OF 07/15/24)5.0048.00Yes (X)Yes (X)$0$127,597$985
HEATHER BOMBARD
ASSISTANT SECRETARY5.0048.00Yes (X)$0$81,868$17,644
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$1,115,155TotReportableCompRltdOrgAmt
Total Other Compensation$189,263TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$32,369AllOtherContributionsAmt
Total Contributions$32,369TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTUITIONDesc
Business611600BusinessCd
Total Revenue Column$5,467,864TotalRevenueColumnAmt
Related Or Exempt Func Income$5,467,864RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$5,467,864TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,500,233TotalRevenueColumnAmt
Related Or Exempt Func Income$5,467,864RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,010,821TotalAmt
Program Services$3,010,821ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$25,715TotalAmt
Program Services$25,715ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$440,509TotalAmt
Program Services$440,509ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$224,200TotalAmt
Program Services$224,200ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$559,347TotalAmt
Management And General$559,347ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$4,760TotalAmt
Program Services$4,760ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$401,847TotalAmt
Program Services$401,847ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$63,945TotalAmt
Program Services$63,945ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$24,807TotalAmt
Program Services$24,807ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$752,279TotalAmt
Program Services$752,279ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$38,727TotalAmt
Program Services$38,727ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,333TotalAmt
Program Services$1,333ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$2,966TotalAmt
Program Services$2,966ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$2,288TotalAmt
Program Services$2,288ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$38,330TotalAmt
Program Services$38,330ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
DIETARY EXPENSES$62,896$62,896
DUES & SUBSCRIPTION$8,325$8,325
STAFF TRAINING$7,967$7,967
RECRUITMENT-ADVERTISING$6,947$6,947

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$29,495TotalAmt
Program Services$29,495ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$5,707,504TotalAmt
Program Services$5,148,157ProgramServicesAmt
Management And General$559,347ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,356,906BOYAmt
EOY$596,405EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$777,071BOYAmt
EOY$862,742EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$7,988BOYAmt
EOY$10,191EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$363,898LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$349,927LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$7,638BOYAmt
EOY$13,971EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$3,515,119BOYAmt
EOY$4,508,062EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,664,722BOYAmt
EOY$5,991,371EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$189,256BOYAmt
EOY$200,960EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,594,579BOYAmt
EOY$4,116,795EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,783,835BOYAmt
EOY$4,317,755EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,880,887BOYAmt
EOY$1,673,616EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,880,887BOYAmt
EOY$1,673,616EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,664,722BOYAmt
EOY$5,991,371EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$207,271ReconcilationRevenueExpnssAmt
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$45,689OtherCostOrOtherBasisAmt
Depreciation$37,158DepreciationAmt
Book Value$8,531BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$318,209OtherCostOrOtherBasisAmt
Depreciation$312,769DepreciationAmt
Book Value$5,440BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$13,971TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDescBook ValueBookValueAmt
DEPOSITS$27,360
RIGHT-OF-USE OPERATING LEASE ASSETS$3,103,732
RIGHT-OF-USE FINANCE LEASE ASSETS$40,397
DUE FROM AFFILIATES$1,336,573
FieldValueIRS element (for citing)
Total Book Value Other Assets$4,508,062TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
DUE TO AFFILIATES$931,050
RIGHT-OF-USE OPERATING LEASE LIABILITIES$3,142,978
RIGHT-OF-USE FINANCE LEASE ASSETS$42,767
FieldValueIRS element (for citing)
Total Liability$4,116,795TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$5,500,233TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$5,500,233RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$5,500,233TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$5,707,504TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$5,707,504ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$5,707,504TotalExpensesPerForm990Amt

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. 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.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)
Compensation CommitteeYes (X)CompensationCommitteeInd
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$500,594$0$48,460$0$11,602$0$113,513$0$24,066$0$698,235$0$0
MICHAEL TOBIN
TREASURER, DIRECTOR (UNTIL 12/28/24)$0$303,485$0$29,700$0$11,849$0$6,214$0$26,841$0$378,089$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 ORGANIZATION CONTRIBUTED $156,231 TO THE PLAN DURING THE FISCAL YEAR ENDED JUNE 30, 2025.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 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 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 8BTHERE IS NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
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. 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 12CDIRECTORS AND OFFICERS CERTIFY COMPLIANCE WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY ANNUALLY. THE CERTIFICATION PROCESS IS SUPERVISED BY THE SENIOR VP OF HR OF THE SOLE MEMBER (THE MAY INSTITUTE, INC.). INSTANCES OF DISCLOSURE OF POSSIBLE CONFLICT ARE REPORTED TO THE SOLE MEMBER'S EXECUTIVE COMMITTEE FOR ADJUDICATION.
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 10Yes (1)THE MAY INSTITUTE INC
THE MAY-WEST ROXBURY RESIDENCES INC
41 PACELLA PARK DRIVERANDOLPHMA02368043331170RESIDENTIALMA501(C)(3)LINE 10Yes (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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