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Nonprofiteer
← BAY SCHOOL

Form 990 for tax year 2024

Filed by BAY SCHOOL.

Totals

Total revenue
$5,500,233
Total expenses
$5,707,504
Contributions and grants received
$32,369
Grants paid
$0
Program service revenue
$5,467,864
Investment income
$0
Other revenue
$0
Total assets, end of year
$5,991,371
Total liabilities, end of year
$4,317,755
Net assets or fund balances, end of year
$1,673,616
Program services expenses (Part IX)
$5,148,157
Management and general expenses
$559,347
Fundraising expenses
$0
Program service expenses (Part III)
$5,148,157

Program services were 90.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $32,369

  • 2a · Program service revenue: TUITION

    total $5,467,864 · related or exempt $5,467,864

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $3,010,821 · program services $3,010,821

  • 8 · Pension plan contributions

    total $25,715 · program services $25,715

  • 9 · Other employee benefits

    total $440,509 · program services $440,509

  • 10 · Payroll taxes

    total $224,200 · program services $224,200

  • 11a · Fees: management

    total $559,347 · management and general $559,347

  • 11b · Fees: legal

    total $4,760 · program services $4,760

  • 11g · Fees: other

    total $401,847 · program services $401,847

  • 13 · Office expenses

    total $63,945 · program services $63,945

  • 14 · Information technology

    total $24,807 · program services $24,807

  • 16 · Occupancy

    total $752,279 · program services $752,279

  • 17 · Travel

    total $38,727 · program services $38,727

  • 19 · Conferences, conventions and meetings

    total $1,333 · program services $1,333

  • 20 · Interest

    total $2,966 · program services $2,966

  • 22 · Depreciation, depletion and amortization

    total $2,288 · program services $2,288

  • 23 · Insurance

    total $38,330 · program services $38,330

  • 24a · Other expenses: DIETARY EXPENSES

    total $62,896 · program services $62,896

  • 24b · Other expenses: DUES & SUBSCRIPTION

    total $8,325 · program services $8,325

  • 24c · Other expenses: STAFF TRAINING

    total $7,967 · program services $7,967

  • 24d · Other expenses: RECRUITMENT-ADVERTISING

    total $6,947 · program services $6,947

  • 24e · All other expenses

    total $29,495 · program services $29,495

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,356,906 · end of year $596,405

  • 4 · Accounts receivable

    beginning of year $777,071 · end of year $862,742

  • 9 · Prepaid expenses and deferred charges

    beginning of year $7,988 · end of year $10,191

  • 10a · Land, buildings and equipment: cost or other basis

    $363,898

  • 10b · Land, buildings and equipment: accumulated depreciation

    $349,927

  • 10c · Land, buildings and equipment, net

    beginning of year $7,638 · end of year $13,971

  • 15 · Other assets

    beginning of year $3,515,119 · end of year $4,508,062

  • 17 · Accounts payable and accrued expenses

    beginning of year $189,256 · end of year $200,960

  • 25 · Other liabilities

    beginning of year $3,594,579 · end of year $4,116,795

  • 27 · Net assets without donor restrictions

    beginning of year $1,880,887 · end of year $1,673,616

Mission and programs · 2024

Mission

FOUNDED IN 1998, THE BAY SCHOOL'S MISSION IS TO PROVIDE SCIENTIFICALLY BASED EDUCATIONAL SERVICES AND TO CONTRIBUTE TO RESEARCH THAT SERVES CHILDREN WITH AUTISM. THE YEAR-ROUND SCHOOL EDUCATES STUDENTS BETWEEN THE AGES OF FIVE AND TWENTY-TWO REGARDLESS OF THEIR RACE, NATIONAL OR ETHNIC ORIGIN, GENDER OR RELIGION.

Activities or mission (Part I)

THE BAY SCHOOL, A MAY CENTER SCHOOL FOR AUTISM AND DEVELOPMENTAL DISABILITIES, IS A DAY SCHOOL LOCATED IN SANTA CRUZ, CALIFORNIA.

  • THE 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.

    Expenses $5,148,157 · Revenue $5,467,864

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Richard Wichmann

    CHAIRPERSON, DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 5 related
  • Nancy Nager

    VICE CHAIRPERSON, DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 5 related
  • Sophie Yang

    SECRETARY, DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 5 related
  • Lauren C Solotar

    PRESIDENT, DIRECTOR

    Total calculated
    $698,235
    From this org
    $0
    From related orgs
    $560,656
    Other
    $137,579
    Hours/week
    5 + 48 related

    Schedule J breakdown matched by us

    Base
    $0 + $500,594 related
    Bonus
    $0 + $48,460 related
    Other
    $0 + $11,602 related
    Deferred
    $0 + $113,513 related
    Nontaxable benefits
    $0 + $24,066 related
    Filer's total
    $0 + $698,235 related
  • Michael Tobin

    TREASURER, DIRECTOR (UNTIL 12/28/24)

    Total calculated
    $378,089
    From this org
    $0
    From related orgs
    $345,034
    Other
    $33,055
    Hours/week
    5 + 48 related

    Schedule J breakdown matched by us

    Base
    $0 + $303,485 related
    Bonus
    $0 + $29,700 related
    Other
    $0 + $11,849 related
    Deferred
    $0 + $6,214 related
    Nontaxable benefits
    $0 + $26,841 related
    Filer's total
    $0 + $378,089 related
  • Natasa Vucetic

    TREASURER, DIRECTOR (AS OF 07/15/24)

    Total calculated
    $128,582
    From this org
    $0
    From related orgs
    $127,597
    Other
    $985
    Hours/week
    5 + 48 related
  • Heather Bombard

    ASSISTANT SECRETARY

    Total calculated
    $99,512
    From this org
    $0
    From related orgs
    $81,868
    Other
    $17,644
    Hours/week
    5 + 48 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 4B
THE 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.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2024
Filed
27 March 2026
IRS schema version
2024v5.5
Source object
202640889349300159

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