Totals
- Total revenue
- $5,166,064
- Total expenses
- $5,475,909
- Contributions and grants received
- $41,020
- Grants paid
- $0
- Program service revenue
- $5,124,764
- Investment income
- $280
- Other revenue
- $0
- Total assets, end of year
- $5,664,722
- Total liabilities, end of year
- $3,783,835
- Net assets or fund balances, end of year
- $1,880,887
- Program services expenses (Part IX)
- $4,576,024
- Management and general expenses
- $899,885
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $4,576,024
Program services were 83.6% 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
$41,020
-
2a · Program service revenue: TUITION
total $5,124,764 · related or exempt $5,124,764
-
3 · Investment income
total $280 · excluded $280
Functional expenses
Part IX, the statement of functional expenses.
-
7 · Other salaries and wages
total $2,870,202 · program services $2,640,034 · management and general $230,168
-
8 · Pension plan contributions
total $26,525 · program services $24,668 · management and general $1,857
-
9 · Other employee benefits
total $438,148 · program services $407,478 · management and general $30,670
-
10 · Payroll taxes
total $212,863 · program services $195,255 · management and general $17,608
-
11b · Fees: legal
total $4,300 · program services $4,300
-
13 · Office expenses
total $52,651 · program services $48,765 · management and general $3,886
-
14 · Information technology
total $10,539 · program services $9,802 · management and general $737
-
16 · Occupancy
total $711,515 · program services $661,709 · management and general $49,806
-
17 · Travel
total $1,043 · program services $991 · management and general $52
-
22 · Depreciation, depletion and amortization
total $7,349 · program services $6,835 · management and general $514
-
23 · Insurance
total $39,073 · program services $36,338 · management and general $2,735
-
24a · Other expenses: CORPORATE ADMIN. ALLOCA
total $557,460 · management and general $557,460
-
24b · Other expenses: PROGRAM CONSULTATION SE
total $338,395 · program services $338,395 · management and general $0
-
24c · Other expenses: DIETARY EXPENSES
total $51,659 · program services $51,659
-
24d · Other expenses: VEHICLE/TRANSPORTATION
total $41,827 · program services $41,827 · management and general $0
-
24e · All other expenses
total $112,360 · program services $107,968 · management and general $4,392
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $1,149,784 · end of year $1,356,906
-
4 · Accounts receivable
beginning of year $943,261 · end of year $777,071
-
9 · Prepaid expenses and deferred charges
beginning of year $74,099 · end of year $7,988
-
10a · Land, buildings and equipment: cost or other basis
$355,278
-
10b · Land, buildings and equipment: accumulated depreciation
$347,640
-
10c · Land, buildings and equipment, net
beginning of year $14,988 · end of year $7,638
-
15 · Other assets
beginning of year $6,513,022 · end of year $3,515,119
-
17 · Accounts payable and accrued expenses
beginning of year $207,119 · end of year $189,256
-
25 · Other liabilities
beginning of year $6,297,303 · end of year $3,594,579
-
27 · Net assets without donor restrictions
beginning of year $2,190,732 · end of year $1,880,887
Mission and programs · 2023
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)
TO EDUCATE CHILDREN WITH AUTISM.
-
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 $4,576,024 · Revenue $5,124,764
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Michael TobinMICHAEL TOBIN
TREASURER, DIRECTOR
- Total calculated
- $357,710
- From this org
- $0
- From related orgs
- $333,903
- Other
- $23,807
- Hours/week
- 5 + 48 related
Schedule J breakdown matched by us
- Base
- $0 + $295,496 related
- Bonus
- $0 + $29,700 related
- Other
- $0 + $8,707 related
- Deferred
- $0 + $6,054 related
- Nontaxable benefits
- $0 + $17,753 related
- Filer's total
- $0 + $357,710 related
-
Neal TodrysNEAL TODRYS
CHAIRPERSON, DIRECTOR (UNTIL 12/23)
- Total calculated
- $0
- Hours/week
- 1 + 5 related
-
Lauren C SolotarLAUREN C SOLOTAR
PRESIDENT, DIRECTOR
- Total calculated
- $1,037,324
- From this org
- $0
- From related orgs
- $875,509
- Other
- $161,815
- Hours/week
- 5 + 48 related
Schedule J breakdown matched by us
- Base
- $0 + $487,776 related
- Bonus
- $0 + $48,460 related
- Other
- $0 + $339,273 related
- Deferred
- $0 + $141,560 related
- Nontaxable benefits
- $0 + $20,255 related
- Filer's total
- $0 + $1,037,324 related
-
Richard WichmannRICHARD WICHMANN
CHAIRPERSON, DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 5 related
-
Nancy NagerNANCY NAGER
VICE CHAIRPERSON, DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 5 related
-
Sophie YangSOPHIE YANG
SECRETARY, DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 5 related
-
Heather BombardHEATHER BOMBARD
ASSISTANT SECRETARY
- Total calculated
- $71,915
- From this org
- $0
- From related orgs
- $62,862
- Other
- $9,053
- Hours/week
- 5 + 44 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 · 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 $136,000 TO THE PLAN DURING THE FISCAL YEAR ENDED JUNE 30, 2024. IN CALENDAR 2023, THE CEO RECEIVED A TAXABLE DISTRIBUTION FROM THE 457F NONQUALIFIED DEFERRED COMPENSATION PLAN. THE DISTRIBUTION OF $326,972 IS INCLUDED IN SCHEDULE J, PART II, COLUMN (B)(III).
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.
-
501(C)(3) · EDUCATION · MA
-
501(C)(3) · RESEARCH · MA · controlled entity
Directly controlled by THE MAY INSTITUTE INC
-
THE MAY-WEST ROXBURY RESIDENCES INC
501(C)(3) · RESIDENTIAL · MA · controlled entity
Directly controlled by THE MAY INSTITUTE INC
-
GREATER SPRINGFIELD RESIDENCES INC
501(C)(3) · RESIDENTIAL · MA · controlled entity
Directly controlled by THE MAY INSTITUTE INC
-
501(C)(3) · SUPPORT ORGANIZATION · MA · controlled entity
Directly controlled by THE MAY INSTITUTE INC
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 5 April 2025
- IRS schema version
- 2023v6.0
- Source object
- 202510979349300816
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