The Bay School

Nonprofit profile at a glance

EIN
943313535
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Santa Cruz, CA, USA
Phone
8314629620
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Official website

Reported finances

Revenue
$5,500,233
Expenses
$5,707,504
Assets
$5,991,371
Liabilities
$4,317,755

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • LAUREN C SOLOTAR (PRESIDENT, DIRECTOR)

Highest reported compensation

  • LAUREN C SOLOTAR (PRESIDENT, DIRECTOR): $698,235 total reported compensation
  • MICHAEL TOBIN (TREASURER, DIRECTOR (UNTIL 12/28/24)): $378,089 total reported compensation
  • NATASA VUCETIC (TREASURER, DIRECTOR (AS OF 07/15/24)): $128,582 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

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.

What it reported doing in 2024

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.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some related-organization disclosures are missing.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 90
  • Accountability: 77
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.6%; rating input score 94
  • Program expense ratio: 90.2%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 13th percentile among comparable filings
  • Pay-setting controls: 6 of 6 controls in place; rating input score 100
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 60%; rating input score 60; 9th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3.8%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 1.05; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.72; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 3.3%; rating input score 66; 66th percentile among comparable filings

Growth

  • Program expense growth: 1.2% per year; rating input score 100; 18th percentile among comparable filings
  • Revenue growth: 1.7% per year; rating input score 100; 19th percentile among comparable filings
  • Asset growth: 8.6% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 93.6% of revenue deployed · 90.2% of spending went to programs
  • Governance: 3 of 5 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $5.1M in reported program spending
  • Leadership: top reported pay $698K · 7 people listed · 6 of 6 pay-setting controls reported
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 5 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 22/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.