2026-03-29T21:34:25-05:00 2025-06-30 263753134 CBIZ ADVISORS LLC 53 STATE STREET 17TH FLOOR BOSTON MA 02109 990 2024-07-01 943313535 THE BAY SCHOOL BAYS 8314629620 1026 CAPITOLA ROAD SANTA CRUZ CA 95062 LISA HARRISON TREASURER & CFO 8314629620 2026-03-27 1 1 BRENDA L BOOTH P01342395 6178075000 2026-03-27 2024 2025-03-06 01:10:19Z LAUREN SOLOTAR 41 PARCELLA PARK DR RANDOLPH MA 02368 5500233 0 X WWW.THEBAYSCHOOL.ORG X 1998 CA THE BAY SCHOOL, A MAY CENTER SCHOOL FOR AUTISM AND DEVELOPMENTAL DISABILITIES, IS A DAY SCHOOL LOCATED IN SANTA CRUZ, CALIFORNIA. 5 3 91 3 0 0 41020 32369 5124764 5467864 280 0 0 0 5166064 5500233 0 0 0 0 3547738 3701245 0 0 0 1928171 2006259 5475909 5707504 -309845 -207271 5664722 5991371 3783835 4317755 1880887 1673616 X 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. 0 0 5148157 5467864 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. 5148157 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 7 0 1 91 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 3 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 1 1 0 CA X X JOSEPH SWITZER 7814400400 41 PACELLA PARK DRIVE RANDOLPH MA 02368 RICHARD WICHMANN CHAIRPERSON, DIRECTOR 1.00 5.00 X X 0 0 0 NANCY NAGER VICE CHAIRPERSON, DIRECTOR 1.00 5.00 X X 0 0 0 SOPHIE YANG SECRETARY, DIRECTOR 1.00 5.00 X X 0 0 0 LAUREN C SOLOTAR PRESIDENT, DIRECTOR 5.00 48.00 X X 0 560656 137579 MICHAEL TOBIN TREASURER, DIRECTOR (UNTIL 12/28/24) 5.00 48.00 X X 0 345034 33055 NATASA VUCETIC TREASURER, DIRECTOR (AS OF 07/15/24) 5.00 48.00 X X 0 127597 985 HEATHER BOMBARD ASSISTANT SECRETARY 5.00 48.00 X 0 81868 17644 0 1115155 189263 0 0 1 0 0 32369 32369 TUITION 611600 5467864 5467864 5467864 5500233 5467864 0 0 3010821 3010821 25715 25715 440509 440509 224200 224200 559347 559347 4760 4760 401847 401847 63945 63945 24807 24807 752279 752279 38727 38727 1333 1333 2966 2966 2288 2288 38330 38330 DIETARY EXPENSES 62896 62896 DUES & SUBSCRIPTION 8325 8325 STAFF TRAINING 7967 7967 RECRUITMENT-ADVERTISING 6947 6947 29495 29495 5707504 5148157 559347 0 1356906 596405 777071 862742 7988 10191 363898 349927 7638 13971 3515119 4508062 5664722 5991371 189256 200960 3594579 4116795 3783835 4317755 X 1880887 1673616 1880887 1673616 5664722 5991371 -207271 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 45689 37158 8531 318209 312769 5440 13971 DEPOSITS 27360 RIGHT-OF-USE OPERATING LEASE ASSETS 3103732 RIGHT-OF-USE FINANCE LEASE ASSETS 40397 DUE FROM AFFILIATES 1336573 4508062 DUE TO AFFILIATES 931050 RIGHT-OF-USE OPERATING LEASE LIABILITIES 3142978 RIGHT-OF-USE FINANCE LEASE ASSETS 42767 4116795 X 5500233 0 5500233 0 5500233 5707504 0 5707504 0 5707504 PART X, LINE 2: THE 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. 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL HAS PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH ITS WEBSITE AND NEWSLETTERS. SCHEDULE E, PART I, LINE 4 THE BAY SCHOOL DOES NOT OFFER ANY SCHOLARSHIPS OR FINANCIAL ASSISTANCE. X X X X X X 0 1 0 0 0 0 0 0 0 LAUREN C SOLOTAR PRESIDENT, DIRECTOR 0 500594 0 48460 0 11602 0 113513 0 24066 0 698235 0 0 MICHAEL TOBIN TREASURER, DIRECTOR (UNTIL 12/28/24) 0 303485 0 29700 0 11849 0 6214 0 26841 0 378089 0 0 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. 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 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 8B THERE IS NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE 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 12C DIRECTORS 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 15 ANY COMPENSATION IS PROVIDED THROUGH THE SOLE MEMBER. FORM 990, PART VI, SECTION C, LINE 19 THE 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. THE MAY INSTITUTE INC 41 PACELLA PARK DRIVE RANDOLPH MA 02368 042197449 EDUCATION MA 501(C)(3) LINE 2 N/A 0 NATIONAL AUTISM CENTER INC 41 PACELLA PARK DRIVE RANDOLPH MA 02368 562529097 RESEARCH MA 501(C)(3) LINE 10 THE MAY INSTITUTE INC 1 THE MAY-WEST ROXBURY RESIDENCES INC 41 PACELLA PARK DRIVE RANDOLPH MA 02368 043331170 RESIDENTIAL MA 501(C)(3) LINE 10 THE MAY INSTITUTE INC 1 GREATER SPRINGFIELD RESIDENCES INC 41 PACELLA PARK DRIVE RANDOLPH MA 02368 043330930 RESIDENTIAL MA 501(C)(3) LINE 10 THE MAY INSTITUTE INC 1 MAY FOUNDATION INC 41 PACELLA PARK DRIVE RANDOLPH MA 02368 571136642 SUPPORT ORGANIZATION MA 501(C)(3) LINE 12A, I THE MAY INSTITUTE INC 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0