BAY VIEW ACADEMY

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2010

Legal Domicile

Principal Officer

MARISSA BROSSEAU

Phone

8317174630

Tax Period

2024-07-01 to 2025-06-30

BAY VIEW ACADEMY, founded in 2010, is a community nonprofit in the Education sector that reported $7.5M in total revenue in fiscal year 2024.

Mission

IN THE TK-8 CHARTER SCHOOL, WE BUILD STRONG, COLLABORATIVE RELATIONSHIPS TO FUEL A DIVERSE, INCLUSIVE COMMUNITY COMMITTED TO LIFELONG LEARNING.

Program Service Accomplishments

Program 1

Expenses: $5,340,759 Revenue: $182,778

FOUNDED ON THE CORE PRINCIPLES OF COMMUNITY, INNOVATION, AND A PASSION FOR LEARNING, BAY VIEW ACADEMY IS A KINDERGARTEN THROUGH EIGHTH GRADE PUBLIC CHARTER SCHOOL. BVA OFFERS A BROAD ACADEMIC PROGRAM USING THEMATIC-BASED INSTRUCTION. ENRICHMENT OFFERINGS INCLUDE PHYSICAL EDUCATION, ART, MUSIC AND PERFORMING ARTS, AND SPANISH. BVA TEACHERS DEVELOP AND TEACH LESSONS THAT GO BEYOND THE STATE STANDARDS. BY FOCUSING ON DIFFERENTIATION IN THE CLASSROOM, WE HAVE CONTINUED TO WORK TOWARDS CLOSING THE ACHIEVEMENT GAP, AND MEETING THE NEEDS OF ALL OF OUR DIVERSE LEARNERS. IN ADDITION, BAY VIEW ACADEMY'S COMMUNITY PARTNERSHIP PHILOSOPHY FLOURISHES, WITH A MULTITUDE OF OFF-SITE FIELD TRIPS ENHANCING OUR STUDENTS' EDUCATIONAL EXPERIENCE. BVA SERVED APPROXIMATELY 477 STUDENTS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $7,227,396

Program Service Revenue $169,870

Investment Income $54,032

Other Revenue $58,643

TOTAL REVENUE $7,509,941

Expense Breakdown

Grants Paid $0

Salaries & Benefits $5,703,125

Fundraising Expenses $0

Program Expenses $5,340,759

Other Expenses $1,716,133

TOTAL EXPENSES $7,419,258

Year-over-Year Comparison

	2024	2023	Change
Revenue	$7,509,941	$7,763,441	0.0%
Expenses	$7,419,258	$8,115,770	-0.1%
Net Income	$90,683	$-352,329	-1.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

115

Volunteers

300

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$187,873

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JON CHRISTOPHERSEN	PRESIDENT	2.00	Officer Director	$0	$0	$0
KAYTIE TONG	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
MARISSA BROSSEAU	TREASURER	2.00	Officer Director	$0	$0	$0
JAZMIN LOPEZ-MARTINEZ	SECRETARY	2.00	Officer Director	$0	$0	$0
HELOISA JUNQUEIRA	DIRECTOR	2.00	Director	$0	$0	$0
ALLISON DUCKWORTH	DIRECTOR	2.00	Director	$0	$0	$0
RONDA GRIFFITH-HARMAN	DIRECTOR	40.00	Officer	$138,133	$49,740	$187,873

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$7,509,941	$7,419,258	$3,400,243	$90,683
2024	$7,763,441	$8,115,770	$2,846,623	$-352,329
2023	$8,040,081	$8,135,182	$3,501,198	$-95,101
2022	$6,335,667	$6,555,839	$3,278,259	$-220,172
2021	$6,252,008	$5,565,936	$3,248,476	$686,072
2020	$5,450,014	$5,415,188	$3,230,839	$34,826
2019	$5,579,529	$5,506,460	$2,334,490	$73,069
2018	$4,611,092	$4,377,648	$2,134,909	$233,444