PACIFIC VIEW CHARTER SCHOOL

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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

1999

Legal Domicile

Principal Officer

KATHI COHEN

Phone

7607570161

Tax Period

2024-07-01 to 2025-06-30

PACIFIC VIEW CHARTER SCHOOL, founded in 1999, is a mid-sized nonprofit in the Education sector that reported $11.0M in total revenue in fiscal year 2024. Revenue fell 20% from the prior year — a significant decline worth monitoring.

Mission

TO FOCUS ON THE SUCCESS OF EACH STUDENT & INVOLVE PARENTS IN THE EDUCATION OF THEIR CHILDREN. THE SCHOOL IS COMITTED TO PROVIDING APPROPRIATE PHYSICAL SPACE, MATERIALS, QUALIFIED PERSONNEL, AND STAFF DEVELOPMENT IN ORDER TO GUIDE THE LEARNING OF ITS K-12 STUDENTS.

Program Service Accomplishments

Program 1

Expenses: $10,643,533

OPERATION OF A K-12 PUBLIC CHARTER SCHOOL.

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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 $10,515,117

Program Service Revenue $0

Investment Income $485,585

Other Revenue $0

TOTAL REVENUE $11,000,702

Expense Breakdown

Grants Paid $0

Salaries & Benefits $9,286,941

Fundraising Expenses $0

Program Expenses $10,643,533

Other Expenses $2,308,712

TOTAL EXPENSES $11,595,653

Year-over-Year Comparison

	2024	2023	Change
Revenue	$11,000,702	$13,761,172	-0.2%
Expenses	$11,595,653	$10,609,857	+0.1%
Net Income	$-594,951	$3,151,315	-1.2%

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

Volunteers

N/A

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

$269,490

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KATHI COHEN	BOARD CHAIR	1.00	Officer Director	$0	$0	$0
RICARDO SANCHEZ	BOARD TRUSTEE	1.00	Director	$0	$0	$0
NOEL ROSS	BOARD TRUSTEE - PARENT	1.00	Director	$0	$0	$0
ERIN GORENCE	EXECUTIVE DIRECTOR	40.00	Officer	$228,132	$41,358	$269,490
GAYL JOHNSON	DIRECTOR OF STUDENT SERVIC	40.00	Highest	$208,724	$55,852	$264,576
LINDA MOORE	SPECIAL ED COORDINATOR	40.00	Highest	$157,483	$41,788	$199,271
FRANCIS DE CASTRO	SCHOOL PSYCHOLOGIST	40.00	Highest	$154,665	$57,381	$212,046
KATHERINE MECK	SITE SUPERVISOR	40.00	Highest	$141,058	$38,858	$179,916
JILL CHANG	FISCAL & OPERATIONS COORDINATOR	40.00	Highest	$151,559	$59,776	$211,335

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	$11,000,702	$11,595,653	$17,697,460	$-594,951
2024	$13,761,172	$10,609,857	$18,756,947	$3,151,315
2023	$12,127,527	$9,185,935	$15,911,882	$2,941,592
2022	$9,593,182	$8,605,214	$12,443,761	$987,968
2021	$9,071,993	$8,137,127	$11,852,696	$934,866
2020	$8,897,806	$8,261,419	$10,482,818	$636,387
2019	$8,781,269	$7,429,227	$10,046,369	$1,352,042
2018	$6,239,845	$5,168,782	$8,827,455	$1,071,063