PACIFIC BAY CHRISTIAN SCHOOL (EIN 830667844) - Form 990 Financial Analysis & Trantor Score

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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

2018

Legal Domicile

Principal Officer

MICHAEL CHEN

Phone

6503551935

Tax Period

2024-07-01 to 2025-06-30

PACIFIC BAY CHRISTIAN SCHOOL, founded in 2018, is a community nonprofit in the Education sector that reported $4.3M in total revenue in fiscal year 2024. Revenue decreased 5% compared to the prior year. Expenses of $5.2M exceeded revenue, resulting in a 21% operating deficit.

Mission

TO DEVELOP THE CHARACTER, ESSENTIAL SKILLS, AND SPECIAL GIFTS OF EACH STUDENT FOR A FRUITFUL LIFE OF GODLY IMPACT ON THE WORLD. TO BE A CHRIST-CENTERED COMMUNITY OF SCHOLARSHIP AND DISCIPLESHIP THAT NURTURES OUR STUDENTS' GROWTH IN FAITH, KNOWLEDGE, AND VIRTUE.

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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 $12,939

Program Service Revenue $4,208,675

Investment Income $-26

Other Revenue $59,651

TOTAL REVENUE $4,281,239

Expense Breakdown

Grants Paid $470,891

Salaries & Benefits $2,703,466

Fundraising Expenses $0

Program Expenses $2,278,835

Other Expenses $2,021,673

TOTAL EXPENSES $5,196,030

Year-over-Year Comparison

	2024	2023	Change
Revenue	$4,281,239	$4,520,249	-0.1%
Expenses	$5,196,030	$5,162,933	+0.0%
Net Income	$-914,791	$-642,684	+0.4%

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

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

$297,231

Total Directors

$274,552

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHEAL CHEN	HEAD OF SCHOOL & SECRETARY	40.00	Officer Director	$178,896	$10,343	$189,239
ALAN AIMI	TREASUER	1.00	Director	$0	$0	$0
HANNAH KIM	BOARD MEMBER	1.00	Director	$0	$0	$0
DAVID GROSS	BOARD MEMBER	1.00	Director	$77,728	$7,585	$85,313
ERIK ELLEFSEN	PRESIDENT	1.00	Director	$0	$0	$0
MITCH SALERNO	NEWLY APPOINTED TREASURER	1.00	Director	$0	$0	$0
CHRISTIE CHUNG	BOARD MEMBER	1.00	Director	$0	$0	$0
VINCENT CHAN	DIRECTOR OF FINANCE AND IT	40.00	Officer	$107,992	$0	$107,992

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	$4,281,239	$5,196,030	$1,509,048	$-914,791
2024	$4,520,249	$5,162,933	$5,463,897	$-642,684

PACIFIC BAY CHRISTIAN SCHOOL