Bay View Academy FY2021 filing

Tax-deductible

Monterey, CA501(c)(3)Since 2010EducationEIN 27-2907444

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In the tk-8 charter school, we build strong, collaborative relationships to fuel a diverse, inclusive community committed to lifelong learning.

501(c)(3) charity; gifts are tax-deductible.
75¢ of each $1 spent went to programs.
$140K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $11K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
75%
of spending
Looks good: 75% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$140K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $20K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$486K
15% of total assets
Looks good: liabilities are 15% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6.3M
+15% vs prior year
Spent
$5.6M
To programs
75%
Net assets
$2.8M
By yearFY2020–FY2024
Revenue
$6.3M
FY2021▲ +15%
Revenue by fiscal year
FY2020$5.5M
FY2021$6.3M
FY2022$6.3M
FY2023$8.0M
FY2024$7.8M
FY2024$7.5M
Expenses
$5.6M
FY2021▲ +3%
Expenses by fiscal year
FY2020$5.4M
FY2021$5.6M
FY2022$6.6M
FY2023$8.1M
FY2024$8.1M
FY2024$7.4M
Net assets
$2.8M
FY2021▲ +33%
Net assets by fiscal year
FY2020$2.1M
FY2021$2.8M
FY2022$2.5M
FY2023$2.4M
FY2024$2.1M
FY2024$2.2M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 2011.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $4.2M Management & general 25% · $1.4M Fundraising 0% · $599

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

14 people listed on the 990; $140K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Head of School
$140,088Pt VII · Sec A
Co-President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Co-President
$0Pt VII · Sec A

Ronda Griffith-Harman’s $138K as Director is at the 58th percentile of top reported officer pay among 3394 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Karina Barger——$141,220$143,100$140,088$130,000
Ronda Griffith-Harman$138,133$49,404————
Desiree Choy——$113,162———
Alyssa Towers——$102,774$106,366——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Bay View Academy executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Educates children from transitional kindergarten through eighth grade.

Provided by the organization

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1 program · $4.2M · in their own filed words · FY2020
01

Founded on the core principles of community, innovation, and a passion for learning, bay view academy is a kindergarden 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.

$4.2Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$20K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$6.3M
Ln 12
Gifts and grantsLn 1h$6.2M
Other incomeLn 4–11$19K
Investment incomeLn 3$6K
Money outPt IX
$5.6M
Ln 25
Programscol B$4.2M
Managementcol C$1.4M
Fundraisingcol D$599
Owns and owesPt X
$2.8M
net assets · Ln 32
Cash and savingsLn 1–2$1.9M
Total assetsLn 16$3.2M
LiabilitiesLn 26$486K
PeoplePt VI, VII
14
listed · VII A
PaidVII A1
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$6.2M
Government grantsLn 1e$6.1M
Investment incomeLn 3$6K
Other incomeLn 4–11$19K
Total revenueLn 12$6.3M
Assets in detailPt X, end of year
CashLn 1$942K
SavingsLn 2$992K
Cash and savings togetherLn 1–2$1.9M
Land, buildings, equipmentLn 10c$80K
Total assetsLn 16$3.2M
LiabilitiesLn 26$486K
Net assetsLn 32$2.8M
OperationsPt I, VI
EmployeesI 5115
VolunteersI 6300
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$2.5M$1.9M
Land, buildings, equipmentLn 10c$7K$80K
Total assetsLn 16$3.2M$3.2M
LiabilitiesLn 26$1.2M$486K
Net assetsLn 32$2.1M$2.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$180K$162K$18K
Other salaries and wagesLn 7$3.1M$2.3M$864K
Pension plan contributionsLn 8$490K$355K$135K
Other employee benefitsLn 9$438K$318K$121K
Payroll taxesLn 10$100K$73K$27K
Management feesLn 11a$44K$32K$12K
Legal feesLn 11b$7K$5K$2K
Accounting feesLn 11c$121K$89K$32K
Other fees for servicesLn 11g$420K$394K$26K
Advertising and promotionLn 12$4K$3K$1K
Office expensesLn 13$60K$44K$16K$599
Information technologyLn 14$16K$11K$4K
OccupancyLn 16$198K$145K$53K
TravelLn 17$1K$780$284
Depreciation, depletion and amortizationLn 22$3K$2K$878
InsuranceLn 23$67K$49K$18K
Other expenses (24a–d)Ln 24$270K$212K$57K
Total functional expensesLn 25$5.6M$4.2M$1.4M$599

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $7.8M$8.1M−$352K$2.1M 990 PDF
FY2023 $8.0M$8.1M−$95K$2.4M 990 PDF
FY2022 $6.3M$6.6M−$220K$2.5M 990 PDF
FY2021 Viewing $6.3M$5.6M$686K$2.8M 990 PDF
FY2020 $5.5M$5.4M$35K$2.1M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (5 parts)
Part I · Summary $6,252,008 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $5,197,979$6,227,050
I-9 Program service revenuePrior year $173,358$0
I-10 Investment incomePrior year $4,484$6,408
I-11 Other revenuePrior year $74,193$18,550
I-12 Total revenuePrior year $5,450,014$6,252,008
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $4,029,013$4,353,753
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,386,175$1,212,183
I-18 Total expensesPrior year $5,415,188$5,565,936
I-19 Revenue less expensesPrior year $34,826$686,072
Part VIII · Statement of revenue $6,252,008 across 6 lines filed
VIII-1e Government grants$6,108,220
VIII-1f All other contributions, gifts and grants$118,830
VIII-1h Total contributions, gifts and grants$6,227,050
VIII-3 Investment incomeExcluded from tax $6,408$6,408
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $18,550$18,550
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $24,958$6,252,008
Part IX · Statement of functional expenses $5,565,936 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $161,692 · Management $17,965$179,657
IX-7 Other salaries and wagesPrograms $2,282,076 · Management $863,658$3,145,734
IX-8 Pension plan contributionsPrograms $355,283 · Management $134,651$489,934
IX-9 Other employee benefitsPrograms $317,551 · Management $120,769$438,320
IX-10 Payroll taxesPrograms $73,348 · Management $26,760$100,108
IX-11a Management feesPrograms $31,957 · Management $11,659$43,616
IX-11b Legal feesPrograms $5,374 · Management $1,960$7,334
IX-11c Accounting feesPrograms $88,940 · Management $32,448$121,388
IX-11g Other fees for servicesPrograms $393,665 · Management $26,492$420,157
IX-12 Advertising and promotionPrograms $3,140 · Management $1,145$4,285
IX-13 Office expensesPrograms $43,808 · Management $15,983 · Fundraising $599$60,390
IX-14 Information technologyPrograms $11,377 · Management $4,151$15,528
IX-16 OccupancyPrograms $145,419 · Management $53,054$198,473
IX-17 TravelPrograms $780 · Management $284$1,064
IX-22 Depreciation, depletion and amortizationPrograms $2,408 · Management $878$3,286
IX-23 InsurancePrograms $49,043 · Management $17,892$66,935
IX-24 Other expenses (24a–d)Programs $212,438 · Management $57,289$269,727
IX-25 Total functional expensesPrograms $4,178,299 · Management $1,387,038 · Fundraising $599$5,565,936
Part X · Balance sheet $3,248,476 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $1,478,428$941,962
X-2 Savings and temporary cash investmentsStart of year $986,017$992,363
X-3 Pledges and grants receivableStart of year $654,854$1,119,002
X-4 Accounts receivableStart of year $3,287$16,525
X-9 Prepaid expenses and deferred chargesStart of year $100,845$98,735
X-10c Land, buildings and equipment, netStart of year $7,408$79,889
X-16 Total assetsStart of year $3,230,839$3,248,476
X-17 Accounts payable and accrued expensesStart of year $378,238$311,382
X-19 Deferred revenue$174,726
X-26 Total liabilitiesStart of year $1,154,543$486,108
X-27 Net assets without donor restrictionsStart of year $2,076,296$2,762,368
X-32 Total net assets or fund balancesStart of year $2,076,296$2,762,368
X-33 Total liabilities and net assetsStart of year $3,230,839$3,248,476
Part XI · Reconciliation of net assets $2,762,368 net assets at year end
XI-1 Total revenue$6,252,008
XI-2 Total expenses$5,565,936
XI-3 Revenue less expenses$686,072
XI-4 Net assets at start of year$2,076,296
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,762,368

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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