Bay View Academy FY2023 filing

Tax-deductible

Monterey, CA501(c)(3)Since 2010EducationEIN 27-2907444Revenue $8.0M in FY2023

On file with the IRSbayview-academy.org190 Seeno St, 93940-2320 · Monterey, CATax-exempt since Feb 2011School — 170(b)(1)(A)(ii)

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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.
$357K 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

FY2023 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $24K a year · under 1% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
75%
of spending
Fine: 75% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$357K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.0 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
$1.1M
30% of total assets
Looks good: liabilities are 30% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$8.0M
+27% vs prior year
Spent
$8.1M
To programs
75%
Net assets
$2.4M
By yearFY2020–FY2025
Revenue
$8.0M
FY2023▲ +27%
Tap a bar for its year
Revenue by fiscal year
FY2020$5.5M
FY2021$6.3M
FY2022$6.3M
FY2023$8.0M
FY2024$7.8M
FY2025$7.5M
Expenses
$8.1M
FY2023▲ +24%
Tap a bar for its year
Expenses by fiscal year
FY2020$5.4M
FY2021$5.6M
FY2022$6.6M
FY2023$8.1M
FY2024$8.1M
FY2025$7.4M
Net assets
$2.4M
FY2023▼ -4%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.1M
FY2021$2.8M
FY2022$2.5M
FY2023$2.4M
FY2024$2.1M
FY2025$2.2M

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. 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% · $6.1M Management & general 25% · $2.1M

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

13 people listed on the 990; $357K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Head of School
$141,220Pt VII · Sec A
Lower Vice Principal
$113,162Pt VII · Sec A
Upper Vice Principal
$102,774Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$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

NameFY2025FY2024FY2023FY2022FY2021FY2020
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.

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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.

Questions for Bay View Academy

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Provided by the organization

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1 program · $6.1M · in their own filed words · FY2022
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.

$6.1Mprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$8.0M
Ln 12
Gifts and grantsLn 1h$7.8M
Other incomeLn 4–11$213K
Investment incomeLn 3$16K
Money outPt IX
$8.1M
Ln 25
Programscol B$6.1M
Managementcol C$2.1M
Owns and owesPt X
$2.4M
net assets · Ln 32
Cash and savingsLn 1–2$2.7M
Total assetsLn 16$3.5M
LiabilitiesLn 26$1.1M
PeoplePt VI, VII
13
listed · VII A
PaidVII A3
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$7.8M
Government grantsLn 1e$7.7M
Investment incomeLn 3$16K
Other incomeLn 4–11$213K
Total revenueLn 12$8.0M
Assets in detailPt X, end of year
CashLn 1$638K
SavingsLn 2$2.1M
Cash and savings togetherLn 1–2$2.7M
Land, buildings, equipmentLn 10c$67K
Total assetsLn 16$3.5M
LiabilitiesLn 26$1.1M
Net assetsLn 32$2.4M
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 FY23End FY23
Cash and savingsLn 1–2$2.4M$2.7M
Land, buildings, equipmentLn 10c$73K$67K
Total assetsLn 16$3.3M$3.5M
LiabilitiesLn 26$736K$1.1M
Net assetsLn 32$2.5M$2.4M
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$4.5M$3.3M$1.1M
Pension plan contributionsLn 8$862K$430K$432K
Other employee benefitsLn 9$546K$524K$22K
Payroll taxesLn 10$204K$165K$39K
Management feesLn 11a$50K$50K
Legal feesLn 11b$36K$36K
Accounting feesLn 11c$153K$153K
Other fees for servicesLn 11g$915K$865K$50K
Advertising and promotionLn 12$930$700$230
Office expensesLn 13$20K$16K$4K
Information technologyLn 14$27K$21K$7K
OccupancyLn 16$233K$176K$58K
TravelLn 17$47K$47K$110
Depreciation, depletion and amortizationLn 22$6K$6K
InsuranceLn 23$64K$48K$16K
Other expenses (24a–d)Ln 24$339K$284K$55K
Total functional expensesLn 25$8.1M$6.1M$2.1M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $7.5M$7.4M$91K$2.2M 990 PDF
FY2024 $7.8M$8.1M−$352K$2.1M 990 PDF
FY2023 Viewing $8.0M$8.1M−$95K$2.4M 990 PDF
FY2022 $6.3M$6.6M−$220K$2.5M 990 PDF
FY2021 $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 FY2023 990 (6 parts)
Part I · Summary $8,040,081 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $6,120,905$7,811,081
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $2,823$16,251
I-11 Other revenuePrior year $211,939$212,749
I-12 Total revenuePrior year $6,335,667$8,040,081
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 $4,968,167$6,241,629
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,587,672$1,893,553
I-18 Total expensesPrior year $6,555,839$8,135,182
I-19 Revenue less expensesPrior year −$220,172−$95,101
Part VI · Governance 10 of 10 board members independent, 1 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $8,040,081 across 6 lines filed
Lines not itemized here account for $5,020 of total revenue; see the IRS return.
VIII-1e Government grants$7,704,293
VIII-1f All other contributions, gifts and grants$106,788
VIII-1h Total contributions, gifts and grants$7,811,081
VIII-3 Investment incomeExcluded from tax $16,251$16,251
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $193,101 · Excluded from tax $14,628$207,729
VIII-12 Total revenueRelated to mission $198,121 · Unrelated business $0 · Excluded from tax $30,879$8,040,081
Part IX · Statement of functional expenses $8,135,182 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $161,619 · Management $17,958$179,577
IX-7 Other salaries and wagesPrograms $3,328,043 · Management $1,122,310$4,450,353
IX-8 Pension plan contributionsPrograms $430,292 · Management $431,606$861,898
IX-9 Other employee benefitsPrograms $524,151 · Management $21,701$545,852
IX-10 Payroll taxesPrograms $165,435 · Management $38,514$203,949
IX-11a Management feesManagement $50,346$50,346
IX-11b Legal feesManagement $35,653$35,653
IX-11c Accounting feesManagement $153,296$153,296
IX-11g Other fees for servicesPrograms $865,155 · Management $49,908$915,063
IX-12 Advertising and promotionPrograms $700 · Management $230$930
IX-13 Office expensesPrograms $15,973 · Management $4,376$20,349
IX-14 Information technologyPrograms $20,674 · Management $6,788$27,462
IX-16 OccupancyPrograms $175,760 · Management $57,704$233,464
IX-17 TravelPrograms $46,962 · Management $110$47,072
IX-22 Depreciation, depletion and amortizationManagement $6,500$6,500
IX-23 InsurancePrograms $48,220 · Management $15,831$64,051
IX-24 Other expenses (24a–d)Programs $284,063 · Management $55,304$339,367
IX-25 Total functional expensesPrograms $6,067,047 · Management $2,068,135 · Fundraising $0$8,135,182
Part X · Balance sheet $3,501,198 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $245,868$637,727
X-2 Savings and temporary cash investmentsStart of year $2,191,693$2,072,957
X-3 Pledges and grants receivableStart of year $680,897$607,879
X-9 Prepaid expenses and deferred chargesStart of year $86,412$115,747
X-10c Land, buildings and equipment, netStart of year $73,389$66,888
X-16 Total assetsStart of year $3,278,259$3,501,198
X-17 Accounts payable and accrued expensesStart of year $520,243$644,600
X-19 Deferred revenueStart of year $215,820$409,503
X-26 Total liabilitiesStart of year $736,063$1,054,103
X-27 Net assets without donor restrictionsStart of year $2,542,196$2,447,095
X-32 Total net assets or fund balancesStart of year $2,542,196$2,447,095
X-33 Total liabilities and net assetsStart of year $3,278,259$3,501,198
Part XI · Reconciliation of net assets $2,447,095 net assets at year end
XI-1 Total revenue$8,040,081
XI-2 Total expenses$8,135,182
XI-3 Revenue less expenses−$95,101
XI-4 Net assets at start of year$2,542,196
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,447,095

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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