Pacific View Charter School FY2024 filing

Tax-deductible

Eureka, CA501(c)(3)Since 2017EIN 94-3353802Revenue $3.2M in FY2024

On file with the IRSpacificviewcharter.org115 Henderson St, 95501-4311 · Eureka, CATax-exempt since Dec 2009School — 170(b)(1)(A)(ii)

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Our mission is to improve the lives of all students through a program focused on nurturing and educating while supporting parental choice and individualized instruction resulting in measurably increased student knowledge and understanding.

501(c)(3) charity; gifts are tax-deductible.
58¢ of each $1 spent went to programs.
$39K 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

FY2024 · 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
6 of 6
filings with a surplus
Average surplus $206K a year · 8% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
58%
of spending
Worth a look: 58% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$39K
to officers and key staff · 1% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.2M
59% of total assets
Fine: liabilities are 59% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
4
of 5 voting members
Looks good: 4 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.2M
+20% vs prior year
Spent
$2.9M
To programs
58%
Net assets
$844K
By yearFY2020–FY2025
Revenue
$3.2M
FY2024▲ +20%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.4M
FY2021$2.5M
FY2022$2.5M
FY2023$2.6M
FY2024$3.2M
FY2025$3.2M
Expenses
$2.9M
FY2024▲ +14%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.2M
FY2021$2.2M
FY2022$2.4M
FY2023$2.6M
FY2024$2.9M
FY2025$2.9M
Net assets
$844K
FY2024▲ +33%
Tap a bar for its year
Net assets by fiscal year
FY2020$282K
FY2021$614K
FY2022$627K
FY2023$634K
FY2024$844K
FY2025$1.3M

From the FY2024 Form 990 (year ending June 2024) · 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: FY2025. IRS ruling in Dec 2009.

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

Where the money goes

58 cents of each dollar spent went to programs.

Program services 58% · $1.7M Management & general 42% · $1.2M

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

5 people listed on the 990; $39K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Director/Clerk
$39,296Pt VII · Sec A
President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Bobby Mullins$100,056—————
James Malloy$39,689$39,296$39,105$39,294$38,149$35,008

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 K-12 students in Humboldt County through a public charter school.

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Provided by the organization

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1 program · $1.7M · in their own filed words · FY2023
01

Pacific view charter school 2.0 is an independent non-classroom based charter school sponsored by the eureka unified school district. We serve about 160 students in humboldt county. We offer two types of academic programs, non-classroom based instruction and independent study.

$1.7Mprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$3.2M
Ln 12
Gifts and grantsLn 1h$3.1M
Other incomeLn 4–11$40K
Investment incomeLn 3$26K
Money outPt IX
$2.9M
Ln 25
Programscol B$1.7M
Managementcol C$1.2M
Owns and owesPt X
$844K
net assets · Ln 32
Cash and savingsLn 1–2$958K
Total assetsLn 16$2.1M
LiabilitiesLn 26$1.2M
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.1M
Government grantsLn 1e$3.1M
Investment incomeLn 3$26K
Other incomeLn 4–11$40K
Total revenueLn 12$3.2M
Assets in detailPt X, end of year
CashLn 1$1K
SavingsLn 2$957K
Cash and savings togetherLn 1–2$958K
Land, buildings, equipmentLn 10c$62K
Other assetsLn 15$775K
Total assetsLn 16$2.1M
LiabilitiesLn 26$1.2M
Net assetsLn 32$844K
OperationsPt I, VI
EmployeesI 532
VolunteersI 64
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$1.0M$958K
Land, buildings, equipmentLn 10c$78K$62K
Total assetsLn 16$2.2M$2.1M
LiabilitiesLn 26$1.5M$1.2M
Net assetsLn 32$634K$844K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$39K$39K
Other salaries and wagesLn 7$1.2M$781K$398K
Pension plan contributionsLn 8$296K$196K$99K
Other employee benefitsLn 9$304K$226K$78K
Payroll taxesLn 10$45K$24K$21K
Legal feesLn 11b$4K$4K
Accounting feesLn 11c$18K$18K
Other fees for servicesLn 11g$289K$125K$164K
Office expensesLn 13$28K$2K$26K
Information technologyLn 14$6K$6K
OccupancyLn 16$322K$116$321K
TravelLn 17$22K$22K
Depreciation, depletion and amortizationLn 22$16K$7K$8K
InsuranceLn 23$44K$44K
Other expenses (24a–d)Ln 24$320K$311K$9K
Total functional expensesLn 25$2.9M$1.7M$1.2M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.2M$2.9M$328K$1.3M 990 PDF
FY2024 Viewing $3.2M$2.9M$231K$844K 990 PDF
FY2023 $2.6M$2.6M$67K$634K 990 PDF
FY2022 $2.5M$2.4M$73K$627K 990 PDF
FY2021 $2.5M$2.2M$332K$614K 990 PDF
FY2020 $2.4M$2.2M$208K$282K 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 FY2024 990 (6 parts)
Part I · Summary $3,161,421 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,594,390$3,094,839
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $13,897$26,224
I-11 Other revenuePrior year $36,176$40,358
I-12 Total revenuePrior year $2,644,463$3,161,421
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 $1,770,959$1,862,265
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $806,496$1,068,443
I-18 Total expensesPrior year $2,577,455$2,930,708
I-19 Revenue less expensesPrior year $67,008$230,713
Part VI · Governance 4 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,161,421 across 5 lines filed
VIII-1e Government grants$3,094,839
VIII-1h Total contributions, gifts and grants$3,094,839
VIII-3 Investment incomeExcluded from tax $26,224$26,224
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $40,358$40,358
VIII-12 Total revenueRelated to mission $40,358 · Unrelated business $0 · Excluded from tax $26,224$3,161,421
Part IX · Statement of functional expenses $2,930,708 across 15 lines filed
IX-5 Pay of current officers, directors and key staffManagement $39,296$39,296
IX-7 Other salaries and wagesPrograms $781,450 · Management $397,808$1,179,258
IX-8 Pension plan contributionsPrograms $196,232 · Management $99,293$295,525
IX-9 Other employee benefitsPrograms $225,855 · Management $77,708$303,563
IX-10 Payroll taxesPrograms $23,674 · Management $20,949$44,623
IX-11b Legal feesManagement $3,720$3,720
IX-11c Accounting feesManagement $18,159$18,159
IX-11g Other fees for servicesPrograms $124,863 · Management $163,855$288,718
IX-13 Office expensesPrograms $1,856 · Management $26,393$28,249
IX-14 Information technologyManagement $5,678$5,678
IX-16 OccupancyPrograms $116 · Management $321,441$321,557
IX-17 TravelPrograms $22,314$22,314
IX-22 Depreciation, depletion and amortizationPrograms $7,493 · Management $8,272$15,765
IX-23 InsuranceManagement $44,493$44,493
IX-24 Other expenses (24a–d)Programs $311,209 · Management $8,581$319,790
IX-25 Total functional expensesPrograms $1,695,062 · Management $1,235,646 · Fundraising $0$2,930,708
Part X · Balance sheet $2,059,592 assets, 14 lines filed
X-1 Cash, non-interest-bearing$1,000
X-2 Savings and temporary cash investmentsStart of year $1,020,616$957,214
X-4 Accounts receivableStart of year $101,458$264,581
X-10c Land, buildings and equipment, netStart of year $77,902$62,137
X-15 Other assetsStart of year $977,313$774,660
X-16 Total assetsStart of year $2,177,289$2,059,592
X-17 Accounts payable and accrued expensesStart of year $140,486$119,133
X-19 Deferred revenueStart of year $415,782$311,730
X-25 Other liabilitiesStart of year $987,497$784,960
X-26 Total liabilitiesStart of year $1,543,765$1,215,823
X-27 Net assets without donor restrictionsStart of year $593,546$778,263
X-28 Net assets with donor restrictionsStart of year $39,978$65,506
X-32 Total net assets or fund balancesStart of year $633,524$843,769
X-33 Total liabilities and net assetsStart of year $2,177,289$2,059,592
Part XI · Reconciliation of net assets $843,769 net assets at year end
XI-1 Total revenue$3,161,421
XI-2 Total expenses$2,930,708
XI-3 Revenue less expenses$230,713
XI-4 Net assets at start of year$633,524
XI-5 Net unrealized gains (losses) on investments−$20,468
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$843,769

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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