Civic Intelligence

Pacific Buddhist Academy

990 • Fiscal year 2023 • EIN 04-3660909

Jul 01, 2022 to Jun 30, 2023 • Filed on May 15, 2024

1754 Lusitana StreetHonolulu, HI 96813

(808) 532-2649

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

19th percentile

0.02x

Higher debt load relative to assets than 19% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

25th percentile

0.08x

Higher debt load relative to revenue than 25% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

25th percentile

-5.2%

Higher net margin than 25% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

30th percentile

$126,299

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Asset Growth

31st percentile

0.4%

Faster asset growth than 31% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

43rd percentile

2.1%

Faster revenue growth than 43% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Assets

Up

$10,323,464

Up $43,502 (+0.4%) from 2022

Net Assets

Down

$10,141,635

Down $8,712 (-0.1%) from 2022

Liabilities

Up

$181,829

Up $52,214 (+40%) from 2022

Revenue

Up

$2,167,801

Up $45,112 (+2.1%) from 2022

Expenses

Up

$2,280,912

Up $4,670 (+0.2%) from 2022

Net Income

Up

-$113,111

Up $40,442 (+26%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2011: $2,916,291Liabilities 2011: $135,481Net Assets 2011: $2,780,8102011Assets 2012: $5,039,443Liabilities 2012: $69,463Net Assets 2012: $4,969,9802012Assets 2013: $5,810,618Liabilities 2013: $77,850Net Assets 2013: $5,732,7682013Assets 2014: $6,042,259Liabilities 2014: $96,209Net Assets 2014: $5,946,0502014Assets 2015: $6,428,397Liabilities 2015: $113,568Net Assets 2015: $6,314,8292015Assets 2016: $9,864,599Liabilities 2016: $155,034Net Assets 2016: $9,709,5652016Assets 2017: $11,573,655Liabilities 2017: $207,246Net Assets 2017: $11,366,4092017Assets 2018: $11,186,537Liabilities 2018: $127,364Net Assets 2018: $11,059,1732018Assets 2019: $10,812,970Liabilities 2019: $159,323Net Assets 2019: $10,653,6472019Assets 2020: $10,663,192Liabilities 2020: $323,100Net Assets 2020: $10,340,0922020Assets 2021: $10,829,150Liabilities 2021: $445,749Net Assets 2021: $10,383,4012021Assets 2022: $10,279,962Liabilities 2022: $129,615Net Assets 2022: $10,150,3472022Assets 2023: $10,323,464Liabilities 2023: $181,829Net Assets 2023: $10,141,6352023Assets 2024: $10,082,084Liabilities 2024: $128,578Net Assets 2024: $9,953,5062024

Highlighted filing

2023

Assets$10,323,464
Liabilities$181,829
Net Assets$10,141,635

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $2,264,399Expenses 2011: $1,407,965Net Income 2011: $856,4342011Revenue 2012: $3,482,014Expenses 2012: $1,310,883Net Income 2012: $2,171,1312012Revenue 2013: $2,048,714Expenses 2013: $1,300,863Net Income 2013: $747,8512013Revenue 2014: $1,577,544Expenses 2014: $1,424,485Net Income 2014: $153,0592014Revenue 2015: $1,816,014Expenses 2015: $1,398,423Net Income 2015: $417,5912015Revenue 2016: $4,951,390Expenses 2016: $1,550,836Net Income 2016: $3,400,5542016Revenue 2017: $3,188,294Expenses 2017: $1,544,431Net Income 2017: $1,643,8632017Revenue 2018: $1,448,195Expenses 2018: $1,789,202Net Income 2018: -$341,0072018Revenue 2019: $1,738,491Expenses 2019: $2,155,492Net Income 2019: -$417,0012019Revenue 2020: $1,950,768Expenses 2020: $2,270,417Net Income 2020: -$319,6492020Revenue 2021: $2,192,397Expenses 2021: $2,149,088Net Income 2021: $43,3092021Revenue 2022: $2,122,689Expenses 2022: $2,276,242Net Income 2022: -$153,5532022Revenue 2023: $2,167,801Expenses 2023: $2,280,912Net Income 2023: -$113,1112023Revenue 2024: $2,058,440Expenses 2024: $2,456,144Net Income 2024: -$397,7042024

Highlighted filing

2023

Revenue$2,167,801
Expenses$2,280,912
Net Income-$113,111
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 15, 2024
Return Version
2022v5.0
Gross Receipts
$2,223,395
Mission and Program Overview

Mission

Developing and operating a high school with an academically challenging curriculum that is rooted in buddhist values and that is accredited, affordable, safe, and open to all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,557,379$7,225,964▼ $331,415
Investments in Publicly Traded Securities$1,755,971$1,889,474▲ $133,503
Savings and Temporary Cash Investments$767,612$704,888▼ $62,724
Cash and Non-Interest-Bearing Accounts$111,602$416,178▲ $304,576
Accounts Receivable$27,764$68,027▲ $40,263
Pledges and Grants Receivable$27,779$15,279▼ $12,500
Prepaid Expenses and Deferred Charges$31,855$3,654▼ $28,201
Total Assets$10,279,962$10,323,464▲ $43,502
Liabilities
Accounts Payable and Accrued Expenses$94,778$131,807▲ $37,029
Deferred Revenue$31,207$46,392▲ $15,185
Escrow Account Liability$3,630$3,630→ $0
Total Liabilities$129,615$181,829▲ $52,214
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,368,871$8,246,656▼ $122,215
Net Assets With Donor Restrictions$1,781,476$1,894,979▲ $113,503
Total Net Assets Fund Balance$10,150,347$10,141,635▼ $8,712
Total Liabilities and Net Assets / Fund Balance$10,279,962$10,323,464▲ $43,502

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$7,134,736$1,647,117$8,781,853
Equipment$57,686$677,152$734,838
Other Land Buildings$33,542$42,487$76,029

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$2,534,646$372,429▲ $116,827$194,678$2,655,424
2021$2,240,347$376,809-$-72,591$2,534,646
2020$1,956,779$361,847▲ $255,749$206,428$2,240,347
2019$1,985,234$112,244▲ $28,847$45,905$1,956,779
2018$1,980,081$146,483▲ $56,459$74,569$1,985,234
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Josh Hernandez MorseHead of SchoolFT$112,499$13,800$126,299
Revenue and Support

Revenue Composition

Contributions and Grants
$631,963
Program Service Revenue
$1,432,315
Investment Income
$31,401
Other Revenue
$72,122
All Other Contributions
$371,504
Change in Net Assets
$-113,111
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,295,592
Other Expenses$811,520
Total Fundraising Expense$201,877
Grants and Similar Amounts Paid$173,800
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$556,136$232,254$113,400$901,790
Depreciation Depletion$283,548$33,359$16,679$333,586
Grants to Domestic Individuals$173,800--$173,800
Current Officers, Directors, Trustees, and Key Employees$27,291$105,071$4,094$136,456
Payroll Taxes$78,792$42,337$15,056$136,185
Other Employee Benefits$65,326$24,612$11,373$101,311
Occupancy$57,862$6,483$1,000$65,345
Office Expenses$30,758$13,953$20,025$64,736
Information Technology$25,340$24,629$8,383$58,352
Insurance-$40,869-$40,869
Fees for Services Accounting$8,334$25,797$1,155$35,286
Pension Plan Contributions$12,555$5,202$2,093$19,850
Travel$6,836$6,187$232$13,255
Other Expenses$1,848$1,594$605$4,047
Advertising--$3,833$3,833
Fees for Services Other$400$941$2,226$3,567
All Other Expenses-$1,003-$1,003
Conferences and Meetings$228$268$55$551
Total Functional Expenses$1,500,252$578,783$201,877$2,280,912
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$123,716
Fundraising Direct Expenses$55,594
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Banquet$122,193$74,113$3,288$70,825
Taiko$40,362$38,662$2,377$36,285
Total Events$162,555$112,775$38,919$73,856
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1A

Members of the executive committee: eugene nishimura - chair, scott nishimoto - secretary, and jon teraizumi - treasurer.

Form 990, Part VI, Section B, Line 11B

Due to being close to the deadline to file, the head of school reveiwed the 990 priir to filing. The entire board will review the 990 at their next meeting.

Form 990, Part VI, Section B, Line 12C

Each board trustee will sign their agreement with the policy and any disclosures at the first meeting of each fiscal year.

Form 990, Part VI, Section B, Line 15A

The chairman of the board oversees the evaluation of the head of school on an annual basis. Compensation is based on performance, achievements, and budget.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, and financial statements are made available on a case by case basis upon request.

Filing and Contact Details

Filer

Filer Name
Pacific Buddhist Academy
EIN
04-3660909
Phone
8085322649
Address
1754 LUSITANA STREET, HONOLULU, HI 96813

Signing Officer

Name
Josh Hernandez Morse
Title
Head of School
Phone
8085322649
Signed
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Josh Hernandez Morse
Formed
2002
Legal Domicile
Hi
Voting Board Members
11
Independent Board Members
11
Employees
28
Volunteers
20

Preparer

Firm
Alex J Smith CPA
Address
1403 FRANK STREET, HONOLULU, HI 96816
Preparer
Alex J Smith
Phone
8089271725
Supplemental Narrative

Financial Statement Notes

PART IV, LINE 2B:

Escrow accounts represent student class funds, held on their behalf for future class projects.

PART V, LINE 4:

Scholarshp funds $1,310,826 endowment for bldg mainenance 500,000 donor restricted for building maintenance 34,153 board designated for reserve 713,171 board designated for professional development 47,274 restricted for financial aid 50,000 total $2,655,424

PART X, LINE 2:

Pacific buddhist academy follows accounting standards codification topic (asc 740), income taxes, which prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return, and provides guidance on derecognition, classification, interest, and penalties, disclosure, and transition. Management believes that no such uncertain tax position exists for pacific buddhist academy.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expense shown net.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Donated auction items deducted against contributions.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expense shown net.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Donated auction items deducted against contributions.

Raw XML AppendixShowing 400 of 557 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0PACIFIC BUDDHIST ACADEMY (PBA) IS AN HAIS- AND WASC-ACCREDITED NON-PROFIT INDEPENDENT SCHOOL WHOSE MISSION IS TO PREPARE STUDENTS FOR COLLEGE THROUGH ACADEMIC EXCELLENCE; TO ENRICH THEIR LIVES WITH BUDDHIST VALUES; AND TO DEVELOP THEIR COURAGE TO NURTURE PEACE. PROGRAM OFFERINGS INCLUDE LEADERSHIP DEVELOPMENT THROUGH COMMUNITY ENGAGEMENT AND INTERNSHIPS, MIXED GRADE-LEVEL ADVISORIES, EXCHANGE PROGRAMS WITH SISTER SCHOOLS IN JAPAN, FINE AND PERFORMING ARTS WITH EMPHASIS ON JAPANESE CULTURAL ARTS LIKE SADO AND TAIKO, AND INTERSCHOLASTIC CLUBS AND SPORTS IN THE ILH AND PAC-FIVE. PBA CURRENTLY SERVES 75 STUDENTS OF DIVERSE BACKGROUNDS, INCLUDING INTERNATIONAL AND NEURODIVERGENT LEARNERS. PBA IS IN ITS 20TH ACADEMIC YEAR AND HAS HAD OVER 251 GRADUATES ACCEPTED TO COLLEGES THROUGHOUT THE U.S., EUROPE, AND JAPAN.
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IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11HEAD OF SCHOOL
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt049780
IRS990/FundraisingDirectExpensesAmt055594
IRS990/FundraisingGrossIncomeAmt0123716
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GovernmentGrantsAmt0210679
IRS990/GrantAmt0173800
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0173800
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0173800
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02223395
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt08383
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt024629
IRS990/InformationTechnologyGrp/ProgramServicesAmt025340
IRS990/InformationTechnologyGrp/TotalAmt058352
IRS990/InsuranceGrp/ManagementAndGeneralAmt040869
IRS990/InsuranceGrp/TotalAmt040869
IRS990/InvestmentIncomeGrp/ExclusionAmt031401
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt031401
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01755971
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01889474
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02366756
IRS990/LandBldgEquipBasisNetGrp/BOYAmt07557379
IRS990/LandBldgEquipBasisNetGrp/EOYAmt07225964
IRS990/LandBldgEquipCostOrOtherBssAmt09592720
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt04000
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt04000
IRS990/MissionDesc0DEVELOPING AND OPERATING A HIGH SCHOOL WITH AN ACADEMICALLY CHALLENGING CURRICULUM THAT IS ROOTED IN BUDDHIST VALUES AND THAT IS ACCREDITED, AFFORDABLE, SAFE, AND OPEN TO ALL.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt010150347
IRS990/NetAssetsOrFundBalancesEOYAmt010141635
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt068122
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt068122
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0104399
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt08368871
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt08246656
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt01000
IRS990/OccupancyGrp/ManagementAndGeneralAmt06483
IRS990/OccupancyGrp/ProgramServicesAmt057862
IRS990/OccupancyGrp/TotalAmt065345
IRS990/OfficeExpensesGrp/FundraisingAmt020025
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt013953
IRS990/OfficeExpensesGrp/ProgramServicesAmt030758
IRS990/OfficeExpensesGrp/TotalAmt064736
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt011373
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt024612
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt065326
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0101311
IRS990/OtherExpensesGrp/Desc0OTHER PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/FundraisingAmt01252
IRS990/OtherExpensesGrp/FundraisingAmt1416
IRS990/OtherExpensesGrp/FundraisingAmt2605
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01317
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt112907
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21594
IRS990/OtherExpensesGrp/ProgramServicesAmt0139094
IRS990/OtherExpensesGrp/ProgramServicesAmt132104
IRS990/OtherExpensesGrp/ProgramServicesAmt21848
IRS990/OtherExpensesGrp/TotalAmt0141663
IRS990/OtherExpensesGrp/TotalAmt145427
IRS990/OtherExpensesGrp/TotalAmt24047
IRS990/OtherRevenueTotalAmt04000
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0113400
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0232254
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0556136
IRS990/OtherSalariesAndWagesGrp/TotalAmt0901790
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt015056
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt042337
IRS990/PayrollTaxesGrp/ProgramServicesAmt078792
IRS990/PayrollTaxesGrp/TotalAmt0136185
IRS990/PensionPlanContributionsGrp/FundraisingAmt02093
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05202
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt012555
IRS990/PensionPlanContributionsGrp/TotalAmt019850
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt027779
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt015279
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt031855
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03654
IRS990/PrincipalOfficerNm0JOSH HERNANDEZ MORSE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES, NET
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01432315
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01432315
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0595097
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0155101
IRS990/PYInvestmentIncomeAmt04612
IRS990/PYOtherExpensesAmt0806428
IRS990/PYOtherRevenueAmt08346
IRS990/PYProgramServiceRevenueAmt01514634
IRS990/PYRevenuesLessExpensesAmt0-153553
IRS990/PYSalariesCompEmpBnftPaidAmt01314713
IRS990/PYTotalExpensesAmt02276242
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02122689
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/ReconcilationRevenueExpnssAmt0-113111
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01436315
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0767612
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0704888
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.28640
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt02534646
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0372429
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt02655424
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt0173800
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0116827
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0194678
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt02240347
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0376809
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt02534646
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt0155101
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0-72591
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01956779
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0361847
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt02240347
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt0127600
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0255749
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0206428
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01985234
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0112244
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01956779
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt0123641
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt028847
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt045905
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01980081
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0146483
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01985234
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt0123220
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt056459
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt074569
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt057686
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0677152
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0734838
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt07134736
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01647117
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt08781853
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt033542
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt042487
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt076029
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.18830
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ESCROW ACCOUNTS REPRESENT STUDENT CLASS FUNDS, HELD ON THEIR BEHALF FOR FUTURE CLASS PROJECTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1SCHOLARSHP FUNDS $1,310,826 ENDOWMENT FOR BLDG MAINENANCE 500,000 DONOR RESTRICTED FOR BUILDING MAINTENANCE 34,153 BOARD DESIGNATED FOR RESERVE 713,171 BOARD DESIGNATED FOR PROFESSIONAL DEVELOPMENT 47,274 RESTRICTED FOR FINANCIAL AID 50,000 TOTAL $2,655,424
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2PACIFIC BUDDHIST ACADEMY FOLLOWS ACCOUNTING STANDARDS CODIFICATION TOPIC (ASC 740), INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST, AND PENALTIES, DISCLOSURE, AND TRANSITION. MANAGEMENT BELIEVES THAT NO SUCH UNCERTAIN TAX POSITION EXISTS FOR PACIFIC BUDDHIST ACADEMY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3FUNDRAISING EXPENSE SHOWN NET.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4DONATED AUCTION ITEMS DEDUCTED AGAINST CONTRIBUTIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt5FUNDRAISING EXPENSE SHOWN NET.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt6DONATED AUCTION ITEMS DEDUCTED AGAINST CONTRIBUTIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV, LINE 2B:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XI, LINE 4B - OTHER ADJUSTMENTS:

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.1$0.13$9.95$2.06$2.46$0.40
2023Detailed filing. Detailed filing data is available for this year.$10.3$0.18$10.1$2.17$2.28$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.3$0.13$10.2$2.12$2.28$0.15
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.8$0.45$10.4$2.19$2.15$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.7$0.32$10.3$1.95$2.27$0.32
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.8$0.16$10.7$1.74$2.16$0.42
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.2$0.13$11.1$1.45$1.79$0.34
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.6$0.21$11.4$3.19$1.54$1.64
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.86$0.16$9.71$4.95$1.55$3.40
2015Detailed filing. Detailed filing data is available for this year.$6.43$0.11$6.31$1.82$1.40$0.42
2014Detailed filing. Detailed filing data is available for this year.$6.04$0.10$5.95$1.58$1.42$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.81$0.08$5.73$2.05$1.30$0.75
2012Summary only. Only limited summary data is available for this year.$5.04$0.07$4.97$3.48$1.31$2.17
2011Summary only. Only limited summary data is available for this year.$2.92$0.14$2.78$2.26$1.41$0.86