Civic Intelligence

Bay View Academy

990 • Fiscal year 2016 • EIN 27-2907444

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 07, 2017

222 Casa Verde WayMonterey, CA 93940

(831) 717-4630

Siviq Scores

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

Liabilities / Assets

51st percentile

0.10x

Higher debt load relative to assets than 51% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

32nd percentile

0.04x

Higher debt load relative to revenue than 32% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

78th percentile

17%

Higher net margin than 78% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

57th percentile

$76,309

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

95th percentile

86%

Faster asset growth than 95% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

85th percentile

35%

Faster revenue growth than 85% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,408,513

Up $652,467 (+86%) from 2015

Net Assets

Up

$1,262,562

Up $650,158 (+106%) from 2015

Liabilities

Up

$145,951

Up $2,309 (+1.6%) from 2015

Revenue

Up

$3,749,752

Up $963,321 (+35%) from 2015

Expenses

Up

$3,099,594

Up $464,151 (+18%) from 2015

Net Income

Up

$650,158

Up $499,170 (+331%) from 2015

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $264,530Liabilities 2012: $168,263Net Assets 2012: $96,2672012Assets 2013: $606,943Liabilities 2013: $304,347Net Assets 2013: $302,5962013Assets 2014: $578,242Liabilities 2014: $116,826Net Assets 2014: $461,4162014Assets 2015: $756,046Liabilities 2015: $143,642Net Assets 2015: $612,4042015Assets 2016: $1,408,513Liabilities 2016: $145,951Net Assets 2016: $1,262,5622016Assets 2017: $1,901,413Liabilities 2017: $166,456Net Assets 2017: $1,734,9572017Assets 2018: $2,134,909Liabilities 2018: $166,508Net Assets 2018: $1,968,4012018Assets 2019: $2,334,490Liabilities 2019: $293,020Net Assets 2019: $2,041,4702019Assets 2020: $3,230,839Liabilities 2020: $1,154,543Net Assets 2020: $2,076,2962020Assets 2021: $3,248,476Liabilities 2021: $486,108Net Assets 2021: $2,762,3682021Assets 2022: $3,278,259Liabilities 2022: $736,063Net Assets 2022: $2,542,1962022Assets 2023: $3,501,198Liabilities 2023: $1,054,103Net Assets 2023: $2,447,0952023Assets 2024: $2,846,623Liabilities 2024: $751,857Net Assets 2024: $2,094,7662024

Highlighted filing

2016

Assets$1,408,513
Liabilities$145,951
Net Assets$1,262,562

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2012: $1,236,5922012Expenses 2013: $1,601,2732013Revenue 2014: $2,316,954Expenses 2014: $2,158,134Net Income 2014: $158,8202014Revenue 2015: $2,786,431Expenses 2015: $2,635,443Net Income 2015: $150,9882015Revenue 2016: $3,749,752Expenses 2016: $3,099,594Net Income 2016: $650,1582016Revenue 2017: $4,203,593Expenses 2017: $3,731,198Net Income 2017: $472,3952017Revenue 2018: $4,611,092Expenses 2018: $4,377,648Net Income 2018: $233,4442018Revenue 2019: $5,579,529Expenses 2019: $5,506,460Net Income 2019: $73,0692019Revenue 2020: $5,450,014Expenses 2020: $5,415,188Net Income 2020: $34,8262020Revenue 2021: $6,252,008Expenses 2021: $5,565,936Net Income 2021: $686,0722021Revenue 2022: $6,335,667Expenses 2022: $6,555,839Net Income 2022: -$220,1722022Revenue 2023: $8,040,081Expenses 2023: $8,135,182Net Income 2023: -$95,1012023Revenue 2024: $7,763,441Expenses 2024: $8,115,770Net Income 2024: -$352,3292024

Highlighted filing

2016

Revenue$3,749,752
Expenses$3,099,594
Net Income$650,158
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 7, 2017
Return Version
2015v3.0
Gross Receipts
$3,749,752
Mission and Program Overview

Mission

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

The academy is a california charter school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$711,468$1,201,282▲ $489,814
Accounts Receivable$33,272$155,215▲ $121,943
Prepaid Expenses and Deferred Charges$11,306$33,012▲ $21,706
Land, Buildings, and Equipment, Net-$19,004-
Total Assets$756,046$1,408,513▲ $652,467
Liabilities
Accounts Payable and Accrued Expenses$143,642$145,951▲ $2,309
Total Liabilities$143,642$145,951▲ $2,309
Net Assets / Fund Balance
Unrestricted Net Assets$612,404$1,262,562▲ $650,158
Total Net Assets Fund Balance$612,404$1,262,562▲ $650,158
Total Liabilities and Net Assets / Fund Balance$756,046$1,408,513▲ $652,467

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$19,004$1,290$20,294
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Alicia DoolittleVice PrincipFT$67,342$8,967$76,309
Karina BargerVice PrincipFT$63,232$9,043$72,275
Anna MooreDirectorFT$51,395-$51,395
Catherine GlickPrincipal/diFT$50,000-$50,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$3,410,886
Program Service Revenue
$0
Investment Income
$1,617
Other Revenue
$337,249
All Other Contributions
$148,728
Change in Net Assets
$650,158

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,749,752
Total Revenue per Audited Statements
$3,749,752
Total Revenue per Form 990
$3,749,752
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,293,634
Other Expenses$805,960
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,366,595$157,391-$1,523,986
Current Officers, Directors, Trustees, and Key Employees$285,281--$285,281
Other Employee Benefits$235,288$10,704-$245,992
Pension Plan Contributions$165,260$15,289-$180,549
Fees for Services Other$113,813$23,352-$137,165
Office Expenses$99,563$2,550-$102,113
Occupancy$89,882--$89,882
Fees for Services Accounting-$80,320-$80,320
Payroll Taxes$46,402$11,424-$57,826
Travel$37,947$3,582-$41,529
Fees for Services Management-$28,380-$28,380
Insurance-$23,599-$23,599
Other Expenses$12,231$13,670-$13,670
All Other Expenses$9,708--$9,708
Conferences and Meetings$8,507--$8,507
Fees for Services Legal-$2,156-$2,156
Information Technology$1,886--$1,886
Advertising-$1,556-$1,556
Depreciation Depletion$1,290--$1,290
Total Functional Expenses$2,719,132$380,462$0$3,099,594

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,099,594
Total Expenses per Audited Statements$3,099,594
Total Expenses per Form 990$3,099,594
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
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, Page 6, Part VI, Line 11B

A copy of the form 990 is presented to the board for review during a board meeting prior to filing the return.

Form 990, Page 6, Part VI, Line 12C

Conflict of interest statements are completed annually. Statements are reviewed by the executive director for conflicts.

Form 990, Page 6, Part VI, Line 15A

Compensation is reviewed by the board annually.

Form 990, Page 6, Part VI, Line 15B

Compensation is reviewed by the board annually.

Form 990, Page 6, Part VI, Line 18

The documents are readily available to the public upon request.

Form 990, Page 6, Part VI, Line 19

The documents are readily available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Bay View Academy
EIN
27-2907444
Phone
8317174630
Address
222 CASA VERDE WAY, MONTEREY, CA 93940

Signing Officer

Name
Brian Greenshields
Title
President
Phone
8317174630
Signed
2017-02-07

Organization Details

Principal Officer
Brian Greenshields
Formed
2011
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
107
Volunteers
480

Preparer

Firm
Vicenti Lloyd & Stutzman
Address
2210 E ROUTE 66 STE 100, GLENDORA, CA 91740-4676
Preparer
Wade Mcmullen CPA
Phone
6268577300
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The academy is a non-profit entity exempt from the payment of income taxesunder internal revenue service code section 501(c)(3) and california revenue and taxation code section 23701d. Accordingly, no provision hasbeen made for income taxes. The academy has evaluated its tax position andthe certainty as to whether those positions will be sustained in the event of an audit by taxing authorities at the federal and state levels. The primary tax positions evaluated are related to the academy's continued qualification as a tax-exempt organization and whether there is unrelated business income activities conducted that would be taxable. Management has determined that all income tax positions are more likely than not (>50%) of being sustained upon potential audit or examination; therefore, no disclosure of uncertain income tax positions are required.

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IRS990/OtherEmployeeBenefitsGrp/TotalAmt0245992
IRS990/OtherExpensesGrp/Desc0INSTRUCTIONAL MATERIAL
IRS990/OtherExpensesGrp/Desc1FOOD
IRS990/OtherExpensesGrp/Desc2DUES AND MEMBERSHIPS
IRS990/OtherExpensesGrp/Desc3NON-CAPITALIZED EQUIPMENT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06489
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt113670
IRS990/OtherExpensesGrp/ProgramServicesAmt0179346
IRS990/OtherExpensesGrp/ProgramServicesAmt166133
IRS990/OtherExpensesGrp/ProgramServicesAmt212231
IRS990/OtherExpensesGrp/TotalAmt0179346
IRS990/OtherExpensesGrp/TotalAmt166133
IRS990/OtherExpensesGrp/TotalAmt218720
IRS990/OtherExpensesGrp/TotalAmt313670
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IRS990/OtherRevenueTotalAmt0337249
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0157391
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01366595
IRS990/OtherSalariesAndWagesGrp/TotalAmt01523986
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011424
IRS990/PayrollTaxesGrp/ProgramServicesAmt046402
IRS990/PayrollTaxesGrp/TotalAmt057826
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt015289
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0165260
IRS990/PensionPlanContributionsGrp/TotalAmt0180549
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011306
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt033012
IRS990/PrincipalOfficerNm0BRIAN GREENSHIELDS
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02483895
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0964
IRS990/PYOtherExpensesAmt0641418
IRS990/PYOtherRevenueAmt0301572
IRS990/PYRevenuesLessExpensesAmt0150988
IRS990/PYSalariesCompEmpBnftPaidAmt01994025
IRS990/PYTotalExpensesAmt02635443
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IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/BookValueAmt019004
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01290
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt020294
IRS990ScheduleD/ExpensesSubtotalAmt03099594
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ACADEMY IS A NON-PROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXESUNDER INTERNAL REVENUE SERVICE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. ACCORDINGLY, NO PROVISION HASBEEN MADE FOR INCOME TAXES. THE ACADEMY HAS EVALUATED ITS TAX POSITION ANDTHE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED ARE RELATED TO THE ACADEMY'S CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE IS UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED THAT WOULD BE TAXABLE. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT (>50%) OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURE OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalExpensesPerForm990Amt03099594
IRS990ScheduleD/TotalRevenuePerForm990Amt03749752
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE CHARTER HAS THESE POLICIES IN ITS CHARTER WITH THE STATE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1PUBLIC CHARTER SCHOOL DOES NOT AWARD SCHOLARSHIPS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2PUBLIC CHARTER SCHOOL PRINCIPALLY FUNDED BY CALIFORNIA AND FEDERAL MONIES RECEIVED THROUGH THE CALIFORNIA DEPARTMENT OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS PRESENTED TO THE BOARD FOR REVIEW DURING A BOARD MEETING PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST STATEMENTS ARE COMPLETED ANNUALLY. STATEMENTS ARE REVIEWED BY THE EXECUTIVE DIRECTOR FOR CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION IS REVIEWED BY THE BOARD ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION IS REVIEWED BY THE BOARD ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE DOCUMENTS ARE READILY AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE DOCUMENTS ARE READILY AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalContributionsAmt03410886
IRS990/TotalEmployeeCnt0107
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02719132
IRS990/TotalFunctionalExpensesGrp/TotalAmt03099594
IRS990/TotalGrossUBIAmt00
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IRS990/TotalOtherCompensationAmt018010
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IRS990/TotalReportableCompFromOrgAmt0231969
IRS990/TotalRevenueGrp/ExclusionAmt01617
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0337249
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03749752

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