Liabilities / Assets
71st percentile
Higher debt load relative to assets than 71% of similar nonprofits.
South Bay Community Center Inc
EIN 77-0020422 • 501(c)3 • Los Osos, CA
Profile
To provide a facility for senior events and programs, building rentals, community meetings, classes and fundraisers.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.02x
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
48th percentile
Higher net margin than 48% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
50th percentile
Faster asset growth than 50% of similar nonprofits.
Revenue Growth
61st percentile
Faster revenue growth than 61% of similar nonprofits.
Balance Sheet
Assets
Down$340,479
Down $6,302 (-1.8%) from 2024
Liabilities
Down$8,126
Down $6,712 (-45%) from 2024
Net Assets
Up$332,353
Up $410 (+0.1%) from 2024
Revenue
Up$91,128
Up $5,920 (+6.9%) from 2024
Expenses
Down$90,718
Down $10,707 (-11%) from 2024
Net Income
Up$410
Up $16,627 (+103%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $340,479
- Liabilities
- $8,126
- Net assets
- $332,353
- Revenue
- $91,128
- Expenses
- $90,718
- Net income
- $410
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- May 1, 2024 to Apr 30, 2025
- Signed
- Aug 1, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $141,116
Mission and Program Overview
Mission
To provide a facility for senior events and programs, building rentals, community meetings, classes and fundraisers.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| BUILDING RENTAL - THE COMMUNITY CENTER BUILDING IS RENTED TO COMMUNITY GROUPS AND ORGANIZATIONS (APPROX 625 PERSONS PER MONTH USE THIS FACILITY). | - | $90,598 |
| BUILDING RENTAL - THE COMMUNITY CENTER BUILDING IS RENTED TO COMMUNITY GROUPS AND ORGANIZATIONS (APPROX 625 PERSONS PER MONTH USE THIS FACILITY). | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| GARY DOVE | CFO | - | $0 | - | - |
| PAMELA HOSTETTER | Vice Preside | - | $0 | - | - |
| MICHELLE CARETTO FELDMAN | Secretary | - | $0 | - | - |
| CHERRIE KATAYAMA | President | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- South Bay Community Center Inc
- EIN
- 77-0020422
- Phone
- 3104863795
- Address
- 2180 PALISADES AVE, LOS OSOS, CA 93402
Signing Officer
- Name
- Cherrie Katayama
- Title
- President
- Phone
- 3104863795
- Signed
- 2025-08-01
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Ross Carreiro Brown Cpas Pc
- Address
- 895 SHASTA AVE, MORRO BAY, CA 93442
- Preparer
- George G Ross
- Phone
- 8057722808
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Other revenue 1,710 edward jones unrealized gain 288 total 1,998”
Form 990-ez, Part I, Line 16
“Expenses advertising and promotional 240 office supplies and software 575 insurance 12,834 building repair 7,737 clean tablecloths 1,098 bank charges and fees 34 dues and subscriptions 100 equipment repair 3,804 fundraising expenses 120 janitorial supplies 2,345 license and permits 50 payment processing fees 882 sewer assessment 699 software and subscription 947 utilities 18,743 non-investment depreciation 7,737 total 57,945”
Form 990-ez, Part II, Line 24
“474,784 474,784 less accumulated depreciation 402,177 409,914 other current assets -150 15,462 total 72,457 80,332”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 14,838 0 payroll liabilities 0 126 rental deposits and prepayments 0 8,000”
Form 990-ez, Part III
“To provide a facility for senior events and programs, building rentals, community meetings, classes and fundraisers.”
Form 990-ez, Part III, Line 31
“Building rental - the community center building is rented to community groups and organizations (approx 625 persons per month use this facility).”
Raw XML Appendix164 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | CHERRI KATAYAMA |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3104863795 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2180 PALISADES AVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | LOS OSOS |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 93402 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 274324 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 260147 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 10867 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 49988 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 410 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 7433 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 346781 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 340479 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 12 |
| IRS990EZ/GrossReceiptsAmt | 0 | 141116 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 9163 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 331943 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 332353 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 331943 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 332353 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | GARY DOVE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | PAMELA HOSTETTER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MICHELLE CARETTO FELDMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | CHERRIE KATAYAMA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CFO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | PRESIDENT |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 72457 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 80332 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 57945 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 1998 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE A FACILITY FOR SENIOR EVENTS AND PROGRAMS, BUILDING RENTALS, COMMUNITY MEETINGS, CLASSES AND FUNDRAISERS. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 69088 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | BUILDING RENTAL - THE COMMUNITY CENTER BUILDING IS RENTED TO COMMUNITY GROUPS AND ORGANIZATIONS (APPROX 625 PERSONS PER MONTH USE THIS FACILITY). |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | BUILDING RENTAL - THE COMMUNITY CENTER BUILDING IS RENTED TO COMMUNITY GROUPS AND ORGANIZATIONS (APPROX 625 PERSONS PER MONTH USE THIS FACILITY). |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 90598 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 25340 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 50000 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 14838 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 8126 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 90718 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 90598 |
| IRS990EZ/TotalRevenueAmt | 0 | 91128 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | HTTPS://SOUTHBAYCOMMUNITYCENTER.COM/ |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 10867 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 19423 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 21043 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 4682 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 17329 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 73344 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 8328 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 8764 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 8764 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 25856 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 80249 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 65782 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 68387 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 46473 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 4936 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 265827 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 8328 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 8764 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 8764 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 25856 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.07000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.92920 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 339171 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 91116 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 85205 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 89430 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 51155 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 22265 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 339171 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 91116 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 85205 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 97758 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 59919 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 31029 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 365027 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | OTHER REVENUE 1,710 EDWARD JONES UNREALIZED GAIN 288 TOTAL 1,998 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES ADVERTISING AND PROMOTIONAL 240 OFFICE SUPPLIES AND SOFTWARE 575 INSURANCE 12,834 BUILDING REPAIR 7,737 CLEAN TABLECLOTHS 1,098 BANK CHARGES AND FEES 34 DUES AND SUBSCRIPTIONS 100 EQUIPMENT REPAIR 3,804 FUNDRAISING EXPENSES 120 JANITORIAL SUPPLIES 2,345 LICENSE AND PERMITS 50 PAYMENT PROCESSING FEES 882 SEWER ASSESSMENT 699 SOFTWARE AND SUBSCRIPTION 947 UTILITIES 18,743 NON-INVESTMENT DEPRECIATION 7,737 TOTAL 57,945 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 474,784 474,784 LESS ACCUMULATED DEPRECIATION 402,177 409,914 OTHER CURRENT ASSETS -150 15,462 TOTAL 72,457 80,332 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 14,838 0 PAYROLL LIABILITIES 0 126 RENTAL DEPOSITS AND PREPAYMENTS 0 8,000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | TO PROVIDE A FACILITY FOR SENIOR EVENTS AND PROGRAMS, BUILDING RENTALS, COMMUNITY MEETINGS, CLASSES AND FUNDRAISERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | BUILDING RENTAL - THE COMMUNITY CENTER BUILDING IS RENTED TO COMMUNITY GROUPS AND ORGANIZATIONS (APPROX 625 PERSONS PER MONTH USE THIS FACILITY). |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CHERRIE KATAYAMA |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3104863795 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-01 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SOUTH BAY COMMUNITY CENTER INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SOUT |
| ReturnHeader/Filer/EIN | 0 | 770020422 |
| ReturnHeader/Filer/PhoneNum | 0 | 3104863795 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2180 PALISADES AVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LOS OSOS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 93402 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 873744513 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ROSS CARREIRO BROWN CPAS PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 895 SHASTA AVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MORRO BAY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 93442 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8057722808 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-08-28 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | GEORGE G ROSS |
| ReturnHeader/ReturnTs | 0 | 2025-08-28T19:59:48-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-05-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-04-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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