Civic Intelligence

Pacific Bay Christian School

EIN 83-0667844 • 501(c)3 • Pacifica, CA

Pub. 78 EligibleNTEE B90

Profile

To develop the character, essential skills, and special gifts of each student for a fruitful life of godly impact on the world. To be a community of christian scholarship and discipleship that nurtures our students' growth in faith, knowledge and virtue.

1030 Linda Mar BoulevardPacifica, CA 94044

www.pacbay.org

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

$5,463,897

No earlier filing loaded for comparison.

Liabilities

$4,118,436

No earlier filing loaded for comparison.

Net Assets

$1,345,461

No earlier filing loaded for comparison.

Operations

Revenue

$4,520,249

No earlier filing loaded for comparison.

Expenses

$5,162,933

No earlier filing loaded for comparison.

Net Income

-$642,684

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2024: $5,463,897Liabilities 2024: $4,118,436Net Assets 2024: $1,345,4612024

Highlighted filing

2024

Assets$5,463,897
Liabilities$4,118,436
Net Assets$1,345,461
Open 2024 Filing

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2024: $4,520,249Expenses 2024: $5,162,933Net Income 2024: -$642,6842024

Highlighted filing

2024

Revenue$4,520,249
Expenses$5,162,933
Net Income-$642,684
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,463,897
Liabilities
$4,118,436
Net assets
$1,345,461
Revenue
$4,520,249
Expenses
$5,162,933
Net income
-$642,684
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.46$4.12$1.35$4.52$5.16$0.64
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 2, 2025
Return Version
2023v6.0
Gross Receipts
$4,520,249
Mission and Program Overview

Mission

To develop the character, essential skills, and special gifts of each student for a fruitful life of godly impact on the world. To be a community of christian scholarship and discipleship that nurtures our students' growth in faith, knowledge and virtue.

To develop the character, essential skills, and special gifts of each student for a fruitful life of godly impact on the world. To be a christ-centered community of scholarship and discipleship that nurtures our students' growth in faith, knowledge, and virtue.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$93,313$3,827,743▲ $3,734,430
Rtn Earn Endowment Incm Other Fnds$226,977$1,345,461▲ $1,118,484
Accounts Receivable$1,051,630$1,010,712▼ $40,918
Cash and Non-Interest-Bearing Accounts$63,534$374,467▲ $310,933
Land, Buildings, and Equipment, Net$198,619$154,862▼ $43,757
Prepaid Expenses and Deferred Charges$71,475$34,877▼ $36,598
Savings and Temporary Cash Investments$63,459$45▼ $63,414
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,619,202$5,463,897▲ $3,844,695
Other Assets Total$77,172$61,191▼ $15,981
Liabilities
Deferred Revenue$762,765$3,593,992▲ $2,831,227
Accounts Payable and Accrued Expenses$549,455$460,886▼ $88,569
Other Liabilities$80,005$63,558▼ $16,447
Total Liabilities$1,392,225$4,118,436▲ $2,726,211
Net Assets / Fund Balance
Total Net Assets Fund Balance$226,977$1,345,461▲ $1,118,484
Total Liabilities and Net Assets / Fund Balance$1,619,202$5,463,897▲ $3,844,695

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$154,862$345,550$500,412
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Micheal ChenHead of School & SecretaryFT$163,930$11,632$175,562
Ella Ruben RudoniEmployeeFT$159,992-$159,992
Vincent ChanDirector of Finance and ItFT$104,369-$104,369
David GrossBoard Member-$78,468$9,256$87,724

Board Members and Trustees

NameTitle
Erik EllefsenPresident
Hannah KimBoard Member
Mitch SalernoNewly Appointed Treasurer
Alan AimiTreasuer
Revenue and Support

Revenue Composition

Contributions and Grants
$39,029
Program Service Revenue
$4,442,976
Investment Income
$352
Other Revenue
$37,892
All Other Contributions
$39,029
Change in Net Assets
$-642,684
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,680,300
Other Expenses$2,009,713
Grants and Similar Amounts Paid$472,920
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,182,987$574,800-$1,757,787
Occupancy-$868,545-$868,545
Current Officers, Directors, Trustees, and Key Employees-$531,412-$531,412
Grants to Domestic Individuals$472,920--$472,920
Other Employee Benefits$144,207$63,809-$208,016
Payroll Taxes$104,407$78,678-$183,085
Fees for Services Other$100,522$79,600-$180,122
All Other Expenses$34,388$92,835-$127,223
Information Technology$1,300$64,397-$65,697
Depreciation Depletion-$57,629-$57,629
Other Expenses$30,833$19,561-$50,394
Insurance$1,947$21,110-$23,057
Travel$5,991$14,690-$20,681
Advertising-$19,192-$19,192
Conferences and Meetings-$1,658-$1,658
Office Expenses-$329-$329
Total Functional Expenses$2,242,112$2,920,821$0$5,162,933
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Rebekah GrossMarried to Board MemberEmployeeNo$18,929
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability - Long Term$44,744
Highlands Christian Schools$18,814
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
Yes
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, Part VI, Section A, Line 2

“David and rebecca gross are married.”

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

“Form 990 is distributed to all board members for review prior to approving and finalizing the return for filing.”

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

“The policy is broadcasted to all faculty and staff via the employee handbook which each employee is responsible for reviewing. The reporting procedural information is embedded in the text of the policy.”

Form 990, Part VI, Section B, Line 15

“Head of school compensation is determined by the board, the rest of the employees and officers are determined by hos.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, financial statements, and form 990 are available to the public upon request. An appointment is made so the review may be made. Information is also available on websites.”

Filing and Contact Details

Filer

Filer Name
Pacific Bay Christian School
EIN
83-0667844
Phone
6503551935
Address
1030 LINDA MAR BOULEVARD, PACIFICA, CA 94044

Signing Officer

Name
Michael Chen
Title
Head of School
Phone
6503551935
Signed
2025-05-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Chen
Formed
2018
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
5
Employees
59
Volunteers
0

Preparer

Firm
Robert Lee & Associates Llp
Address
999 W TAYLOR STREET STE A, SAN JOSE, CA 95126
Preparer
Nicholas Petersen
Phone
4088556770
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IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt04444526
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0226977
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01345461
IRS990/SavingsAndTempCashInvstGrp/BOYAmt063459
IRS990/SavingsAndTempCashInvstGrp/EOYAmt045
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0154862
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0345550
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0500412
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt018814
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt144744
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0HIGHLANDS CHRISTIAN SCHOOLS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LEASE LIABILITY - LONG TERM
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0154862
IRS990ScheduleD/TotalLiabilityAmt063558
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0PACIFIC BAY CHRISTIAN SCHOOL ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSION POLICIES, SCHOLARSHIP AND LOAN PROGRAMS AND ATHLETIC OR OTHER SCHOOL ADMINISTERED PROGRAMS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0472920
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FINANCIAL AID AND STAFF TUITION REDUCTION
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt055
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/DiscretionarySpendingAcctInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0163930
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1159992
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt011632
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MICHEAL CHEN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1ELLA RUBEN RUDONI
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0HEAD OF SCHOOL & SECRETARY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1EMPLOYEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0175562
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1159992
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0MAINTAINS LANGUAGE IN REIMBURSEMENT POLICY.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 1B
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd01
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0REBEKAH GROSS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0MARRIED TO BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt018929
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0EMPLOYEE
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DAVID AND REBECCA GROSS ARE MARRIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS DISTRIBUTED TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO APPROVING AND FINALIZING THE RETURN FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE POLICY IS BROADCASTED TO ALL FACULTY AND STAFF VIA THE EMPLOYEE HANDBOOK WHICH EACH EMPLOYEE IS RESPONSIBLE FOR REVIEWING. THE REPORTING PROCEDURAL INFORMATION IS EMBEDDED IN THE TEXT OF THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3HEAD OF SCHOOL COMPENSATION IS DETERMINED BY THE BOARD, THE REST OF THE EMPLOYEES AND OFFICERS ARE DETERMINED BY HOS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST. AN APPOINTMENT IS MADE SO THE REVIEW MAY BE MADE. INFORMATION IS ALSO AVAILABLE ON WEBSITES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00

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