Baymonte Christian Schools

Nonprofit profile at a glance

EIN
941674856
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Scotts Valley, CA, USA
Phone
8314380100
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$5,600,006
Expenses
$5,774,577
Assets
$5,728,678
Liabilities
$3,202,634

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • VICTOR SALAZAR (PRESIDENT)
  • JARED FUJISHIN (VICE-PRESIDENT)

Highest reported compensation

  • RACHEL HOFMANN (PRINCIPAL): $103,220 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Education

What it reported doing in 2024

Extension: before and after school care, a summer program, a lunchprogram and individualized instruction is provided for enrolledfamilies.

Operating model

Revenue model
Other-operating. 95% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 74% for direct work, and 26% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 94
  • Accountability: 95
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.5%; rating input score 83
  • Program expense ratio: 80.8%; rating input score 81
  • Fundraising efficiency: $10,535.5 raised per $1 spent on fundraising; rating input score 100; 100th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.1%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.99; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.56; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 1.8%; rating input score 77; 77th percentile among comparable filings

Growth

  • Program expense growth: 3.8% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 5.1% per year; rating input score 100; 42nd percentile among comparable filings
  • Asset growth: 11.2% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 83.5% of revenue deployed · 80.8% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $4.7M in reported program spending
  • Leadership: top reported pay $103K · 6 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 24/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.