Pacific Boychoir Academy

Nonprofit profile at a glance

EIN
943310468
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Middletown, CA, USA
Phone
7074832910
Rating
45
Verdict
MIXED
Rating confidence
Moderate
Sector
Music

Reported finances

Revenue
$26,608
Expenses
$19,981
Assets
$505,774
Liabilities
$345,145

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

1 person listed

People named in this filing

  • JANINA M HOSKINS (CHAPTER 7 TRUSTEE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Pba was an independent day school for boys in grades 3-8 with after-school choirs for boys in pre-k thru high school and girls in pre-k thru 8th grade. Entity is in liquidation-no operation.on 10/06/25, the debtor filed bankruptcy in oakland, California under the provisions of chapter 7 of the bankruptcy code. The debtor was assigned case number 25-41851.not all the books and records of the debtor for periods prior to the trustee being appointed were available. This tax return has been prepared based on an analysis of all available information including the latest filed 2023 exempt from income tax return, unaudited financial statements, debtor's bankruptcy schedules, and trustee transactions during the administration of the bankruptcy case.the beginning amount for part x balance sheet is based on debtor's quickbooks 07/31/2025 balance sheet and debtor's bankruptcy schedules. Prior year's revenue & expenses are omitted since fiscal year 7/31/25 return was not filed.

What it reported doing in 2025

On 10/06/25, the debtor filed bankruptcy in oakland, California under the provisions of chapter 7 of the bankruptcy code. The debtor was assigned case number 25-41851.not all the books and records of the debtor for periods prior to the trustee being appointed were available. This tax return has been prepared based on an analysis of all available information including the latest filed 2023 exempt from income tax return, unaudited financial statements, debtor's bankruptcy schedules, and trustee transactions during the administration of the bankruptcy case.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 90
  • Accountability: 68
  • Sustainability: 67
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 25th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 24.9%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 25.31; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0.68; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -13% per year; rating input score 0; 23rd percentile among comparable filings
  • Revenue growth: -10.9% per year; rating input score 0; 29th percentile among comparable filings
  • Asset growth: 20.3% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 6 of 8 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 12 of 12 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 11 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.