Pacifica Christian High School Orange County Inc

Nonprofit profile at a glance

EIN
464811934
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Newport Beach, CA, USA
Phone
9498872070
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Secondary, High School
Affiliation
Christianity

Reported finances

Revenue
$11,343,223
Expenses
$11,626,056
Assets
$34,029,981
Liabilities
$18,521,983

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

Leadership & pay

10 people listed

Executive titles in this filing

  • DAVID BAHNSEN (VICE PRESIDENT)
  • KEITH CARLSON (PRESIDENT)

Highest reported compensation

  • DAVID O'NEIL (HEAD OF SCHOOL): $282,709 total reported compensation
  • BENJAMIN ROBERSON (PRINCIPAL): $189,446 total reported compensation
  • BRANDON GONZALEZ (DIRECTOR OF ATHLETICS): $168,832 total reported compensation

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

Overview

Mission

Teaching students to think and understand the world around them. Equipping students to communicate effectively through the written and spoken word. Stimulating heartfelt joy and interest in learning. Encouraging students to live lives of faith, character, and service. Creating an environment that fosters friendship and unity.it is from the perspective of christian faith that we seek to establish men and women who think and live well.

What it reported doing in 2024

Pacifica christian high school-orange county began its eleventh schoolyear in august 2024, an additional 11 part-time and 6 full-time employees were added to pacifica's staff. Pacifica's employees are primarily in the operation of educating pacifica's students. 9 part-time teachers, 4 full-time teachers, 2 full-time staff, and 2 part-time staff members wereadded. Salaries, benefits, and personnel costs make up the largest aspect of program expenses. Expenses related to the mortgage, lease and maintenance of pacifica's campuses make up the second largest aspect of program expenses. The third largest aspect of program expenses is made up of expenses related to co-curricular activities such as arts, athletics, and other programs.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 74
  • Accountability: 79
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.5%; rating input score 88
  • Program expense ratio: 85.9%; rating input score 86
  • Fundraising efficiency: $9.09 raised per $1 spent on fundraising; rating input score 35; 35th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2.5%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 2.93; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.54; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 7.9%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 19.7% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 12.9% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 20.4% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 88.5% of revenue deployed · 85.9% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $10M in reported program spending
  • Leadership: top reported pay $283K · 10 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $336K reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 10 filed schedules · includes major donors and executive pay
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • 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.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 35/100.
  • High — Sustainability: Operating margin scored 22/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.