Pb&j Charities Inc

Nonprofit profile at a glance

EIN
870897209
IRS 990 coverage
2021–2025
Forms available
Form 990 2025
Location
Santa Ana, CA, USA
Phone
7149497963
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Improvement, Capacity Building N.E.C.

Reported finances

Revenue
$25,291
Expenses
$19,492
Assets
$18,191
Liabilities
$0

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

Leadership & pay

1 person listed

Executive titles in this filing

  • STEPHEN LORENZ (PRESIDENT)

People named in this filing

  • STEPHEN LORENZ (PRESIDENT)

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

The goal is to help local ministries and ministry-focused businesses, especially focused on those in poor and undeveloped areas, start and become financially independent so they in turn can be a light and inspire growth and sustainability in their community.

What it reported doing in 2025

The organization is organized and operated exclusively for charitable and religious purposes, including supporting ministries and community outreach programs both domestically and internationally. The organization provides financial and operational support to a local church plant in Orange County focused on improving the well-being of the surrounding community; supports a pastor and ministry school director in El Salvador engaged in religious education and leadership development; assists a rehabilitation center in Moshi, Tanzania that provides care and support services to individuals in need; and supports a family-based outreach ministry in Cyprus dedicated to serving and improving the lives of underprivileged individuals and families in their local community.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 100
  • Accountability: 12
  • Sustainability: 56
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.1%; rating input score 77
  • Program expense ratio: 100%; rating input score 100
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 10th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 22.9%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 0.93; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 21% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: -94.8% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -99.4% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 77.1% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 3 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $19K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 12 of 12 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 4 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.