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Pacific Boychoir Academy

EIN 94-3310468 · Middletown, CA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthNot ratedToo small or too little detailGovernanceStrong94 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

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.

Income
$26,608
Spending
$19,981
Reserves
96.5 months of spending
Largest source of income
investment income, 100%
Employees
0
Volunteers
0

Source: Form 990 for the year ending July 31, 2026, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.

Source: Form 990 for the year ending July 31, 2026, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 94 out of 100. Higher than 90% of charities in its peer group (arts and culture, under $250k).

  • Independent board

    25 of 25

    6 of 8 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    0 of 5

    Reports that it does not keep minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending July 31, 2026, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. 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.

Source: Form 990 for the year ending July 31, 2026, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending July 2026.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 2000.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.