Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
Avila Beach Junior Lifeguard Program
EIN 26-4360114 • 501(c)3 • Avila Beach, CA
Profile
Avila beach junior lifeguard programs mission is to increase self-confidence through the introduction of water safety skills, coastal awareness & ambassadorship, lifeguard skills and competitions that help cultivate self-respect, team-work and looking at challenges as opportunities to rise up and do our best.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.04x
Liabilities / Revenue
69th percentile
Higher debt load relative to revenue than 69% of similar nonprofits.
Net Margin
54th percentile
Higher net margin than 54% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
Up$51,611
Up $48,808 (+1741%) from 2012
Liabilities
Up$2,008
Up $2,008 from 2012
Net Assets
Up$49,603
Up $46,800 (+1670%) from 2012
Revenue
Up$175,600
Up $68,958 (+65%) from 2012
Expenses
Up$169,322
Up $63,861 (+61%) from 2012
Net Income
Up$6,278
Up $5,097 (+432%) from 2012
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $51,611
- Liabilities
- $2,008
- Net assets
- $49,603
- Revenue
- $175,600
- Expenses
- $169,322
- Net income
- $6,278
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Aug 27, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $175,600
Mission and Program Overview
Mission
Avila beach junior lifeguard programs mission is to increase self-confidence through the introduction of water safety skills, coastal awareness & ambassadorship, lifeguard skills and competitions that help cultivate self-respect, team-work and looking at challenges as opportunities to rise up and do our best.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Training young individuals lifeguard skills that help cultivate self-respect, team work and facing challenges as opportunities to rise up and do their best is our exempt purpose achievement. | - | $137,168 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| PHILLIP TORIELLO | President | PT | $0 | - | - |
| KEVIN WATKINS | Treasurer | PT | $0 | - | - |
| RUSS EDWARDS | Director | PT | $0 | - | - |
| MELONY EDWARDS | Director | PT | $0 | - | - |
| TYLER ANDRE | Director | PT | $0 | - | - |
| JON HARMSE | Director | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Avila Beach Junior Lifeguard
- EIN
- 26-4360114
- Phone
- 8057049237
- Address
- PO BOX 521, AVILA BEACH, CA 93424
Signing Officer
- Name
- Kevin Watkins
- Title
- Treasurer
- Signed
- 2025-08-27
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Herb Brenizer Business & Income Tax
- Address
- 190 N 9th St, Grover Beach, CA 93433
- Preparer
- Vicki Gropp EA
- Phone
- 8054891344
Supplemental Narrative
Additional Explanations
Other Expenses.1001
“Advertising and Promotion $2432”
Other Expenses.1007
“Conferences, Conventions, and Meetings $2093”
Other Expenses.1012
“Insurance $7380”
Other Expenses.1
“Merchandise expense $26303”
Other Expenses.2
“BANK SERVICE CHG $5880”
Other Expenses.3
“Equip rental $4093”
Other Expenses.4
“Auto/travel expenses $2328”
Other Expenses.5
“PERMITS/LICENSES $781”
Other Expenses.6
“Equipment and supplies $673”
Other Expenses.7
“Dues & subscriptions $552”
Other Expenses.8
“Repairs and maintenance $195”
Total Liabilities.1001
“Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $100”
Total Liabilities.1
“STALE CHECKS - Beginning $1388 STALE CHECKS - Ending $1389”
Total Liabilities.2
“PAYROLL LIAB - Beginning $350 PAYROLL LIAB - Ending $519”
Raw XML Appendix183 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 52710 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | AVILA BEACH JUNIOR LIFEGUARD PROGRAMS MISSION IS TO INCREASE SELF-CONFIDENCE THROUGH THE INTRODUCTION OF WATER SAFETY SKILLS, COASTAL AWARENESS & AMBASSADORSHIP, LIFEGUARD SKILLS AND COMPETITIONS THAT HELP CULTIVATE SELF-RESPECT, TEAM-WORK AND LOOKING AT CHALLENGES AS OPPORTUNITIES TO RISE UP AND DO OUR BEST. |
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| IRS990EZ/ProgramServiceRevenueAmt | 0 | 174600 |
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| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 101732 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 1738 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 2008 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 169322 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 137168 |
| IRS990EZ/TotalRevenueAmt | 0 | 175600 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/WebsiteAddressTxt | 0 | www.ABJGS.org |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
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| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 742168 |
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| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 742168 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Advertising and Promotion $2432 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Conferences, Conventions, and Meetings $2093 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Insurance $7380 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | MERCHANDISE EXPENSE $26303 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | BANK SERVICE CHG $5880 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Equip rental $4093 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | AUTO/TRAVEL EXPENSES $2328 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | PERMITS/LICENSES $781 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | EQUIPMENT AND SUPPLIES $673 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | DUES & SUBSCRIPTIONS $552 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | REPAIRS AND MAINTENANCE $195 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $100 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | STALE CHECKS - Beginning $1388 STALE CHECKS - Ending $1389 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | PAYROLL LIAB - Beginning $350 PAYROLL LIAB - Ending $519 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1007 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Total Liabilities.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Total Liabilities.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Total Liabilities.2 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KEVIN WATKINS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-27 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AVILA BEACH JUNIOR LIFEGUARD |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | PROGRAM |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AVIL |
| ReturnHeader/Filer/EIN | 0 | 264360114 |
| ReturnHeader/Filer/PhoneNum | 0 | 8057049237 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 521 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | AVILA BEACH |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 93424 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 953403357 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Herb Brenizer Business & Income Tax |
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| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Grover Beach |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 93433 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8054891344 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Vicki Gropp EA |
| ReturnHeader/ReturnTs | 0 | 2025-08-27T14:45:24-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.