Civic Intelligence

Avila Beach Junior Lifeguard Program

990EZ • Fiscal year 2024 • EIN 26-4360114

Jan 01, 2024 to Dec 31, 2024 • Filed on Aug 27, 2025

Organization Profilewww.ABJGS.org
PO Box 521Avila Beach, CA 93424

(805) 704-9237

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

73rd percentile

0.04x

Higher debt load relative to assets than 73% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.01x

Higher debt load relative to revenue than 67% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

51st percentile

3.6%

Higher net margin than 51% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Up

$51,611

Up $48,808 (+1741%) from 2012

Net Assets

Up

$49,603

Up $46,800 (+1670%) from 2012

Liabilities

Up

$2,008

Up $2,008 from 2012

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin51st percentile

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

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$60K$40K$20K$0Assets 2010: $1,653Liabilities 2010: $0Net Assets 2010: $1,6532010Assets 2011: $1,622Liabilities 2011: $0Net Assets 2011: $1,6222011Assets 2012: $2,803Liabilities 2012: $0Net Assets 2012: $2,8032012Assets 2024: $51,611Liabilities 2024: $2,008Net Assets 2024: $49,6032024

Highlighted filing

2024

Assets$51,611
Liabilities$2,008
Net Assets$49,603
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2010: $111,708Expenses 2010: $110,122Net Income 2010: $1,5862010Revenue 2011: $102,331Expenses 2011: $102,362Net Income 2011: -$312011Revenue 2012: $106,642Expenses 2012: $105,461Net Income 2012: $1,1812012Revenue 2024: $175,600Expenses 2024: $169,322Net Income 2024: $6,2782024

Highlighted filing

2024

Revenue$175,600
Expenses$169,322
Net Income$6,278
Open 2024 Filing
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

DescriptionGrantsExpenses
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
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PHILLIP TORIELLOPresidentPT$0--
KEVIN WATKINSTreasurerPT$0--
RUSS EDWARDSDirectorPT$0--
MELONY EDWARDSDirectorPT$0--
TYLER ANDREDirectorPT$0--
JON HARMSEDirectorPT$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/OfficerDirectorTrusteeEmplGrp/PersonNm4TYLER ANDRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JON HARMSE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt052710
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0AVILA 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.
IRS990EZ/PrintingPublicationsPostageAmt070
IRS990EZ/ProgramServiceRevenueAmt0174600
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0137168
IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/SalariesOtherCompEmplBnftAmt0101732
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IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
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IRS990EZ/TaxImposedOnOrganizationMgrAmt00
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IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0179565
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0153328
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0125788
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0107887
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IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0107887
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $2432
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Conferences, Conventions, and Meetings $2093
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance $7380
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MERCHANDISE EXPENSE $26303
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BANK SERVICE CHG $5880
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Equip rental $4093
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6AUTO/TRAVEL EXPENSES $2328
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PERMITS/LICENSES $781
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8EQUIPMENT AND SUPPLIES $673
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9DUES & SUBSCRIPTIONS $552
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10REPAIRS AND MAINTENANCE $195
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $100
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12STALE CHECKS - Beginning $1388 STALE CHECKS - Ending $1389
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13PAYROLL LIAB - Beginning $350 PAYROLL LIAB - Ending $519
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.7
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Total Liabilities.1
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN WATKINS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AVILA BEACH JUNIOR LIFEGUARD
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PROGRAM
ReturnHeader/Filer/BusinessNameControlTxt0AVIL
ReturnHeader/Filer/EIN0264360114
ReturnHeader/Filer/PhoneNum08057049237
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 521
ReturnHeader/Filer/USAddress/CityNm0AVILA BEACH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093424
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0953403357
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Herb Brenizer Business & Income Tax
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0190 N 9th St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Grover Beach
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093433
ReturnHeader/PreparerPersonGrp/PhoneNum08054891344
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Vicki Gropp EA
ReturnHeader/ReturnTs02025-08-27T14:45:24-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$51,611
Liabilities
$2,008
Net assets
$49,603
Revenue
$175,600
Expenses
$169,322
Net income
$6,278
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.52$0.02$0.50$1.76$1.69$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.00$0.03$1.07$1.05$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.00$0.02$1.02$1.02$0.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.00$0.02$1.12$1.10$0.02