Civic Intelligence

Pointbreak Vbc

990 • Fiscal year 2023 • EIN 85-1459577

Jan 01, 2023 to Dec 31, 2023 • Filed on Apr 02, 2024

Organization Profilewww.pointbreakvbc.com
1983 Gotham StreetChula Vista, CA 91913

(619) 402-3717

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2023

Liabilities / Revenue

32nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

20th percentile

-14%

Higher net margin than 20% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

67th percentile

$48,000

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

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

Source year 2023

Revenue Growth

Score unavailable

No value available

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

Source year 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

$0

No earlier filing loaded for comparison.

Net Assets

$0

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue32nd percentileNet Margin20th percentile

Revenue

$907,992

No earlier filing loaded for comparison.

Expenses

$1,034,363

No earlier filing loaded for comparison.

Net Income

-$126,371

No earlier filing loaded for comparison.

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 2023: $0Liabilities 2023: $0Net Assets 2023: $02023Assets 2024: $46,627Liabilities 2024: $0Net Assets 2024: $46,6272024Assets 2025: $53,297Liabilities 2025: $0Net Assets 2025: $53,2972025

Highlighted filing

2023

Assets$0
Liabilities$0
Net Assets$0
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$1.5M$1.0M$500K$0-$500KRevenue 2023: $907,992Expenses 2023: $1,034,363Net Income 2023: -$126,3712023Revenue 2024: $1,031,146Expenses 2024: $1,065,238Net Income 2024: -$34,0922024Revenue 2025: $1,310,669Expenses 2025: $1,257,372Net Income 2025: $53,2972025

Highlighted filing

2023

Revenue$907,992
Expenses$1,034,363
Net Income-$126,371
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 2, 2024
Return Version
2023v5.0
Gross Receipts
$907,992
Mission and Program Overview

Mission

To continued youth engagement and Team Orientation and goal focused in strength and confidence in Volleyball.

Balance Sheet Detail
LineBeginningEndChange
Assets
Total Assets$0$0→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$0$0→ $0
Compensation and Service Providers
Top Officer Pay67th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Erika GarciaCEOFT$48,000$48,000
Michael PandaaOfficerFT$34,420$34,420
Revenue and Support

Revenue Composition

Contributions and Grants
$907,992
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$907,992
Change in Net Assets
$-126,371
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,028,556
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$171,112--$171,112
All Other Expenses$166,965--$166,965
Travel$18,950--$18,950
Office Expenses$10,462--$10,462
Benefits to Members$5,807--$5,807
Advertising$4,781--$4,781
Fees for Services Accounting$1,977--$1,977
Total Functional Expenses$1,034,363$0$0$1,034,363
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Pointbreak Vbc
EIN
85-1459577
Address
1983 GOTHAM STREET, CHULA VISTA, CA 91913

Signing Officer

Name
Erika Garcia
Title
CEO
Phone
6194023717
Signed
2024-04-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Erika Garcia
Voting Board Members
1
Independent Board Members
0
Employees
0
Volunteers
5

Preparer

Firm
Rocket Tax
Address
2677 Camino Del Rio South Ste 109, SAN DIEGO, CA 92108
Preparer
Abraham Teran
Phone
6194348829
Supplemental Narrative

Additional Explanations

N/A

“n/a”

Raw XML Appendix251 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0To continued youth engagement and Team Orientation and goal focused in strength and confidence in Volleyball.
IRS990/AdvertisingGrp/ProgramServicesAmt04781
IRS990/AdvertisingGrp/TotalAmt04781
IRS990/AllOtherContributionsAmt0907992
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0166965
IRS990/AllOtherExpensesGrp/TotalAmt0166965
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/ProgramServicesAmt05807
IRS990/BenefitsToMembersGrp/TotalAmt05807
IRS990/BooksInCareOfDetail/PersonNm0Erika Garcia
IRS990/BooksInCareOfDetail/PhoneNum06194023717
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01983 Gotham St
IRS990/BooksInCareOfDetail/USAddress/CityNm0CHULA VISTA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd091913
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt05807
IRS990/CYContributionsGrantsAmt0907992
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt01028556
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-126371
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt01034363
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0907992
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0In Organizing the Largest Volleyball program in the area, at the same
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExcsTaxSect4951Or4952Or4953Ind0false
IRS990/ExpenseAmt01034363
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt01977
IRS990/FeesForServicesAccountingGrp/TotalAmt01977
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/PersonNm0Erika Garcia
IRS990/Form990PartVIISectionAGrp/PersonNm1Michael Pandaa
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt048000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt134420
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/TitleTxt0CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1Officer
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt01
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0907992
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InitialReturnInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0Our mission is to provide our Athletes with the highest level of Coach ing so they can establish the needed volleyball skills to become well- seasoned volleyball players as to prepare them for the next l
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesEOYAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt010462
IRS990/OfficeExpensesGrp/TotalAmt010462
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0RENTS PAID TY 2023
IRS990/OtherExpensesGrp/Desc1STAFF PAYROLL
IRS990/OtherExpensesGrp/Desc2TOURNAMENT & ADDL FEES
IRS990/OtherExpensesGrp/Desc3ALL SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt0177480
IRS990/OtherExpensesGrp/ProgramServicesAmt1283808
IRS990/OtherExpensesGrp/ProgramServicesAmt2193021
IRS990/OtherExpensesGrp/ProgramServicesAmt3171112
IRS990/OtherExpensesGrp/TotalAmt0177480
IRS990/OtherExpensesGrp/TotalAmt1283808
IRS990/OtherExpensesGrp/TotalAmt2193021
IRS990/OtherExpensesGrp/TotalAmt3171112
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Erika Garcia
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0636852
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0603525
IRS990/PYRevenuesLessExpensesAmt033327
IRS990/PYTotalExpensesAmt0603525
IRS990/PYTotalRevenueAmt0636852
IRS990/ReconcilationRevenueExpnssAmt0-126371
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0907992
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0907992
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0907992
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0907992
IRS990ScheduleA/Total509Grp/TotalAmt0907992
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0907992
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0907992
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0n/a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0n/a
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0907992
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01034363
IRS990/TotalFunctionalExpensesGrp/TotalAmt01034363
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalProgramServiceExpensesAmt01034363
IRS990/TotalReportableCompFromOrgAmt082420
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0907992
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TravelGrp/ProgramServicesAmt018950
IRS990/TravelGrp/TotalAmt018950
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt01983 Gotham Street
IRS990/USAddress/CityNm0SAN DIEGO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092131
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.pointbreakvbc.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Erika Garcia
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum06194023717
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0POINTBREAK VBC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ERIKA GARCIA
ReturnHeader/Filer/BusinessNameControlTxt0POIN
ReturnHeader/Filer/EIN0851459577
ReturnHeader/Filer/USAddress/AddressLine1Txt01983 GOTHAM STREET
ReturnHeader/Filer/USAddress/CityNm0CHULA VISTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091913
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0861063134
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Rocket Tax
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02677 Camino Del Rio South Ste 109
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN DIEGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092108
ReturnHeader/PreparerPersonGrp/PhoneNum06194348829
ReturnHeader/PreparerPersonGrp/PreparationDt02024-04-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Abraham Teran
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-04-22T09:45:42-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Erika
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Garcia
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$907,992
Expenses
$1,034,363
Net income
-$126,371
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$1.31$1.26$0.05
2024Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$1.03$1.07$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.91$1.03$0.13