Nonprofit · EIN 26-4360114
AVILA BEACH JUNIOR LIFEGUARD PROGRAM
Tax-exempt (reinstated) · SN LUIS OBISP, CA 93401
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $175,600 | $169,322 | $6,278 | $51,611 | $2,008 | $49,603 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,000
- Program service revenue
- $174,600
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $101,732
- Professional fees and payments to contractors
- $5,963
- Occupancy
- $8,847
- Printing, publications and postage
- $70
- Other expenses
- $52,710
- Program services (functional)
- $137,168
Balance sheet and other
- Total assets, start of year
- $45,063
- Total assets, end of year
- $51,611
- Total liabilities, end of year
- $2,008
- Net assets, end of year
- $49,603
- Cash, savings and investments
- $51,611
- Gross receipts
- $175,600
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PHILLIP TORIELLO | President | 10 | $0 |
| KEVIN WATKINS | Treasurer | 10 | $0 |
| RUSS EDWARDS | Director | 10 | $0 |
| MELONY EDWARDS | Director | 10 | $0 |
| TYLER ANDRE | Director | 10 | $0 |
| JON HARMSE | Director | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 1023 SOUTHWOOD DR APT F, SN LUIS OBISP, CA 93401-5866
- In care of
- % KARL BLUM
- Signed the 990-EZ
- KEVIN WATKINS, Treasurer
- Phone
- (805) 704-9237
- Website
- www.ABJGS.org
- Return prepared by
- Herb Brenizer Business & Income Tax
California records
California keeps its own records of charities and corporations. Search them by EIN 26-4360114 or by the name AVILA BEACH JUNIOR LIFEGUARD PROGRAM.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
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 accomplishments
- 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.Expenses $137,168
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 26-4360114
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2025
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O50)
- Assets (IRS master file)
- $51,611
- Income (IRS master file)
- $175,600
Revocation and reinstatement
- Exemption revoked
- May 15, 2023
- Posted by the IRS
- August 14, 2023
- Reinstated
- Effective May 15, 2023
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $175,600 | $169,322 | $51,611 | XML |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-4360114).
Questions about AVILA BEACH JUNIOR LIFEGUARD PROGRAM
- What is the EIN of AVILA BEACH JUNIOR LIFEGUARD PROGRAM?
- The employer identification number (EIN) of AVILA BEACH JUNIOR LIFEGUARD PROGRAM is 26-4360114.
- Is AVILA BEACH JUNIOR LIFEGUARD PROGRAM tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2023 and reinstated it effective May 15, 2023.
- Are donations to AVILA BEACH JUNIOR LIFEGUARD PROGRAM tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does AVILA BEACH JUNIOR LIFEGUARD PROGRAM file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of AVILA BEACH JUNIOR LIFEGUARD PROGRAM due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AVILA BEACH JUNIOR LIFEGUARD PROGRAM last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who are the officers and directors of AVILA BEACH JUNIOR LIFEGUARD PROGRAM?
- The 990-EZ for the year ended December 31, 2024 lists 6 people; 0 received compensation from the organization.
- How much revenue does AVILA BEACH JUNIOR LIFEGUARD PROGRAM have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $175,600, expenses of $169,322 and total assets of $51,611 at year end.
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