Youth Development (O50) IRS Verified DX Registered 990 on File

AVILA BEACH JUNIOR LIFEGUARD PROGRAM

EIN: 26-4360114 · SN LUIS OBISP, CA 93401-5866 · United States · FY 2024 Data

3 out of 5 53 / 100 Based on one year of filings

Financial strength (30%) 88/100

Reliability (20%) 40/100

Effectiveness (25%) 73/100

Impact (25%) No data yet

Financial data: FY 2024 · Scored 9/13/2026

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CharityAI™ Score

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Financial Overview — FY 2024

$176K

Total Revenue

$169K

Total Expenses

$50K

Net Assets

N/A

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 81.0%

Fundraising Efficiency N/A

Operating Reserve 3.52x

Liability-to-Asset 3.9%

Revenue Diversification 99.4%

Compared with Peers

FY 2024

Compared with 3,985 similar organizations (United States, Youth Development, $100K–$1M in expenses), FY 2024.

This organization Middle half of peers (P25–P75) Peer median

Ratio	This org	Peer median	Position (P10 → P90)
Program expense ratio Program expenses / total expenses · higher is better	81.0%	86.8%	P10P90	Below median
Operating reserve Months of expenses covered by net assets · higher is better	3.5 mo	6.7 mo	P10P90	Below median
Liabilities to assets Total liabilities / total assets · lower is better	3.9%	0.8%	P10P90	Below median
Revenue concentration Share of revenue from the largest source · lower is better	99.4%	94.3%	P10P90	Below median
Surplus margin Surplus as a share of revenue	3.6%	2.5%	P10P90

Financial History

Year	Revenue	Expenses	Net Assets	Program %	Staff
2024	$176K	$169K	$50K	81.0%	—
2019	$109K	$101K	N/A	—	1

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Organization Details

EIN: 26-4360114
State: CA
City: SN LUIS OBISP
ZIP: 93401-5866
Classification: O50
Category: Youth Development
Rating: 3★
Coverage: B
Last Updated: Aug 2026
IRS Ruling Year: 2001
Foundation Code: 16
Form 990: On File

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CharityAI™ rates charities from 0 to 100 using public filings (IRS Form 990 and the equivalent registries outside the US) together with the information the charity itself provides on DonationX. Ratings are recalculated every quarter, without human bias, and shown as stars.

Four pillars

Financial strength30%

Program expense ratio, fundraising efficiency, operating reserves, liabilities and revenue diversification, compared with similar organizations.

Reliability20%

Standing with the registry, filing history, verification and how complete the profile is.

Effectiveness25%

How much goes to programs and how consistently the organization delivers them.

Impact25%

The outcomes the charity reports on DonationX: people served, cost per service and results.

Stars

★★★★★ 80–100 ★★★★☆ 60–79 ★★★☆☆ 40–59 ★★☆☆☆ 20–39 ★☆☆☆☆ 1–19

A pillar with no data counts as zero. Without impact metrics the score is capped at 59 (three stars): only the charity can supply that data.
The coverage grade (A to D) says how much filing data the score rests on; NONE means there is not enough to rate.
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"Compared with peers" places the charity's key ratios against organizations of the same country, sector and size.

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