Avid Behavioral Day Program Corp

Nonprofit profile at a glance

EIN
462444230
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
San Marcos, CA, USA
Phone
7606919622
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Human Services N.E.C.

Official website

Reported finances

Revenue
$4,109,210
Expenses
$3,772,497
Assets
$2,482,040
Liabilities
$88,613

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • LORENA MAHARAJ (President)
  • SARAI MARCELIN (Vice President)

Highest reported compensation

  • LORENA MAHARAJ (President): $128,043 total reported compensation
  • SARAI MARCELIN (Vice President): $128,043 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Avid behavioral day program is a community-based program that serves adults with a variety of behavioral challenges typically associated with severe learning disabilities, intellectual disabilities, autism, severe emotional disabilities and psychosis.

What it reported doing in 2025

Avid behavioral day program is a community-based program that serves adults with a variety of behavioral challenges typically associated with severe learningdisabilities, intellectual disabilities, autism, several emotional disabilities &psychosis.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 90
  • Accountability: 5
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.6%; rating input score 59
  • Program expense ratio: 63.8%; rating input score 64
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 4th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.2%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 0.66; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 3.8%; rating input score 65; 65th percentile among comparable filings

Growth

  • Program expense growth: 18.9% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 20.7% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 23.7% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 58.6% of revenue deployed · 63.8% of spending went to programs
  • Governance: 0 of 2 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.4M in reported program spending
  • Leadership: top reported pay $128K · 2 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 11 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 7 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • Review — Sustainability: Operating margin scored 51/100.
  • Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.