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.
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.