Childhood Drowning Prevention Foundation

Nonprofit profile at a glance

EIN
844659718
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Norco, CA, USA
Phone
9512837958
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$388,888
Expenses
$402,776
Assets
$273,033
Liabilities
$253,573

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

Leadership & pay

3 people listed

Executive titles in this filing

  • TENAYA GOLDSMITH (President)

People named in this filing

  • TENAYA GOLDSMITH (President)
  • DEAN GUCCIONE thru 512 (Treasurer)
  • LACY SCHOEN thru 510 (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To provide water safety and drowning prevention to our local community to help promote safe swimming and drowning prevention.

What it reported doing in 2025

1) Swim Lessons with our swim program, Big Kahuna Swim Academy - We currently serve over 200 students who are taking lessons with us to learn how to become water safe and prevent drowning! - All of our lessons are private, one-on-one lessons and are 30 minutes long. 2) We offer Swim Lessons Scholarships to families who could not otherwise afford quality swim lessons. These Scholarships are first come, first served and the number we give out is based on grants and funds raised through the Foundation. 3) Education and Outreach - We bring materials and presentations on water safety and drowning prevention to our local community to help promote safe swimming and drowning.

Operating model

Revenue model
Earned-program. 97% 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: 47
  • Transparency & Controls: 90
  • Accountability: 6
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.2%; rating input score 53
  • Program expense ratio: 51.4%; rating input score 51
  • Fundraising efficiency: $0.99 raised per $1 spent on fundraising; rating input score 6; 6th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 8th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: -3.6%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 0.68; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0.93; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 1.4% per year; rating input score 100; 34th percentile among comparable filings
  • Revenue growth: 14.9% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 44% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 53.2% of revenue deployed · 51.4% of spending went to programs
  • Governance: 0 of 3 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $207K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 51/100.
  • High — Financial Efficiency: Fundraising efficiency scored 6/100.
  • High — Sustainability: Operating margin scored 28/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.