Junior Life Guards Parents Club

Nonprofit profile at a glance

EIN
770054278
IRS 990-EZ coverage
2012–2024
Forms available
Form 990-EZ 2024, Form 990-N 2011
Location
Capitola, CA, USA
Phone
8312519286
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$30,719
Expenses
$27,487
Assets
$93,451

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • Brooke Diehl Pounds (President)
  • Becka Gibbons (Vice President)
  • Tory Del Favero (Past President)

People named in this filing

  • Brooke Diehl Pounds (President)
  • Becka Gibbons (Vice President)
  • Will Crawford (Treasurer)

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

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promote and encourage awareness of the ocean environment and to provide safe recreational use of the ocean by young people.

What it reported doing in 2024

Grant college scholarships for members of the organization that demonstrate a commitment to the program and community, provide support, supplies, and equipment for youth to participate in regional competitions and host local events, and award program scholarships for those that might not be able to participate in the program due to cost.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 62% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 82
  • Sustainability: 59
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.5%; rating input score 90
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 10.5%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 3.4; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -0.9% per year; rating input score 0; 45th percentile among comparable filings
  • Revenue growth: -1% per year; rating input score 0; 47th percentile among comparable filings
  • Asset growth: 1% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 89.5% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $27K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.