Santa Barbara Police Activities League Inc

Nonprofit profile at a glance

EIN
770523426
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Santa Barbara, CA, USA
Phone
8059625560
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community, Neighborhood Development

Official website

Reported finances

Revenue
$657,511
Expenses
$594,403
Assets
$824,191
Liabilities
$13,870

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

Leadership & pay

14 people listed

Executive titles in this filing

  • AUDRY NAFZIGER (PRESIDENT)
  • JAMES STRETCHBERRY (VICE PRESIDENT)
  • JUDITH LUGO (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JUDITH LUGO (EXECUTIVE DIRECTOR): $78,165 total reported compensation

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

Overview

Mission

The santa barbara police activities league (sbpal) builds bridges between youth, law enforcement, and the community through mentorship, leadership, and academic enrichment. We maintain an open-door policy for all youth ages 11-18, with a focus on those who may not have yet found their voice or niche. Our goal is to empower youth to achieve success beyond high school, and for the past nine years sbpal has maintained a 100% graduation rate, with all graduates pursuing college, military service, or trade school. Since 1999, sbpal has expanded from serving 50 youth to providing no-cost programming to over 1,300 youth annually, helping them develop self-confidence, leadership skills, academic achievement, and community connections.

What it reported doing in 2024

Sbpal organizes community-based events to strengthen connections between youth, families, and law enforcement. Trunk or treat engages 30 local organizations to serve over 1,000 children in a safe environment. Winter wonderland provides more than 150 gifts and a holiday meal to local families in need. Sbpal also operates the bridge mentoring program in partnership with the police advisory cadre, where police officers mentor youth multiple times a month through activities such as fishing, snorkeling and surfing. This program builds trust, develops life skills, and provides consistent guidance to support youth in achieving future success.

Operating model

Revenue model
Donor-supported. 93% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 92% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67%; rating input score 67
  • Program expense ratio: 73%; rating input score 73
  • Fundraising efficiency: $26.64 raised per $1 spent on fundraising; rating input score 66; 66th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.6%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 1.39; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 64; 64th percentile among comparable filings
  • Officer compensation ratio: 13.2%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 5% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 4.4% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: 12.7% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 67% of revenue deployed · 73% of spending went to programs
  • Governance: 13 of 13 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $434K in reported program spending
  • Leadership: top reported pay $78K · 14 people listed
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 27/100.