Prevent Drowning Foundation of San… - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2009

Legal Domicile

Phone

6199179553

Tax Period

2024-01-01 to 2024-12-31

Prevent Drowning Foundation of San Diego, founded in 2009, is a small nonprofit in the Youth Development sector that reported $213K in total revenue in fiscal year 2024. Revenue surged 84% from the prior year, signaling strong growth momentum. Expenses of $253K exceeded revenue, resulting in a 19% operating deficit.

Mission

The foundation is dedicated to the advancement of water safety through the many programs it supports including waterproofing San Diego, learn to swim programs for intercity youth and scholarships for disadvantaged family participation in the foundation's summer program services.

Program Service Accomplishments

Program 1

Expenses: $164,193

WATEPROOFING SAN DIEGO PROGRAM - THE LESSONS ARE FUNDED BY THE PREVENT DROWNING FOUNDATION OF SAN DIEGO WITH THE GOAL TO TEACH EVERY CHILD IN SAN DIEGO HOW TO SWIM.THE PROGRAM INCLUDES DOZENS OF FREE ONE-HOUR AQUATIC EDUCATION LECTURES AND FREE SWIM LESSONS TO NUMEROUS SCHOOLS AND ORGANIZATIONS. THE GOAL IS TO SAVE LIVES, INCREASE CONFIDENCE AND ALLOW ALL CHILDREN THE OPPORTUNITY TO EXPERIENCE JOY IN A POOL, BAY OR THE OCEAN. ONCE COMPLETE, THE FOUNDATION, UTILIZING TRAINED LIFEGUARDS, TAKE GROUPS OF NEW POOL SWIMMERS TO THE BEACH FOR A DAY. MANY OF THE PARTICIPANTS HAVE NEVER BEEN TO THE BEACH BEFORE. THE ACTIVITIES MIRROR THOSE PROVIDED TO YOUTH IN THE JUNIOR LIFEGUARD PROGRAM AND ARE DESIGNED TO INTRODUCE YOUTH TO THE OCEAN ENVIRONMENT INCLUDING RECOGNITION OF RIP CURRENTS AND OTHER BEACH SAFETY EDUCATION. THE GOAL OF THIS 4-HOUR/ONE DAY PROGRAM IS TO INCREASE THEIR CONFIDENCE IN AND AROUND THE WATER ENVIRONMENT AND TO MOTIVATE THEM TO BE MORE PROFICIENT SWIMMERS SO THEY MAY ENROLL IN THE SAN DIEGO JUNIOR LIFEGUARD PROGRAM.

Program 2

Expenses: $23,506

JUNIOR LIFEGUARDS PROGRAM - THE SAN DIEGO JUNIOR LIFEGUARD PROGRAM IS SUPPORTED AND PARTIALLY FUNDED BY PDFSD. THE PROGRAM IS A FOUR WEEK PROGRAM WITH EACH DAY LASTING 3.5 HOURS. THE GOAL OF THE...

JUNIOR LIFEGUARDS PROGRAM - THE SAN DIEGO JUNIOR LIFEGUARD PROGRAM IS SUPPORTED AND PARTIALLY FUNDED BY PDFSD. THE PROGRAM IS A FOUR WEEK PROGRAM WITH EACH DAY LASTING 3.5 HOURS. THE GOAL OF THE PROGRAM IS FOR STUDENTS TO BUILD SELF-CONFIDENCE AND SKILLS FOR LIFE. UPON COMPLETION OF THE PROGRAM, STUDENTS WILL HAVE THE SKILLS AND KNOWLEDGE TO SAFELY ENJOY THE BEACH AND CONSIDER BECOMING A PAID LIFEGUARD.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $124,494

Program Service Revenue $14,563

Investment Income $0

Other Revenue $74,275

TOTAL REVENUE $213,332

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $187,699

Other Expenses $252,831

TOTAL EXPENSES $252,831

Year-over-Year Comparison

	2024	2023	Change
Revenue	$213,332	$116,134	+0.8%
Expenses	$252,831	$268,204	-0.1%
Net Income	$-39,499	$-152,070	-0.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
John Sandmeyer	Vice President	1.00	Director	$0	$0	$0
Mary Ann Downing	Secretary	1.00	Officer Director	$0	$0	$0
Ron Anderson	Treasurer	1.00	Director	$0	$0	$0
Frank Carson	Board Member	1.00	Officer Director	$0	$0	$0
Ronan Gray	President	1.00	Director	$0	$0	$0
Corey McClelland	Chairman	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$213,332	$252,831	$221,198	$-39,499
2023	$116,134	$268,204	$264,232	$-152,070
2022	$428,583	$399,102	$435,028	$29,481
2021	$165,698	$103,981	$388,133	$61,717
2020	$68,050	$96,161	$322,742	$-28,111
2019	$264,206	$211,440	$351,259	$52,766

Prevent Drowning Foundation of San Diego