CHILDHOOD DROWNING PREVENTION FOUNDATION

EIN: 844659718 501(c)(3) Recreation & Sports

NORCO, CA

Total Revenue
$445,733
Total Expenses
$422,764
Total Assets
$53,254
Net Assets
$32,504
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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
2020
Legal Domicile
CA
Principal Officer
TENAYA GOLDSMITH
Phone
9512837958
Tax Period
2024-01-01 to 2024-12-31

CHILDHOOD DROWNING PREVENTION FOUNDATION, founded in 2020, is a small nonprofit in the Recreation & Sports sector that reported $446K in total revenue in fiscal year 2024. Revenue decreased 8% compared to the prior year. Expenses of $423K left a modest 5% surplus.

Mission

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

Program Service Accomplishments

Program 1
Expenses: $295,189 Revenue: $419,837

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...

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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.

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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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $27,571
Program Service Revenue $419,853
Investment Income $241
Other Revenue $-1,932
TOTAL REVENUE $445,733

Expense Breakdown

Grants Paid $0
Salaries & Benefits $195,754
Fundraising Expenses $730
Program Expenses $295,189
Other Expenses $227,010
TOTAL EXPENSES $422,764

Year-over-Year Comparison

2024 2023 Change
Revenue $445,733 $487,062 -0.1%
Expenses $422,764 $500,348 -0.2%
Net Income $22,969 $-13,286 -2.7%
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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Governance

Voting Members
3
Independent Members
N/A
Employees
12
Volunteers
N/A

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
3
$40,550
Total Directors
3
$40,550
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
TENAYA GOLDSMITH President 40.00
Officer Director
$36,550 $0 $36,550
DEAN GUCCIONE thru 512 Treasurer 5.00
Officer Director
$4,000 $0 $4,000
LACY SCHOEN thru 510 Secretary 5.00
Officer 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 $445,733 $422,764 $53,254 $22,969
2023 $487,062 $500,348 $39,263 $-13,286
2022 $417,081 $446,342 $43,735 $-29,261
2021 $361,411 $306,110 $73,987 $55,301
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