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Nonprofiteer
← SANTA BARBARA POLICE ACTIVITIES LEAGUE

Form 990 for tax year 2024

Filed by SANTA BARBARA POLICE ACTIVITIES LEAGUE.

Totals

Total revenue
$657,511
Total expenses
$594,403
Contributions and grants received
$609,170
Grants paid
$33,400
Program service revenue
$10,169
Investment income
$19,332
Other revenue
$18,840
Total assets, end of year
$824,191
Total liabilities, end of year
$13,870
Net assets or fund balances, end of year
$810,321
Program services expenses (Part IX)
$433,970
Management and general expenses
$137,564
Fundraising expenses
$22,869
Program service expenses (Part III)
$433,970

Program services were 73.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $213,941

  • 1f · All other contributions, gifts and grants

    $395,229

  • 2a · Program service revenue: CAMPERSHIP PROGRAM FEE

    total $10,169 · related or exempt $10,169

  • 3 · Investment income

    total $19,332 · excluded $19,332

  • 8a · Fundraising events: gross income

    $81,025

  • 8a · Fundraising events: contributions included on line 1c

    $213,941

  • 8b · Fundraising events: direct expenses

    $65,473

  • 8c · Net income from fundraising events

    total $15,552 · excluded $15,552

  • 11a · Other revenue: OTHER

    total $3,288 · related or exempt $3,288

  • 11e · Other revenue, total

    $3,288

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $33,400 · program services $33,400

  • 5 · Compensation of officers, directors and key employees

    total $84,404 · program services $67,702 · management and general $12,471 · fundraising $4,231

  • 7 · Other salaries and wages

    total $171,956 · program services $168,111 · management and general $3,845

  • 8 · Pension plan contributions

    total $3,519 · program services $3,237 · management and general $224 · fundraising $58

  • 10 · Payroll taxes

    total $20,458 · program services $18,818 · management and general $1,302 · fundraising $338

  • 11c · Fees: accounting

    total $19,186 · management and general $19,186

  • 11e · Fees: professional fundraising services

    total $12,500 · fundraising $12,500

  • 11g · Fees: other

    total $28,969 · program services $4,107 · management and general $24,141 · fundraising $721

  • 12 · Advertising and promotion

    total $9,974 · program services $3,070 · management and general $1,883 · fundraising $5,021

  • 13 · Office expenses

    total $16,019 · program services $3,665 · management and general $12,354

  • 14 · Information technology

    total $28,728 · program services $8,686 · management and general $20,042

  • 16 · Occupancy

    total $34,287 · program services $34,287

  • 19 · Conferences, conventions and meetings

    total $12,819 · management and general $12,819

  • 22 · Depreciation, depletion and amortization

    total $331 · program services $331

  • 23 · Insurance

    total $27,262 · program services $10,465 · management and general $16,797

  • 24a · Other expenses: OTHER PROGRAM EXPENSES

    total $39,647 · program services $39,647

  • 24b · Other expenses: YOUTH LEADERSHIP COUNCI

    total $13,102 · program services $13,102

  • 24c · Other expenses: STAFF EDUCATION AND TRA

    total $12,500 · management and general $12,500

  • 24d · Other expenses: CAMPERSHIP

    total $10,810 · program services $10,810

  • 24e · All other expenses

    total $14,532 · program services $14,532

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $764,169 · end of year $667,112

  • 3 · Pledges and grants receivable

    end of year $30,950

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,666 · end of year $1,363

  • 10a · Land, buildings and equipment: cost or other basis

    $263,388

  • 10b · Land, buildings and equipment: accumulated depreciation

    $138,622

  • 10c · Land, buildings and equipment, net

    beginning of year $372 · end of year $124,766

  • 17 · Accounts payable and accrued expenses

    beginning of year $5,594 · end of year $13,870

  • 27 · Net assets without donor restrictions

    beginning of year $746,285 · end of year $809,393

  • 28 · Net assets with donor restrictions

    beginning of year $14,328 · end of year $928

Mission and programs · 2024

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.

Activities or mission (Part I)

PROVIDE QUALITY ACTIVITIES FOR YOUTH TO BUILD POSITIVE RELATIONSHIPS WITH POLICE AND COMMUNITY.

  • THE PAL TWELVE35 TEEN CENTER SERVES AS A CENTRAL HUB FOR YOUTH AGES 11-18 IN DOWNTOWN SANTA BARBARA. OPEN MONDAY THROUGH FRIDAY FROM 3:00-6:30 PM WITH NO REGISTRATION FEES, THE CENTER PROVIDES A SAFE, WELCOMING ENVIRONMENT FOR OVER 1,000 YOUTH EACH YEAR. TEENS ENGAGE IN ACADEMIC SUPPORT, LEADERSHIP DEVELOPMENT, MENTORSHIP, AND COMMUNITY SERVICE, BUILDING POSITIVE RELATIONSHIPS WITH PEERS, LAW ENFORCEMENT, AND COMMUNITY MEMBERS.

    Expenses $261,013 · Revenue $3,288

  • THROUGH A COLLABORATION WITH 15 PARTNER AGENCIES, SBPAL COORDINATES THE CAMPERSHIP ALLIANCE, WHICH DISTRIBUTES OVER 500 CAMP SCHOLARSHIPS TO YOUTH AGES 3-18 EACH YEAR. SBPAL SERVES AS THE CENTRAL HUB FOR QUALIFYING, REGISTERING, AND ALLOCATING SCHOLARSHIPS, AND PROVIDES TRANSPORTATION AS NEEDED. THIS PROGRAM ENSURES EQUITABLE ACCESS TO ENRICHING SUMMER EXPERIENCES FOR YOUTH FROM DIVERSE BACKGROUNDS.

    Expenses $10,810 · Revenue $10,169

  • 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.

    Expenses $162,147 · Grants $33,400

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Kristina Justice

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2.5

  • John Dixon

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Bryan Marshall

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Bernard Melekian

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Audry Nafziger

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Adrian Gutierrez

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Tom Shapiro

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • James Stretchberry

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Tracy Colahan

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Diana Morales

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Sgt Bryan Kerr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • Teresa Jurado

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Commander Charlie Katsapis

    POLICE CHIEF'S ADVISOR

    Total calculated
    $0
    Hours/week
    6

  • Judith Lugo

    EXECUTIVE DIRECTOR

    Total calculated
    $78,165
    From this org
    $78,165
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
30 January 2026
IRS schema version
2024v5.5
Source object
202640569349301224

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