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SANTA BARBARA POLICE ACTIVITIES LEAGUE

EIN 77-0523426 SANTA BARBARA, CA

Revenue 2024
$657,511
Expenses 2024
$594,403

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

As filed

Subsection
03
NTEE code
S20
Classification
1000
Street
1235 CHAPALA ST

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

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.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • 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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $657,511
    Expenses
    $594,403
    Contributions
    $609,170
    Grants paid
    $33,400
  • 2023
    Revenue
    $797,333
    Expenses
    $468,043
    Contributions
    $771,889
    Grants paid
    $0
  • 2022
    Revenue
    $416,703
    Expenses
    $507,945
    Contributions
    $393,091
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $557,361
    Expenses
    $399,941
    Assets (EOY)
    $532,584

  • 2020 · 990

    Revenue
    $571,184
    Expenses
    $422,342
    Assets (EOY)
    $379,637

  • 2019 · 990

    Revenue
    $377,153
    Expenses
    $451,150
    Assets (EOY)
    $293,066

  • 2018 · 990

    Revenue
    $549,955
    Expenses
    $584,813
    Assets (EOY)
    $289,228

  • 2017 · 990

    Revenue
    $595,696
    Expenses
    $565,873
    Assets (EOY)
    $336,716

  • 2016 · 990

    Revenue
    $423,864
    Expenses
    $388,132
    Assets (EOY)
    $304,875

  • 2015 · 990

    Revenue
    $399,110
    Expenses
    $314,849
    Assets (EOY)
    $277,825

  • 2014 · 990

    Revenue
    $410,614
    Expenses
    $308,468
    Assets (EOY)
    $196,520

  • 2013 · 990

    Revenue
    $255,328
    Expenses
    $335,287
    Assets (EOY)
    $94,398

  • 2012 · 990

    Revenue
    not reported
    Expenses
    $419,431
    Assets (EOY)
    $175,386

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

The 10 largest by cash amount. The API serves every itemized grant.

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 26 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.