﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2025v4.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-04-14T11:55:45-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>582487348</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Aprio Advisory Group LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2185 N California Blvd Suite 350</AddressLine1Txt>
        <CityNm>Walnut Creek</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94596</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>954508668</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Beach Cities CAER</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BEAC</BusinessNameControlTxt>
      <PhoneNum>4242252848</PhoneNum>
      <USAddress>
        <AddressLine1Txt>214 Main Street 226</AddressLine1Txt>
        <CityNm>El Segundo</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90245</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Steve Faichney</PersonNm>
      <PersonTitleTxt>Executive Director</PersonTitleTxt>
      <PhoneNum>4242252848</PhoneNum>
      <SignatureDt>2026-04-02</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Stacy Cullen</PreparerPersonNm>
      <PTIN>P00974308</PTIN>
      <PhoneNum>9252102180</PhoneNum>
      <PreparationDt>2026-04-02</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <AddressChangeInd>X</AddressChangeInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>beachcitiescaer.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>77000</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>77000</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>77000</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>74010</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4938</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>374</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>6575</OtherExpensesTotalAmt>
      <TotalExpensesAmt>85897</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-8897</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>81847</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>72950</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>81847</BOYAmt>
        <EOYAmt>72950</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>81847</BOYAmt>
        <EOYAmt>72950</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>81847</BOYAmt>
        <EOYAmt>72950</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>Beach Cities CAER (BCCAER) is a non-profit public benefit organization focused on providing a forum for increasing community awareness of the continuous improvement of coordinated fire department and industry emergency preparedness and response programs. BCCAER is a team of public agency emergency management officials, fire departments, schools, manufacturing industries, and chemical transporters in the South Bay region with the goal of enhancing public safety.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Beach Cities CAER held six full group meetings in 2025, in addition to ad hoc subcommittee meetings, bringing together member companies, city and county fire departments, emergency management officials, and other public agencies to coordinate emergency preparedness and response efforts.- Throughout 2025, Beach Cities CAER members and invited speakers (including LA County Fire, city emergency management staff, industry representatives, and regional disaster coordinators) provided topical presentations addressing emergency response, wireless and public alert systems, hazardous materials regulations, incident command, and lessons learned from recent incidents.- During 2025, Beach Cities CAER reviewed approximately nine hazardous materials and major emergency incidents, including train derailments, facility fires, explosions, and other significant events, sharing media links and incident documentation so member agencies and companies could use the materials in ongoing training and preparedness programs. - Beach Cities CAER continued to update and enhance its website with new informational videos, current contact information, and preparedness resources to improve public access to emergency preparedness and refinery safety information.- Beach Cities CAER members conducted extensive outreach in 2025 through presentations and participation at the State of California CUPA conference, Contra Costa County Health Haz Mat, Torrance School District and PTA groups, the South Bay Council of Governments, the Torrance Refining Company Community Advisory Panel, the CalEPA Interagency Refinery Task Force, and a Chevron/Response Agency joint meeting, promoting emergency preparedness and coordination among industry, agencies, and the public. - Through its Communication Committee, Beach Cities CAER used a donation from Torrance Refining Company to design and install a new emergency preparedness billboard and distributed Beach Cities CAER educational materials and website information at the League of Cities Annual Conference and other events, reaching over a thousand individuals with refinery safety and preparedness messaging.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>85897</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>85897</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Steve Faichney</PersonNm>
        <TitleTxt>Executive Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>68692</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Barbara Graham</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.42</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Brandy Villaneuva</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>GS Financial</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>214 Main Street 226</AddressLine1Txt>
          <CityNm>El Segundo</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90245</ZIPCd>
        </USAddress>
        <PhoneNum>4242252848</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>67500</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>67500</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>65000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>77500</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>77000</CurrentTaxYearAmt>
        <TotalAmt>354500</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>67500</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>67500</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>65000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>77500</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>77000</CurrentTaxYearAmt>
        <TotalAmt>354500</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>67910</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>286590</PublicSupportTotal170Amt>
      <TotalSupportAmt>354500</TotalSupportAmt>
      <PublicSupportCY170Pct>0.80840</PublicSupportCY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16 - Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Bank Service Charges. Amount: 60. Description: Insurance. Amount: 4,019. Description: Office Software. Amount: 2,426. Description: Taxes and Licenses. Amount: 70. Total to Form 990-EZ, line 16: 6,575.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>