Nonprofit · EIN 51-0209944
LOS ANGELES COUNTY LIFEGAURD ASSN
Tax-exempt · MANHATTAN BCH, CA 90267
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $352,198 | $322,011 | $30,187 | $973,706 | $0 | $973,706 |
| December 31, 2024 | 990 | $343,145 | $303,756 | $39,389 | $943,658 | $139 | $943,519 |
| December 31, 2023 | 990 | $362,349 | $313,128 | $49,221 | $904,272 | $142 | $904,130 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $284,992
- Membership dues
- $284,992
- Program service revenue
- $0
- Investment income
- $67,206
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $6,750
- Professional fundraising fees
- $0
- Legal fees
- $182,064
- Accounting fees
- $2,736
- Travel
- $1,224
- Program services (functional)
- $279,255
- Management and general (functional)
- $42,756
Balance sheet and other
- Total assets, start of year
- $943,658
- Total assets, end of year
- $973,706
- Total liabilities, end of year
- $0
- Net assets, end of year
- $973,706
- Land, buildings and equipment
- -$1
- Publicly traded securities
- $709,528
- Net assets without donor restrictions
- $973,706
- Gross receipts
- $352,198
- Employees
- 0
- Year formed
- 1957
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Gregg Crum | President Trustee or director | 10 | $0 |
| Jordan Stephens | Vice President Trustee or director | 10 | $0 |
| Kevin Graner | Treasurer Trustee or director | 14 | $0 |
| Matthew Pennington | Secretary Trustee or director | 3 | $0 |
| Remy Smith | Member Trustee or director | 3 | $0 |
| Dave Carpenter | Member Trustee or director | 3 | $0 |
| Chris Staffield | Member Trustee or director | 3 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Gregg Crum | President Trustee or director | 10 | $0 |
| Jordan Stephens | Vice President Trustee or director | 10 | $0 |
| Kevin Graner | Treasurer Trustee or director | 14 | $0 |
| Matthew Pennington | Secretary Trustee or director | 3 | $0 |
| Charles Patch | Member Trustee or director | 3 | $0 |
| Dave Carpenter | Member Trustee or director | 3 | $0 |
| Lance Keene | Member Trustee or director | 3 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GREGG CRUM | PRESIDENT Trustee or director | 10 | $0 |
| JORDAN STEPHENS | VICE-PRESIDE Trustee or director | 10 | $0 |
| JEFF LITTLE | TREASURER Trustee or director | 14 | $0 |
| JENNA SOLBERT | SECRETARY Trustee or director | 3 | $0 |
| TRAVIS ROBINSON | BOARD MEMBER Trustee or director | 3 | $0 |
| DAVE CARPENTER | BOARD MEMBER Trustee or director | 3 | $0 |
| STEVE HINES | BOARD MEMBER Trustee or director, Officer | 3 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 99, MANHATTAN BCH, CA 90267-0099
- Principal officer (990 for 2025)
- Gregg Crum, PO Box 99, Manhattan Beach, CA 90267
- Signed the 990
- Kevin Graner, Treasurer
- Phone
- (310) 242-0707
- Website
- www.lacola.org
- Return prepared by
- Accu-Service
California records
California keeps its own records of charities and corporations. Search them by EIN 51-0209944 or by the name LOS ANGELES COUNTY LIFEGAURD ASSN.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Provides legal representation to members and negotiates with county for salary and benefits.
Program accomplishments
- Provides legal representation to members and negotiates with county for salary and benefits.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 51-0209944
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1978
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $973,706
- Income (IRS master file)
- $352,198
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $352,198 | $322,011 | $973,706 | XML |
| 990 | December 2024 | $343,145 | $303,756 | $943,658 | XML |
| 990 | December 2023 | $362,349 | $313,128 | $904,272 | XML |
| 990 | December 2022 | $127,438 | $227,555 | $920,106 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 51-0209944).
Questions about LOS ANGELES COUNTY LIFEGAURD ASSN
- What is the EIN of LOS ANGELES COUNTY LIFEGAURD ASSN?
- The employer identification number (EIN) of LOS ANGELES COUNTY LIFEGAURD ASSN is 51-0209944.
- Is LOS ANGELES COUNTY LIFEGAURD ASSN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1978.
- Are donations to LOS ANGELES COUNTY LIFEGAURD ASSN tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does LOS ANGELES COUNTY LIFEGAURD ASSN file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LOS ANGELES COUNTY LIFEGAURD ASSN due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LOS ANGELES COUNTY LIFEGAURD ASSN last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LOS ANGELES COUNTY LIFEGAURD ASSN?
- The 990 for the year ended December 31, 2025 names Gregg Crum.
- Who are the officers and directors of LOS ANGELES COUNTY LIFEGAURD ASSN?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does LOS ANGELES COUNTY LIFEGAURD ASSN have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $352,198, expenses of $322,011 and total assets of $973,706 at year end.
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