Nonprofit · EIN 77-0523426
SANTA BARBARA POLICE ACTIVITIES LEAGUE
Tax-exempt · SANTA BARBARA, CA 93101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $657,511 | $594,403 | $63,108 | $824,191 | $13,870 | $810,321 |
| June 30, 2024 | 990 | $797,333 | $468,043 | $329,290 | $766,207 | $5,594 | $760,613 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $609,170
- Program service revenue
- $10,169
- Investment income
- $19,332
- Net income from fundraising events
- $15,552
- Other revenue
- $18,840
Expenses
- Grants and similar amounts paid
- $33,400
- Compensation of officers, directors and key employees
- $84,404
- Other salaries and wages
- $171,956
- Salaries, compensation and benefits (total)
- $280,337
- Professional fundraising fees
- $12,500
- Accounting fees
- $19,186
- Occupancy
- $34,287
- Depreciation
- $331
- Program services (functional)
- $433,970
- Management and general (functional)
- $137,564
- Fundraising (functional)
- $22,869
Balance sheet and other
- Total assets, start of year
- $766,207
- Total assets, end of year
- $824,191
- Total liabilities, end of year
- $13,870
- Net assets, end of year
- $810,321
- Land, buildings and equipment
- $124,766
- Net assets without donor restrictions
- $809,393
- Net assets with donor restrictions
- $928
- Gross receipts
- $722,984
- Employees
- 7
- Volunteers
- 200
- Year formed
- 1999
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUDITH LUGO | EXECUTIVE DIRECTOR Officer | 40 | $78,165 |
| KRISTINA JUSTICE | DIRECTOR Trustee or director | 2.5 | $0 |
| JOHN DIXON | TREASURER Trustee or director, Officer | 1 | $0 |
| BRYAN MARSHALL | DIRECTOR Trustee or director | 1 | $0 |
| BERNARD MELEKIAN | DIRECTOR Trustee or director | 1 | $0 |
| AUDRY NAFZIGER | PRESIDENT Trustee or director, Officer | 2 | $0 |
| ADRIAN GUTIERREZ | DIRECTOR Trustee or director | 1 | $0 |
| TOM SHAPIRO | DIRECTOR Trustee or director | 1 | $0 |
| JAMES STRETCHBERRY | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| TRACY COLAHAN | SECRETARY Trustee or director, Officer | 1 | $0 |
| DIANA MORALES | DIRECTOR Trustee or director | 1 | $0 |
| SGT BRYAN KERR | DIRECTOR Trustee or director | 5 | $0 |
| TERESA JURADO | DIRECTOR Trustee or director | 1 | $0 |
| COMMANDER CHARLIE KATSAPIS | POLICE CHIEF'S ADVISOR Officer | 6 | $0 |
990 for the year ended June 30, 2024: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUDITH LUGO | EXECUTIVE DIRECTOR Officer | 40 | $77,885 |
| KRISTINA JUSTICE | DIRECTOR Trustee or director | 5 | $0 |
| JOHN DIXON | TREASURER Trustee or director, Officer | 1 | $0 |
| BRYAN MARSHALL | DIRECTOR Trustee or director | 1 | $0 |
| BERNARD MELEKIAN | DIRECTOR Trustee or director | 1 | $0 |
| AUDRY NAFZIGER | DIRECTOR Trustee or director | 1 | $0 |
| ADRIAN GUTIERREZ | DIRECTOR Trustee or director | 1 | $0 |
| TOM SHAPIRO | DIRECTOR Trustee or director | 1 | $0 |
| JAMES STRETCHBERRY | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| TRACY COLAHAN | SECRETARY Trustee or director, Officer | 1 | $0 |
| DIANA MORALES | DIRECTOR Trustee or director | 1 | $0 |
| KENT WOJCIECHOSKI | PRESIDENT Trustee or director, Officer | 5 | $0 |
| TERESA JURADO | DIRECTOR Trustee or director | 1 | $0 |
| JOSEPH KRUEGER | DIRECTOR Trustee or director | 1 | $0 |
| COMMANDER CHARLIE KATSAPIS | POLICE CHIEF'S ADVISOR Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 1235 CHAPALA ST, SANTA BARBARA, CA 93101-3115
- In care of
- % KENT WOJCIECHOSKI
- Principal officer (990 for 2024)
- AUDRY NAFZIGER, PO BOX 91121, SANTA BARBARA, CA 931901121
- Signed the 990
- AUDRY NAFZIGER, PRESIDENT
- Phone
- (805) 962-5560
- Website
- WWW.SANTABARBARAPAL.ORG
- Return prepared by
- FRANZEN & FRANZEN LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 77-0523426 or by the name SANTA BARBARA POLICE ACTIVITIES LEAGUE.
- 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
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.
Program accomplishments
- 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
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 77-0523426
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2000
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S20)
- Assets (IRS master file)
- $824,191
- Income (IRS master file)
- $722,984
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $657,511 | $594,403 | $824,191 | XML |
| 990 | June 2024 | $797,333 | $468,043 | $766,207 | XML |
| 990 | June 2023 | $416,703 | $507,945 | $443,923 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | 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 77-0523426).
Questions about SANTA BARBARA POLICE ACTIVITIES LEAGUE
- What is the EIN of SANTA BARBARA POLICE ACTIVITIES LEAGUE?
- The employer identification number (EIN) of SANTA BARBARA POLICE ACTIVITIES LEAGUE is 77-0523426.
- Is SANTA BARBARA POLICE ACTIVITIES LEAGUE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
- Are donations to SANTA BARBARA POLICE ACTIVITIES LEAGUE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SANTA BARBARA POLICE ACTIVITIES LEAGUE 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 SANTA BARBARA POLICE ACTIVITIES LEAGUE due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SANTA BARBARA POLICE ACTIVITIES LEAGUE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of SANTA BARBARA POLICE ACTIVITIES LEAGUE?
- The 990 for the year ended June 30, 2025 names AUDRY NAFZIGER.
- Who are the officers and directors of SANTA BARBARA POLICE ACTIVITIES LEAGUE?
- The 990 for the year ended June 30, 2025 lists 14 people; 1 received compensation from the organization, the highest $78,165 (JUDITH LUGO, EXECUTIVE DIRECTOR).
- How much revenue does SANTA BARBARA POLICE ACTIVITIES LEAGUE have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $657,511, expenses of $594,403 and total assets of $824,191 at year end.
Other nonprofits in SANTA BARBARA
- PUBLIC WORKS ALLIANCE EIN 87-2189871 · last filed 990 for 2024
- GOLETA VALLEY PROFESSIONAL BUILDINGS INC EIN 77-0004202 · last filed 990 for 2024
- DOWNTOWN SANTA BARBARA IMPROVEMENT ASSOCIATION EIN 99-4692721 · last filed 990 for 2024
- SANTA BARBARA PREFERRED HEALTH PARTNERS INC EIN 46-1983091 · last filed 990 for 2024
- JUNIOR LEAGUE OF SANTA BARBARA INC EIN 95-6001744 · last filed 990 for 2025
- FRIENDS OF STATE STREET EIN 88-4389625 · last filed 990-EZ for 2025
- NDIFO COMMUNITY DEVELOPMENT FOUNDATION EIN 99-2860543 · last filed 990 for 2025
- WEV FUNDING SOLUTIONS EIN 93-4132075 · last filed 990 for 2024
All nonprofits in SANTA BARBARA · California · Community improvement and capacity building