Nonprofit · EIN 84-4659718
CHILDHOOD DROWNING PREVENTION FOUNDATION
Also known as BIG KAHUNA SWIM ACADEMY
Tax-exempt · NORCO, CA 92860
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $388,888 | $402,776 | -$13,888 | $273,033 | $253,573 | $19,460 |
| December 31, 2024 | 990 | $445,733 | $422,764 | $22,969 | $53,254 | $20,750 | $32,504 |
| December 31, 2023 | 990 | $487,062 | $500,348 | -$13,286 | $39,263 | $29,728 | $9,535 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $13,774
- Program service revenue
- $386,971
- Investment income
- $0
- Net income from fundraising events
- -$11,857
- Other revenue
- -$11,857
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $69,427
- Other salaries and wages
- $84,770
- Salaries, compensation and benefits (total)
- $171,853
- Professional fundraising fees
- $0
- Legal fees
- $1,028
- Accounting fees
- $4,115
- Occupancy
- $120,081
- Travel
- $5,835
- Depreciation
- $3,837
- Program services (functional)
- $206,954
- Management and general (functional)
- $181,901
- Fundraising (functional)
- $13,921
Balance sheet and other
- Total assets, start of year
- $53,254
- Total assets, end of year
- $273,033
- Total liabilities, end of year
- $253,573
- Net assets, end of year
- $19,460
- Land, buildings and equipment
- $260,807
- Net assets without donor restrictions
- $19,460
- Gross receipts
- $403,715
- Employees
- 12
- Year formed
- 2020
- 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 |
|---|---|---|---|
| TENAYA GOLDSMITH | President Trustee or director, Officer | 40 | $0 |
| DEAN GUCCIONE thru 512 | Treasurer Trustee or director, Officer | 5 | $0 |
| LACY SCHOEN thru 510 | Secretary Trustee or director, Officer | 5 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TENAYA GOLDSMITH | President Trustee or director, Officer | 40 | $36,550 |
| DEAN GUCCIONE thru 512 | Treasurer Trustee or director, Officer | 5 | $4,000 |
| LACY SCHOEN thru 510 | Secretary Trustee or director, Officer | 5 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TENAYA GOLDSMITH | President Trustee or director, Officer | 40 | $34,711 |
| DEAN GUCCIONE | Treasurer Trustee or director, Officer | 5 | $2,100 |
| LACY SCHOEN | Secretary Trustee or director, Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 3318 VALLEY VIEW AVE, NORCO, CA 92860-2053
- In care of
- % TENAYA GOLDSMITH
- Principal officer (990 for 2025)
- TENAYA GOLDSMITH, 3318 VALLEY VIEW AVE, NORCO, CA 92860
- Signed the 990
- TENAYA GOLDSMITH, President
- Phone
- (951) 283-7958
- Return prepared by
- Ryan Callahan and Associates
California records
California keeps its own records of charities and corporations. Search them by EIN 84-4659718 or by the name CHILDHOOD DROWNING PREVENTION FOUNDATION.
- 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
To provide water safety and drowning prevention to our local community to help promote safe swimming and drowning prevention.
Program accomplishments
- 1) Swim Lessons with our swim program, Big Kahuna Swim Academy - We currently serve over 200 students who are taking lessons with us to learn how to become water safe and prevent drowning! - All of our lessons are private, one-on-one lessons and are 30 minutes long. 2) We offer Swim Lessons Scholarships to families who could not otherwise afford quality swim lessons. These Scholarships are first come, first served and the number we give out is based on grants and funds raised through the Foundation. 3) Education and Outreach - We bring materials and presentations on water safety and drowning prevention to our local community to help promote safe swimming and drowning.Expenses $206,954 · grants $1,000 · revenue $386,971
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
- 84-4659718
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N11)
- Assets (IRS master file)
- $273,033
- Income (IRS master file)
- $403,715
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $388,888 | $402,776 | $273,033 | XML |
| 990 | December 2024 | $445,733 | $422,764 | $53,254 | XML |
| 990 | December 2023 | $487,062 | $500,348 | $39,263 | XML |
| 990 | December 2022 | $417,081 | $446,342 | $43,735 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | 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 84-4659718).
Questions about CHILDHOOD DROWNING PREVENTION FOUNDATION
- What is the EIN of CHILDHOOD DROWNING PREVENTION FOUNDATION?
- The employer identification number (EIN) of CHILDHOOD DROWNING PREVENTION FOUNDATION is 84-4659718.
- Is CHILDHOOD DROWNING PREVENTION FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to CHILDHOOD DROWNING PREVENTION FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CHILDHOOD DROWNING PREVENTION FOUNDATION 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 CHILDHOOD DROWNING PREVENTION FOUNDATION 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 CHILDHOOD DROWNING PREVENTION FOUNDATION 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 CHILDHOOD DROWNING PREVENTION FOUNDATION?
- The 990 for the year ended December 31, 2025 names TENAYA GOLDSMITH.
- Who are the officers and directors of CHILDHOOD DROWNING PREVENTION FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does CHILDHOOD DROWNING PREVENTION FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $388,888, expenses of $402,776 and total assets of $273,033 at year end.
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All nonprofits in NORCO · California · Recreation and sports