Nonprofit · EIN 85-1459577
POINTBREAK VBC
Tax-exempt (reinstated) · SAN DIEGO, CA 92154
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,310,669 | $1,257,372 | $53,297 | $53,297 | $0 | $53,297 |
| December 31, 2024 | 990 | $1,031,146 | $1,065,238 | -$34,092 | $46,627 | $0 | $46,627 |
| December 31, 2023 | 990 | $907,992 | $1,034,363 | -$126,371 | $0 | $0 | $0 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,310,669
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $376,445
- Salaries, compensation and benefits (total)
- $376,445
- Professional fundraising fees
- $0
- Legal fees
- $12,354
- Occupancy
- $402,519
- Program services (functional)
- $831,070
- Management and general (functional)
- $426,302
Balance sheet and other
- Total assets, start of year
- $19,690
- Total assets, end of year
- $53,297
- Total liabilities, end of year
- $0
- Net assets, end of year
- $53,297
- Net assets without donor restrictions
- $53,297
- Gross receipts
- $1,310,669
- Employees
- 0
- Volunteers
- 5
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 |
|---|---|---|---|
| ERIKA GARCIA | PRESIDENT Officer | 50 | $0 |
| MICHAEL PANDAA | VICE PRESIDENT Officer | 50 | $0 |
| NICHOLAS PANDA | TREASURE Officer | 30 | $0 |
| BRANT BURLINGT | SECRETARY Officer | 20 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Erika Garcia | CEO Officer | 50 | $0 |
| Michael Pandaan | Vice President Officer | 50 | $0 |
| Nicholas Pandaan | VP CIO/CFO Officer | 30 | $0 |
| Brant Burington | VP COO Officer | 20 | $0 |
990 for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Erika Garcia | CEO Trustee or director | 40 | $48,000 |
| Michael Pandaa | Officer Officer | 40 | $34,420 |
Address and contacts
- Address (IRS master file)
- 6225 PROGRESSIVE AVE BLDG B SUITE 1, SAN DIEGO, CA 92154-6643
- Principal officer (990 for 2025)
- ERIKA GARCIA, 1983 GOTHAM ST, CHULA VISTA, CA 91913
- Signed the 990
- ERIKA GARCIA, PRESIDENT
- Phone
- (619) 402-3717
- Website
- WWW.POINTBREAKVBC.COM
- Return prepared by
- RFA FINANCIAL
California records
California keeps its own records of charities and corporations. Search them by EIN 85-1459577 or by the name POINTBREAK VBC.
- 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
SEE SCHEDULE O
Program accomplishments
- OUR MISSION IS TO PROVIDE OUR ATHLETES THE HIGHEST LEVEL OFExpenses $1,257,372 · revenue $1,310,669
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
- 85-1459577
- 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
- 2024
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O50)
- Assets (IRS master file)
- $53,297
- Income (IRS master file)
- $1,310,669
Revocation and reinstatement
- Exemption revoked
- May 15, 2023
- Posted by the IRS
- August 14, 2023
- Reinstated
- Effective May 15, 2023
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,310,669 | $1,257,372 | $53,297 | XML |
| 990 | December 2024 | $1,031,146 | $1,065,238 | $46,627 | XML |
| 990 | December 2023 | $907,992 | $1,034,363 | $0 | XML |
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 85-1459577).
Questions about POINTBREAK VBC
- What is the EIN of POINTBREAK VBC?
- The employer identification number (EIN) of POINTBREAK VBC is 85-1459577.
- Is POINTBREAK VBC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2023 and reinstated it effective May 15, 2023.
- Are donations to POINTBREAK VBC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does POINTBREAK VBC 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 POINTBREAK VBC 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 POINTBREAK VBC 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 POINTBREAK VBC?
- The 990 for the year ended December 31, 2025 names ERIKA GARCIA.
- Who are the officers and directors of POINTBREAK VBC?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does POINTBREAK VBC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,310,669, expenses of $1,257,372 and total assets of $53,297 at year end.
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All nonprofits in SAN DIEGO · California · Youth development