school-age program
CDC, INC. FRIENDSHIP ACADEMY CHILDREN'S CENTER
Torrance, CA
Youth and community nonprofits / California / Torrance
Parent-teacher group (PTA or PTO)
West High Entertainment Unit Parent Association
A tax-exempt nonprofit in Torrance, California, classified by the IRS as parent-teacher group (pta or pto). For the year ending Jun 2026 it reported $206,835 in revenue and $215,577 in expenses.
What it says it does
“Provide a full range of opportunities for public high school students to participate in the band and entertainment units.”From the organization's Form 990 for the year ending Jun 2026, as written (including spelling); all-capital text shown in normal capitalization.
IRS facts
Type: Parent-teacher group (PTA or PTO) (IRS activity code B94Z)
Mailing city (IRS): Torrance, California 90503
EIN: 23-7082224
Tax status: 501(c)(3), eligible to receive tax-deductible donations; IRS-recognized as tax-exempt since 1971, per IRS records posted October 13, 2026.
Revenue on its latest IRS filing: $206,835 (year ending Jun 2026)
Check its status on IRS Tax Exempt Organization Search · Filings on ProPublica Nonprofit Explorer
West High Entertainment Unit Parent Association finances
From the annual returns the group files with the IRS (Form 990, or the shorter Form 990-EZ for smaller groups), 3 filed years. Net assets are what it owns minus what it owes; management and general is office, admin and insurance cost. A dash means not reported (the short form does not ask for employees or volunteers). Each figure links to that year's return. A year is left out when no return is in the IRS e-file data; that does not mean the group was inactive.
| Year ending | Jun 2022 | Jun 2025 | Jun 2026 |
|---|---|---|---|
| Total revenue | $123,970 | $185,527 | $206,835 |
| Total expenses | $99,892 | $185,952 | $215,577 |
| Total assets | $143,058 | $166,553 | $157,811 |
| Liabilities | $4,250 | $0 | $0 |
| Net assets | $138,808 | $166,553 | $157,811 |
| Employees | - | 0 | 0 |
| IRS form | Form 990-EZ | Form 990 | Form 990 |
Where the money goes, year ending Jun 2026
Where the money comes from, year ending Jun 2026
People: 0 employees reported for the year ending Jun 2026. Counts only; BackPR does not publish names of officers or staff.
Revenue trend: Growing. Revenue went from $123,970 (year ending Jun 2022) to $206,835 (Jun 2026), about +14% a year.
Growth label: we compare total revenue on the oldest and the newest return shown above. Growing means revenue rose by more than 10% a year on average, Shrinking means it fell by more than 10% a year, and Steady means a change between -10% and +10% a year. The rate is the compounded yearly average between the two returns, so it hides ups and downs in between (see the table). We only label groups with returns at least a year apart and at least $5,000 of revenue on the oldest one. This is our own calculation, not an IRS rating or a judgment of quality.
Source: IRS Form 990 Series Downloads (the returns open on ProPublica Nonprofit Explorer, which republishes the IRS files). Figures are as the organization filed them. California nonprofit.
How it compares
1 of 2 PTAs and PTOs in Torrance when sorted from largest to smallest revenue. This shows size only, not quality. Groups with no reported revenue are listed last.
Size: revenue of $206,835 is higher than roughly 80 to 90% of the 674 PTAs and PTOs in California that report revenue to the IRS (the city count above also includes groups with none). The median is $77,557.
Our analysis of the IRS Business Master File (posted October 13, 2026), using each group's latest reported revenue. Groups are sorted by revenue and split into ten equal bands, using all California groups of this type (PTA and PTO, which covers several IRS activity codes). Size only, not a rating.
Around Torrance and its county
Los Angeles County, California: the Census Bureau estimates about 1,944,946 children under 18 (July 1, 2024). This directory lists 3,703 youth and community nonprofits with a mailing ZIP code in the county, about 1.9 per 1,000 children. The count includes PTAs, arts and day care groups, so it is not a measure of places for kids.
This group's ZIP code is matched to the county that holds most of its area, so counts are approximate. County figures come from the Census Bureau's Vintage 2024 population estimates.
Licensed programs in Torrance
59 licensed child care centers, 4 school-age programs are in state licensing records and listed in the BackPR finder. The examples below are not related to this organization.
school-age program
LEARNING GARDEN EXTENSION, THE
Torrance, CA
school-age program
NOAH'S ARK
Torrance, CA
school-age program
TUTOR TIME LEARNING CENTER LLC
Torrance, CA
licensed child care center
ASCENSION LUTHERAN PRESCHOOL & CHILD CARE CENTER
Torrance, CA
licensed child care center
BREAD OF LIFE CHRISTIAN CHILDREN'S CENTER
Torrance, CA
California background check rules for youth programs · How BackPR works for PTAs and PTOs
Questions about West High Entertainment Unit Parent Association
What is West High Entertainment Unit Parent Association's EIN?
West High Entertainment Unit Parent Association's EIN (Employer Identification Number) is 23-7082224. It is the nine-digit number the IRS uses to identify the organization. Source: IRS Exempt Organizations Business Master File posted October 13, 2026.
Is West High Entertainment Unit Parent Association a nonprofit?
Yes. The IRS lists West High Entertainment Unit Parent Association in Torrance, California as tax-exempt under section 501(c)(3), recognized since 1971. This is from the IRS Business Master File posted October 13, 2026. Status can change, so check its current status on the IRS Tax Exempt Organization Search before you donate.
Are donations to West High Entertainment Unit Parent Association tax-deductible?
Yes, the IRS lists gifts to West High Entertainment Unit Parent Association as tax-deductible (IRS Business Master File posted October 13, 2026). How much you can deduct depends on your own taxes, and this is not tax advice. Check its current status on the IRS Tax Exempt Organization Search before you donate.
What does West High Entertainment Unit Parent Association do?
In its own words on its Form 990 for the year ending Jun 2026: "Provide a full range of opportunities for public high school students to participate in the band and entertainment units." The IRS classifies it as: Parent-teacher group (PTA or PTO).
How much money does West High Entertainment Unit Parent Association take in?
For the year ending Jun 2026, West High Entertainment Unit Parent Association reported total revenue of $206,835 and total expenses of $215,577 on its Form 990 (IRS Form 990 e-file data).
Do you run this organization?
You can add your programs, season dates, ages, prices, registration link and logo to this page, or ask us to remove it. BackPR's free plan for 501(c)(3)s handles online registration, payments, waivers and attendance. No subscription and no BackPR fee on what families pay (card processing fees from Stripe still apply).
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Free forms for PTAs and PTOs
More PTAs and PTOs in Torrance
Parent-teacher group (PTA or PTO)
Meyler Street Elementary PTO
Torrance, CA 90502
Tax-exempt since 2023 · EIN 92-3238260
Source: IRS Exempt Organizations Business Master File, posted October 13, 2026. We list 501(c)(3) organizations whose IRS activity code is youth development, amateur sports, camps and recreation, parent-teacher groups, children's services, child day care or arts education. We show the city and ZIP code only, never a street address or contact person. A listing is not an endorsement.
Data as of November 8, 2026. Sources: IRS Business Master File (posted October 13, 2026), IRS Form 990 series e-file data, U.S. Census Bureau population estimates (July 1, 2024), state child care licensing records in the BackPR finder. Growth labels, ranks and percentiles are BackPR's own calculations.
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