licensed child care center
ABC CHILDREN'S CENTER AT SAN DIEGO
San Diego, CA
Youth and community nonprofits / California / San Diego
Youth development programs
A tax-exempt nonprofit in San Diego, California, classified by the IRS as youth development programs. For the year ending Dec 2025 it reported $541,603 in revenue and $374,428 in expenses.
“The foundation is dedicated to the advancement of water safety through the many programs it supports including waterproofing San Diego, learn to swim programs for intercity youth and scholarships for disadvantaged family participation in the foundation's summer program services.”From the organization's Form 990 for the year ending Dec 2025, as written (including spelling); all-capital text shown in normal capitalization.
Type: Youth development programs (IRS activity code O50)
Mailing city (IRS): San Diego, California 92169
EIN: 26-4824510
Tax status: 501(c)(3), eligible to receive tax-deductible donations; IRS-recognized as tax-exempt since 2009, per IRS records posted October 13, 2026.
Revenue on its latest IRS filing: $541,603 (year ending Dec 2025)
Check its status on IRS Tax Exempt Organization Search · Filings on ProPublica Nonprofit Explorer
From the annual returns the group files with the IRS (Form 990, or the shorter Form 990-EZ for smaller groups), 1 filed year. 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 | Dec 2025 |
|---|---|
| Total revenue | $541,603 |
| Total expenses | $374,428 |
| Total assets | $388,388 |
| Liabilities | $25 |
| Net assets | $388,363 |
| Employees | 0 |
| Volunteers | 48 |
| IRS form | Form 990 |
People: 0 employees and 48 volunteers reported for the year ending Dec 2025. Counts only; BackPR does not publish names of officers or staff.
Only one return is loaded, so we show no growth label.
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.
22 of 191 youth development nonprofits in San Diego when sorted from largest to smallest revenue. This shows size only, not quality. Groups with no reported revenue are listed last.
Size: revenue of $541,603 is higher than roughly 70 to 80% of the 1,664 youth development nonprofits in California that report revenue to the IRS (the city count above also includes groups with none). The median is $169,823.
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 (Youth development, which covers several IRS activity codes). Size only, not a rating.
342 licensed child care centers, 49 school-age programs are in state licensing records and listed in the BackPR finder. The examples below are not related to this organization.
licensed child care center
San Diego, CA
licensed child care center
San Diego, CA
licensed child care center
San Diego, CA
licensed child care center
San Diego, CA
licensed child care center
San Diego, CA
licensed child care center
San Diego, CA
California background check rules for youth programs · How BackPR works for youth development nonprofits
Prevent Drowning Foundation of San Diego's EIN (Employer Identification Number) is 26-4824510. It is the nine-digit number the IRS uses to identify the organization. Source: IRS Exempt Organizations Business Master File posted October 13, 2026.
Yes. The IRS lists Prevent Drowning Foundation of San Diego in San Diego, California as tax-exempt under section 501(c)(3), recognized since 2009. 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.
Yes, the IRS lists gifts to Prevent Drowning Foundation of San Diego 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.
In its own words on its Form 990 for the year ending Dec 2025: "The foundation is dedicated to the advancement of water safety through the many programs it supports including waterproofing San Diego, learn to swim programs for intercity youth and scholarships for disadvantaged family participation in the foundation's summer program services." The IRS classifies it as: Youth development programs.
For the year ending Dec 2025, Prevent Drowning Foundation of San Diego reported total revenue of $541,603 and total expenses of $374,428 on its Form 990 (IRS Form 990 e-file data).
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Youth development
San Diego, CA 92139
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San Diego, CA 92123
Tax-exempt since 2020 · EIN 85-1008517
Youth development programs
San Diego, CA 92114
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San Diego, CA 92130
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Youth development programs
San Diego, CA 92128
Tax-exempt since 2016 · EIN 81-3435403
Data as of November 8, 2026. Sources: IRS Business Master File (posted October 13, 2026), IRS Form 990 series e-file data, state child care licensing records in the BackPR finder. Growth labels, ranks and percentiles are BackPR's own calculations.
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