licensed child care center
LEPORT MONTESSORI
Del Mar, CA
Youth and community nonprofits / California / Del Mar
Amateur sports competitions
A tax-exempt nonprofit in Del Mar, California, classified by the IRS as amateur sports competitions. For the year ending Dec 2024 it reported $1,172 in revenue and $1,208 in expenses.
“To grow bodysurfing as a globally recognized sport through developing infrastructures and governing bodies ultimately to get the sport in the Olympics.”From the organization's Form 990-EZ for the year ending Dec 2024, as written (including spelling); all-capital text shown in normal capitalization.
Type: Amateur sports competitions (IRS activity code N70)
Mailing city (IRS): Del Mar, California 92014
EIN: 87-3472106
Tax status: 501(c)(3), eligible to receive tax-deductible donations; IRS-recognized as tax-exempt since 2022, per IRS records posted October 13, 2026.
Revenue on its latest IRS filing: $1,172 (year ending Dec 2024)
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 2024 |
|---|---|
| Total revenue | $1,172 |
| Total expenses | $1,208 |
| Total assets | $25,980 |
| Liabilities | $27,134 |
| Net assets | -$1,154 |
| IRS form | Form 990-EZ |
Small groups file the shorter Form 990-EZ, which reports program spending but not the management and fundraising split.
Other is negative: the filing nets losses, for example on events or investments, against income. Percentages use only the positive sources and are rounded, so they may not add to 100.
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.
3 of 5 amateur sports nonprofits in Del Mar when sorted from largest to smallest revenue. This shows size only, not quality. Groups with no reported revenue are listed last.
Size: revenue of $1,172 is in the bottom 10% of the 2,432 amateur sports nonprofits in California that report revenue to the IRS (the city count above also includes groups with none). The median is $143,571.
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 (Amateur sports, which covers several IRS activity codes). Size only, not a rating.
San Diego County, California: the Census Bureau estimates about 671,593 children under 18 (July 1, 2024). This directory lists 1,271 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.
4 licensed child care centers are in state licensing records and listed in the BackPR finder. The examples below are not related to this organization.
licensed child care center
Del Mar, CA
licensed child care center
Del Mar, CA
licensed child care center
Del Mar, CA
licensed child care center
Del Mar, CA
California background check rules for youth programs · How BackPR works for amateur sports nonprofits
USA Bodysurfing Inc's EIN (Employer Identification Number) is 87-3472106. 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 USA Bodysurfing Inc in Del Mar, California as tax-exempt under section 501(c)(3), recognized since 2022. 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 USA Bodysurfing Inc 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 2024: "To grow bodysurfing as a globally recognized sport through developing infrastructures and governing bodies ultimately to get the sport in the Olympics." The IRS classifies it as: Amateur sports competitions.
For the year ending Dec 2024, USA Bodysurfing Inc reported total revenue of $1,172 and total expenses of $1,208 on its Form 990-EZ (IRS Form 990 e-file data).
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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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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