Prevent Drowning Foundation of San Diego
Public records show a registered, tax-exempt organization in good standing.
What it says it does
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.
- Income
- $541,603
- Spending
- $374,428
- Spent on programs
- 78%
- Reserves
- 10.8 months of spending
- Largest source of income
- government grants, 46%
- Employees
- 0
- Volunteers
- 48
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 93 out of 100. Higher than 80% of charities in its peer group (youth development, $250k to $1m).
Reserves
28 of 35Spendable reserves would cover 10.8 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 31% of income.
Income trend
15 of 15Income rose 154% on the year before.
Spending floor
15 of 1578% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 75 out of 100. Higher than 56% of charities in its peer group (youth development, $250k to $1m).
Independent board
25 of 259 of 9 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (2)
- $253,649 spent. WATEPROOFING SAN DIEGO PROGRAM - THE LESSONS ARE FUNDED BY THE PREVENT DROWNING FOUNDATION OF SAN DIEGO WITH THE GOAL TO TEACH EVERY CHILD IN SAN DIEGO HOW TO SWIM.THE PROGRAM INCLUDES DOZENS OF FREE ONE-HOUR AQUATIC EDUCATION LECTURES AND FREE SWIM LESSONS TO NUMEROUS SCHOOLS AND ORGANIZATIONS. THE GOAL IS TO SAVE LIVES, INCREASE CONFIDENCE AND ALLOW ALL CHILDREN THE OPPORTUNITY TO EXPERIENCE JOY IN A POOL, BAY OR THE OCEAN. ONCE COMPLETE, THE FOUNDATION, UTILIZING TRAINED LIFEGUARDS, TAKE GROUPS OF NEW POOL SWIMMERS TO THE BEACH FOR A DAY. MANY OF THE PARTICIPANTS HAVE NEVER BEEN TO THE BEACH BEFORE. THE ACTIVITIES MIRROR THOSE PROVIDED TO YOUTH IN THE JUNIOR LIFEGUARD PROGRAM AND ARE DESIGNED TO INTRODUCE YOUTH TO THE OCEAN ENVIRONMENT INCLUDING RECOGNITION OF RIP CURRENTS AND OTHER BEACH SAFETY EDUCATION. THE GOAL OF THIS 4-HOUR/ONE DAY PROGRAM IS TO INCREASE THEIR CONFIDENCE IN AND AROUND THE WATER ENVIRONMENT AND TO MOTIVATE THEM TO BE MORE PROFICIENT SWIMMERS SO THEY MAY ENROLL IN THE SAN DIEGO JUNIOR LIFEGUARD PROGRAM.
- $39,781 spent. JUNIOR LIFEGUARDS PROGRAM - THE SAN DIEGO JUNIOR LIFEGUARD PROGRAM IS SUPPORTED AND PARTIALLY FUNDED BY PDFSD. THE PROGRAM IS A FOUR WEEK PROGRAM WITH EACH DAY LASTING 3.5 HOURS. THE GOAL OF THE PROGRAM IS FOR STUDENTS TO BUILD SELF-CONFIDENCE AND SKILLS FOR LIFE. UPON COMPLETION OF THE PROGRAM, STUDENTS WILL HAVE THE SKILLS AND KNOWLEDGE TO SAFELY ENJOY THE BEACH AND CONSIDER BECOMING A PAID LIFEGUARD.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since July 2009.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.