Passes our checks

Los Banos Police Activities League Inc

EIN 77-0269789 · Los Banos, CA

Public records show a registered, tax-exempt organization in good standing.

What it says it does

YOUTH ACTIVITIES

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Strong: 100 out of 100. Higher than 87% of charities in its peer group (human services, under $250k).

Reserves
35 of 35
Spendable reserves would cover 20.5 months of spending.
Debt
20 of 20
It owes 0% of what it owns.
Living within its means
15 of 15
Income exceeded spending by 7% of income.
Income trend
15 of 15
Income rose 33% on the year before.
Spending floor
15 of 15
84% 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

Weak: 19 out of 100. Higher than 3% of charities in its peer group (human services, under $250k).

Independent board
5 of 25
0 of 10 voting board members are independent.
Conflict of interest policy
0 of 15
Reports no written conflict of interest policy.
Whistleblower policy
0 of 8
Reports no written whistleblower policy.
Record keeping policy
0 of 7
Reports no written policy on keeping and destroying records.
Board minutes
0 of 5
Reports that it does not keep minutes of board meetings.
Board sees the tax return
0 of 10
Did not give the board a copy of this return before filing it.
No reported misuse
10 of 10
Reports 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

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)

$49,622 spent. THE LOS BANOS PAL IS DEVOTED TO MAKING A DIFFERENCE IN THE LIVES OF THE CHILDREN OF OUR COMMUNITY. THE FIRST OBJECTIVE OF THE PAL PROGRAM IS TO BUILD AND MAINTAIN A POSITIVE BOND BETWEEN KIDS AND COPS. POLICE OFFICERS AND PEOPLE IN THE COMMUNITY VOLUNTEER THEIR OFF-DUTY TIME TO COACH, WORK WITH AND MENTOR CHILDREN AND YOUNG ADULTS. THE SECOND OBJECTIVE IS TO PROVIDE QUALITY, ADULT SUPERVISED ACTIVITIES AND PROGRAMS AT AN INEXPENSIVE COST. THE LAST OBJECTIVE IS TO KEEP THE YOUTH OF OUR COMMUNITY INVOLVED IN THESE POSITIVE PROGRAMS THAT HELP TO COMBAT DRUGS AND YOUTH VIOLENCE.SOME OF THE PROGRAMS THAT WERE AVAILABLE FOR KIDS TO PARTICIPATE IN WERE, ARM WRESTLING, BASKETBALL, CAMPING , FLAG FOOTBALL, GIRLS SOFTBALL, GIRLS SOFTBALL LEAGUES, GOLF, JR. GIANTS BASEBALL, OFF-ROAD ATV'S, DANCES, SOBER GRADUATION, ONE DAY TRIPS THROUGHOUT CALIFORNIA, CHRISTMAS PARTY, AND A PAL WEIGHT-LIFTING GYM.LOS BANOS PAL IS A MEMBER OF THE STATE ORGANIZATION, CALIFORNIA PAL AND A MEMBER OF THE NATIONAL PAL. SAN FRANCISCO GIANTS SPONSORS THE JR. GIANTS PROGRAM AND THE STATE PARKS & RECREATION ALSO SPONSORS THE OFF-ROAD ATV PROGRAM. THROUGH THESE DIFFERENT AGENCIES AND ORGANIZATIONS, LOS BANOS PAL HAS RECEIVED THOUSANDS OF DOLLARS WORTH OF FREE EQUIPMENT AND PROGRAMS.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

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 October 13, 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 February 1995.
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 October 21, 2026.

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