Laru Beya Collective Incorporated
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- Only 44% of its spending went to programs.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
Laru Beya Collective is a 501c3 non-profit organization dedicated to empowering the historically excluded youth of the Far Rockaways through surfing. Mission: To empower historically excluded youth through activities like surfing water safety education and mentorship
- Income
- $239,790
- Spending
- $194,001
- Spent on programs
- 44%
- Reserves
- 0 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 0
- Volunteers
- 6
- Highest pay
- $35,301, community outreach program director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 25 out of 100. Higher than 7% of charities in its peer group (youth development, under $250k).
Reserves
4 of 35Spendable reserves would cover 0.0 months of spending.
Debt
2 of 20It owes 100% of what it owns.
Living within its means
15 of 15Income exceeded spending by 19% of income.
Spending floor
0 of 1544% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Weak: 24 out of 100. Higher than 9% of charities in its peer group (youth development, under $250k).
Independent board
0 of 250 of 0 voting board members are independent.
Conflict of interest policy
0 of 15Reports no 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
0 of 5Reports that it does not keep minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
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, 2024, 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 (3)
- $56,500 spent. Budget: $56,500 FY24 % of Budget: 94% Accomplishments: ? Served 132 youth in 2024 surf therapy sessions 75% girls and 25% boys. ? conducted a 12-week curriculum blending surf instruction mindfulness and community building. ? Integrated mental wellness check-ins and peer mentorship circles. ? Documented measurable improvements in confidence emotional regulation and water comfort levels.
- $17,500 spent. Budget: $17,50000 FY24 % of Budget: 88% ? Youth were equipped with professional cameras in-water housings and gear to document surf culture from their perspective ? They created a zine highlighting their best images and stories from the class ? The class culminated in two exhibitions- one in Far Rockaway and one in Brooklyn both were well attended and community-driven.
- $11,800 spent. Budget: $11,800 FY24 % of Budget: 84% Accomplishments: ? Partnered with Black People Will Swim and Swim Strong Foundation to provide 40 youth with formal swim lessons ? Expanded water-safety workshops in local schools and after-school programs ? Distributed swim caps goggles and printed Know Before You Go guides to over 75 families
Source: Form 990 for the year ending December 31, 2024, 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 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 2024.
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 August 2019.
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.
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.