Dr Charles Van Der Horst Water Safety Initiative
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- Only 43% 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
The Organization has been created to provide financial resources for youth focused water safety activities programs and to provide the opportunity for every child to be safe in and around the water.
- Income
- $133,124
- Spending
- $128,255
- Spent on programs
- 43%
- Reserves
- 17.8 months of spending
- Largest source of income
- donations and private grants, 90%
- Employees
- 6
- Volunteers
- 120
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 85 out of 100. Higher than 65% of charities in its peer group (recreation and sports, under $250k).
Reserves
35 of 35Spendable reserves would cover 17.8 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 4% of income.
Income trend
15 of 15Income rose 9% on the year before.
Spending floor
0 of 1543% of spending went to programs and raising each dollar of donations cost 2 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 50 out of 100. Higher than 31% of charities in its peer group (recreation and sports, under $250k).
Independent board
25 of 258 of 8 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
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 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 (1)
- $54,798 spent. For the 2024-2025 school year aka our fiscal year we had all 7 Orange County Schools elementary schools and 15 Durham Public Schools elementary schools participate with a total of 1465 students, up from 1165 the year before. There were 7 host pools, up 1 from the prior year. 87% of the 2nd graders offered the program participated and 95% completed the program (5 or more of the 8 lessons). 55% of students starting the program with no skills advanced to be able to independently get from a front to a back float and pull themselves out of the water. 75% of these early learners advanced at least 1 level, and 90% of those with some skills advanced at least 1 level. SFC received the Spark Pin Award from the DPS Board of Education for our work to benefit the well-being of DPS students.
Source: Form 990 for the year ending June 30, 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 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 June 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 November 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.