Lifeguard EIN 20-5158362 Form 990 (PDF) Claim this org

Lifeguard FY2024 filing

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Educates people about human reproduction and development. For fiscal year 2024 it reported $103K in revenue, $137K in expenses, and $361K in net assets.Pt I

Founded
2007
Type
Public charity (501(c)(3)) · Health Care
Location
Durango, CO
Website
www.lifeguardlaplata.org
Filings
6 on file (2020–2024)
Revenue
$103KFY2024
Expenses
$137K
Net assets
$361K
People
4
Filings
6
Updates
0
More identity details & actions ⌄
EIN  20-5158362 Public charity (501(c)(3)) Durango, CO Founded 2007
Form 990 (PDF)
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Size
<$100K
What they do
Educates people about human reproduction and development.
Leadership
Martha Sandner · Executive Director · $37K
Money in and out
$103K revenue, $137K expenses
Bottom line
59% program efficiency
Where the money goes · FY2024
Total revenue
$103K
Pt VIII · Ln 12
Total expenses
$137K
Pt IX · Ln 25
Net assets
$361K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$34K
Where spending went · Part IX cols B–D
Program services $0.59 Management & general $0.37 Fundraising $0.04
Program efficiency
59%
of spending reaches programs
Operating runway
31.4mo
months of highly liquid reserves at operating expense rate
Surplus margin
-33%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$103K
FY2024▼ -26%
Expenses
$137K
FY2024▲ +18%
Total assets
$363K
FY2024▼ -9%
Total liabilities
$2K
FY2024▼ -57%
Total revenue
$103K
Pt VIII · Ln 12
Total expenses
$137K
Pt IX · Ln 25
Net assets
$361K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$34K
Total assetsPt X · Ln 16$363K
Program-expense ratioPt IX · col B59%
Voting members of governing bodyPt I · Ln 34
Independent voting membersPt I · Ln 42
Mission & Programs · Part III

Where the work happens

3 program services account for $81K of program spending, described in the organization's own filed words · FY2024.
01

Education materials, literature, advertising is provided to the public through mailings, events, and various media outlets in the Four Corners region. Including SWCYC that teaches teens to practice chastity. 275

$61Kprogram expense
02

Providing ultrasound exams by qualifeid medical individuals for low or no costs. Number of persons benefited 50

$20Kprogram expense
03

Providing adoption services

Pt IX · col B

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CLifeguard
EINHdr · item D20-5158362
Principal addressHdr · item CDurango, CO
WebsiteHdr · item Jwww.lifeguardlaplata.org
Year of formationHdr · item L2007
State of legal domicileHdr · item MCO
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHealth Care (E40)
Ruling yearIRS BMFJan 2007

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a4
Independent voting membersPt VI · Ln 1b2
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director
$36,632Pt VII · Sec A
$4,445Pt VII · Sec A
President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Martha Sandner’s $37K as Executive Director is at the 73rd percentile of top reported officer pay among 193 <$100K health care nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Martha Sandner$37,176$36,632$35,554$35,062$32,412$27,610
Shelley Gundrey$4,445$3,340$2,230
Shelley L Gundrey$2,225$2,233

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Contributions & grants$75K · 73%
Investment income$10K · 10%
Other revenue$9K · 9%
Program service revenue$8K · 8%
Contributions & grants73%$75K
Investment income10%$10K
Other revenue9%$9K
Program service revenue8%$8K
Total revenueLn 12$103K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.59 Management & general $0.37 Fundraising $0.04
Program services59%$81K
Management & general37%$50K
Fundraising4%$6K
Total functional expensesLn 25$137K

Balance Sheet

Part X · end of year
CashLn 1$358K
Total assetsLn 16$363K
Total liabilitiesLn 26$2K
Total net assetsLn 32$361K
Months of cash on handcomputed31.4

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $358K · Operating expenses/yr $137K
31.4 months
Where the money goes
Program services
Program services $81K · Total expenses $137K
59%
Management & General
Management & general $50K · Total expenses $137K
37%
Fundraising
Fundraising $6K · Total expenses $137K
4%
Cost to raise $1
Fundraising expense (3-yr avg) $2K · Solicited contributions (3-yr avg) $184K
$0.01 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $75K · Total revenue $103K
73%
Government reliance
Government grants — · Total revenue $103K
Earned-income share
Program service revenue $8K · Total revenue $103K
8%
Investment reliance
Investment income $10K · Total revenue $103K
+10%
Program self-sufficiency
Program service revenue $8K · Total expenses $137K
6%
Growth & trend
Revenue growth (YoY)
This year $103K · Prior year $140K
-26%
Revenue CAGR
FY2020 $113K · FY2024 $103K
-2%
Net-asset trend (YoY)
End of year $361K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $103K · Expenses $137K
-33%
Liabilities-to-Assets
Total liabilities — · Total assets $363K
Net-asset ratio
Net assets $361K · Total assets $363K
99%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $363K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Martha Sandner · Reported title Executive Director · Highest reported compensation $37K · Total expenses $137K
27%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $45K · Total expenses $137K
33%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 59%
Overhead ratio 37%
Fundraising cost ratio 8%
Revenue growth -26%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 3%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$6K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$90K revenue · ⤓ 990 PDF
FY2024$103K revenue · viewing · ⤓ 990 PDF
FY2023$140K revenue · ⤓ 990 PDF
FY2022$365K revenue · ⤓ 990 PDF
FY2021$149K revenue · ⤓ 990 PDF
FY2020$113K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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