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Avid Behavioral Day Program Corp EIN 46-2444230

Avid Behavioral Day Program Corp FY2024 filing

EIN  46-2444230 Public charity (501(c)(3)) San Marcos, CA Founded 2013
Form 990 (PDF)
You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →
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Verified accurate 8/27/26 · see original filing: IRS
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Size
$1–10M
What they do
Supports adults with behavioral challenges from disabilities and mental health conditions.
Leadership
Lorena Maharaj · President · $72K
Money in and out
$3.5M revenue, $3.4M expenses
Bottom line
76% program efficiency

Supports adults with behavioral challenges from disabilities and mental health conditions. For fiscal year 2024 it reported $3.5M in revenue, $3.4M in expenses, and $2.1M in net assets.Pt I

Where the money goes · FY2024
Total revenue
$3.5M
Pt VIII · Ln 12
Total expenses
$3.4M
Pt IX · Ln 25
Net assets
$2.1M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $192K
Where spending went · Part IX cols B–D
Program services $0.76 Management & general $0.24
Program efficiency
76%
of spending reaches programs
Operating runway
0.5mo
months of highly liquid reserves at operating expense rate
Surplus margin
+5%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$3.5M
FY2024▲ +4%
Expenses
$3.4M
FY2024▲ +33%
Total assets
$2.2M
FY2024▲ +1%
Total liabilities
$139K
FY2024▼ -21%
Total revenue
$3.5M
Pt VIII · Ln 12
Total expenses
$3.4M
Pt IX · Ln 25
Net assets
$2.1M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$192K
Total assetsPt X · Ln 16$2.2M
Program-expense ratioPt IX · col B76%
Voting members of governing bodyPt I · Ln 32
Independent voting membersPt I · Ln 4pending
Mission & Programs · Part III

Where the work happens

1 program service account for $2.6M of program spending, described in the organization's own filed words · FY2024.
01

Avid behavioral day program is a community-based program that serves adults with a variety of behavioral challenges typically associated with severe learningdisabilities, intellectual disabilities, autism, several emotional disabilities &PSYCHOSIS.

$2.6Mprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CAvid Behavioral Day Program Corp
EINHdr · item D46-2444230
Principal addressHdr · item CSan Marcos, CA
WebsiteHdr · item Jwww.avidbdp.org
Year of formationHdr · item L2013
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHuman Services (P99)
Ruling yearIRS BMFJun 2014

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a2
Independent voting membersPt VI · Ln 1bpending
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
$72,000Pt VII · Sec A
Sarai Marcelin
Vice President
$60,000Pt VII · Sec A

Lorena Maharaj’s $72K as President is at the 13th percentile of top reported officer pay among 3864 $1–10M human services 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
Sarai Marcelin$72,000$60,000$60,000$57,848$54,000$121,077
Lorena Maharaj$72,000$72,000$29,500$59,000$36,000$45,451
Yaneil D Maharaj—————$4,500

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
Program service revenue100%$3.5M
Total revenueLn 12$3.5M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.76 Management & general $0.24
Program services76%$2.6M
Management & general24%$798K
Total functional expensesLn 25$3.4M

Balance Sheet

Part X · end of year
CashLn 1$147K
Total assetsLn 16$2.2M
Total liabilitiesLn 26$139K
Total net assetsLn 32$2.1M
Months of cash on handcomputed0.5

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $147K · Operating expenses/yr $3.4M
0.5 months
Where the money goes
Program services
Program services $2.6M · Total expenses $3.4M
76%
Management & General
Management & general $798K · Total expenses $3.4M
24%
Fundraising
Fundraising $0 · Total expenses $3.4M
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $817K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $0 · Total revenue $3.5M
0%
Government reliance
Government grants — · Total revenue $3.5M
—
Earned-income share
Program service revenue $3.5M · Total revenue $3.5M
100%
Investment reliance
Investment income $0 · Total revenue $3.5M
0%
Program self-sufficiency
Program service revenue $3.5M · Total expenses $3.4M
106%
Growth & trend
Revenue growth (YoY)
This year $3.5M · Prior year $3.4M
+4%
Revenue CAGR
FY2020 $986K · FY2024 $3.5M
+38%
Net-asset trend (YoY)
End of year $2.1M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $3.5M · Expenses $3.4M
+5%
Liabilities-to-Assets
Total liabilities — · Total assets $2.2M
—
Net-asset ratio
Net assets $2.1M · Total assets $2.2M
94%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $2.2M
0%
People & payroll
Highest Reported Total Compensation
Individual Lorena Maharaj · Reported title President · Highest reported compensation $72K · Total expenses $3.4M
2%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $1.8M · Total expenses $3.4M
53%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 76%——
Overhead ratio 24%——
Revenue growth 4%——
Investment management fee ratio 0%——
Legal fee ratio 0%——
Accounting fee ratio 0%——
Fundraising fee ratio 0%——

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.

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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)$4.1M revenue · ⤓ 990 PDF
FY2024$3.5M revenue · viewing · ⤓ 990 PDF
FY2023$3.4M revenue · ⤓ 990 PDF
FY2022$2.5M revenue · ⤓ 990 PDF
FY2021$1.5M revenue · ⤓ 990 PDF
FY2020$986K 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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