Surfing Madonna Oceans Project strives to enhance the community through cultural programs such as facilitating art shows, providing a platform for public book readings in our free liabrary, and showcasing local musicians.Throughout the summer months we facilitate surf camps for special needs youth. Working with a local surfing school, we serve approximately 160 special needs youth, giving them an opportunity to experience the thrill of riding the waves.

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
Run by 175 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 3
filings with a surplus
Average surplus $12K a year · 6% of revenue · last 3 filings
Fine: a surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$14K
to officers and key staff · 29% of spending
Worth a look: pay to officers and key staff is 29% of spending; over 20%.
Pt VII · Sec A
Named funders
1
named funder · $16
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1K
0.4% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$65K
-73% vs prior year
Spent
$49K
To programs
83%
Net assets
$395K
By yearFY2020–FY2025
Revenue
$65K
FY2025▼ -73%
Tap a bar for its year
Revenue by fiscal year
FY2020$260K
FY2021$101K
FY2022$82K
FY2023$102K
FY2024$240K
FY2025$65K
Expenses
$49K
FY2025▼ -29%
Tap a bar for its year
Expenses by fiscal year
FY2020$412K
FY2021Not on file
FY2022Not on file
FY2023Not on file
FY2024$69K
FY2025$49K
Net assets
$395K
FY2025▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2020$318K
FY2021$298K
FY2022$256K
FY2023$208K
FY2024$379K
FY2025$395K

From the FY2025 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 2014.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $41K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990; $14K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$14,040Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Mike Redman’s $14K as President is at the 59th percentile of top reported officer pay among 250 <$100K arts & culture 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 · 4 named individuals · Part VII

NameFY2025FY2023FY2022FY2020
Bob Nichols———$96,833
Megan M McCarthy———$88,167
Cathy Carey——$72,000—
Mike Redman$14,040$2,000$12,000$2,200

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.

See Surfing Madonna Oceans Project executive salaries →

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Programs and updates

Offers surf camps for special needs youth and community art, music, and reading programs.

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Provided by the organization

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3 programs · $67K · in their own filed words · FY2024
01

Ocean conservation hosting beach cleanups, marine mammal safety initiatives, and youth education programs to promote ocean advocacy. Special needs surf camp one of its most impactful programs is the special needs surf camp, held every summer at moonlight beach in encinitas.

$34Kprogram expense
02

Arts programming supporting local artists through exhibitions, awards, and public art projects that highlight environmental themes.

$23Kprogram expense
03

Ocean conservation hosting beach cleanups, marine mammal safety initiatives, and youth education programs to promote ocean advocacy.

$10Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$16

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$65K
Ln 12
Gifts and grantsLn 1h$37K
Other incomeLn 4–11$28K
Money outPt IX
$49K
Ln 25
Programscol B$41K
Owns and owesPt X
$395K
net assets · Ln 32
Total assetsLn 16$397K
LiabilitiesLn 26$1K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$37K
Other incomeLn 4–11$28K
Total revenueLn 12$65K
Assets in detailPt X, end of year
Total assetsLn 16$397K
LiabilitiesLn 26$1K
Net assetsLn 32$395K
OperationsPt I, VI
EmployeesI 52
VolunteersI 6175
Fiscal year endsHeaderDecember

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $65K$49K$16K$395K 990 PDF
FY2024 $240K$69K$171K$379K 990 PDF
FY2023 $102K$208K 990 PDF
FY2022 $82K$256K 990 PDF
FY2021 $101K$298K 990 PDF
FY2020 $260K$412K−$152K$318K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons A · Public support O · Explanations

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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