Skim USA
Nonprofit profile at a glance
- EIN
- 510393578
- IRS 990-EZ coverage
- 2021–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2020
- Location
- Rehoboth Beach, DE, USA
- Phone
- 2022557438
- Rating
- 70
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Amateur Sports Competitions
Reported finances
- Revenue
- $33,192
- Expenses
- $32,865
- Assets
- $22,667
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
8 people listed
People named in this filing
- JON DEPERSIG (Coexecutive Director)
- WENDY CAPUTO (CoExecutive Director)
- MELISSA STEVENSON (CoExecutive Director)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Social Welfare Organization
What it reported doing in 2025
The main program run by Skim USA is the organization of 7 Skimboarding contests across the US. These contests give the opportunity for amatuers and professionals to compete.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 70
- Transparency & Controls: 82
- Sustainability: 47
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 68.5%; rating input score 69
- Program expense ratio: 73%; rating input score 73
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 1%; rating input score 46; 46th percentile among comparable filings
- Total-asset coverage ratio: 0.69; rating input score 38; 38th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -20.7% per year; rating input score 0; 19th percentile among comparable filings
- Revenue growth: -33.4% per year; rating input score 0; 9th percentile among comparable filings
- Asset growth: -6.2% per year; rating input score 0; 22nd percentile among comparable filings
Details
- Where the money goes: 68.5% of revenue deployed · 73% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $24K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 1 filed schedules
- Filing history: 5 filing years from 2021 to 2025
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 46/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.