Surf and Turf Therapy

Nonprofit profile at a glance

EIN
842094103
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
San Juan Capistrano, CA, USA
Phone
9493127227
Rating
83
Verdict
STRONG
Rating confidence
Standard

Official website

Reported finances

Revenue
$861,840
Expenses
$670,816
Assets
$787,145
Liabilities
$17,361

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • JILLIAN STEWART (Executive Director)

Highest reported compensation

  • JILLIAN STEWART (Executive Director): $86,385 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Bettering lives through alternative therapeutic activities

What it reported doing in 2025

Provide hippotherapy and surf therapy services to children with special needs and their siblings. Over 3,440 hours of service were provided, all at discount compared to industry standards. 1,079 of the 3440 were provided at an additional discount. In addition $15,600 of horsemanship training were provided at no cost to particpants.

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 93% 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

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 96
  • Accountability: 90
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.8%; rating input score 69
  • Program expense ratio: 86.6%; rating input score 87
  • Fundraising efficiency: $8.47 raised per $1 spent on fundraising; rating input score 29; 29th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 22.2%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 1.17; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 12.9%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 21.2% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 26.2% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: 34.8% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 68.8% of revenue deployed · 86.6% of spending went to programs
  • Governance: 10 of 10 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $589K in reported program spending
  • Leadership: top reported pay $86K · 10 people listed
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Fundraising efficiency scored 29/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.