Surfing Madonna Oceans Project
Nonprofit profile at a glance
- EIN
- 453042628
- IRS 990-EZ coverage
- 2022–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-EZ 2025
- Location
- Encinitas, California, USA
- Phone
- (760) 917-5291
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Arts, Culture, and Humanities N.E.C.
Reported finances
- Revenue
- $65,246
- Expenses
- $48,931
- Assets
- $396,808
- Liabilities
- $1,428
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- MIKE REDMAN (PRESIDENT)
People named in this filing
- CATHY CAREY (BOARD MEMBER)
- MIKE REDMAN (PRESIDENT)
- MAX WITTENBERG (BOARD MEMBER)
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
Surfing Madonna Oceans Project is a community who are inspired by Mark Patterson’s Surfing Madonna mosaic. His artistic vision and spirit of environmental preservation encourages us to share our skills and resources to promote public displays of artistic expression, create experiences of joy in natural environments, promote ocean awareness and save the ocean for all to enjoy.
What it reported doing in 2025
Arts, we share our resources and create opportunities for local artists by giving awards, producing programming and creating oppurtunities for the public to share in the arts.
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. Revenue has declined or grown slowly and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 70
- Transparency & Controls: 82
- Sustainability: 66
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 62.4%; rating input score 62
- Program expense ratio: 83.2%; rating input score 83
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 25%; rating input score 76; 76th percentile among comparable filings
- Total-asset coverage ratio: 8.11; rating input score 90; 90th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 28; 28th percentile among comparable filings
- Officer compensation ratio: 28.7%; rating input score 6; 6th percentile among comparable filings
Growth
- Program expense growth: 26.1% per year; rating input score 100; 85th percentile among comparable filings
- Revenue growth: -9.7% per year; rating input score 0; 25th percentile among comparable filings
- Asset growth: 2.9% per year; rating input score 100; 49th percentile among comparable filings
Details
- What they do: 13 programs and campaigns described on the official site · 6 operating locations identified
- Where the money goes: 62.4% of revenue deployed · 83.2% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $41K in reported program spending
- Leadership: top reported pay $0 · 10 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 2 filed schedules
- Filing history: 3 filing years from 2022 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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: Revenue growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 6/100.
- High — Sustainability: Liabilities to assets ratio scored 28/100.