Surfing the Nations
Nonprofit profile at a glance
- EIN
- 200245026
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Wahiawa, HI, USA
- Phone
- 8084628266
- Rating
- 65
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $2,178,530
- Expenses
- $1,931,374
- Assets
- $2,583,236
- Liabilities
- $105,718
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- TOM BAUER (PRESIDENT)
- RICHARD MOORE (VICE PRESIDENT)
People named in this filing
- ZACH IFLAND (DIRECTOR)
- CINDY BAUER (TREASURER)
- TAYLOR HANES (CHAIRMAN)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Surfing the nations impacts communities through leadership training, selfless service, and action sports. This is accomplished with our program for at risk youth, feeding the hungry, and character development programs.
What it reported doing in 2024
Internationally promoting the sport of surfing amoung the youth and individuals in underdeveloped countries, with a view toward fostering the concept of a healthy person and a clean and healthy environment. In Hawaii, we are working with at risk youth and young adults with a focus on leadership training, character development, and developing a desire and belief for a higher standard of living, as well as teaching them to swim and surf on oahu. Our food distribuion programs reached over 450 people per week at two locations. Apporximately 24,000 individuals received some benefit from our various programs. Since the completion of our community outreach and training center in 2017, the programs to at risk youth have been radically enhanced with the opening of the art room which caters to the kids program. Our feeding program is equipped with a beautiful food pantry set up to distribute food to the hungry. A public shower and bathroom is available for the homeless.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Grant intermediary. The nonprofit sent 65% of its reported program spending out as grants.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and a relatively small share of voting board members are independent.
Rating breakdown
- Financial Efficiency: 74
- Transparency & Controls: 64
- Accountability: 50
- Sustainability: 64
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 79.4%; rating input score 79
- Program expense ratio: 89.6%; rating input score 90
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 13th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 0%; rating input score 0; 6th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 45.5%; rating input score 45; 8th percentile among comparable filings
- Governance controls: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- 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: 11.3%; rating input score 65; 65th percentile among comparable filings
- Total-asset coverage ratio: 1.34; rating input score 47; 47th percentile among comparable filings
- Liabilities to assets ratio: 0.04; rating input score 73; 73rd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings
Growth
- Program expense growth: -3.1% per year; rating input score 0; 7th percentile among comparable filings
- Revenue growth: 2.5% per year; rating input score 100; 24th percentile among comparable filings
- Asset growth: 12.2% per year; rating input score 100; 66th percentile among comparable filings
Details
- Where the money goes: 79.4% of revenue deployed · 89.6% of spending went to programs
- Governance: 5 of 11 board members independent · 4 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $1.7M in reported program spending
- Leadership: top reported pay $0 · 11 people listed
- Consistency: 25 of 26 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes grants
- Filing history: 11 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: 1 filed related-organization link
- 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 — Transparency & Controls: Grant itemization coverage scored 0/100.
- Moderate — Accountability: Independent voting board scored 45/100.
- Review — Accountability: Governance controls: 2 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Moderate — Sustainability: Total-asset coverage ratio scored 47/100.