Surfing the Nations Huntington Beach Inc

Nonprofit profile at a glance

EIN
842129445
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-N 2020
Location
Huntington Beach, CA, USA
Phone
8084628266
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$198,243
Expenses
$205,522
Assets
$156,468
Liabilities
$6,851

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • ZACH IFLAND (EXECUTIVE DIRECTOR)
  • CHARIS IFLAND (EXECUTIVE DIRECTOR)
  • TOM BAUER (PRESIDENT)
  • RICHARD MOORE (VICE PRESIDENT)

People named in this filing

  • ZACH IFLAND (EXECUTIVE DIRECTOR)
  • CHARIS IFLAND (EXECUTIVE DIRECTOR)
  • 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 programs for at risk youth, feeding the hungry program, and character development programs.

What it reported doing in 2024

Internships & leadership training program: these programs are designed to train and equip a new generation in servant-leader humanitarian work through a variety of outreaches as well as classroom-style teachings. Interns spend three months living in southern California immersed in a vibrant community of radical people from all over the world and are challenged in character-building adventures. Once the internship program is completed, the interns are able to participate in the leadership training program that prepares them for leadership in the local, national and global community. The program challenges each individual to reach new heights mentally, physically, and creatively in their lives. Comradery among the leadership trainees is the ultimate highlight of the program where bonds of friendship and memories are formed for a lifetime of selfless service. Together, the leadership team tackle opportunities to pioneer the organizations presence and missio

Operating model

Revenue model
Earned-program. 80% of the money available for current operations came from fees and other program revenue.
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

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 93
  • Accountability: 44
  • Sustainability: 37
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.9%; rating input score 51
  • Program expense ratio: 49.1%; rating input score 49
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 25th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 45.5%; rating input score 45; 16th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.7%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.76; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -34.6% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -35.3% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -9.4% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 50.9% of revenue deployed · 49.1% of spending went to programs
  • Governance: 5 of 11 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $101K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 49/100.
  • Moderate — Accountability: Independent voting board scored 45/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.