Civic Intelligence

Surfers Healing Foundation Inc.

990 • Fiscal year 2013 • EIN 33-0931538

Jan 01, 2013 to Dec 31, 2013 • Filed on May 29, 2014

26791 Calle Maria92624

(949) 951-8757

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

75th percentile

0.08x

Higher debt load relative to assets than 75% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

71st percentile

0.03x

Higher debt load relative to revenue than 71% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

66th percentile

11%

Higher net margin than 66% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

88th percentile

$35,700

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

82nd percentile

39%

Faster asset growth than 82% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$129,712

Up $36,215 (+39%) from 2012

Net Assets

Up

$119,391

Up $45,150 (+61%) from 2012

Liabilities

Down

$10,321

Down $8,935 (-46%) from 2012

Revenue

$408,627

No earlier filing loaded for comparison.

Expenses

Up

$363,477

Up $28,782 (+8.6%) from 2012

Net Income

$45,150

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2010: $75,524Liabilities 2010: $11,140Net Assets 2010: $64,3842010Assets 2011: $42,681Liabilities 2011: $21,359Net Assets 2011: $21,3222011Assets 2012: $93,497Liabilities 2012: $19,256Net Assets 2012: $74,2412012Assets 2013: $129,712Liabilities 2013: $10,321Net Assets 2013: $119,3912013Assets 2014: $303,567Liabilities 2014: $10,246Net Assets 2014: $293,3212014Assets 2015: $437,903Liabilities 2015: $14,459Net Assets 2015: $423,4442015Assets 2016: $463,198Liabilities 2016: $14,258Net Assets 2016: $448,9402016Assets 2017: $458,488Liabilities 2017: $9,314Net Assets 2017: $449,1742017Assets 2018: $636,912Liabilities 2018: $71,496Net Assets 2018: $565,4162018Assets 2019: $534,679Liabilities 2019: $56,934Net Assets 2019: $477,7452019Assets 2020: $596,173Liabilities 2020: $46,213Net Assets 2020: $549,9602020Assets 2021: $690,414Liabilities 2021: $49,115Net Assets 2021: $641,2992021Assets 2022: $532,482Liabilities 2022: $14,333Net Assets 2022: $518,1492022Assets 2023: $368,408Liabilities 2023: $11,621Net Assets 2023: $356,7872023Assets 2024: $368,939Liabilities 2024: $10,643Net Assets 2024: $358,2962024

Highlighted filing

2013

Assets$129,712
Liabilities$10,321
Net Assets$119,391

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $345,4132010Expenses 2011: $382,5242011Expenses 2012: $334,6952012Revenue 2013: $408,627Expenses 2013: $363,477Net Income 2013: $45,1502013Revenue 2014: $769,235Expenses 2014: $595,305Net Income 2014: $173,9302014Revenue 2015: $625,948Expenses 2015: $495,825Net Income 2015: $130,1232015Revenue 2016: $530,813Expenses 2016: $505,317Net Income 2016: $25,4962016Revenue 2017: $573,908Expenses 2017: $573,674Net Income 2017: $2342017Revenue 2018: $764,399Expenses 2018: $648,157Net Income 2018: $116,2422018Revenue 2019: $688,540Expenses 2019: $776,211Net Income 2019: -$87,6712019Revenue 2020: $464,454Expenses 2020: $415,810Net Income 2020: $48,6442020Revenue 2021: $669,658Expenses 2021: $578,319Net Income 2021: $91,3392021Revenue 2022: $517,903Expenses 2022: $641,053Net Income 2022: -$123,1502022Revenue 2023: $431,777Expenses 2023: $593,139Net Income 2023: -$161,3622023Revenue 2024: $522,625Expenses 2024: $521,116Net Income 2024: $1,5092024

Highlighted filing

2013

Revenue$408,627
Expenses$363,477
Net Income$45,150
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 29, 2014
Return Version
2013v3.1
Gross Receipts
$408,627
Mission and Program Overview

Mission

Surf Therapy

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$93,197$129,712▲ $36,515
Rtn Earn Endowment Incm Other Fnds$74,241$119,391▲ $45,150
Prepaid Expenses and Deferred Charges$300--
Total Assets$93,497$129,712▲ $36,215
Liabilities
Other Liabilities$10,553$10,321▼ $232
Unsecured Notes Loans Payable$8,703--
Total Liabilities$19,256$10,321▼ $8,935
Net Assets / Fund Balance
Total Net Assets Fund Balance$74,241$119,391▲ $45,150
Total Liabilities and Net Assets / Fund Balance$93,497$129,712▲ $36,215
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Israel PaskowitzPresidentFT$35,700$35,700
Danielle L PaskowitzVice PresidentFT$26,400$26,400
Revenue and Support

Revenue Composition

Contributions and Grants
$408,627
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$408,627
Change in Net Assets
$45,150
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$296,082
Salaries, Compensation, and Employee Benefits$67,395
Total Fundraising Expense$35,175
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$212,438$17,348$19,802$249,588
Current Officers, Directors, Trustees, and Key Employees-$62,100-$62,100
Occupancy--$10,000$10,000
Fees for Services Accounting-$8,592-$8,592
Insurance$6,860--$6,860
Payroll Taxes-$5,295-$5,295
Information Technology-$2,323$2,834$5,157
Travel-$2,631$1,600$4,231
Office Expenses-$2,960-$2,960
Other Expenses$2,772$1,278$939$1,278
Advertising$1,200--$1,200
Fees for Services Legal-$75-$75
Total Functional Expenses$223,270$105,032$35,175$363,477
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Leasehold Ford Van$10,000
Payroll Taxes Payable$321
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Husband and Wife

Members or stockholder classes and rights Part VI line 6

No Stock issued as husband and wife hold President, Vice President, Secretary and Treasurer titles.

Member election for additional members Part VI line 7A

Husband and wife hold Director postions and retain powers to elect new board members as allowed in bylaws of corporation.

Governing body decisions Part VI line 7B

Board Memeber's hold annual meetings to decide business entities yea/nay votes on all business related activities.

Form 990 governing body review Part VI line 11

990 form presented to Board of Directors for acceptance and approval before filing. No review was conducted or will be conducted.

CEO executive director top management comp Part VI line 15A

Compensation of Officers decided by review of comparable salaries and time spent managing business operations of other exempt organizations and accountants review of key employees to not exceed excessive compensation.

Other officer or key employee compensation Part VI line 15B

Compensation decided by review of comparable salaries and time spent managing business operations of other exempt organizations and accountants review of employees to not exceed excessive compensation.

Governing documents etc available to public Part VI line 19

Available upon request. Posted on CA Attorney Generals website.

Filing and Contact Details

Filer

EIN
33-0931538

Signing Officer

Name
Israel Paskowitz
Title
President
Phone
9499518757
Signed
2014-05-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Israel Paskowitz
Formed
2001
Legal Domicile
CA
Voting Board Members
2
Independent Board Members
0
Employees
2
Volunteers
18

Preparer

Preparer
Joseph Swift Jr
Phone
9499518757
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Auto Expenses 45771Site Travel 70287Outside Services 3755Site Safety Equipment 8231Site Permits 16773Site Rental 7500Site Materials Supplies 21862Site Surf Coaches 1100Site Entertainment Food Music 36199Site Safety Training 960Total 212438Dues 265Local Taxes 10Maintenance Repairs 304Merchant Card Fees 3345Outside Services 13424Total 17348 Outside Services 8174Material Supplies 9796Entertainment 1028Printing 789Maintenance 15Total 19802

Raw XML Appendix322 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Husband and wife hold Director postions and retain powers to elect new board members as allowed in bylaws of corporation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Board Memeber's hold annual meetings to decide business entities yea/nay votes on all business related activities.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4990 form presented to Board of Directors for acceptance and approval before filing. No review was conducted or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Compensation of Officers decided by review of comparable salaries and time spent managing business operations of other exempt organizations and accountants review of key employees to not exceed excessive compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Compensation decided by review of comparable salaries and time spent managing business operations of other exempt organizations and accountants review of employees to not exceed excessive compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Available upon request. Posted on CA Attorney Generals website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Auto Expenses 45771Site Travel 70287Outside Services 3755Site Safety Equipment 8231Site Permits 16773Site Rental 7500Site Materials Supplies 21862Site Surf Coaches 1100Site Entertainment Food Music 36199Site Safety Training 960Total 212438Dues 265Local Taxes 10Maintenance Repairs 304Merchant Card Fees 3345Outside Services 13424Total 17348 Outside Services 8174Material Supplies 9796Entertainment 1028Printing 789Maintenance 15Total 19802
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt018
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt093497
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0129712
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt01600
IRS990/TravelGrp/ManagementAndGeneralAmt02631
IRS990/TravelGrp/TotalAmt04231
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt08703
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.surfershealing.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Israel Paskowitz
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum09499518757
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-29
ReturnHeader/Filer/BusinessName/BusinessNameLine10Surfers Healing Foundation Inc
ReturnHeader/Filer/BusinessNameControlTxt0SURF
ReturnHeader/Filer/EIN0330931538
ReturnHeader/Filer/USAddress/AddressLine1026791 Calle Maria
ReturnHeader/Filer/USAddress/City0Capistrano Beach
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode092624
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202026483
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10JSJ & AFFILIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1026363 W Grove Cir
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Lake Forest
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode092630
ReturnHeader/PreparerPersonGrp/PhoneNum09499518757
ReturnHeader/PreparerPersonGrp/PreparationDt02014-06-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Joseph Swift Jr
ReturnHeader/ReturnTs02014-06-01T14:26:57-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.69$0.11$3.58$5.23$5.21$0.02
2023Detailed filing. Detailed filing data is available for this year.$3.68$0.12$3.57$4.32$5.93$1.61
2022Detailed filing. Detailed filing data is available for this year.$5.32$0.14$5.18$5.18$6.41$1.23
2021Detailed filing. Detailed filing data is available for this year.$6.90$0.49$6.41$6.70$5.78$0.91
2020Detailed filing. Detailed filing data is available for this year.$5.96$0.46$5.50$4.64$4.16$0.49
2019Detailed filing. Detailed filing data is available for this year.$5.35$0.57$4.78$6.89$7.76$0.88
2018Detailed filing. Detailed filing data is available for this year.$6.37$0.71$5.65$7.64$6.48$1.16
2017Detailed filing. Detailed filing data is available for this year.$4.58$0.09$4.49$5.74$5.74$0.00
2016Detailed filing. Detailed filing data is available for this year.$4.63$0.14$4.49$5.31$5.05$0.25
2015Detailed filing. Detailed filing data is available for this year.$4.38$0.14$4.23$6.26$4.96$1.30
2014Detailed filing. Detailed filing data is available for this year.$3.04$0.10$2.93$7.69$5.95$1.74
2013Detailed filing. Detailed filing data is available for this year.$1.30$0.10$1.19$4.09$3.63$0.45
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.19$0.74$3.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.21$0.21$3.83
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.11$0.64$3.45
Peer Organizations

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