Civic Intelligence

Surfing Madonna Oceans Project

EIN 45-3042628 • 501(c)3 • Encinitas, CA

Profile

To raise funds for students working on projects keeping our oceans clean,

1106 2nd Street Suite Ste 301Encinitas, CA 92024

surfingmadonna.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

64th percentile

0.01x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.01x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

94th percentile

71%

Higher net margin than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

99th percentile

$72,000

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 88.2% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

91st percentile

74%

Faster asset growth than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

94th percentile

135%

Faster revenue growth than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$380,936

Up $161,741 (+74%) from 2023

Liabilities

Down

$1,933

Down $8,945 (-82%) from 2023

Net Assets

Up

$379,003

Up $170,686 (+82%) from 2023

Revenue

Up

$239,664

Up $137,856 (+135%) from 2023

Expenses

Down

$68,980

Down $80,352 (-54%) from 2023

Net Income

Up

$170,684

Up $218,208 (+459%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2011: $3,686Liabilities 2011: $02011Assets 2013: $10,368Liabilities 2013: $02013Assets 2014: $89,836Liabilities 2014: $0Net Assets 2014: $89,8362014Assets 2015: $206,063Liabilities 2015: $0Net Assets 2015: $206,0632015Assets 2016: $401,140Liabilities 2016: $0Net Assets 2016: $401,1402016Assets 2017: $494,599Liabilities 2017: $1Net Assets 2017: $494,5982017Assets 2018: $464,016Liabilities 2018: $3,699Net Assets 2018: $460,3172018Assets 2019: $475,643Liabilities 2019: $0Net Assets 2019: $475,6432019Assets 2020: $317,671Liabilities 2020: $13Net Assets 2020: $317,6582020Assets 2021: $314,294Liabilities 2021: $15,943Net Assets 2021: $298,3512021Assets 2022: $269,815Liabilities 2022: $13,974Net Assets 2022: $255,8412022Assets 2023: $219,195Liabilities 2023: $10,878Net Assets 2023: $208,3172023Assets 2024: $380,936Liabilities 2024: $1,933Net Assets 2024: $379,0032024

Highlighted filing

2024

Assets$380,936
Liabilities$1,933
Net Assets$379,003

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $3,922Expenses 2011: $236Net Income 2011: $3,6862011Revenue 2013: $9,470Expenses 2013: $2,788Net Income 2013: $6,6822013Revenue 2014: $151,040Expenses 2014: $83,604Net Income 2014: $67,4362014Revenue 2015: $357,897Expenses 2015: $241,670Net Income 2015: $116,2272015Revenue 2016: $486,113Expenses 2016: $356,036Net Income 2016: $130,0772016Revenue 2017: $754,028Expenses 2017: $660,570Net Income 2017: $93,4582017Revenue 2018: $676,986Expenses 2018: $711,267Net Income 2018: -$34,2812018Revenue 2019: $756,728Expenses 2019: $741,402Net Income 2019: $15,3262019Revenue 2020: $260,362Expenses 2020: $412,275Net Income 2020: -$151,9132020Revenue 2021: $100,610Expenses 2021: $119,917Net Income 2021: -$19,3072021Revenue 2022: $81,624Expenses 2022: $130,205Net Income 2022: -$48,5812022Revenue 2023: $101,808Expenses 2023: $149,332Net Income 2023: -$47,5242023Revenue 2024: $239,664Expenses 2024: $68,980Net Income 2024: $170,6842024

Highlighted filing

2024

Revenue$239,664
Expenses$68,980
Net Income$170,684

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 11, 2025
Return Version
2024v5.1
Gross Receipts
$255,820
Mission and Program Overview

Mission

The Surfing Madonna Oceans Project is dedicated to brining the community together to Save the Ocean and protect our coastline. Through youth education programs, ocean conservation project grants, marine mammal rescue/recovery initiatives and helping children with special needs.

Surfing madonna oceans project is a community inspired by mark pattersons 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, see shedule o

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$93,256$282,702▲ $189,446
Intangible Assets$65,000$65,000→ $0
Cash and Non-Interest-Bearing Accounts$60,938$33,234▼ $27,704
Total Assets$219,194$380,936▲ $161,742
Liabilities
Deferred Revenue$2,138$1,996▼ $142
Grants Payable$8,386$63▼ $8,323
Accounts Payable and Accrued Expenses$354$-126▼ $480
Total Liabilities$10,878$1,933▼ $8,945
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$208,316$379,003▲ $170,687
Total Net Assets Fund Balance$208,316$379,003▲ $170,687
Total Liabilities and Net Assets / Fund Balance$219,194$380,936▲ $161,742
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mike RedmanPresident
Cathy CareyBoard Member
Cheryl EhlersBoard Member
Danny DavisBoard Member
Danny SalzhandlerBoard Member
Elaine B HowardBoard Member
Max WittenbergBoard Member
Patti M WalshSecretary
Scot CheathamTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$229,396
Program Service Revenue
$14,115
Investment Income
$-3,907
Other Revenue
$60
All Other Contributions
$209,396
Change in Net Assets
$170,684
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$53,116
Salaries, Compensation, and Employee Benefits$13,338
Grants and Similar Amounts Paid$2,526
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$35,084--$35,084
Other Salaries and Wages$12,000--$12,000
Fees for Services Accounting$6,245--$6,245
Occupancy$2,906--$2,906
Grants to Domestic Orgs$2,526--$2,526
Insurance-$2,422-$2,422
Advertising$2,008--$2,008
Payroll Taxes$1,338--$1,338
Fees for Services Other$1,239--$1,239
Office Expenses$955--$955
Fees for Service Investment Mgmnt Fees$480--$480
Information Technology$446--$446
Other Expenses$117--$117
Fees for Services Legal$89--$89
Total Functional Expenses$66,558$2,422$0$68,980
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

A copy of the tax return was e-mailed to the board of directors for their review.

Conflict of interest policy compliance Part VI line 12C

At every board of directors meeting, whenever a vote is taken that involves a potential conflict of interest, a query is made of any conflict and, if determined that there is a conflict, the board member involved is asked to abstain from voting. Furthermore the member is instructed to fill out a conflict of interest disclosure statement.

Governing documents etc available to public Part VI line 19

Governing documents, conflict of interest policy, financial statements and tax returns are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Surfing Madonna Oceans Project
EIN
45-3042628
In Care Of
% MIKE REDMAN
Phone
7609175291
Address
1106 2ND STREET SUITE STE 301, ENCINITAS, CA 92024

Signing Officer

Name
Mike Redman
Title
President
Phone
7609175291
Signed
2025-06-11
Discuss with paid preparer
Yes

Organization Details

Formed
2013
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
8
Employees
0
Volunteers
175

Preparer

Firm
Mother Lode Bookkeeping Inc
Address
207 WEST D STREET, ENCINITAS, CA 92024
Preparer
Kelly Khouri Ea
Phone
7604369044
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Accounting rounding adjustment

List of other expenses Part IX line 24E

Art show expenses $13049ocean earth air show $513surf camp expenses $18522promotional $3000

General explanation attachment

Surfing madonna oceans project is a community who are inspired by mark pattersons surfing madonna mosiac. 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.our vision of human wholeness is for everyone to be empowered to experience nature as a beloved, shared partner in a healthy lifestyle of physical rejuvenation, creative inspiration and joy.we want everyone to be connected to the arts through participation and appreciation, regardless of economic status. We value the vital well being that joyfull experiences in nature brings, and want that access to be available for all including underserved communities.we belive everyone benefits from the experience of self respect that comes from volunteerismsurf camp for special needs kids helping the communitysurf camp for kids with special needs every summer, surfing madonna oceans project hosts an incredible surf camp for kids with special needs at moonlight beach in encinitas. This program, which is completely free to all participants, is an opportunity for these youths to build their self-confidence as they learn a new skill and have fun! Participants receive one-on-one surf instruction at these camps which happen twice a month from may to september. Surfing madonna oceans project special needs surf camp, each year the surfing madonna teaches over 200 special needs youth how to surf. To date weve taught over 1,400 children how to surf. For many of the children, surfing is a dream they never thought possible for them. Realizing this dream can be life changing.arts programmingreinforcing our commitmentsurfing madonna oceans project is a 501c3 nonprofit based in encinitas, california and was officially formed in 2013 by robert nichols and mark patterson (artist of the surfing madonna mosaic). The specific purpose for forming the nonprofit was to conserve, maintain and promote the public display of art and to promote environmental conservation efforts. Future projects include partnerships with local arts groups, direct awards to local artists and a series of articles in local news outlets promoting the arts.

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IRS990/ProgSrvcAccomActy2Grp/Desc0ARTS PROGRAMMING SUPPORTING LOCAL ARTISTS THROUGH EXHIBITIONS, AWARDS, AND PUBLIC ART PROJECTS THAT HIGHLIGHT ENVIRONMENTAL THEMES.
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IRS990/ProgSrvcAccomActy3Grp/Desc0OCEAN CONSERVATION HOSTING BEACH CLEANUPS, MARINE MAMMAL SAFETY INITIATIVES, AND YOUTH EDUCATION PROGRAMS TO PROMOTE OCEAN ADVOCACY.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE TAX RETURN WAS E-MAILED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT EVERY BOARD OF DIRECTORS MEETING, WHENEVER A VOTE IS TAKEN THAT INVOLVES A POTENTIAL CONFLICT OF INTEREST, A QUERY IS MADE OF ANY CONFLICT AND, IF DETERMINED THAT THERE IS A CONFLICT, THE BOARD MEMBER INVOLVED IS ASKED TO ABSTAIN FROM VOTING. FURTHERMORE THE MEMBER IS INSTRUCTED TO FILL OUT A CONFLICT OF INTEREST DISCLOSURE STATEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND TAX RETURNS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTING ROUNDING ADJUSTMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ART SHOW EXPENSES $13049OCEAN EARTH AIR SHOW $513SURF CAMP EXPENSES $18522PROMOTIONAL $3000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SURFING MADONNA OCEANS PROJECT IS A COMMUNITY WHO ARE INSPIRED BY MARK PATTERSONS SURFING MADONNA MOSIAC. 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.OUR VISION OF HUMAN WHOLENESS IS FOR EVERYONE TO BE EMPOWERED TO EXPERIENCE NATURE AS A BELOVED, SHARED PARTNER IN A HEALTHY LIFESTYLE OF PHYSICAL REJUVENATION, CREATIVE INSPIRATION AND JOY.WE WANT EVERYONE TO BE CONNECTED TO THE ARTS THROUGH PARTICIPATION AND APPRECIATION, REGARDLESS OF ECONOMIC STATUS. WE VALUE THE VITAL WELL BEING THAT JOYFULL EXPERIENCES IN NATURE BRINGS, AND WANT THAT ACCESS TO BE AVAILABLE FOR ALL INCLUDING UNDERSERVED COMMUNITIES.WE BELIVE EVERYONE BENEFITS FROM THE EXPERIENCE OF SELF RESPECT THAT COMES FROM VOLUNTEERISMSURF CAMP FOR SPECIAL NEEDS KIDS HELPING THE COMMUNITYSURF CAMP FOR KIDS WITH SPECIAL NEEDS EVERY SUMMER, SURFING MADONNA OCEANS PROJECT HOSTS AN INCREDIBLE SURF CAMP FOR KIDS WITH SPECIAL NEEDS AT MOONLIGHT BEACH IN ENCINITAS. THIS PROGRAM, WHICH IS COMPLETELY FREE TO ALL PARTICIPANTS, IS AN OPPORTUNITY FOR THESE YOUTHS TO BUILD THEIR SELF-CONFIDENCE AS THEY LEARN A NEW SKILL AND HAVE FUN! PARTICIPANTS RECEIVE ONE-ON-ONE SURF INSTRUCTION AT THESE CAMPS WHICH HAPPEN TWICE A MONTH FROM MAY TO SEPTEMBER. SURFING MADONNA OCEANS PROJECT SPECIAL NEEDS SURF CAMP, EACH YEAR THE SURFING MADONNA TEACHES OVER 200 SPECIAL NEEDS YOUTH HOW TO SURF. TO DATE WEVE TAUGHT OVER 1,400 CHILDREN HOW TO SURF. FOR MANY OF THE CHILDREN, SURFING IS A DREAM THEY NEVER THOUGHT POSSIBLE FOR THEM. REALIZING THIS DREAM CAN BE LIFE CHANGING.ARTS PROGRAMMINGREINFORCING OUR COMMITMENTSURFING MADONNA OCEANS PROJECT IS A 501C3 NONPROFIT BASED IN ENCINITAS, CALIFORNIA AND WAS OFFICIALLY FORMED IN 2013 BY ROBERT NICHOLS AND MARK PATTERSON (ARTIST OF THE SURFING MADONNA MOSAIC). THE SPECIFIC PURPOSE FOR FORMING THE NONPROFIT WAS TO CONSERVE, MAINTAIN AND PROMOTE THE PUBLIC DISPLAY OF ART AND TO PROMOTE ENVIRONMENTAL CONSERVATION EFFORTS. FUTURE PROJECTS INCLUDE PARTNERSHIPS WITH LOCAL ARTS GROUPS, DIRECT AWARDS TO LOCAL ARTISTS AND A SERIES OF ARTICLES IN LOCAL NEWS OUTLETS PROMOTING THE ARTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5General explanation attachment
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