SURFING HERITAGE FOUNDATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
SURFING HERITAGE FOUNDATION (EIN 33-0934459)
Tax period
2023-04-01 to 2024-03-31
Filed
2024-10-17
IRS object ID
202422919349301717
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-10-17T17:04:53-04:00ReturnTs
Tax Period End2024-03-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN834279395PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RAWLING TAX & ACCOUNTINGBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 420603AddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP921420603ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-04-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN330934459EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SURFING HERITAGE AND CULTURE CENTERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSURFBusinessNameControlTxt
Phone9493880313PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1110 CALLE IGLESIAAddressLine1Txt
CitySAN CLEMENTECityNm
State AbbreviationCAStateAbbreviationCd
ZIP92672ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJEFF ALTERPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone9493880313PhoneNum
Signature2024-10-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDEREK RAWLINGPreparerPersonNm
PTINP00844975PTIN
Phone6196271040PhoneNum
Preparation2024-10-17PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJEFF ALTERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1110 CALLE IGLESIAAddressLine1Txt
CitySAN CLEMENTECityNm
State AbbreviationCAStateAbbreviationCd
ZIP92672ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,524,411GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.SURFINGHERITAGE.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2000FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTHE SURFING HERITAGE FOUNDATION IS DEDICATED TO PRESERVING THE HISTORY OF SURFING. WE COLLECT, PRESERVE, AND DOCUMENT SURF CRAFT, PRINT, PHOTOS, ORAL HISTORIES, ART, CINEMATOGRAPHY, AND SURFING MEMORABILIA FOR THE APPRECIATION AND EDUCATION OF CURRENT AND FUTURE GENERATIONS.ActivityOrMissionDesc
Voting Members Governing Body14VotingMembersGoverningBodyCnt
Voting Members Independent14VotingMembersIndependentCnt
Total Employee7TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$174,756PYContributionsGrantsAmt
CY Contributions Grants$297,810CYContributionsGrantsAmt
PY Program Service Revenue$11,021PYProgramServiceRevenueAmt
CY Program Service Revenue$12,103CYProgramServiceRevenueAmt
PY Investment Income$37,758PYInvestmentIncomeAmt
CY Investment Income$77,303CYInvestmentIncomeAmt
PY Other Revenue$57,957PYOtherRevenueAmt
CY Other Revenue$40,328CYOtherRevenueAmt
PY Total Revenue$281,492PYTotalRevenueAmt
CY Total Revenue$427,544CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$248,857PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$353,567CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$70,081CYTotalFundraisingExpenseAmt
PY Other Expenses$188,401PYOtherExpensesAmt
CY Other Expenses$633,609CYOtherExpensesAmt
PY Total Expenses$437,258PYTotalExpensesAmt
CY Total Expenses$987,176CYTotalExpensesAmt
PY Revenues Less Expenses-$155,766PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$559,632CYRevenuesLessExpensesAmt
Total Assets BOY$6,072,267TotalAssetsBOYAmt
Total Assets EOY$5,567,159TotalAssetsEOYAmt
Total Liabilities BOY$21,940TotalLiabilitiesBOYAmt
Total Liabilities EOY$37,375TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$6,050,327NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$5,529,784NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE SURFING HERITAGE FOUNDATION IS DEDICATED TO PRESERVING THE HISTORY OF SURFING. WE COLLECT, PRESERVE, AND DOCUMENT SURF CRAFT, PRINT, PHOTOS, ORAL HISTORIES, ART, CINEMATOGRAPHY, AND SURFING MEMORABILIA FOR THE APPRECIATION AND EDUCATION OF CURRENT AND FUTURE GENERATIONS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$805,873ExpenseAmt
Revenue$12,103RevenueAmt
DescTHE SURFING HERITAGE AND CULTURE CENTER (SHACC) OFFERS HOSTED AND INDIVIDUAL TOURS OF ITS EXTENSIVE COLLECTION, FEATURING APPROXIMATELY 500 HISTORIC SURFBOARDS AND 100,000 PHOTOGRAPHS. SHACC BOASTS A TOTAL COLLECTION OF AROUND 500,000 OBJECTS. IN 2024 ALONE, THE WEBSITE HAS ATTRACTED OVER 24,000 VISITS, WITH TOTAL VISITS SURPASSING 200,000. SHACC IS ACTIVE ON SOCIAL MEDIA, WITH OVER 23,000 INSTAGRAM FOLLOWERS, 24,000 FACEBOOK FOLLOWERS. IN ADDITION TO WELCOMING APPROXIMATELY 2,500 VISITORS ANNUALLY, SHACC HAS LOANED ITEMS FROM ITS ARCHIVE TO ENHANCE OTHER MUSEUM EXHIBITS. THE ORGANIZATION IS ALSO DEVELOPING EDUCATIONAL CURRICULA FOR SCHOOLS IN CALIFORNIA AND BEYOND. RECENTLY, SHACC CURATED AN EXHIBIT OF HISTORIC WORLD CHAMPIONSHIP AND OLYMPIC MEDALIST SURFBOARDS, AND THE LATEST EXHIBIT IS A TRIBUTE TO PHOTOGRAPHER, AUTHOR, ENVIRONMENTALIST, IMAX FILM PRODUCER, AND SURF FILMMAKER GREG MACGILLIVRAY. BOTH EXHIBITS ARE NOW SHOWCASED AT THE CENTER.Desc
Total Program Service Expenses$805,873TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtYes (true)CollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee7EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsYes (true)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclfalseQuidProQuoContriDisclInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members14GoverningBodyVotingMembersCnt
Independent Voting Member14IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMICHAEL IZZIPersonNm
Phone9493880313PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1110 CALLE IGLESIAAddressLine1Txt
CitySAN CLEMENTECityNm
State AbbreviationCAStateAbbreviationCd
ZIP92672ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
JEFF ALTER
EXECUTIVE DI40.00Yes (X)$140,000$0$0
SPENCER CROUL
CO-CHAIR20.00Yes (X)$0$0$0Yes (X)
GREG DILLION
DIRECTOR0.00$0$0$0Yes (X)
MICHAEL DOVEY
DIRECTOR0.00$0$0$0Yes (X)
BILL EDDY
DIRECTOR0.00$0$0$0Yes (X)
RICH FIGONE
DIRECTOR0.00$0$0$0Yes (X)
ROBERT MARDAIN
DIRECTOR0.00$0$0$0Yes (X)
JOHN MAZZA
DIRECTOR0.00$0$0$0Yes (X)
DICK METZ
DIRECTOR0.00$0$0$0Yes (X)
DENNY MICHAEL
SECRETARY1.00$0$0$0Yes (X)
PATTI PANICCIA
CO-CHAIR20.00Yes (X)$0$0$0Yes (X)
PAUL STRAUCH
DIRECTOR0.00$0$0$0Yes (X)
TOM SULLIVAN
DIRECTOR0.00$0$0$0Yes (X)
RANDY TAYLOR
TREASURER1.00$0$0$0Yes (X)
CANDY WOODWARD
DIRECTOR0.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$140,000TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$6,575MembershipDuesAmt
Government Grants$15,000GovernmentGrantsAmt
All Other Contributions$276,235AllOtherContributionsAmt
Total Contributions$297,810TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PHOTOGRAPHY$8,728$8,728
EXHIBIT RENTAL$3,375$3,375
FieldValueIRS element (for citing)
Total Program Service Revenue$12,103TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$22,761TotalRevenueColumnAmt
Exclusion$22,761ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$15,105RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$15,105RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$15,105TotalRevenueColumnAmt
Exclusion$15,105ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$3,124,823SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$3,070,281SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$54,542SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$54,542TotalRevenueColumnAmt
Exclusion$54,542ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$11,681FundraisingGrossIncomeAmt
Fundraising Direct Expenses$20,540FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$8,859TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$40,128GrossSalesOfInventoryAmt
Cost Of Goods Sold$6,046CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$34,082TotalRevenueColumnAmt
Related Or Exempt Func Income$34,082RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$427,544TotalRevenueColumnAmt
Related Or Exempt Func Income$46,185RelatedOrExemptFuncIncomeAmt
Exclusion$92,408ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$140,000TotalAmt
Program Services$35,000ProgramServicesAmt
Management And General$70,000ManagementAndGeneralAmt
Fundraising$35,000FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$165,685TotalAmt
Program Services$146,833ProgramServicesAmt
Management And General$18,852ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$22,654TotalAmt
Program Services$13,474ProgramServicesAmt
Management And General$6,586ManagementAndGeneralAmt
Fundraising$2,594FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$25,228TotalAmt
Program Services$15,005ProgramServicesAmt
Management And General$7,334ManagementAndGeneralAmt
Fundraising$2,889FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$2,500TotalAmt
Management And General$2,500ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$5,950TotalAmt
Management And General$5,950ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$434,898TotalAmt
Program Services$419,898ProgramServicesAmt
Fundraising$15,000FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$14,873TotalAmt
Program Services$275ProgramServicesAmt
Fundraising$14,598FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$9,299TotalAmt
Program Services$9,299ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$21,801TotalAmt
Program Services$21,801ProgramServicesAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$4,108TotalAmt
Program Services$4,108ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$46,864TotalAmt
Program Services$46,864ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$3,129TotalAmt
Program Services$3,129ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$48,828TotalAmt
Program Services$48,828ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$21,424TotalAmt
Program Services$21,424ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
MUSEUM OPERATIONS$18,519$18,519
BANK/MERCHANT FEES$2,172$2,172
LICENSES AND PERMITS$1,781$1,781
MISCELLANEOUS-$2,537-$2,537

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$987,176TotalAmt
Program Services$805,873ProgramServicesAmt
Management And General$111,222ManagementAndGeneralAmt
Fundraising$70,081FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$310,206BOYAmt
EOY$209,145EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,706BOYAmt
EOY$414,650EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$32,992BOYAmt
EOY$38,914EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$2,291BOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,026,030LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$402,890LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,648,967BOYAmt
EOY$1,623,140EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,707,446BOYAmt
EOY$898,651EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,367,659BOYAmt
EOY$2,382,659EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$6,072,267BOYAmt
EOY$5,567,159EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$9,940BOYAmt
EOY$25,375EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$12,000BOYAmt
EOY$12,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$21,940BOYAmt
EOY$37,375EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,624,243BOYAmt
EOY$4,658,886EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$426,084BOYAmt
EOY$870,898EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,050,327BOYAmt
EOY$5,529,784EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,072,267BOYAmt
EOY$5,567,159EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$559,632ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$39,089NetUnrlzdGainsLossesInvstAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$346,027CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$308,784CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$526,892CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$174,756CurrentTaxYearMinus1YearAmt
Current Tax Year$297,810CurrentTaxYearAmt
Total$1,654,269TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$199,731CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$101,680CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$85,744CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$82,550CurrentTaxYearMinus1YearAmt
Current Tax Year$63,912CurrentTaxYearAmt
Total$533,617TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,711CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$954CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$41CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$160CurrentTaxYearMinus1YearAmt
Total$3,866TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$548,469CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$411,418CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$612,677CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$257,466CurrentTaxYearMinus1YearAmt
Current Tax Year$361,722CurrentTaxYearAmt
Total$2,191,752TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$106,510CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$135,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$275,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$14,500CurrentTaxYearMinus1YearAmt
Current Tax Year$22,500CurrentTaxYearAmt
Total$553,510TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$84,022CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$16,300CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$116,105CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$74,500CurrentTaxYearMinus1YearAmt
Current Tax Year$187,500CurrentTaxYearAmt
Total$478,427TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$190,532CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$151,300CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$391,105CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$89,000CurrentTaxYearMinus1YearAmt
Current Tax Year$210,000CurrentTaxYearAmt
Total$1,031,937TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,159,815PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$13,751CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,997CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,205CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$47,889CurrentTaxYearMinus1YearAmt
Current Tax Year$37,866CurrentTaxYearAmt
Total$110,708TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$13,751CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,997CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,205CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$47,889CurrentTaxYearMinus1YearAmt
Current Tax Year$37,866CurrentTaxYearAmt
Total$110,708TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$562,220CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$417,415CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$617,882CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$305,355CurrentTaxYearMinus1YearAmt
Current Tax Year$399,588CurrentTaxYearAmt
Total$2,302,460TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.50370PublicSupportCY509Pct
Public Support PY5090.57260PublicSupportPY509Pct
Investment Income CY0.05000InvestmentIncomeCYPct
Investment Income PY0.04000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Collection Used Pub ExhibitionYes (X)CollectionUsedPubExhibitionInd
Collection Used PreservationYes (X)CollectionUsedPreservationInd
Coll Used Loan Or Exch ProgYes (X)CollUsedLoanOrExchProgInd
Solicited Assets SalefalseSolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$426,084BeginningYearBalanceAmt
Contributions$581,354ContributionsAmt
Other Expenditures$136,540OtherExpendituresAmt
End Year Balance$870,897EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$430,902BeginningYearBalanceAmt
Other Expenditures$4,818OtherExpendituresAmt
End Year Balance$426,084EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$130,902BeginningYearBalanceAmt
Contributions$300,000ContributionsAmt
End Year Balance$430,902EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$144,718BeginningYearBalanceAmt
Investment Earnings Or Losses-$13,816InvestmentEarningsOrLossesAmt
End Year Balance$130,902EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY0.57410PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.42590TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$555,000OtherCostOrOtherBasisAmt
Book Value$555,000BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,295,000OtherCostOrOtherBasisAmt
Depreciation$280,860DepreciationAmt
Book Value$1,014,140BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$53,138OtherCostOrOtherBasisAmt
Depreciation$7,878DepreciationAmt
Book Value$45,260BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$100,384OtherCostOrOtherBasisAmt
Depreciation$91,644DepreciationAmt
Book Value$8,740BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$22,508OtherCostOrOtherBasisAmt
Depreciation$22,508DepreciationAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,623,140TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (7 entries)

DescDescBook ValueBookValueAmt
PERMANENT COLLECTION - BOARDS$1,995,362
PERMANENT COLLECTION - MEMORABILIA$142,868
PERMANENT COLLECTION - UNCLASSIFIED$100,000
PERMANENT COLLECTION - ARTWORK$66,000
PERMANENT COLLECTION - LIBRARY$51,089
PERMANENT COLLECTION - PHOTOS$15,000
BOOK RIGHTS$12,340
FieldValueIRS element (for citing)
Total Book Value Other Assets$2,382,659TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDEFERRED CONTRIBUTIONDesc
Amt$12,000Amt
FieldValueIRS element (for citing)
Total Liability$12,000TotalLiabilityAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE D, PAGE 2, PART III, LINE 4FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION MAINTAINS A LARGE COLLECTION OF SURF MEMORABILIA FOR DISPLAY AS WELL AS LOAN TO OTHER ORGANIZATIONS. THIS COLLECTION INCLUDES BOARDS, BOOKS, MAGAZINES, PHOTOGRAPHS, ART, AND OTHER ITEMS OF HISTORCAL VALUE TO THE SURFING COMMUNITY.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE SURFING HERITAGE FOUNDATION IS DEDICATED TO PRESERVING THE HISTORY OF SURFING. WE COLLECT, PRESERVE, AND DOCUMENT SURF CRAFT, PRINT, PHOTOS, ORAL HISTORIES, ART, CINEMATOGRAPHY, AND SURFING MEMORABILIA FOR THE APPRECIATION AND EDUCATION OF CURRENT AND FUTURE GENERATIONS.
FORM 990, PAGE 2, PART III, LINE 4ATHE SURFING HERITAGE AND CULTURE CENTER (SHACC) OFFERS HOSTED AND INDIVIDUAL TOURS OF ITS EXTENSIVE COLLECTION, FEATURING APPROXIMATELY 500 HISTORIC SURFBOARDS AND 100,000 PHOTOGRAPHS. SHACC BOASTS A TOTAL COLLECTION OF AROUND 500,000 OBJECTS. IN 2024 ALONE, THE WEBSITE HAS ATTRACTED OVER 24,000 VISITS, WITH TOTAL VISITS SURPASSING 200,000. SHACC IS ACTIVE ON SOCIAL MEDIA, WITH OVER 23,000 INSTAGRAM FOLLOWERS, 24,000 FACEBOOK FOLLOWERS. IN ADDITION TO WELCOMING APPROXIMATELY 2,500 VISITORS ANNUALLY, SHACC HAS LOANED ITEMS FROM ITS ARCHIVE TO ENHANCE OTHER MUSEUM EXHIBITS. THE ORGANIZATION IS ALSO DEVELOPING EDUCATIONAL CURRICULA FOR SCHOOLS IN CALIFORNIA AND BEYOND. RECENTLY, SHACC CURATED AN EXHIBIT OF HISTORIC WORLD CHAMPIONSHIP AND OLYMPIC MEDALIST SURFBOARDS, AND THE LATEST EXHIBIT IS A TRIBUTE TO PHOTOGRAPHER, AUTHOR, ENVIRONMENTALIST, IMAX FILM PRODUCER, AND SURF FILMMAKER GREG MACGILLIVRAY. BOTH EXHIBITS ARE NOW SHOWCASED AT THE CENTER.
FORM 990, PAGE 6, PART VI, LINE 11BFORM 990 IS REVIEWED BY THE OFFICERS OF THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 12CTHE OPERATIONS MANAGER REVIEWS FOR ANY POTENTIAL CONFLICTS AND REMINDS THE EMPLOYEES OF THE POLICY.
FORM 990, PAGE 6, PART VI, LINE 15ACOMPENSATION FOR EXECUTIVE DIRECTOR IS DETERMINED BY COMPARABILITY DATA AND REVIEWED AND APPROVED BY THE INDEPENDENT BOARD.
FORM 990, PAGE 6, PART VI, LINE 15BCOMPENSATION FOR KEY EMPLOYEES IS DETERMINED BY COMPARABILITY DATA AND REVIEWED AND APPROVED BY THE INDEPENDENT BOARD.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11GPAYROLL FEES 1,224 0 0 PROFESSIONAL SERVICES 15,739 0 15,000 PR/BRANDING CONSULTANT 351,635 0 0 PHOTO ARCHIVING 51,300 0 0 TOTAL 419,898 0 15,000

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