- Revenue 2024
- $1,120,606
- Expenses 2024
- $766,822
Program services were 70.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- P50
- Classification
- 1000
- Street
- PO BOX 15152
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2024
Mission
TO HELP PEOPLE WITH DISABILITIES AND MEMBERS OF THEIR FAMILY EXPERIENCE VARIOUS ASPECTS OF THE OCEAN BY PROVIDING ASSISTANCE, EDUCATION, AND EQUIPMENT TO LEARN ABOUT THE OCEAN'S SURF AND ENVIRONMENT.
-
MONTHLY PROGRAM PROVIDING BEACH AND OCEAN ACCESS FOR ANYONE WITH A PHYSICAL OR COGNITIVE DISABILITY. INCLUDES SPECIALIZED EQUIPMENT SUCH AS BEACH ACCESS MATS AND BEACH WHEELCHAIRS, TANDEM SURFING WITH TRAINED VOLUNTEERS AND ASSISTED SWIMMING AND FLOATING. SERVES AN AVERAGE OF 60 PARTICIPANTS PER MONTH.
Expenses $323,833
-
MONTHLY PROGRAM PROVIDING BEACH AND OCEAN ACCESS FOR MILITARY SERVICE MEMBERS INJURED, WOUNDED OR BATTLING ILLNESS. SERVICES AN AVERAGE OF 25 PARTICIPANTS PER MONTH.
Expenses $107,944
-
SPECIAL EVENTS: A. QUARTERLY ADAPTIVE SWIM AND SURF CLINICS FOR PEOPLE WITH DISABILITIES TO LEARN SKILLS AND TECHNIQUES TO BE INDEPENDENT ON THE WATER. SERVES AN AVERAGE OF 15 PARTICIPANTS PER CLINIC. B. INTERNATIONAL ADAPTIVE SURF COMPETITION. SURFERS WITH DISABILITIES FROM AROUND THE WORLD COMPETE IN A 4-DAY ADAPTIVE SURF COMPETITION. C. QUARTERLY ADAPTIVE OUTRIGGER CANOE PROGRAMS FOR PEOPLE WITH DISABILITIES TO EXPERIENCE OUTRIGGER CANOE PADDLING.
Expenses $107,944 · Revenue $44,760
As filed on the 2024 return.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Eddie MuraiEDDIE MURAI
CHAIR
- Total calculated
- $0
- Hours/week
- 2
-
Thomas FotiTHOMAS FOTI
PRESIDENT
- Total calculated
- $0
- Hours/week
- 2
-
Ted JungTED JUNG
VICE PRESIDE
- Total calculated
- $0
- Hours/week
- 2
-
Kainoa PenarozaKAINOA PENAROZA
SECRETARY
- Total calculated
- $0
- Hours/week
- 2
-
Christina KlemmeCHRISTINA KLEMME
TREASURER
- Total calculated
- $0
- Hours/week
- 2
-
Breana GroszBREANA GROSZ
MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Jonah KogenJONAH KOGEN
MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Emily KuraokaEMILY KURAOKA
MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Edmund PangEDMUND PANG
MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Eric WeltonERIC WELTON
MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Kelly KnoxKELLY KNOX
MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Keno KnieriemKENO KNIERIEM
MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Stephanie NadolnySTEPHANIE NADOLNY
MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Chris ColeCHRIS COLE
MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Jeff MarcelloJEFF MARCELLO
MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Cara ShortCARA SHORT
EXECUTIVE DI
- Total calculated
- $70,591
- From this org
- $62,693
- From related orgs
- $0
- Other
- $7,898
- Hours/week
- 40
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $1,120,606
- Expenses
- $766,822
- Contributions
- $983,139
- Grants paid
- $0
-
2023
- Revenue
- $687,036
- Expenses
- $622,929
- Contributions
- $630,071
- Grants paid
- $0
-
2022
- Revenue
- $685,364
- Expenses
- $552,342
- Contributions
- $662,460
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $449,486
- Expenses
- $353,513
- Assets (EOY)
- $458,784
-
2020 · 990
- Revenue
- $561,244
- Expenses
- $415,452
- Assets (EOY)
- $410,641
-
2019 · 990
- Revenue
- $431,340
- Expenses
- $452,859
- Assets (EOY)
- $215,092
-
2018 · 990
- Revenue
- $407,130
- Expenses
- $381,037
- Assets (EOY)
- $244,726
-
2017 · 990
- Revenue
- $408,764
- Expenses
- $381,747
- Assets (EOY)
- $208,628
-
2016 · 990
- Revenue
- $270,308
- Expenses
- $248,754
- Assets (EOY)
- $176,428
-
2015 · 990-EZ
- Revenue
- $187,545
- Expenses
- $149,044
- Assets (EOY)
- $154,874
-
2014 · 990-EZ
- Revenue
- $144,599
- Expenses
- $140,634
- Assets (EOY)
- $116,647
-
2013 · 990-EZ
- Revenue
- $104,960
- Expenses
- $92,844
- Assets (EOY)
- $112,408
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
$60,000
2022 ADAPTIVE SUMMER SPORTS PROGRAMMING EXPENSES
-
2023 TO SUPPORT COMMUNITY EVENT
-
2022 COMMUNITY ENRICHMENT
-
2024 TO SUPPORT COMMUNITY EVENT
-
2023 COMMUITY ENRICHMENT
-
DONOR ADVISED CHARITABLE GIVING
$26,500
2024 HUMAN SERVICES
-
2024 ADAPTIVE SPORTS
-
$20,045
2024 GENERAL OPERATING GRANT
-
$15,000
2022 Disabled athletes
-
2024 GENERAL SUPPORT
The 10 largest by cash amount. The API serves every itemized grant.
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.