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Jimmy Miller Memorial Foundation

EIN 20-1702191 · Manhattan Beach, CA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong92 out of 100GovernanceStrong91 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE MISSION OF THE FOUNDATION IS TO HELP THE HEALING OF MENTAL AND PHYSICAL ILLNESS THROUGH SURFING AND OCEAN RELATED ACTIVITIES. THE FOUNDATION ALSO PROMOTES GENERAL OCEAN AND SURFING AWARENESS THROUGH RECREATIONAL, EDUCATIONAL AND MENTORING PROGRAMS TO UNDERPRIVELEDGED PEOPLE.

Income
$601,576
Spending
$593,689
Spent on programs
71%
Reserves
12.5 months of spending
Largest source of income
donations and private grants, 94%
Employees
0
Volunteers
550
Highest pay
$96,000, ceo

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 92 out of 100. Higher than 72% of charities in its peer group (environment, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover 12.5 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    12 of 15

    Income exceeded spending by 1% of income.

  • Income trend

    10 of 15

    Income fell 7% on the year before.

  • Spending floor

    15 of 15

    71% of spending went to programs and raising each dollar of donations cost 24 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 91 out of 100. Higher than 71% of charities in its peer group (environment, $250k to $1m).

  • Independent board

    25 of 25

    14 of 14 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (4)
  1. $138,888 spent. THE WOUNDED WARRIOR PROGRAM HAS HELPED THE USMC WOUNDED WARRIOR BATTALION WEST AND 29 PALMS SINCE 2007. THE PROGRAM HAS HELPED HUNDREDS OF SOLDIERS AND VETERANS THAT DEAL WITH POST TRAUMATIC STRESS DISORDERS AND OTHER PHYSICAL AND MENTAL CONDITIONS THROUGH SURFING AND OCEAN RELATED ACTIVITIES IN ADDITION TO GROUP THERAPY SESSIONS. ADDITIONAL PROGRAM AIMS ARE PERCEIVED SELF-EFFICACY, PATIENT ADVOCACY AND THE PROCESS OF RECOVERY.
  2. $101,605 spent. THE FOUNDATION HELPS AT-RISK YOUTH THAT HAVE HAD TO OVERCOME PHYSICAL, SEXUAL AND/OR EMOTIONAL TRAUMA. THE FOUNDATIONS PROGRAM ASSIST THE YOUTH GAIN SELF-EFFICACY AND BUILD SELF-CONFIDENCE THROUGH SURFING AND OCEAN RELATED ACTIVITIES IN ADDITION TO GROUP THERAPY SESSIONS.
  3. $97,541 spent. THE FOUNDATION HELPED MEN AND WOMEN VETERANS IN THE LOS ANGELES AREA WITH THE HEALING OF MENTAL AND PHYSICAL ILLNESS THROUGH SURFING AND OCEAN RELATED ACTIVITIES. THE FOUNDATION ALSO PROMOTES GENERAL OCEAN AND SURFING AWARENESS THROUGH RECREATIONAL, EDUCATIONAL AND MENTORING PROGRAMS.
  4. $85,349 spent. THE FOUNDATION HELPED MEN AND WOMEN IN THE HEALTCARE AND FIRST RESPONDER FIELD DEAL WITH THE MENTAL HEALTH ISSUES OF POST TRAUMATIC STRESS DISSORDER, DEPRESSION, SUICIDAL IDEATION AND OTHER MENTAL AND EMOTIONAL ISSUES BY IMPLEMENTION THE OCEAN THERAPY PROGRAM.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since December 2004.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.