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Surfing Heritage Foundation

EIN 33-0934459 · San Clemente, CA

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

LegitimacyPassesRegistration and standingFinancial healthStrong100 out of 100GovernanceGood76 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE 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.

Income
$860,157
Spending
$700,121
Spent on programs
82%
Reserves
55.1 months of spending
Largest source of income
donations and private grants, 89%
Employees
6
Highest pay
$93,333, fmr exec dir

Source: Form 990 for the year ending March 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 100 out of 100. Higher than 88% of charities in its peer group (arts and culture, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover 55.1 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 19% of income.

  • Income trend

    15 of 15

    Income rose 101% on the year before.

  • Spending floor

    15 of 15

    82% of spending went to programs and raising each dollar of donations cost 6 cents.

Source: Form 990 for the year ending March 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 76 out of 100. Higher than 57% of charities in its peer group (arts and culture, $250k to $1m).

  • Independent board

    25 of 25

    16 of 16 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no 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 March 31, 2025, 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 (1)
  1. $575,417 spent. THE 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. THE 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.

Source: Form 990 for the year ending March 31, 2025, 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 October 13, 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 October 13, 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 October 13, 2026.

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

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

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

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

    Recognized by the IRS since June 2001.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 21, 2026.

  7. Could it be confused with another charity? Worth knowing.

    A much larger organization has a similar name: Heritage Foundation (Washington, DC), EIN 23-7327730. If that is the one you meant, check the EIN before giving.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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.