<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-01-24T02:07:14-00:00</ReturnTs>
    <TaxPeriodEndDt>2023-03-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>931474593</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Miller CPA Group PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>450 S Melrose Dr</AddressLine1Txt>
        <CityNm>Vista</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92081</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>141850033</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SURFAID INTERNATIONAL USA</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% MARK SEASHOLES</InCareOfNm>
      <BusinessNameControlTxt>SURF</BusinessNameControlTxt>
      <PhoneNum>5126661022</PhoneNum>
      <USAddress>
        <AddressLine1Txt>23823 MALIBU ROAD STE STE 50-207</AddressLine1Txt>
        <CityNm>MALIBU</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90265</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MARK SEASHOLES</PersonNm>
      <PersonTitleTxt>DIRECTOR</PersonTitleTxt>
      <PhoneNum>5126661022</PhoneNum>
      <SignatureDt>2024-01-24</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>MARK</PersonFirstNm>
        <PersonLastNm>SEASHOLES</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Alana Tamara Miller</PreparerPersonNm>
      <PTIN>P01584147</PTIN>
      <PhoneNum>6193232864</PhoneNum>
      <PreparationDt>2024-01-24</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990 documentId="990" softwareId="22015461" softwareVersionNum="22.0.1.0">
      <AddressChangeInd>X</AddressChangeInd>
      <PrincipalOfficerNm>MARK SEASHOLES</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>23823 MALIBU ROAD STE 50-207</AddressLine1Txt>
        <CityNm>MALIBU</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90265</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>404285</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.SURFAID.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2002</FormationYr>
      <LegalDomicileStateCd>CA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO IMPROVE THE HEALTH, WELL BEING AND SELF RELIANCE OF PEOPLE LIVING IN ISOLATED REGIONS CONNECTED TO US THROUGH SURFING.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>9</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>9</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>2</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>529067</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>403768</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>-71542</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>-149741</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>457525</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>254027</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>165051</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>137770</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>99490</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>270180</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>221490</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>435231</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>359260</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>22294</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-105233</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>404471</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>263743</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>32198</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>45884</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>372273</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>217859</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>THE MISSION OF SURFAID INTERNATIONAL, USA, A NON PROFIT HUMANITARIAN ORGANIZATION, IS TO IMPROVE THE HEALTH, WELL BEING AND SELF RELIANCE OF PEOPLE LIVING IN ISOLATED REGIONS CONNECTED TO US THROUGH SURFING.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>200489</ExpenseAmt>
      <Desc>SURFAID IS A NON PROFIT NGO HUMANITARIAN AID ORGANIZATION WITH OFFICES IN THE USA, INDONESIA, AUSTRALIA AND NEW ZEALAND. ITS MISSION IS TO IMPROVE HEALTH, WELL BEING AND SELF RELIANCE OF PEOPLE LIVING IN ISOLATED REGIONS CONNECTED TO US THROUGH SURFING. SURFAID RAISES FUNDS TO SUPPORT EDUCATION AND HUMAN HEALTH RELATED SERVICES PROVIDED FREE OF CHARGE TO INDIGENOUS PEOPLES IN DEVELOPING NATIONS, WHO LIVE IN AREAS WHERE INFECTIOUS MALARIA IS PREVALENT IN ITS PROXIMITY TO SURFING AREAS.</Desc>
      <TotalProgramServiceExpensesAmt>200489</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="990A">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="990B">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd>false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="990D">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="990D">true</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="990D">true</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="990G">true</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>2</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>9</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>9</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>false</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <OwnWebsiteInd>X</OwnWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>THOMAS FASUILLO</PersonNm>
        <PhoneNum>5126661022</PhoneNum>
        <USAddress>
          <AddressLine1Txt>23823 Malibu Road Suite 50-207</AddressLine1Txt>
          <CityNm>MALIBU</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90265</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>BAHARA STAPLEBERG</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>040.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>105000</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOSH HARPER</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>001.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DR RICK PETERS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>001.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PAUL RIEHLE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>001.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>STUART GASNER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>001.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARK SEASHOLES</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>001.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRAD HALL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>001.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SKYE D'ALMEIDA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>001.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BEN NOTT</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>001.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MIKE REILLY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>001.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>105000</TotalReportableCompFromOrgAmt>
      <IndivRcvdGreaterThan100KCnt>1</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <FundraisingAmt>342959</FundraisingAmt>
      <AllOtherContributionsAmt>60809</AllOtherContributionsAmt>
      <TotalContributionsAmt>403768</TotalContributionsAmt>
      <ContriRptFundraisingEventAmt>342959</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>150258</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>-150258</TotalRevenueColumnAmt>
        <ExclusionAmt>-150258</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>517</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>517</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>517</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>254027</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>517</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>-150258</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticIndividualsGrp>
      <ForeignGrantsGrp>
        <TotalAmt>0</TotalAmt>
      </ForeignGrantsGrp>
      <BenefitsToMembersGrp>
        <TotalAmt>0</TotalAmt>
      </BenefitsToMembersGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>105000</TotalAmt>
        <ProgramServicesAmt>49350</ProgramServicesAmt>
        <ManagementAndGeneralAmt>13650</ManagementAndGeneralAmt>
        <FundraisingAmt>42000</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <CompDisqualPersonsGrp>
        <TotalAmt>0</TotalAmt>
      </CompDisqualPersonsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>18059</TotalAmt>
        <ProgramServicesAmt>8488</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2347</ManagementAndGeneralAmt>
        <FundraisingAmt>7224</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>0</TotalAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>4282</TotalAmt>
        <ProgramServicesAmt>2012</ProgramServicesAmt>
        <ManagementAndGeneralAmt>557</ManagementAndGeneralAmt>
        <FundraisingAmt>1713</FundraisingAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>10429</TotalAmt>
        <ProgramServicesAmt>4902</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1356</ManagementAndGeneralAmt>
        <FundraisingAmt>4171</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>39690</TotalAmt>
        <ManagementAndGeneralAmt>39690</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesLobbyingGrp>
      <FeesForServicesProfFundraising></FeesForServicesProfFundraising>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>5866</TotalAmt>
        <FundraisingAmt>5866</FundraisingAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>0</TotalAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>12958</TotalAmt>
        <ProgramServicesAmt>786</ProgramServicesAmt>
        <ManagementAndGeneralAmt>482</ManagementAndGeneralAmt>
        <FundraisingAmt>11690</FundraisingAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>4302</TotalAmt>
        <ManagementAndGeneralAmt>430</ManagementAndGeneralAmt>
        <FundraisingAmt>3872</FundraisingAmt>
      </InformationTechnologyGrp>
      <RoyaltiesGrp>
        <TotalAmt>0</TotalAmt>
      </RoyaltiesGrp>
      <OccupancyGrp>
        <TotalAmt>0</TotalAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>1602</TotalAmt>
        <FundraisingAmt>1602</FundraisingAmt>
      </TravelGrp>
      <PymtTravelEntrtnmntPubOfclGrp>
        <TotalAmt>0</TotalAmt>
      </PymtTravelEntrtnmntPubOfclGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>0</TotalAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>0</TotalAmt>
      </InterestGrp>
      <PaymentsToAffiliatesGrp>
        <TotalAmt>134220</TotalAmt>
        <ProgramServicesAmt>134220</ProgramServicesAmt>
      </PaymentsToAffiliatesGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>0</TotalAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>6691</TotalAmt>
        <ProgramServicesAmt>669</ProgramServicesAmt>
        <ManagementAndGeneralAmt>669</ManagementAndGeneralAmt>
        <FundraisingAmt>5353</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>BANK FEES</Desc>
        <TotalAmt>13759</TotalAmt>
        <FundraisingAmt>13759</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MARKETING</Desc>
        <TotalAmt>2240</TotalAmt>
        <FundraisingAmt>2240</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MISCELLANEOUS</Desc>
        <TotalAmt>162</TotalAmt>
        <ProgramServicesAmt>62</ProgramServicesAmt>
        <ManagementAndGeneralAmt>100</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>0</TotalAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>359260</TotalAmt>
        <ProgramServicesAmt>200489</ProgramServicesAmt>
        <ManagementAndGeneralAmt>59281</ManagementAndGeneralAmt>
        <FundraisingAmt>99490</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>253422</BOYAmt>
        <EOYAmt>196242</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>100</BOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>118538</BOYAmt>
        <EOYAmt>60601</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>32411</BOYAmt>
        <EOYAmt>6900</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <TotalAssetsGrp>
        <BOYAmt>404471</BOYAmt>
        <EOYAmt>263743</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>9895</BOYAmt>
        <EOYAmt>38545</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>22303</BOYAmt>
        <EOYAmt>7339</EOYAmt>
      </DeferredRevenueGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>32198</BOYAmt>
        <EOYAmt>45884</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>264273</BOYAmt>
        <EOYAmt>169859</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>108000</BOYAmt>
        <EOYAmt>48000</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>372273</BOYAmt>
        <EOYAmt>217859</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>404471</BOYAmt>
        <EOYAmt>263743</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-105233</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>-49181</PriorPeriodAdjustmentsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
    </IRS990>
    <IRS990ScheduleA documentId="990A" softwareId="22015461" softwareVersionNum="22.0.1.0">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>324940</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>776133</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>453178</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>537293</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>254027</CurrentTaxYearAmt>
        <TotalAmt>2345571</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>324940</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>776133</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>453178</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>537293</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>254027</CurrentTaxYearAmt>
        <TotalAmt>2345571</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <CurrentTaxYearMinus4YearsAmt>25100</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>17539</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10210</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>40853</CurrentTaxYearAmt>
        <TotalAmt>93702</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus4YearsAmt>25100</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>17539</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10210</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>40853</CurrentTaxYearAmt>
        <TotalAmt>93702</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>2251869</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>324940</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>776133</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>453178</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>537293</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>254027</CurrentTaxYearAmt>
        <TotalAmt>2345571</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.96010</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B" softwareId="22015461" softwareVersionNum="22.0.1.0">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="990D" softwareId="22015461" softwareVersionNum="22.0.1.0">
      <InclEscrowCustodialAcctLiabInd>false</InclEscrowCustodialAcctLiabInd>
      <OtherSecuritiesGrp>
        <Desc>Financial derivatives and other financial products</Desc>
      </OtherSecuritiesGrp>
      <OtherSecuritiesGrp>
        <Desc>Closely-held equity interests</Desc>
      </OtherSecuritiesGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Federal income taxes</Desc>
      </OtherLiabilitiesOrgGrp>
      <TotalRevEtcAuditedFinclStmtAmt>254027</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>254027</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>254027</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>359260</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>359260</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>359260</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>X 12B</FormAndLineReferenceDesc>
        <ExplanationTxt>FIN48 FOOTNOTE THE ORGANIZATION FOLLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN FASB ASC 740-10. THE ORGANIZATION RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS OF THE INCOME TAX PROVISION, WHEN APPLICABLE. THERE ARE NO AMOUNTS ACCRUED IN THE FINANCIAL STATEMENTS RELATED TO UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED MARCH 31, 2023.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="990G" softwareId="22015461" softwareVersionNum="22.0.1.0">
      <FundraisingEventInformationGrp>
        <Event1Nm>SURF CUP MALIBU</Event1Nm>
        <GrossReceiptsEvent1Amt>47415</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>47415</CharitableContriEvent1Amt>
        <OtherDirectExpensesEvent1Amt>27974</OtherDirectExpensesEvent1Amt>
        <Event2Nm>SURF RANCH</Event2Nm>
        <GrossReceiptsEvent2Amt>193463</GrossReceiptsEvent2Amt>
        <CharitableContriEvent2Amt>193463</CharitableContriEvent2Amt>
        <OtherDirectExpensesEvent2Amt>73820</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>3</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>102081</GrossReceiptsOtherEventsAmt>
        <CharitableContriOtherEventsAmt>102081</CharitableContriOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>48464</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>342959</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>342959</CharitableContributionsTotAmt>
        <OthDirectExpnssTotalEventsAmt>150258</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>150258</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-150258</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleJ documentId="990J" softwareId="22015461" softwareVersionNum="22.0.1.0">
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RebuttablePresumptionProcInd>false</RebuttablePresumptionProcInd>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="990O" softwareId="22015461" softwareVersionNum="22.0.1.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>BEFORE THE FORM 990 IS FILED, THE DRAFT IS DISTRIBUTED TO THE ENTIRE BOARD. THE BOARD UTILIZES A CHECKLIST TO REVIEW THE FORM 990 FOR A BETTER UNDERSTANDING. A CPA IS AVAILABLE TO ANSWER ANY QUESTIONS. UPON APPROVAL, THE FORM 990 IS FILED IN A TIMELY MANNER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>SURFAID REVIEWS THE CONFLICT OF INTEREST STATEMENTS EACH YEAR UPON SIGNATURE BY BOARD MEMBERS, OFFICERS, ETC. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS1 WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ONCOMPETENT SURVEY INFORMATION IF REASONABLY AVAILABLE, AND THE RESULT OFARMS LENGTH BARGAINING.2 WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS, IF ANY, CONFORM TO SURFAIDS WRITTEN7 POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT OR IMPERMISSIBLE PRIVATE BENEFIT OR IN ANEXCESS BENEFIT TRANSACTION. WHEN CONDUCTING THE PERIODIC REVIEWS SURFAID MAY USE OUTSIDE ADVISORS. IF OUTSIDE EXPERTS ARE USED, THEIR USE SHALL NOT RELIEVE THE BOARD OF ITS RESPONSIBILITY FOR ENSURING PERIODIC REVIEWS ARE CONDUCTED. IF THE DETERMINATION IS MADE OF A POSSIBLE CONFLICT OF INTEREST, THE BOARDSHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION PROCESS FOR TOP OFFICIALTHE BOARD OF DIRECTORS WILL APPROVE AND DOCUMENT COMPENSATION FOR THE EXECUTIVE DIRECTOR BY RESEARCHING AND OBTAINING THE FOLLOWING1 SALARY AND BENEFIT COMPENSATION STUDIES BY INDEPENDENT SOURCES.2 WRITTEN JOB OFFERS FOR POSITIONS AT SIMILAR ORGANIZATIONS.3 DOCUMENTED TELEPHONE CALLS ABOUT SIMILAR POSITIONS AT BOTH NONPROFIT AND FOR PROFIT ORGANIZATIONS.4 INFORMATION OBTAINED FROM THE IRS FORM 990 FILINGS OF SIMILARORGANIZATIONS.COMPENSATION PROCESS FOR OFFICERSCOMPENSATION IS REVIEWED ON AN ANNUAL BASIS BY THE COO OF THEORGANIZATIONS INTERNATIONAL DIVISION. COMPENSATION IS THEN APPROVED BYTHE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON SURFAIDS WEBSITE. MONTHLY FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
