Nonprofit · EIN 86-1492072
SURFING MOMS
Tax-exempt · KAILUA, HI 96734
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $51,407 | $68,599 | -$17,192 | $49,367 | – | $49,367 |
| December 31, 2024 | 990-EZ | $78,506 | $64,397 | $14,109 | $66,559 | – | $66,559 |
| December 31, 2023 | 990-EZ | $57,017 | $28,255 | $28,762 | $52,450 | – | $52,450 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $40,600
- Program service revenue
- $12,451
- Net income from sales of inventory
- -$1,644
Expenses
- Benefits paid to members
- $225
- Compensation of officers, directors and key employees
- $30,349
- Salaries, compensation and benefits (total)
- $30,349
- Professional fees and payments to contractors
- $30,486
- Other expenses
- $7,539
- Program services (functional)
- $33,334
Balance sheet and other
- Total assets, start of year
- $66,559
- Total assets, end of year
- $49,367
- Total liabilities, end of year
- –
- Net assets, end of year
- $49,367
- Cash, savings and investments
- $47,267
- Gross receipts
- $55,330
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Terry Kush | Former ED | 20 | $23,438 |
| Lantana Hoke | Executive Dir. | 20 | $6,911 |
| Elizabeth Madin | Pres./Founder | 4 | $0 |
| Amanda Renschler | Vice President | 1 | $0 |
| Holly Hoffman | Dir./Former Sec | 1 | $0 |
| Allison Skillbred | Secretary | 1 | $0 |
| Elizabeth Leytem | Treasurer | 1 | $0 |
| Brian Smith | F.C. Chair | 0.5 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Candace Stalder | Communications | 3 | $10,200 |
| Elizabeth Madin | Pres./Founder | 5 | $0 |
| Amanda Renschler | Vice President | 4 | $0 |
| Holly Hoffman | Secretary | 1 | $0 |
| Alaina Condon | Treasurer | 2 | $0 |
990-EZ for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Elizabeth Madin | President | 10 | $0 |
| Amanda Renschler | Vice President | 2 | $0 |
| Holly Hoffman | Secretary | 2 | $0 |
| Alaina Condon | Treasurer | 2 | $0 |
| Candace Stalder | Communications | 40 | $0 |
| Amelia Borofsky | Former VP | 3 | $0 |
| KC Lostetter | Former Sec. | 4 | $0 |
| Mei-Li Restani | Former Mbrship. | 4 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 265, KAILUA, HI 96734-0265
- In care of
- % ELIZABETH MADIN
- Mailing address (990-N for 2022)
- 142 Haokea Drive, Kailua HI 96734
- Principal officer (990-N for 2022)
- Elizabeth Madin, 142 Haokea Drive, Kailua HI 96734
- Signed the 990-EZ
- Elizabeth Leytem, Treasurer
- Phone
- (703) 980-4815
- Website
- https://surfingmoms.org/
- Return prepared by
- NATALIE J IWASA CPA INC
Mission
Committed to maternal and family health, Surfing Moms cultivates connection and local community systems of support in diverse communities.
Program accomplishments
- NOTE: Program 1 and 2 are tied closely together, but Program 2 is a subset of Program 1.Program 1 Surf SwapSurf Swap is Surfing Moms core community program designed to provide accessible surf opportunities and peer support for mothers. In 2025, Surf Swap served approximately 230 members across 24 locations. The program facilitated regular meetups in which participants shared childcare responsibilities (swap model) to enable time in the water, fostering physical wellness, social connection, and mental health benefits.The objective of Surf Swap during this reporting period was to expand participation and geographic reach while maintaining consistent, community-led programming. The long-term goal is to build a sustainable, nationwide network of Surfing Moms chapters that increase access to the ocean and support maternal well-being through surfing and community connection.Participant numbers are based on reasonable estimates where exact attendance records were not available.________________________________________Program 2 Beyond the SwapBeyond the Swap is a skills-building and progression program designed to deepen participants engagement with surfing and ocean-based wellness. In 2025, the program served approximately 15 members across 4 locations through structured sessions focused on surf skills, confidence-building, and ocean safety.The objective during this reporting period was to pilot and refine program offerings that support skill progression beyond introductory participation. The long-term goal is to develop a scalable program that increases retention, builds leadership within the community, and expands access to more advanced surf experiences for mothers.Participant numbers are based on reasonable estimates where exact attendance records were not available.Expenses $33,334
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 86-1492072
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P40)
- Assets (IRS master file)
- $49,367
- Income (IRS master file)
- $55,330
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $51,407 | $68,599 | $49,367 | XML |
| 990-EZ | December 2024 | $78,506 | $64,397 | $66,559 | IRS |
| 990-EZ | December 2023 | $57,017 | $28,255 | $52,450 | XML |
| 990-N for 2022 Officer: Elizabeth Madin | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 86-1492072).
Questions about SURFING MOMS
- What is the EIN of SURFING MOMS?
- The employer identification number (EIN) of SURFING MOMS is 86-1492072.
- Is SURFING MOMS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to SURFING MOMS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SURFING MOMS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SURFING MOMS due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SURFING MOMS last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of SURFING MOMS?
- The 990-N for 2022 names Elizabeth Madin.
- Who are the officers and directors of SURFING MOMS?
- The 990-EZ for the year ended December 31, 2025 lists 8 people; 2 received compensation from the organization, the highest $23,438 (Terry Kush, Former ED).
- How much revenue does SURFING MOMS have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $51,407, expenses of $68,599 and total assets of $49,367 at year end.
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