Nonprofit · EIN 81-2823830
CHANGING TIDES FOUNDATION
Tax-exempt · ENCINITAS, CA 92024
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $226,635 | $316,927 | -$90,292 | $129,401 | $596 | $128,805 |
| December 31, 2023 | 990 | $356,708 | $292,599 | $64,109 | $298,455 | $0 | $298,455 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $225,930
- of which government grants
- $15,337
- Program service revenue
- $0
- Investment income
- $0
- Net income from fundraising events
- $705
- Other revenue
- $705
Expenses
- Grants and similar amounts paid
- $256,035
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $625
- Occupancy
- $5,148
- Travel
- $4,287
- Program services (functional)
- $273,618
- Management and general (functional)
- $43,309
Balance sheet and other
- Total assets, start of year
- $298,455
- Total assets, end of year
- $129,401
- Total liabilities, end of year
- $596
- Net assets, end of year
- $128,805
- Gross receipts
- $226,735
- Employees
- 0
- Volunteers
- 40
- Year formed
- 2016
- State of legal domicile
- CA
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 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BECKY MENDOZA | Chairman Trustee or director, Officer | 2 | $0 |
| Samuel Bennett | Secretary Trustee or director, Officer | 1.5 | $0 |
| Su Chuen Foo | Treasurer Trustee or director, Officer | 1.5 | $0 |
| Leah Dawson | Director Trustee or director | 1.5 | $0 |
| Anna Santoro | Director Trustee or director | 1.5 | $0 |
| Megan Easley | Director Trustee or director | 1.5 | $0 |
| Carolyn Saunders | Director Trustee or director | 1.5 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BECKY MENDOZA | CHAIRMAN Trustee or director, Officer | 3 | $0 |
| SAMUEL BENNETT | SECRETARY Trustee or director, Officer | 2 | $0 |
| MARISSA MYER | TREASURER Trustee or director, Officer | 1 | $0 |
| LEAH DAWSON | DIRECTOR Trustee or director | 1 | $0 |
| ANNA SANTORO | DIRECTOR Trustee or director | 1 | $0 |
| ELIZABETH CLARK | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1345 ENCINITAS BLVD PMB 541, ENCINITAS, CA 92024-2845
- Principal officer (990 for 2024)
- BECKY MENDOZA, 1345 ENCINITAS BLVD PMB 541, ENCINITAS, CA 920242845
- Signed the 990
- BECKY MENDOZA, Chairman
- Phone
- (305) 562-7896
- Website
- changingtidesfoundation.org
- Return prepared by
- SPIEGEL LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 81-2823830 or by the name CHANGING TIDES FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Empower women to protect the planet by encouraging individual action to create collective change for equity, justice and a healthier future.
Program accomplishments
- Grantmaking for charitable and educational purposes that support the organization's mission. Grants are made to eligible domestic and foreign organizations for these philanthropic purposes.Expenses $256,035 · grants $256,035
- Women's Outreach Mentorship Program (WOMP) empowers underserved teen girls through a unique combination of mentorship, surfing, and education. The program addresses barriers to ocean access caused by economic and social inequality, even in coastal communities. Each participant is paired with an adult mentor and engages in weekly surf sessions led by trained instructors. Sessions begin with guest-led discussions on topics such as ocean safety, menstrual health, body positivity, and surf therapy. WOMP fosters confidence, community, and a lasting connection to the ocean, while promoting inclusivity and leadership among young women.Expenses $17,583
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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 81-2823830
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- International, foreign affairs and national security (Q33)
- Assets (IRS master file)
- $129,401
- Income (IRS master file)
- $226,735
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $226,635 | $316,927 | $129,401 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $356,708 | $292,599 | $298,455 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $225,233 | $240,330 | $234,433 | IRS |
| 990 | April 2022 | – | – | – | IRS |
| 990-T | April 2022 | – | – | – | IRS |
| 990-EZ | April 2021 | – | – | – | IRS |
| 990-T | April 2021 | – | – | – | IRS |
| 990-EZ | April 2019 | – | – | – | IRS |
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 81-2823830).
Questions about CHANGING TIDES FOUNDATION
- What is the EIN of CHANGING TIDES FOUNDATION?
- The employer identification number (EIN) of CHANGING TIDES FOUNDATION is 81-2823830.
- Is CHANGING TIDES FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to CHANGING TIDES FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CHANGING TIDES FOUNDATION 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 CHANGING TIDES FOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CHANGING TIDES FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of CHANGING TIDES FOUNDATION?
- The 990 for the year ended December 31, 2024 names BECKY MENDOZA.
- Who are the officers and directors of CHANGING TIDES FOUNDATION?
- The 990 for the year ended December 31, 2024 lists 7 people; 0 received compensation from the organization.
- How much revenue does CHANGING TIDES FOUNDATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $226,635, expenses of $316,927 and total assets of $129,401 at year end.
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All nonprofits in ENCINITAS · California · International, foreign affairs and national security