Healing others and ourselves, one wave at a time.

aka JMMF   |   Manhattan Beach, CA   |
GuideStar Charity Check


EIN: 20-1702191


Through recreational, educational and mentoring programs, the Jimmy Miller Memorial Foundation brings together surfers, educators, therapists, lifeguards and friends to help people affected by mental and physical illness and injury feel the joy and healing power of the ocean and surfing. Our mission is to carry on the legacy of Jim's pure love of surfing by showing the ocean's power to heal.

Notes from the nonprofit

Our vision and mission is simple: Help as many people and population groups as our resources allow to heal through Ocean Therapy. We focus our limited resources on programming that directly benefits our participants and try to minimize the administrative overhead and resources that other, larger organizations have staff to dedicate to.

Ruling year info


Chief Executive Officer

Andy Dellenbach

Main address

2711 N. Sepulveda Blvd. #331

Manhattan Beach, CA 90266 USA

Show more contact info



Subject area info


Mental health care

Water sports

Youth organizing

Population served info

Children and youth

Military personnel


NTEE code info

Mental Health Treatment (F30)

Swimming, Water Recreation (N67)

Youth Development Programs (O50)

Programs and results

What we aim to solve

SOURCE: Self-reported by organization

The JMMF offers a unique alternative therapy called Ocean Therapy that combines group talk therapy led by licensed therapists with recreational therapy centered on ocean activities, specifically surfing. We work with a variety of population groups that have suffered from trauma and are experiencing mental, emotional and physical illnes including anxiety, depression, PTSD (post traumatic stress), TBI (traumatic brain injury) and suicidal ideation. We work with inner-city, at risk/at promise children (largely in the foster care system that have been physically, emotionally and mentally abused, exposed to gang violence, domestic abuse and homelessness. We also work with veterans from all branches of the military, the alcoholic/addition communities, mass trauma victims (shootings) and now healthcare workers that have suffered from trauma while providing care to COVID patients in the ICU. These populations suffer from illnesses that often lead to higher rates of suicide.

Our programs

SOURCE: Self-reported by organization

What are the organization's current programs, how do they measure success, and who do the programs serve?

Military/Veterans Ocean Therapy Program

The Jimmy Miller Foundation currently serves Marines of the Wounded Warrior Battalions at Camp Pendleton with unique, year-round Ocean Therapy sessions. Held on base at Camp Pendleton, the Ocean Therapy sessions provide the Marines with an opportunity to learn to surf in a supportive environment, while focusing on the therapeutic benefits of the ocean, the sport of surfing and the supportive community surrounding the surf culture.
Other aims of the program through occupational therapist led discussion sessions are increased perceived self-efficacy, patient advocacy and the process of recovery. Through the Ocean Therapy program, the Marines are first taught the basics of surfing on-land and then learn to surf with a personalized surf instructor in the water. The sport is adapted to meet any and all limiting physical and/or emotional challenges, so that every participant is successful. The supportive environment coupled with the resilience and physical aptitude of the Marines, lends itself to some of the most miraculous novice surfing skills ever witnessed.
Some of the common responses from the Marines include, “This is the best day I’ve had since my injury”, “This [surfing] is curing my PTSD”, and “Surfing saved my life”. Sessions occur twice per month on base at Camp Pendleton.

Population(s) Served
Military personnel

The Jimmy Miller Foundation provides a unique Ocean Therapy experience for youth labeled At-Risk in the Los Angeles area. The Ocean Therapy sessions provide individual surfing instruction, while building self-efficacy and self-confidence in the participants through group-based discussion sessions led by a certified clinical psychology therapist. The unique volunteer community created through the JMMF also supports the therapeutic experience for each participant. The youth who attend Ocean Therapy sessions have had a variety of challenges in their lives, some of which include physical, sexual and/or emotional abuse.

The participating organizations include: Hollygrove; Uplift Family Services; Hillsides of Pasadena; Children’s Institute; Hathaway-Sycamores Child and Family Services; Happy Trails Children’s Foundation; Walk With Sally; DiDi Hirsch and Just Keep Living.

Each of these organizations are dedicated to creating enriched, successful and supported lives for the community they serve, and have endorsed the JMMF Ocean Therapy sessions as one of their most successful programs. Sessions are held on the beach at Rosecrans Ave in Manhattan Beach. Please see the Ocean Therapy section for further details and Ocean Therapy dates.

Population(s) Served
Children and youth

JMMF launched our newest Ocean Therapy program geared toward helping Healthcare Workers who have suffered trauma-related illness, PTSD, anxiety, depression and suicidal ideation as a result of the extreme conditions and care they have been subjected to during the COVID-19 pandemic. We recognized that these healthcare heroes suffered from similar circumstances and environments as our military faces in combat, and that they needed a dedicated program to assist them in processing their illness.

Population(s) Served
People with diseases and illnesses
Substance abusers

Where we work


Heart & Soul of the City 2009

Manhattan Beach Chamber of Commerce

Philanthropy of the Year 2010

Bank of Manhattan

Unique Service Award for Ocean Therapy Surf Session 2008

United States Marine Corps

Our Sustainable Development Goals

SOURCE: Self-reported by organization

Learn more about Sustainable Development Goals.

Goals & Strategy

SOURCE: Self-reported by organization

Learn about the organization's key goals, strategies, capabilities, and progress.

Charting impact

Four powerful questions that require reflection about what really matters - results.

The aim of our Ocean Therapy Program is to enhance the participant’s self-efficacy, provide him/her with a sense of achievement and accomplishment and instill a hope for a brighter future. Additionally, surfing is a physical activity that builds strength, balance and skill. We also endeavor to help make participants proficient in their ocean safety awareness, as well as inspire board sport skill acquisition for continued independent participation as a healthy form of exercise and an alternative to their addictive behaviors. As a further benefit, Ocean Therapy also provides a common activity for families to participate in together and serves as a catalyst to break down the walls that often isolate participants from their family as a result of their past traumatic experiences. Ocean Therapy stresses that by successfully engaging in the activity of surfing and riding waves, participants will increase their self-confidence and belief in their ability to achieve goals in other areas of their life as well.

Ocean Therapy sessions provide group talk therapy led by a licensed therapist coupled with individual surfing instruction. Our unique Ocean Therapy Program brings together therapists, surfing instructors, safety coordinators and volunteers to assist our participants ("athletes") in building self-efficacy and self-confidence through learning how to surf. We begin our Ocean Therapy sessions with a group discussion that everyone participates in, sharing perspectives on a theme or topic introduced by the therapist. We then teach the participants the basics of surfing, ocean awareness and how to recover after falling off the surfboard. After our surfing session, we regroup on the beach and revisit the theme for the day and see how each participants affect and perspectives may have changed after participating in the session.

Our goal is to help as many population groups as possible heal from their trauma-related illness and injuries. We do not charge our participants to attend our Ocean Therapy sessions, and instead rely on foundations, granting agencies, individual donors and fundraising events to fund our Ocean Therapy Program.

Our strategy is to expand the population groups we work with, add locations/venues where we conduct our Ocean Therapy sessions and partner with other organizations and sports to expand the recreational component of our unique alternative therapy.

JMMF’s Ocean Therapy Program is managed by a highly-skilled team of certified professionals and specialized teams trained in dealing with the unique challenges of our populations. We have a wealth of experience in managing and delivering large scale adaptive sports programs geared for the populations we serve.

JMMF literally wrote the manual that is used around the world by over 80 organizations involved in Ocean/Surf Therapy. Developed by Dr. Carly Rogers as part of her doctorate program at USC, we

The program was first implemented in 2005 with four sessions serving underprivileged and abused children in Los Angeles. The results were beyond remarkable. As one clinician stated, “These children have experienced such trauma that there are no positive memories for them to refer to. You have created positive memories for them that will serve them for a lifetime. You have inspired the very core of who they are and what they can accomplish”.

In 2006, we expanded the concept of using the Ocean Therapy protocol to help military members returning from conflicts in the Gulf. After numerous conversations with the Pentagon and military brass at Camp Pendleton, the JMMF was invited to conduct a pilot program with the Wounded Warrior Battalion-West (WWB-W). Once again, the positive results of the pilot program were far beyond their expectations. The Command staff of the Wounded Warrior Battalion stated, “The change in affect at the barracks is visceral. The Marines come back from (Ocean Therapy) sessions with actual smiles on their faces. This is something we have not been able to provide through traditional therapy”. Needless to say, we were enthusiastically invited back, and we now conduct, on average, two sessions per month with the Wounded Warriors.

In 2007 we created our Veteran program to reach those whose service may have ended but their experiences still traumatize them. In 2013, to further delineate our population groups and provide a “safe” therapeutic environment, we implemented our first female-only veteran sessions.

Today, we run between 40-60 sessions annually with seven youth non-profits, Camp Pendleton Wounded Warrior Battalion West, GLAVA, and several other veteran non-profits. We have served thousands of participants since our start in 2005.

How we listen

SOURCE: Self-reported by organization

Seeking feedback from people served makes programs more responsive and effective. Here’s how this organization is listening.

done We demonstrated a willingness to learn more by reviewing resources about feedback practice.
done We shared information about our current feedback practices.
  • How is your organization using feedback from the people you serve?

    To identify and remedy poor client service experiences, To identify bright spots and enhance positive service experiences, To make fundamental changes to our programs and/or operations, To inform the development of new programs/projects, To identify where we are less inclusive or equitable across demographic groups, To strengthen relationships with the people we serve, To understand people's needs and how we can help them achieve their goals

  • Which of the following feedback practices does your organization routinely carry out?

    We collect feedback from the people we serve at least annually, We take steps to get feedback from marginalized or under-represented people, We aim to collect feedback from as many people we serve as possible, We take steps to ensure people feel comfortable being honest with us, We look for patterns in feedback based on demographics (e.g., race, age, gender, etc.), We look for patterns in feedback based on people’s interactions with us (e.g., site, frequency of service, etc.), We engage the people who provide feedback in looking for ways we can improve in response, We act on the feedback we receive, We tell the people who gave us feedback how we acted on their feedback, We ask the people who gave us feedback how well they think we responded

  • What challenges does the organization face when collecting feedback?

    It is difficult to get the people we serve to respond to requests for feedback


Fiscal year: Jan 01 - Dec 31

Revenue vs. expenses:  breakdown

SOURCE: IRS Form 990 info
Note: When component data are not available, the graph displays the total Revenue and/or Expense values.

Liquidity in 2022 info

SOURCE: IRS Form 990


Average of 0.31 over 10 years

Months of cash in 2022 info

SOURCE: IRS Form 990


Average of 6.8 over 10 years

Fringe rate in 2022 info

SOURCE: IRS Form 990


Average of 0% over 10 years

Funding sources info

Source: IRS Form 990

Assets & liabilities info

Source: IRS Form 990

Financial data

SOURCE: IRS Form 990


Revenue & expenses

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

Fiscal year ending: cloud_download Download Data


Balance sheet

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

The balance sheet gives a snapshot of the financial health of an organization at a particular point in time. An organization's total assets should generally exceed its total liabilities, or it cannot survive long, but the types of assets and liabilities must also be considered. For instance, an organization's current assets (cash, receivables, securities, etc.) should be sufficient to cover its current liabilities (payables, deferred revenue, current year loan, and note payments). Otherwise, the organization may face solvency problems. On the other hand, an organization whose cash and equivalents greatly exceed its current liabilities might not be putting its money to best use.

Fiscal year ending: cloud_download Download Data


Financial trends analysis Glossary & formula definitions

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

This snapshot of JIMMY MILLER MEMORIAL FOUNDATION’s financial trends applies Nonprofit Finance Fund® analysis to data hosted by GuideStar. While it highlights the data that matter most, remember that context is key – numbers only tell part of any story.

Created in partnership with

Business model indicators

Profitability info 2018 2019 2020 2021 2022
Unrestricted surplus (deficit) before depreciation $69,025 -$60,684 $94,829 $91,589 $87,228
As % of expenses 26.6% -24.2% 75.4% 45.5% 27.6%
Unrestricted surplus (deficit) after depreciation $69,025 -$60,684 $94,829 $91,589 $87,228
As % of expenses 26.6% -24.2% 75.4% 45.5% 27.6%
Revenue composition info
Total revenue (unrestricted & restricted) $328,932 $189,909 $220,668 $292,828 $403,557
Total revenue, % change over prior year 0.0% -42.3% 16.2% 32.7% 37.8%
Program services revenue 0.0% 0.0% 0.0% 0.0% 0.0%
Membership dues 0.0% 0.0% 0.0% 0.0% 0.0%
Investment income 1.0% 3.7% 2.5% 1.9% 1.8%
Government grants 0.0% 0.0% 0.0% 5.1% 0.0%
All other grants and contributions 99.0% 95.3% 94.7% 88.1% 94.4%
Other revenue 0.0% 0.9% 2.8% 4.8% 3.8%
Expense composition info
Total expenses before depreciation $259,907 $250,593 $125,839 $201,239 $316,329
Total expenses, % change over prior year 0.0% -3.6% -49.8% 59.9% 57.2%
Personnel 0.0% 2.4% 12.0% 0.0% 0.0%
Professional fees 17.3% 31.3% 2.1% 3.4% 3.2%
Occupancy 0.0% 0.0% 0.0% 0.0% 0.0%
Interest 0.0% 0.0% 0.0% 0.0% 0.0%
Pass-through 0.2% 0.9% 0.0% 0.0% 0.7%
All other expenses 82.5% 65.4% 85.9% 96.6% 96.1%
Full cost components (estimated) info 2018 2019 2020 2021 2022
Total expenses (after depreciation) $259,907 $250,593 $125,839 $201,239 $316,329
One month of savings $21,659 $20,883 $10,487 $16,770 $26,361
Debt principal payment $0 $0 $0 $0 $0
Fixed asset additions $0 $0 $0 $0 $0
Total full costs (estimated) $281,566 $271,476 $136,326 $218,009 $342,690

Capital structure indicators

Liquidity info 2018 2019 2020 2021 2022
Months of cash 8.1 3.0 13.4 12.3 9.2
Months of cash and investments 12.5 10.0 28.7 23.5 18.7
Months of estimated liquid unrestricted net assets 12.9 10.5 29.9 24.1 18.7
Balance sheet composition info 2018 2019 2020 2021 2022
Cash $175,271 $62,539 $140,073 $206,206 $243,205
Investments $95,682 $146,169 $161,338 $187,104 $248,750
Receivables $0 $0 $0 $0 $0
Gross land, buildings, equipment (LBE) $0 $0 $0 $0 $0
Accumulated depreciation (as a % of LBE) 0.0% 0.0% 0.0% 0.0% 0.0%
Liabilities (as a % of assets) 0.0% 0.0% 0.0% 0.0% 0.0%
Unrestricted net assets $278,993 $218,309 $313,138 $404,727 $491,955
Temporarily restricted net assets $0 N/A N/A N/A N/A
Permanently restricted net assets $0 N/A N/A N/A N/A
Total restricted net assets $0 $0 $0 $0 $0
Total net assets $278,993 $218,309 $313,138 $404,727 $491,955

Key data checks

Key data checks info 2018 2019 2020 2021 2022
Material data errors No No No No No


The people, governance practices, and partners that make the organization tick.

Form 1023/1024 is not available for this organization

Chief Executive Officer

Andy Dellenbach

Andy is the first-ever Chief Executive Officer of the Jimmy Miller Memorial Foundation, focused on long term vision, strategy, program development and fundraising for JMMF. Outside of JMMF, Andy has a solar company that assists homeowners to transition to clean, renewable energy as well as an independent consulting company (Delco) guiding businesses in the sales and marketing front. Before starting Delco, Andy was a co-founder of Mind Over Eye Inc., a successful content creation studio that he sold to Source Interlink Media in 2011. Prior to forming Mind Over Eye, Andy managed advertising sales for various magazines and brands for Petersen Publishing including the Latin America territory for Skin Diver (scuba diving), the Action Sports Group (Surfer, Snowboarder, Skateboarder, Powder and Bike) and the NBC-televised action sports festival, the Gravity Games.

Number of employees

Source: IRS Form 990


Officers, directors, trustees, and key employees

SOURCE: IRS Form 990

Show data for fiscal year
Compensation data
Download up to 5 most recent years of officer and director compensation data for this organization

There are no highest paid employees recorded for this organization.


Board of directors
as of 11/17/2023
SOURCE: Self-reported by organization
Board of directors data
Download the most recent year of board of directors data for this organization
Board co-chair

Jeff Miller

Board co-chair

Mr. Jeff Miller

Jeff Miller

Owner, Scale My Studio

Nancy Miller

Co-founder JMMF

Brent Broza

Brent Broza Photography

Mark Gerold

Associate, AON Insurance Agency

Chris Brown

Executive Director/Owner, Camp Surf

Kevin Barry

Restaurant Owner, Los Angeles County Lifeguard

David Peters

Co-founder, Regency Affiliates

Roger Laverty

Debbie Goldberg

Owner, co-founder, Chief Marketing Officer of Fresh Brothers Pizza

John Kim

COO of Vision to Learn, County Lifeguard

Tome Baldocchi


Aaron Osten

Partner/Attorney, Greene Broilette & Wheeler LLC

Board leadership practices

SOURCE: Self-reported by organization

GuideStar worked with BoardSource, the national leader in nonprofit board leadership and governance, to create this section.

  • Board orientation and education
    Does the board conduct a formal orientation for new board members and require all board members to sign a written agreement regarding their roles, responsibilities, and expectations? Yes
  • CEO oversight
    Has the board conducted a formal, written assessment of the chief executive within the past year ? No
  • Ethics and transparency
    Have the board and senior staff reviewed the conflict-of-interest policy and completed and signed disclosure statements in the past year? Yes
  • Board composition
    Does the board ensure an inclusive board member recruitment process that results in diversity of thought and leadership? Yes
  • Board performance
    Has the board conducted a formal, written self-assessment of its performance within the past three years? No

Organizational demographics

SOURCE: Self-reported; last updated 2/10/2022

Who works and leads organizations that serve our diverse communities? Candid partnered with CHANGE Philanthropy on this demographic section.


The organization's leader identifies as:

Race & ethnicity
Gender identity
Male, Not transgender
Sexual orientation
Heterosexual or Straight
Disability status
Person without a disability

Race & ethnicity

Gender identity

Transgender Identity

Sexual orientation