Memes are an equal opportunity medium for jokes. You can extract a singular moment from a serious interview and create a hilarious meme that captures the entire internet's imagination. Or, a meme could come from a movie or television series that's already designed to be comedic. It really just depends on the intentions of the person that creates the meme.
However, even though any subject can become a meme, few intellectual properties have been consistently mined for memes like Spongebob Squarepants. The ubiquity of Spongebob memes is enough to make an outside observer question if the show was designed as means to generate gifs and funny screenshots for the internet's consumption.
In the video linked above, the YouTube page Binging with Babish takes the Spongebob meme to a whole new level by creating edible "pretty patties" inspired by a classic episode of the Nicktoon. The video is worth a watch, even if you're only marginally aware of Spongebob.