Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
EIN 20-5666260 • 501(c)3 • El Granada, CA
Profile
The big wave group is dedicated to creating an inclusive and interactive community of people and businesses to provide a purposeful and independent life for individuals with developmental disabilities through affordable housing, meaningful employment, and a supportive community.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
Liabilities / Revenue
97th percentile
Higher debt load relative to revenue than 97% of similar nonprofits.
Net Margin
94th percentile
Higher net margin than 94% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
97th percentile
Faster asset growth than 97% of similar nonprofits.
Revenue Growth
5th percentile
Faster revenue growth than 5% of similar nonprofits.
Assets
Up$24,839,244
Up $13,636,671 (+122%) from 2023
Liabilities
Up$17,461,687
Up $12,815,095 (+276%) from 2023
Net Assets
Up$7,377,557
Up $821,576 (+13%) from 2023
Revenue
Down$1,187,584
Down $1,146,856 (-49%) from 2023
Expenses
Up$366,008
Up $210,144 (+135%) from 2023
Net Income
Down$821,576
Down $1,357,000 (-62%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
The big wave project is dedicated to creating an inclusive and interactive community of people and businesses to provide a purposeful and independent life for individuals with developmental disabilities through affordable housing, meaningful employment, and a supportive community.
To provide educational, vocational and affordable housing opportunities to individuals with developmental disabilities.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $9,527,386 | $12,458,016 | ▲ $2,930,630 |
| Savings and Temporary Cash Investments | $406,508 | $11,748,537 | ▲ $11,342,029 |
| Investments in Publicly Traded Securities | $598,134 | $0 | ▼ $598,134 |
| Investments Program Related | $360,000 | $360,000 | → $0 |
| Cash and Non-Interest-Bearing Accounts | $182,076 | $147,241 | ▼ $34,835 |
| Prepaid Expenses and Deferred Charges | $125,000 | $125,000 | → $0 |
| Pledges and Grants Receivable | $3,469 | $450 | ▼ $3,019 |
| Total Assets | $11,202,573 | $24,839,244 | ▲ $13,636,671 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $4,558,173 | $17,368,039 | ▲ $12,809,866 |
| Accounts Payable and Accrued Expenses | $53,972 | $59,348 | ▲ $5,376 |
| Mortgage Notes Payable Secured by Investment Property | $34,447 | $34,300 | ▼ $147 |
| Total Liabilities | $4,646,592 | $17,461,687 | ▲ $12,815,095 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $5,701,911 | $6,924,043 | ▲ $1,222,132 |
| Net Assets With Donor Restrictions | $854,070 | $453,514 | ▼ $400,556 |
| Total Net Assets Fund Balance | $6,555,981 | $7,377,557 | ▲ $821,576 |
| Total Liabilities and Net Assets / Fund Balance | $11,202,573 | $24,839,244 | ▲ $13,636,671 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $8,874,126 | - | $8,874,126 |
| Land | $3,531,997 | - | $3,531,997 |
| Equipment | $51,893 | $13,214 | $65,107 |
| Name | Title |
|---|---|
| Leslie Nordin | President |
| Dayton Nordin | Director |
| Jack Easterbrook | Director |
| Jeff Peck | Director |
| John Hinton | Director |
| Julie Shenkman | Director |
| Kim Gainza | Director |
| Stephen St Marie | Secretary |
| Bill Carlson | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Swenson Builders | Construction | 771 N FIRST ST FIFTH FLOOR, San Jose, CA 95112 | $1,180,633 |
| Architectural Dimensions INC | Construction | 801 IGNACIO VALLEY ROAD SUITE 230, Walnut Creek, CA 94596 | $491,738 |
| Drb & Associates INC | Construction | 220 MONTGOMERY ST SUITE 1830, San Francisco, CA 94104 | $132,009 |
| Architectural Concepts INC | Construction | 3958 FIRST AVE, San Diego, CA 92103 | $106,250 |
| Line Item | Amount |
|---|---|
| Other Expenses | $366,008 |
| Total Fundraising Expense | $75,303 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | $156,978 | $505 | - | $157,483 |
| Advertising | - | - | $74,311 | $74,311 |
| Fees for Services Accounting | - | $53,104 | - | $53,104 |
| Fees for Services Other | $4,738 | $30,881 | - | $35,619 |
| Office Expenses | $19,768 | $366 | $184 | $20,318 |
| Insurance | $10,690 | $1,258 | $629 | $12,577 |
| Depreciation Depletion | $3,950 | - | - | $3,950 |
| All Other Expenses | $3,000 | $353 | $179 | $3,532 |
| Other Expenses | $1,937 | - | - | $1,937 |
| Interest | - | $1,617 | - | $1,617 |
| Fees for Services Legal | - | $1,560 | - | $1,560 |
| Total Functional Expenses | $201,061 | $89,644 | $75,303 | $366,008 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $374,226 |
| Expenses per Audited Statements | $366,008 |
| Total Expenses per Form 990 | $366,008 |
| Expenses Not Reported on Form 990 | $8,218 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Jeff peck and kim gainza have a business relationship. Leslie nordin and dayton nordin have a family relationship.”
“The prepared form 990 is reviewed and approved by board officers before the return is filed with the irs.”
“All officers and directors are required to sign a conflict of interest policy statement on an annual basis. In connection with any actual or possible reported conflict of interest, an interested person must disclose the existence of the interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing body delegated powers. After disclosure of the interest and all material facts, the interested person shall leave the governing body or committee meeting while the determination of a conflict of interest is discussed and voted upon by the remaining directors or committee members. The governing body or designated committee conducts periodic reviews to ensure that the organization does not engage in activities that could jeopardize its tax-exempt status.”
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
“Cost of goods sold reported on form 990, part viii, line 10b -8,218.”
“Cost of goods sold reported on form 990, part viii, line 10b 8,218.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 53972 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 59348 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE EDUCATIONAL, VOCATIONAL AND AFFORDABLE HOUSING OPPORTUNITIES TO INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 74311 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 74311 |
| IRS990/AllOtherContributionsAmt | 0 | 959507 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 179 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 353 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 3000 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 3532 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | GLORIA MANCHESTER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9162855405 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2443 FAIR OAKES BLVD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SACRAMENTO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 95825 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 182076 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 147241 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 4 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 1180633 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 491738 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 132009 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 3 | 106250 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 771 N FIRST ST FIFTH FLOOR |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 801 IGNACIO VALLEY ROAD SUITE 230 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 2 | 220 MONTGOMERY ST SUITE 1830 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 3 | 3958 FIRST AVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | SAN JOSE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | WALNUT CREEK |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 2 | SAN FRANCISCO |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 3 | SAN DIEGO |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 2 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 3 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 95112 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 94596 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 2 | 94104 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 3 | 92103 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | SWENSON BUILDERS |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | ARCHITECTURAL DIMENSIONS INC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 2 | DRB & ASSOCIATES INC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 3 | ARCHITECTURAL CONCEPTS INC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | CONSTRUCTION |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | CONSTRUCTION |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | CONSTRUCTION |
| IRS990/ContractorCompensationGrp/ServicesDesc | 3 | CONSTRUCTION |
| IRS990/CostOfGoodsSoldAmt | 0 | 8218 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 959507 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 209587 |
| IRS990/CYOtherExpensesAmt | 0 | 366008 |
| IRS990/CYOtherRevenueAmt | 0 | 18490 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 821576 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 366008 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 75303 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1187584 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 3950 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 3950 |
| IRS990/Desc | 0 | PROPERTY DEVELOPMENT INITIATIVE - A PROJECT INVOLVING THE CONSTRUCTION AND FUTURE OPERATION OF RESIDENTIAL HOUSING AND A COMMUNITY CENTER FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | THE BIG WAVE PROJECT |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 854070 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 453514 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 159299 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 53104 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 53104 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 1560 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1560 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 30881 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 4738 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 35619 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | LESLIE NORDIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BILL CARLSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | STEPHEN ST MARIE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JEFF PECK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DAYTON NORDIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JACK EASTERBROOK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JOHN HINTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JULIE SHENKMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | KIM GAINZA |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 2006 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1195802 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 12195 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 629 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1258 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 10690 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 12577 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 1617 |
| IRS990/InterestGrp/TotalAmt | 0 | 1617 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 209587 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 209587 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 360000 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 360000 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 598134 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 14 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 13214 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 9527386 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 12458016 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 12471230 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MiscellaneousRevenueGrp/ExclusionAmt | 0 | 14513 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 14513 |
| IRS990/MissionDesc | 0 | THE BIG WAVE GROUP IS DEDICATED TO CREATING AN INCLUSIVE AND INTERACTIVE COMMUNITY OF PEOPLE AND BUSINESSES TO PROVIDE A PURPOSEFUL AND INDEPENDENT LIFE FOR INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES THROUGH AFFORDABLE HOUSING, MEANINGFUL EMPLOYMENT, AND A SUPPORTIVE COMMUNITY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 34447 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 34300 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 6555981 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 7377557 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3977 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 3977 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 5701911 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 6924043 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 505 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 156978 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 157483 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 184 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 366 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 19768 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 20318 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | PROGRAM SUPPLIES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 1937 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1937 |
| IRS990/OtherRevenueTotalAmt | 0 | 14513 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 3469 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 450 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 125000 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 125000 |
| IRS990/PrincipalOfficerNm | 0 | LESLIE NORDIN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | FARM AND GARDEN - A PROGRAM TO TEACH VOCATIONAL SKILLS AND THE IMPORTANCE OF GOOD NUTRITION TO ADULTS WITH DEVELOPMENTAL DISABILITIES. THE PROGRAM IS RUN PRIMARILY BY VOLUNTEERS - BOTH NONDEVELOPMENTALLY DISABLED VOLUNTEERS AND ADULTS WITH DEVELOPMENTAL DISABILITIES. BIG WAVE GROUP SELLS EGGS IT HARVESTS AND PRODUCE IT GROWS AS WELL AS FLORAL ARRANGEMENTS PREPARED BY VOLUNTEERS. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 41762 |
| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 3977 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 2318098 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 7933 |
| IRS990/PYOtherExpensesAmt | 0 | 155864 |
| IRS990/PYOtherRevenueAmt | 0 | 8409 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 2178576 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 155864 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2334440 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 821576 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 406508 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 11748537 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 959507 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 2318098 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 509567 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 348344 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 304335 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 4439851 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 209587 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 7933 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 217520 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 143324 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.41840 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.41960 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1948510 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 2491341 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 959507 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 2318098 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 509567 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 348344 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 304335 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 4439851 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 4657371 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 51893 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 13214 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 65107 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 8218 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 366008 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 3531997 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 3531997 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 8218 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 8874126 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 8874126 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | -8218 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | -8218 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1195802 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | COST OF GOODS SOLD REPORTED ON FORM 990, PART VIII, LINE 10B -8,218. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | COST OF GOODS SOLD REPORTED ON FORM 990, PART VIII, LINE 10B 8,218. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 12458016 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 366008 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1187584 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1195802 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 374226 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | JEFF PECK AND KIM GAINZA HAVE A BUSINESS RELATIONSHIP. LESLIE NORDIN AND DAYTON NORDIN HAVE A FAMILY RELATIONSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE PREPARED FORM 990 IS REVIEWED AND APPROVED BY BOARD OFFICERS BEFORE THE RETURN IS FILED WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ALL OFFICERS AND DIRECTORS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY STATEMENT ON AN ANNUAL BASIS. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE REPORTED CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BODY DELEGATED POWERS. AFTER DISCLOSURE OF THE INTEREST AND ALL MATERIAL FACTS, THE INTERESTED PERSON SHALL LEAVE THE GOVERNING BODY OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON BY THE REMAINING DIRECTORS OR COMMITTEE MEMBERS. THE GOVERNING BODY OR DESIGNATED COMMITTEE CONDUCTS PERIODIC REVIEWS TO ENSURE THAT THE ORGANIZATION DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 11202573 |
| IRS990/TotalAssetsEOYAmt | 0 | 24839244 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 11202573 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 24839244 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 959507 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 75303 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 89644 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 201061 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 366008 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 4646592 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 17461687 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 4646592 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 17461687 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 6555981 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 7377557 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 201061 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 224100 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3977 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1187584 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 16 |
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