Liabilities / Assets
59th percentile
Higher debt load relative to assets than 59% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
59th percentile
Higher debt load relative to assets than 59% of similar nonprofits.
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
97th percentile
Higher net margin than 97% of similar nonprofits.
Top Officer Pay
20th percentile
Higher top officer pay than 20% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
93rd percentile
Faster asset growth than 93% of similar nonprofits.
Revenue Growth
94th percentile
Faster revenue growth than 94% of similar nonprofits.
Assets
Up$7,270,768
Up $2,327,575 (+47%) from 2017
Net Assets
Up$5,483,765
Up $541,347 (+11%) from 2017
Liabilities
Up$1,787,003
Up $1,786,228 (+230481%) from 2017
Revenue
Up$688,326
Up $342,377 (+99%) from 2017
Expenses
Down$89,133
Down $21,845 (-20%) from 2017
Net Income
Up$599,193
Up $364,222 (+155%) from 2017
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $4,749,879 | $6,684,407 | ▲ $1,934,528 |
| Investments Program Related | $0 | $360,000 | ▲ $360,000 |
| Pledges and Grants Receivable | $0 | $140,150 | ▲ $140,150 |
| Cash and Non-Interest-Bearing Accounts | $190,452 | $85,189 | ▼ $105,263 |
| Intangible Assets | $2,862 | $0 | ▼ $2,862 |
| Prepaid Expenses and Deferred Charges | $0 | $1,022 | ▲ $1,022 |
| Total Assets | $4,943,193 | $7,270,768 | ▲ $2,327,575 |
| Liabilities | |||
| Other Liabilities | $0 | $1,763,709 | ▲ $1,763,709 |
| Accounts Payable and Accrued Expenses | $775 | $23,294 | ▲ $22,519 |
| Total Liabilities | $775 | $1,787,003 | ▲ $1,786,228 |
| Net Assets / Fund Balance | |||
| Permanently Rstr Net Assets | $4,257,000 | $4,250,000 | ▼ $7,000 |
| Unrestricted Net Assets | $685,418 | $1,093,615 | ▲ $408,197 |
| Temporarily Rstr Net Assets | $0 | $140,150 | ▲ $140,150 |
| Total Net Assets Fund Balance | $4,942,418 | $5,483,765 | ▲ $541,347 |
| Total Liabilities and Net Assets / Fund Balance | $4,943,193 | $7,270,768 | ▲ $2,327,575 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $4,250,000 | - | $4,250,000 |
| Other Land Buildings | $2,434,407 | - | $2,434,407 |
| Name | Title |
|---|---|
| Stephen St Marie | Chairman of the Board |
| Jeff Peck | CEO and President |
| Kim Gainza | Vice President |
| Scott Holmes | Director |
| Mary Berzin | Secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $77,028 |
| Salaries, Compensation, and Employee Benefits | $12,105 |
| Total Fundraising Expense | $2,151 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | $17,365 | $2,043 | $1,022 | $20,430 |
| Fees for Services Other | - | $13,199 | - | $13,199 |
| Other Salaries and Wages | $9,211 | $1,084 | $542 | $10,837 |
| Fees for Services Legal | $10,795 | - | - | $10,795 |
| All Other Expenses | $3,937 | $463 | $231 | $4,631 |
| Insurance | $3,639 | $428 | $214 | $4,281 |
| Office Expenses | $1,335 | $1,774 | $79 | $3,188 |
| Advertising | $2,009 | - | - | $2,009 |
| Payroll Taxes | $1,078 | $127 | $63 | $1,268 |
| Other Expenses | $453 | - | - | $453 |
| Total Functional Expenses | $1,961 | $0 | $981 | $2,942 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $9,695 |
| Fundraising Gross Income | $0 |
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | BOARD MEMBERS PECK, GAINZA, & HOLMES OWN A COMBINED 43.3% OF BIG WAVE, LLC | Capital Lease | No | $1,763,709 |
| Liability | Amount |
|---|---|
| Capital Lease Obligation to Related Party | $1,763,709 |
“The prepared form 990 is reviewed and approved by the president before the return is filed with the irs.”
“The organization made its governing documents and financial statements available to the public upon request.”
“The property development initiative is a project involving the construction and future operation of residential housing and a community center for people with developmental disabilities.”
“Consulting: program service expenses 0. Management and general expenses 13,199. Fundraising expenses 0. Total expenses 13,199.”
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 | 1 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 775 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 23294 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 2009 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 2009 |
| IRS990/AllOtherContributionsAmt | 0 | 684772 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 231 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 463 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 3937 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 4631 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JEFF PECK |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4159990145 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 335 AIRPORT ST |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | EL GRANADA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 94019 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 1 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 190452 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 85189 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| 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/ContriRptFundraisingEventAmt | 0 | 14675 |
| IRS990/CostOfGoodsSoldAmt | 0 | 65458 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 699447 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 77028 |
| IRS990/CYOtherRevenueAmt | 0 | -11121 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 599193 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 12105 |
| IRS990/CYTotalExpensesAmt | 0 | 89133 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 2151 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 688326 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | THE BIG WAVE FARM AND GARDEN IS 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 NON-DEVELOPMENTALLY DISABLED VOLUNTEERS AND ADULTS WITH DEVELOPMENTAL DISABILITIES. THE ORGANIZATION SOLD EGGS HARVESTED AND PRODUCE GROWN AS WELL AS FLORAL ARRANGEMENTS PREPARED BY OUR VOLUNTEERS. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | BIG WAVE PROJECT |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 9 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 51287 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 10795 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 10795 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 13199 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 13199 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 10.00 |
| 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | 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/PersonNm | 0 | JEFF PECK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | STEPHEN ST MARIE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MARY BERZIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | KIM GAINZA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | SCOTT HOLMES |
| 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/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/TitleTxt | 0 | CEO AND PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CHAIRMAN OF THE BOARD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2007 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/FundraisingAmt | 0 | 14675 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 9695 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 763479 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 64032 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 214 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 428 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 3639 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4281 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 2862 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 360000 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/JointCostsInd | 0 | X |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 4749879 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 6684407 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 6684407 |
| 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/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4942418 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 5483765 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | -9695 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -9695 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | -1426 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -1426 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 1022 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 2043 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 17365 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 20430 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 79 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1774 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 1335 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 3188 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | PROGRAM SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | COMMUNICATION |
| IRS990/OtherExpensesGrp/Desc | 2 | ENTERTAINMENT |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 14021 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 4021 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 453 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 14021 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 4021 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 453 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1763709 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 542 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 1084 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 9211 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 10837 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 63 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 127 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 1078 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 1268 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 4257000 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 4250000 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 140150 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1022 |
| IRS990/PrincipalOfficerNm | 0 | JEFF PECK |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -57846 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE PROPERTY DEVELOPMENT INITIATIVE IS A PROJECT INVOLVING THE CONSTRUCTION AND FUTURE OPERATION OF RESIDENTIAL HOUSING AND A COMMUNITY CENTER FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES. IN 2018 THE PROJECT WAS IN ITS PRE-DEVELOPMENT PHASE. IT IS EXPECTED TO BE COMPLETED IN 2020. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 10795 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | BIG WAVE GROUP CONDUCTED ITS ANNUAL FALL HARVEST FESTIVAL--A SOCIAL EVENT FOR THE TARGET POPULATION OF PEOPLE WITH DISABILITIES. THE EVENT ALSO PROMOTED THE GROUP TO THE SURROUNDING COMMUNITY. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 5782 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 351634 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 1000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 98727 |
| IRS990/PYOtherRevenueAmt | 0 | -5685 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 234971 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 11251 |
| IRS990/PYTotalExpensesAmt | 0 | 110978 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 345949 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 599193 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 0 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt | 0 | 5663 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 5663 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 735447 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 351634 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 388805 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 188047 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 5138 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 1669071 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 64032 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 30258 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 94290 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99680 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 1757698 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 5663 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 5663 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 799479 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 381892 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 388805 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 188047 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 5138 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 1763361 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 799479 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 381892 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 388805 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 188047 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 5138 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 1763361 |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 4250000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 4250000 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 2434407 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2434407 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1763709 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CAPITAL LEASE OBLIGATION TO RELATED PARTY |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 6684407 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1763709 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | BIG WAVE LLC |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | BOARD MEMBERS PECK, GAINZA, & HOLMES OWN A COMBINED 43.3% OF BIG WAVE, LLC |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 1763709 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | CAPITAL LEASE |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE PROPERTY DEVELOPMENT INITIATIVE IS A PROJECT INVOLVING THE CONSTRUCTION AND FUTURE OPERATION OF RESIDENTIAL HOUSING AND A COMMUNITY CENTER FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE PREPARED FORM 990 IS REVIEWED AND APPROVED BY THE PRESIDENT BEFORE THE RETURN IS FILED WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION MADE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | CONSULTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 13,199. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,199. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART III, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 0 | 1 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | BIG WAVE GROUP |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN | 0 | 824422592 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt | 0 | C |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd | 0 | CA |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct | 0 | 0.80000 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt | 0 | COOPERATIVE HOUSING |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 0 | BIG WAVE COMMUNITY COOPERATIVE |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt | 0 | 1293718 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt | 0 | -2682 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt | 0 | PO BOX 1901 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm | 0 | HALF MOON BAY |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd | 0 | 94018 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 360000 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | COST |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | BIG WAVE COMMUNITY COOPERATIVE |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | H |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 1 |
| 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/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 140150 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 4943193 |
| IRS990/TotalAssetsEOYAmt | 0 | 7270768 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 4943193 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 7270768 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 699447 |
| IRS990/TotalEmployeeCnt | 0 | 9 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 2151 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 19118 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 67864 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 89133 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalJointCostsGrp/FundraisingAmt | 0 | 981 |
| IRS990/TotalJointCostsGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalJointCostsGrp/ProgramServicesAmt | 0 | 1961 |
| IRS990/TotalJointCostsGrp/TotalAmt | 0 | 2942 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 775 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1787003 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 775 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1787003 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 4942418 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 5483765 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 67864 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | -9695 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | -1426 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 688326 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 40 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 4943193 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 7270768 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 685418 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 1093615 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 1901 |
| IRS990/USAddress/CityNm | 0 | EL GRANADA |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 940181901 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | WWW.BIGWAVEPROJECT.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.