Liabilities / Assets
70th percentile
Higher debt load relative to assets than 70% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
70th percentile
Higher debt load relative to assets than 70% of similar nonprofits.
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
98th percentile
Higher net margin than 98% of similar nonprofits.
Top Officer Pay
14th percentile
Higher top officer pay than 14% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
90th percentile
Faster asset growth than 90% of similar nonprofits.
Revenue Growth
99th percentile
Faster revenue growth than 99% of similar nonprofits.
Assets
Up$11,202,573
Up $3,738,826 (+50%) from 2022
Net Assets
Up$6,555,981
Up $2,575,905 (+65%) from 2022
Liabilities
Up$4,646,592
Up $1,162,921 (+33%) from 2022
Revenue
Up$2,334,440
Up $2,046,884 (+712%) from 2022
Expenses
Down$155,864
Down $187,373 (-55%) from 2022
Net Income
Up$2,178,576
Up $2,234,257 (+4013%) from 2022
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 | $4,842,738 | $9,527,386 | ▲ $4,684,648 |
| Savings and Temporary Cash Investments | $1,334,302 | $0 | ▼ $1,334,302 |
| Investments in Publicly Traded Securities | $3,549 | $598,134 | ▲ $594,585 |
| Investments Program Related | $360,000 | $360,000 | → $0 |
| Cash and Non-Interest-Bearing Accounts | $414,530 | $182,076 | ▼ $232,454 |
| Prepaid Expenses and Deferred Charges | $11,879 | $125,000 | ▲ $113,121 |
| Pledges and Grants Receivable | $26,950 | $3,469 | ▼ $23,481 |
| Total Assets | $7,463,747 | $11,202,573 | ▲ $3,738,826 |
| Other Assets Total | $469,799 | $406,508 | ▼ $63,291 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $3,477,369 | $4,558,173 | ▲ $1,080,804 |
| Accounts Payable and Accrued Expenses | $6,302 | $53,972 | ▲ $47,670 |
| Mortgage Notes Payable Secured by Investment Property | $0 | $34,447 | ▲ $34,447 |
| Total Liabilities | $3,483,671 | $4,646,592 | ▲ $1,162,921 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,618,824 | $5,701,911 | ▲ $3,083,087 |
| Net Assets With Donor Restrictions | $1,361,252 | $854,070 | ▼ $507,182 |
| Total Net Assets Fund Balance | $3,980,076 | $6,555,981 | ▲ $2,575,905 |
| Total Liabilities and Net Assets / Fund Balance | $7,463,747 | $11,202,573 | ▲ $3,738,826 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $5,942,266 | - | $5,942,266 |
| Land | $3,531,997 | - | $3,531,997 |
| Equipment | $53,123 | $9,264 | $62,387 |
| Name | Title |
|---|---|
| Leslie Nordin | President |
| Dayton Nordin | Director |
| Jeff Peck | Director |
| Kim Gainza | Director |
| Jack Easterbrook | Director (began Aug) |
| John Hinton | Director (began Aug) |
| Julie Shenkman | Director (began Aug) |
| Jeanne Carlson | Director (thru July) |
| Mary Berzin | Director (thru July) |
| Scott Holmes | Director (thru July) |
| Stephen St Marie | Secretary |
| Bill Carlson | Treasurer |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Real Estate Other | 1 | $1,519,606 | Selling Price of Donated |
| Total Noncash Contributions | 1 | $1,519,606 | - |
| Line Item | Amount |
|---|---|
| Other Expenses | $155,864 |
| Total Fundraising Expense | $17,733 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Accounting | - | $37,829 | - | $37,829 |
| Fees for Services Other | $31,674 | - | - | $31,674 |
| Advertising | $10,298 | - | $16,535 | $26,833 |
| Occupancy | $20,570 | - | - | $20,570 |
| All Other Expenses | $8,693 | $1,023 | $511 | $10,227 |
| Office Expenses | $5,443 | $1,316 | $230 | $6,989 |
| Fees for Services Legal | $5,737 | - | - | $5,737 |
| Information Technology | $4,120 | $485 | $243 | $4,848 |
| Depreciation Depletion | $4,786 | - | - | $4,786 |
| Insurance | $3,628 | $427 | $214 | $4,269 |
| Other Expenses | $2,102 | - | - | $2,102 |
| Total Functional Expenses | $97,051 | $41,080 | $17,733 | $155,864 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $181,569 |
| Expenses per Audited Statements | $155,864 |
| Total Expenses per Form 990 | $155,864 |
| Expenses Not Reported on Form 990 | $25,705 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | ENTITY MORE THAN 35% OWNED BY DIRECTORS OF THE ORGANIZATION | Donation of Land for Development | No | $1,519,606 |
“Jeff peck, kim gainza, and scott holmes have a business relationship. Leslie nordin and dayton nordin have a family relationship. Bill carlson and jeanne carlson 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.”
“Consulting: program service expenses 20,685. Management and general expenses 0. Fundraising expenses 0. Total expenses 20,685. Farm labor: program service expenses 10,989. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,989.”
“Cost of goods sold reported on form 990, part viii, line 10b -25,705.”
“Cost of goods sold reported on form 990, part viii, line 10b 25,705.”
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 | 6302 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 53972 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE EDUCATIONAL, VOCATIONAL AND AFFORDABLE HOUSING OPPORTUNITIES TO INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 16535 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 10298 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 26833 |
| IRS990/AllOtherContributionsAmt | 0 | 2318098 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 511 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1023 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 8693 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 10227 |
| 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 | 1 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 414530 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 182076 |
| 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/CostOfGoodsSoldAmt | 0 | 25705 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 2318098 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 7933 |
| IRS990/CYOtherExpensesAmt | 0 | 155864 |
| IRS990/CYOtherRevenueAmt | 0 | 8409 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 2178576 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 155864 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 17733 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2334440 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 1 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 4786 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 4786 |
| 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 | 0 |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | THE BIG WAVE PROJECT |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1361252 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 854070 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 53155 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 37829 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 37829 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 5737 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 5737 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 31674 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 31674 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 12.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 12.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 12.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 4.00 |
| 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/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | 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/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | LESLIE NORDIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BILL CARLSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | STEPHEN ST MARIE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DAYTON NORDIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JACK EASTERBROOK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JOHN HINTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KIM GAINZA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JEFF PECK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JEANNE CARLSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | MARY BERZIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | SCOTT HOLMES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | JULIE SHENKMAN |
| 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/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 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/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 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 (BEGAN AUG) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR (BEGAN AUG) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR (THRU JULY) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR (THRU JULY) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR (THRU JULY) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR (BEGAN AUG) |
| 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 | 2360145 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 30343 |
| 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/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 243 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 485 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 4120 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 4848 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 214 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 427 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 3628 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4269 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 7933 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 7933 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 360000 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 360000 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 3549 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 598134 |
| IRS990/IRPDocumentCnt | 0 | 22 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 9264 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 4842738 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 9527386 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 9536650 |
| 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 | 3771 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 3771 |
| 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 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 34447 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3980076 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 6555981 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4638 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 4638 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2618824 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 5701911 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NoncashContributionsAmt | 0 | 1519606 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 20570 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 20570 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 230 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1316 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 5443 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 6989 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 469799 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 406508 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | PROGRAM SUPPLIES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 2102 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 2102 |
| IRS990/OtherRevenueTotalAmt | 0 | 3771 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 26950 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 3469 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 11879 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 125000 |
| IRS990/PrincipalOfficerNm | 0 | LESLIE NORDIN |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 397329 |
| 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 | 43896 |
| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 4638 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 509567 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | -240654 |
| IRS990/PYOtherExpensesAmt | 0 | 343237 |
| IRS990/PYOtherRevenueAmt | 0 | 18643 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -55681 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 343237 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 287556 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 2178576 |
| 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 | 1334302 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 2318098 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 509567 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 348344 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 304335 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 144568 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 3624912 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 7933 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 7933 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 164329 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.41960 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.80250 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1524503 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 2100409 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 2318098 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 509567 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 348344 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 304335 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 144568 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 3624912 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 3632845 |
| 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 | 53123 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 9264 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 62387 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 25705 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 155864 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 3531997 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 3531997 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 25705 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 5942266 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 5942266 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | -25705 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | -25705 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2360145 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | COST OF GOODS SOLD REPORTED ON FORM 990, PART VIII, LINE 10B -25,705. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | COST OF GOODS SOLD REPORTED ON FORM 990, PART VIII, LINE 10B 25,705. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 9527386 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 155864 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2334440 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2360145 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 181569 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | BIG WAVE LLC |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | ENTITY MORE THAN 35% OWNED BY DIRECTORS OF THE ORGANIZATION |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 1519606 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | DONATION OF LAND FOR DEVELOPMENT |
| IRS990ScheduleM/AnyPropertyThatMustBeHeldInd | 0 | 0 |
| IRS990ScheduleM/Form8283ReceivedCnt | 0 | 1 |
| IRS990ScheduleM/RealEstateOtherGrp/ContributionCnt | 0 | 1 |
| IRS990ScheduleM/RealEstateOtherGrp/MethodOfDeterminingRevenuesTxt | 0 | SELLING PRICE OF DONATED |
| IRS990ScheduleM/RealEstateOtherGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/RealEstateOtherGrp/NoncashContributionsRptF990Amt | 0 | 1519606 |
| IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd | 0 | 0 |
| IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS IN COLUMN (B). |
| IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, COLUMN (B): |
| IRS990ScheduleM/ThirdPartiesUsedInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | JEFF PECK, KIM GAINZA, AND SCOTT HOLMES HAVE A BUSINESS RELATIONSHIP. LESLIE NORDIN AND DAYTON NORDIN HAVE A FAMILY RELATIONSHIP. BILL CARLSON AND JEANNE CARLSON 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/ExplanationTxt | 4 | CONSULTING: PROGRAM SERVICE EXPENSES 20,685. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,685. FARM LABOR: PROGRAM SERVICE EXPENSES 10,989. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,989. |
| 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 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART IX, LINE 11G |
| 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 | 7463747 |
| IRS990/TotalAssetsEOYAmt | 0 | 11202573 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 7463747 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 11202573 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 2318098 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 17733 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 41080 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 97051 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 155864 |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.