Civic Intelligence

Big Wave Group

990 • Fiscal year 2023 • EIN 20-5666260

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 08, 2024

PO Box 1901El Granada, CA 94018

(415) 999-0145

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

70th percentile

0.41x

Higher debt load relative to assets than 70% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

88th percentile

1.99x

Higher debt load relative to revenue than 88% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

98th percentile

93%

Higher net margin than 98% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

14th percentile

$0

Higher top officer pay than 14% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Asset Growth

90th percentile

50%

Faster asset growth than 90% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

99th percentile

712%

Faster revenue growth than 99% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

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

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2010: $219,261Liabilities 2010: $15,9892010Assets 2011: $4,485,734Liabilities 2011: $31,068Net Assets 2011: $4,454,6562011Assets 2012: $4,470,544Liabilities 2012: $36,808Net Assets 2012: $4,433,7362012Assets 2013: $4,469,241Liabilities 2013: $88,096Net Assets 2013: $4,381,1452013Assets 2014: $4,477,901Liabilities 2014: $113,523Net Assets 2014: $4,364,3782014Assets 2015: $4,411,166Liabilities 2015: $37,976Net Assets 2015: $4,373,1902015Assets 2016: $4,715,938Liabilities 2016: $8,491Net Assets 2016: $4,707,4472016Assets 2017: $4,943,193Liabilities 2017: $775Net Assets 2017: $4,942,4182017Assets 2018: $7,270,768Liabilities 2018: $1,787,003Net Assets 2018: $5,483,7652018Assets 2019: $7,348,473Liabilities 2019: $1,766,389Net Assets 2019: $5,582,0842019Assets 2020: $7,459,990Liabilities 2020: $1,810,587Net Assets 2020: $5,649,4032020Assets 2021: $5,856,206Liabilities 2021: $1,819,483Net Assets 2021: $4,036,7232021Assets 2022: $7,463,747Liabilities 2022: $3,483,671Net Assets 2022: $3,980,0762022Assets 2023: $11,202,573Liabilities 2023: $4,646,592Net Assets 2023: $6,555,9812023Assets 2024: $24,839,244Liabilities 2024: $17,461,687Net Assets 2024: $7,377,5572024

Highlighted filing

2023

Assets$11,202,573
Liabilities$4,646,592
Net Assets$6,555,981

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2010: $53,735Expenses 2010: $92,046Net Income 2010: -$38,3112010Revenue 2011: $4,269,712Expenses 2011: $18,315Net Income 2011: $4,251,3972011Revenue 2012: $1,875Expenses 2012: $22,805Net Income 2012: -$20,9302012Revenue 2013: $5,138Expenses 2013: $33,649Net Income 2013: -$28,5112013Revenue 2014: $17,152Expenses 2014: $33,919Net Income 2014: -$16,7672014Revenue 2015: $200,919Expenses 2015: $59,840Net Income 2015: $141,0792015Revenue 2016: $398,492Expenses 2016: $64,606Net Income 2016: $333,8862016Revenue 2017: $345,949Expenses 2017: $110,978Net Income 2017: $234,9712017Revenue 2018: $688,326Expenses 2018: $89,133Net Income 2018: $599,1932018Revenue 2019: $139,031Expenses 2019: $65,327Net Income 2019: $73,7042019Revenue 2020: $304,372Expenses 2020: $120,298Net Income 2020: $184,0742020Revenue 2021: $328,974Expenses 2021: $212,440Net Income 2021: $116,5342021Revenue 2022: $287,556Expenses 2022: $343,237Net Income 2022: -$55,6812022Revenue 2023: $2,334,440Expenses 2023: $155,864Net Income 2023: $2,178,5762023Revenue 2024: $1,187,584Expenses 2024: $366,008Net Income 2024: $821,5762024

Highlighted filing

2023

Revenue$2,334,440
Expenses$155,864
Net Income$2,178,576
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 8, 2024
Return Version
2023v5.1
Gross Receipts
$2,360,145
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,942,266-$5,942,266
Land$3,531,997-$3,531,997
Equipment$53,123$9,264$62,387
Compensation and Service Providers

Board Members and Trustees

NameTitle
Leslie NordinPresident
Dayton NordinDirector
Jeff PeckDirector
Kim GainzaDirector
Jack EasterbrookDirector (began Aug)
John HintonDirector (began Aug)
Julie ShenkmanDirector (began Aug)
Jeanne CarlsonDirector (thru July)
Mary BerzinDirector (thru July)
Scott HolmesDirector (thru July)
Stephen St MarieSecretary
Bill CarlsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,318,098
Program Service Revenue
$0
Investment Income
$7,933
Other Revenue
$8,409
All Other Contributions
$2,318,098
Change in Net Assets
$2,178,576

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Other1$1,519,606Selling Price of Donated
Total Noncash Contributions1$1,519,606-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,360,145
Revenue Not Reported on Financial Statements
$-25,705
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-25,705
Total Revenue per Audited Statements
$2,360,145
Total Revenue per Form 990
$2,334,440
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-ENTITY MORE THAN 35% OWNED BY DIRECTORS OF THE ORGANIZATIONDonation of Land for DevelopmentNo$1,519,606
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

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.

Form 990, Part VI, Section B, Line 11B

The prepared form 990 is reviewed and approved by board officers before the return is filed with the irs.

Form 990, Part VI, Section B, Line 12C

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.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Big Wave Group
EIN
20-5666260
Phone
4159990145
Address
PO BOX 1901, EL GRANADA, CA 94018
Doing Business As
The Big Wave Project

Signing Officer

Name
Bill Carlson
Title
Treasurer
Phone
4159990145
Signed
2024-08-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leslie Nordin
Formed
2006
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
12

Preparer

Firm
Wegner Cpas Llp
Address
2921 LANDMARK PL STE 300, MADISON, WI 53713-4236
Preparer
Bruce Mayer CPA
Phone
6082744020
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

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.

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Cost of goods sold reported on form 990, part viii, line 10b -25,705.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold reported on form 990, part viii, line 10b 25,705.

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IRS990/IRPDocumentCnt022
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt09264
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04842738
IRS990/LandBldgEquipBasisNetGrp/EOYAmt09527386
IRS990/LandBldgEquipCostOrOtherBssAmt09536650
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/ExclusionAmt03771
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt03771
IRS990/MissionDesc0THE 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/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt034447
IRS990/NetAssetsOrFundBalancesBOYAmt03980076
IRS990/NetAssetsOrFundBalancesEOYAmt06555981
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt04638
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt04638
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02618824
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt05701911
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt01519606
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt020570
IRS990/OccupancyGrp/TotalAmt020570
IRS990/OfficeExpensesGrp/FundraisingAmt0230
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01316
IRS990/OfficeExpensesGrp/ProgramServicesAmt05443
IRS990/OfficeExpensesGrp/TotalAmt06989
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0469799
IRS990/OtherAssetsTotalGrp/EOYAmt0406508
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt02102
IRS990/OtherExpensesGrp/TotalAmt02102
IRS990/OtherRevenueTotalAmt03771
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt026950
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt03469
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011879
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0125000
IRS990/PrincipalOfficerNm0LESLIE NORDIN
IRS990/PriorPeriodAdjustmentsAmt0397329
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0FARM 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/ExpenseAmt043896
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt04638
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0509567
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-240654
IRS990/PYOtherExpensesAmt0343237
IRS990/PYOtherRevenueAmt018643
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-55681
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0343237
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0287556
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt02178576
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01334302
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02318098
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0509567
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0348344
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0304335
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0144568
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03624912
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt07933
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt07933
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0164329
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.41960
IRS990ScheduleA/PublicSupportPY170Pct00.80250
IRS990ScheduleA/PublicSupportTotal170Amt01524503
IRS990ScheduleA/SubstantialContributorsTotAmt02100409
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02318098
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0509567
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0348344
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0304335
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0144568
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03624912
IRS990ScheduleA/TotalSupportAmt03632845
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt053123
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09264
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt062387
IRS990ScheduleD/ExpensesNotReportedAmt025705
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0155864
IRS990ScheduleD/LandGrp/BookValueAmt03531997
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt03531997
IRS990ScheduleD/OtherExpensesIncludedAmt025705
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05942266
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05942266
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-25705
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-25705
IRS990ScheduleD/RevenueSubtotalAmt02360145
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0COST OF GOODS SOLD REPORTED ON FORM 990, PART VIII, LINE 10B -25,705.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF GOODS SOLD REPORTED ON FORM 990, PART VIII, LINE 10B 25,705.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09527386
IRS990ScheduleD/TotalExpensesPerForm990Amt0155864
IRS990ScheduleD/TotalRevenuePerForm990Amt02334440
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02360145
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0181569
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0BIG WAVE LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0ENTITY MORE THAN 35% OWNED BY DIRECTORS OF THE ORGANIZATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt01519606
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0DONATION OF LAND FOR DEVELOPMENT
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/Form8283ReceivedCnt01
IRS990ScheduleM/RealEstateOtherGrp/ContributionCnt01
IRS990ScheduleM/RealEstateOtherGrp/MethodOfDeterminingRevenuesTxt0SELLING PRICE OF DONATED
IRS990ScheduleM/RealEstateOtherGrp/NonCashCheckboxInd0X
IRS990ScheduleM/RealEstateOtherGrp/NoncashContributionsRptF990Amt01519606
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS IN COLUMN (B).
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, COLUMN (B):
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JEFF 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/ExplanationTxt1THE PREPARED FORM 990 IS REVIEWED AND APPROVED BY BOARD OFFICERS BEFORE THE RETURN IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL 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/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONSULTING: 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/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt07463747
IRS990/TotalAssetsEOYAmt011202573
IRS990/TotalAssetsGrp/BOYAmt07463747
IRS990/TotalAssetsGrp/EOYAmt011202573
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02318098
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt017733
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt041080
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt097051
IRS990/TotalFunctionalExpensesGrp/TotalAmt0155864

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$24.8$17.5$7.38$1.19$0.37$0.82
2023Detailed filing. Detailed filing data is available for this year.$11.2$4.65$6.56$2.33$0.16$2.18
2022Detailed filing. Detailed filing data is available for this year.$7.46$3.48$3.98$0.29$0.34$0.06
2021Detailed filing. Detailed filing data is available for this year.$5.86$1.82$4.04$0.33$0.21$0.12
2020Detailed filing. Detailed filing data is available for this year.$7.46$1.81$5.65$0.30$0.12$0.18
2019Detailed filing. Detailed filing data is available for this year.$7.35$1.77$5.58$0.14$0.07$0.07
2018Detailed filing. Detailed filing data is available for this year.$7.27$1.79$5.48$0.69$0.09$0.60
2017Detailed filing. Detailed filing data is available for this year.$4.94$0.00$4.94$0.35$0.11$0.23
2016Detailed filing. Detailed filing data is available for this year.$4.72$0.01$4.71$0.40$0.06$0.33
2015Summary only. Only limited summary data is available for this year.$4.41$0.04$4.37$0.20$0.06$0.14
2014Summary only. Only limited summary data is available for this year.$4.48$0.11$4.36$0.02$0.03$0.02
2013Summary only. Only limited summary data is available for this year.$4.47$0.09$4.38$0.01$0.03$0.03
2012Summary only. Only limited summary data is available for this year.$4.47$0.04$4.43$0.00$0.02$0.02
2011Summary only. Only limited summary data is available for this year.$4.49$0.03$4.45$4.27$0.02$4.25
2010Summary only. Only limited summary data is available for this year.$0.22$0.02$0.05$0.09$0.04