Civic Intelligence

Making Waves Academy

990 • Fiscal year 2018 • EIN 20-8967421

Jul 01, 2017 to Jun 30, 2018 • Filed on May 13, 2019

Organization ProfileWWW.MAKINGWAVESACADEMY.ORG
4123 Lakeside DriveRichmond, CA 94806

(510) 262-1511

Siviq Scores

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

Liabilities / Assets

54th percentile

0.25x

Higher debt load relative to assets than 54% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

17th percentile

0.05x

Higher debt load relative to revenue than 17% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

38th percentile

0.4%

Higher net margin than 38% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

69th percentile

7.6%

Faster asset growth than 69% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

79th percentile

21%

Faster revenue growth than 79% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets54th percentile

Assets

Up

$4,129,011

Up $292,251 (+7.6%) from 2017

Net Assets

Up

$3,092,355

Up $84,128 (+2.8%) from 2017

Liabilities

Up

$1,036,656

Up $208,123 (+25%) from 2017

Revenue And Expenses
Liabilities / Revenue17th percentileNet Margin38th percentile

Revenue

Up

$19,366,990

Up $3,391,691 (+21%) from 2017

Expenses

Up

$19,282,862

Up $3,364,210 (+21%) from 2017

Net Income

Up

$84,128

Up $27,481 (+49%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth69th percentile

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

$20M$15M$10M$5.0M$0Assets 2011: $1,357,344Liabilities 2011: $338,477Net Assets 2011: $1,018,8672011Assets 2012: $1,374,807Liabilities 2012: $264,150Net Assets 2012: $1,110,6572012Assets 2013: $2,078,791Liabilities 2013: $909,430Net Assets 2013: $1,169,3612013Assets 2014: $3,596,378Liabilities 2014: $1,240,456Net Assets 2014: $2,355,9222014Assets 2015: $3,866,841Liabilities 2015: $1,445,834Net Assets 2015: $2,421,0072015Assets 2016: $3,692,908Liabilities 2016: $741,328Net Assets 2016: $2,951,5802016Assets 2017: $3,836,760Liabilities 2017: $828,533Net Assets 2017: $3,008,2272017Assets 2018: $4,129,011Liabilities 2018: $1,036,656Net Assets 2018: $3,092,3552018Assets 2019: $4,863,829Liabilities 2019: $1,235,995Net Assets 2019: $3,627,8342019Assets 2020: $6,099,100Liabilities 2020: $3,836,684Net Assets 2020: $2,262,4162020Assets 2021: $7,891,807Liabilities 2021: $2,207,971Net Assets 2021: $5,683,8362021Assets 2022: $9,802,840Liabilities 2022: $2,812,036Net Assets 2022: $6,990,8042022Assets 2023: $15,269,756Liabilities 2023: $7,149,014Net Assets 2023: $8,120,7422023Assets 2024: $17,051,335Liabilities 2024: $7,295,034Net Assets 2024: $9,756,3012024

Highlighted filing

2018

Assets$4,129,011
Liabilities$1,036,656
Net Assets$3,092,355
Open 2018 Filing

Operations Trend

Revenue Growth79th percentile

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

$40M$30M$20M$10M$0-$10MRevenue 2011: $6,499,332Expenses 2011: $6,167,042Net Income 2011: $332,2902011Revenue 2012: $8,263,898Expenses 2012: $8,172,108Net Income 2012: $91,7902012Expenses 2013: $9,847,3182013Revenue 2014: $13,146,853Expenses 2014: $11,960,292Net Income 2014: $1,186,5612014Revenue 2015: $12,033,955Expenses 2015: $11,968,870Net Income 2015: $65,0852015Revenue 2016: $14,389,775Expenses 2016: $13,859,202Net Income 2016: $530,5732016Revenue 2017: $15,975,299Expenses 2017: $15,918,652Net Income 2017: $56,6472017Revenue 2018: $19,366,990Expenses 2018: $19,282,862Net Income 2018: $84,1282018Revenue 2019: $23,532,549Expenses 2019: $22,997,070Net Income 2019: $535,4792019Revenue 2020: $23,033,799Expenses 2020: $24,399,217Net Income 2020: -$1,365,4182020Revenue 2021: $26,162,120Expenses 2021: $22,740,700Net Income 2021: $3,421,4202021Revenue 2022: $27,331,193Expenses 2022: $26,024,225Net Income 2022: $1,306,9682022Revenue 2023: $29,259,158Expenses 2023: $28,129,220Net Income 2023: $1,129,9382023Revenue 2024: $30,342,025Expenses 2024: $28,706,466Net Income 2024: $1,635,5592024

Highlighted filing

2018

Revenue$19,366,990
Expenses$19,282,862
Net Income$84,128
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 13, 2019
Return Version
2017v2.3
Gross Receipts
$19,366,990
Mission and Program Overview

Mission

Making waves commits to rigorously and holistically preparing students to gain acceptance to and graduate from college to ultimately become valuable contributors to the workforce and their communities.

Making waves commits to rigorously and holistically preparing students to gain acceptance to and graduate from college to ulitmately become valuable contributors to the workforce and their communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$1,493,032$2,744,973▲ $1,251,941
Cash and Non-Interest-Bearing Accounts$1,830,686$792,317▼ $1,038,369
Land, Buildings, and Equipment, Net$392,726$369,345▼ $23,381
Prepaid Expenses and Deferred Charges$120,316$222,376▲ $102,060
Total Assets$3,836,760$4,129,011▲ $292,251
Liabilities
Accounts Payable and Accrued Expenses$828,533$1,036,656▲ $208,123
Total Liabilities$828,533$1,036,656▲ $208,123
Net Assets / Fund Balance
Unrestricted Net Assets$1,866,870$3,073,525▲ $1,206,655
Temporarily Rstr Net Assets$1,141,357$18,830▼ $1,122,527
Total Net Assets Fund Balance$3,008,227$3,092,355▲ $84,128
Total Liabilities and Net Assets / Fund Balance$3,836,760$4,129,011▲ $292,251

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$360,497$75,316$435,813
Equipment$8,848$123,311$132,159
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Alton B Nelson JrCEOFT$250,172$50,165$300,337
Evangelia Ward-jacksonMiddle School DirectorFT$155,891$26,391$182,282
Libby ColeChief Operating OfficerFT$154,702$16,289$170,991
Kimberly CarrUpper School DirectorFT$142,286$23,852$166,138
Eleanor BoliAssociate School DirectorFT$120,579$18,739$139,318
Jon SiapnoDirector of College & Career CounselingFT$116,458$19,752$136,210

Board Members and Trustees

NameTitle
Alica KleinPresident
Burak GurselDirector
Chad EatingerDirector
Daryle MorganDirector
Esther HugoDirector
Jessica WindDirector
Maricela NavarroParent Rep.
Eric AbramsSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
West Contra Costa Unified School DistricSpecial Ed1108 BISSELL AVE, Richmond, CA 94801$749,245
Fruge Psychological Assoc INCPsychologist1300 CLAY ST STE 600, Oakland, CA 94612$396,862
Nob Hill Catering INCStudent Food Service601 TAYLOR WAY, San Carlos, CA 94070$323,282
Pacheco's Cleaning ServiceJanitorial2025 DOVER AVE, San Pablo, CA 94806$259,450
Rtf Edu Enterprises INCIntervention520 THIRD ST STE 109, Oakland, CA 94607$207,323
Revenue and Support

Revenue Composition

Contributions and Grants
$18,791,986
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$575,004
All Other Contributions
$7,555,766
Change in Net Assets
$84,128

Audited Revenue Reconciliation

Revenue per Audited Statements
$19,366,990
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$19,366,990
Total Revenue per Form 990
$19,366,990
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$11,627,090
Other Expenses$7,655,772
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,071,843$896,871-$8,968,714
Fees for Services Other$2,411,050$267,894-$2,678,944
Occupancy$1,584,805$176,089-$1,760,894
Other Employee Benefits$1,165,807$129,534-$1,295,341
All Other Expenses$911,937$101,326-$1,013,263
Pension Plan Contributions$638,343$70,927-$709,270
Office Expenses$377,531$41,948-$419,479
Other Expenses$381,278--$381,278
Payroll Taxes$301,775$33,530-$335,305
Current Officers, Directors, Trustees, and Key Employees$286,613$31,847-$318,460
Information Technology$260,907$28,990-$289,897
Fees for Services Management$173,033$19,226-$192,259
Conferences and Meetings$161,174$17,908-$179,082
Insurance$81,223$9,025-$90,248
Travel$70,143$7,794-$77,937
Fees for Services Legal$66,638$7,404-$74,042
Depreciation Depletion$23,380--$23,380
Fees for Services Accounting$13,923$1,547-$15,470
Total Functional Expenses$17,441,002$1,841,860$0$19,282,862

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$19,282,862
Total Expenses per Audited Statements$19,282,862
Total Expenses per Form 990$19,282,862
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“Making waves academy contracts with making waves foundation for financial services. The foundation provides services in the form of a chief financial officer.”

Form 990, Part VI, Section A, Line 7A

“The number of directors shall be no less than five (5) and no more than fifteen (15), unless changed by amendments to these bylaws. A board seat shall be reserved at all times for a parent/guardian representative. Additionally, a related organization (making waves foundation) has the right to nominate, appoint, and remove board members as the sole statutory member.”

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

“A copy of the form 990 is provided to the board of directors audit committee for approval before filing, and the full board of directors approves the form 990 before filing.”

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

“Conflict of interest statements are required to be filed december of each year and upon assuming office.”

Form 990, Part VI, Section B, Line 15

“Review by executive committee of board of directors. Review of salary data in the organization's area. Review by executive committee of board of directors. Review of salary data in the organization's area.”

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 written request.”

Filing and Contact Details

Filer

Filer Name
Making Waves Academy
EIN
20-8967421
Phone
5102621511
Address
4123 LAKESIDE DRIVE, RICHMOND, CA 94806

Signing Officer

Name
Alton B Nelson Jr
Title
CEO
Phone
5102621511
Signed
2019-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alton B Nelson Jr
Formed
2007
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
153
Volunteers
200

Preparer

Firm
Cliftonlarsonallen Llp
Address
2210 EAST ROUTE 66, GLENDORA, CA 91740
Preparer
Derrick Debruyne Cpacfe
Phone
6268577300
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Other fees for services: program service expenses 710,744. Management and general expenses 267,894. Fundraising expenses 0. Total expenses 978,638. Student food services: program service expenses 419,045. Management and general expenses 0. Fundraising expenses 0. Total expenses 419,045. Psychological services: program service expenses 466,074. Management and general expenses 0. Fundraising expenses 0. Total expenses 466,074. Special education encroachment: program service expenses 815,187. Management and general expenses 0. Fundraising expenses 0. Total expenses 815,187.”

Financial Statement Notes

PART X, LINE 2:

“The organization has evaluated its tax positions and the certainty as to whether those positions will be sustained in the event of an audit by taxing authorities at the federal and state levels. The primary tax positions evaluated are related to the organization's continued qualification as a tax-exempt organization and whether there are unrelated business income activities conducted that would be taxable. Management has determined that all income tax positions are more likely than not of being sustained upon potential audit or examination; therefore, no disclosures of uncertain income tax positions are required.”

Raw XML AppendixShowing 400 of 611 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt926391
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1016289
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1123852
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1218739
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1319752
IRS990/Form990PartVIISectionAGrp/PersonNm0ALICA KLEIN
IRS990/Form990PartVIISectionAGrp/PersonNm1ERIC ABRAMS
IRS990/Form990PartVIISectionAGrp/PersonNm2CHAD EATINGER
IRS990/Form990PartVIISectionAGrp/PersonNm3BURAK GURSEL
IRS990/Form990PartVIISectionAGrp/PersonNm4ESTHER HUGO
IRS990/Form990PartVIISectionAGrp/PersonNm5DARYLE MORGAN
IRS990/Form990PartVIISectionAGrp/PersonNm6MARICELA NAVARRO
IRS990/Form990PartVIISectionAGrp/PersonNm7JESSICA WIND
IRS990/Form990PartVIISectionAGrp/PersonNm8ALTON B NELSON JR
IRS990/Form990PartVIISectionAGrp/PersonNm9EVANGELIA WARD-JACKSON
IRS990/Form990PartVIISectionAGrp/PersonNm10LIBBY COLE
IRS990/Form990PartVIISectionAGrp/PersonNm11KIMBERLY CARR
IRS990/Form990PartVIISectionAGrp/PersonNm12ELEANOR BOLI
IRS990/Form990PartVIISectionAGrp/PersonNm13JON SIAPNO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8250172
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9155891
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10154702
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11142286
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt12120579
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13116458
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6PARENT REP.
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt9MIDDLE SCHOOL DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10CHIEF OPERATING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt11UPPER SCHOOL DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12ASSOCIATE SCHOOL DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR OF COLLEGE & CAREER COUNSELING
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr02007
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt09476220
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt019366990
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt06
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt028990
IRS990/InformationTechnologyGrp/ProgramServicesAmt0260907
IRS990/InformationTechnologyGrp/TotalAmt0289897
IRS990/InsuranceGrp/ManagementAndGeneralAmt09025
IRS990/InsuranceGrp/ProgramServicesAmt081223
IRS990/InsuranceGrp/TotalAmt090248
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt028
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0198627
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0392726
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0369345
IRS990/LandBldgEquipCostOrOtherBssAmt0567972
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/ExclusionAmt0575004
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt0575004
IRS990/MissionDesc0MAKING WAVES COMMITS TO RIGOROUSLY AND HOLISTICALLY PREPARING STUDENTS TO GAIN ACCEPTANCE TO AND GRADUATE FROM COLLEGE TO ULTIMATELY BECOME VALUABLE CONTRIBUTORS TO THE WORKFORCE AND THEIR COMMUNITIES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt03008227
IRS990/NetAssetsOrFundBalancesEOYAmt03092355
IRS990/NetUnrelatedBusTxblIncmAmt010282
IRS990/NoncashContributionsAmt08764
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0176089
IRS990/OccupancyGrp/ProgramServicesAmt01584805
IRS990/OccupancyGrp/TotalAmt01760894
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt041948
IRS990/OfficeExpensesGrp/ProgramServicesAmt0377531
IRS990/OfficeExpensesGrp/TotalAmt0419479
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0129534
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01165807
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01295341
IRS990/OtherExpensesGrp/Desc0STUDENT TRANSPORTATION
IRS990/OtherExpensesGrp/Desc1INSTRUCTIONAL MATERIALS
IRS990/OtherExpensesGrp/ProgramServicesAmt0459599
IRS990/OtherExpensesGrp/ProgramServicesAmt1381278
IRS990/OtherExpensesGrp/TotalAmt0459599
IRS990/OtherExpensesGrp/TotalAmt1381278
IRS990/OtherRevenueTotalAmt0575004
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0896871
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt08071843
IRS990/OtherSalariesAndWagesGrp/TotalAmt08968714
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt033530
IRS990/PayrollTaxesGrp/ProgramServicesAmt0301775
IRS990/PayrollTaxesGrp/TotalAmt0335305
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt070927
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0638343
IRS990/PensionPlanContributionsGrp/TotalAmt0709270
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0120316
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0222376
IRS990/PrincipalOfficerNm0ALTON B NELSON JR
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt015975299
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt05823107
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt056647
IRS990/PYSalariesCompEmpBnftPaidAmt010095545
IRS990/PYTotalExpensesAmt015918652
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt015975299
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt084128
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt01760000
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt08848
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0123311
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0132159
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt019282862
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0360497
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt075316
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0435813
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt019366990
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED ARE RELATED TO THE ORGANIZATION'S CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE ARE UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED THAT WOULD BE TAXABLE. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0369345
IRS990ScheduleD/TotalExpensesPerForm990Amt019282862
IRS990ScheduleD/TotalRevenuePerForm990Amt019366990
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt019366990
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt019282862
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NONDISCRIMINATORY POLICY INCLUDED IN ALL ADVERTISMENTS & ENROLLMENT MATERIALS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1MAKING WAVES ACADEMY IS A PUBLIC CHARTER SCHOOL. THE SCHOOL RECEIVES PER PUPIL FUNDING FROM THE STATE OF CALIFORNIA.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990ScheduleJ/AnyNonFixedPaymentsInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,129,011
Liabilities
$1,036,656
Net assets
$3,092,355
Revenue
$19,366,990
Expenses
$19,282,862
Net income
$84,128
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.1$7.30$9.76$30.3$28.7$1.64
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.3$7.15$8.12$29.3$28.1$1.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.80$2.81$6.99$27.3$26.0$1.31
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.89$2.21$5.68$26.2$22.7$3.42
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.10$3.84$2.26$23.0$24.4$1.37
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.86$1.24$3.63$23.5$23.0$0.54
2018Detailed filing. Detailed filing data is available for this year.$4.13$1.04$3.09$19.4$19.3$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.84$0.83$3.01$16.0$15.9$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.69$0.74$2.95$14.4$13.9$0.53
2015Detailed filing. Detailed filing data is available for this year.$3.87$1.45$2.42$12.0$12.0$0.07
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.60$1.24$2.36$13.1$12.0$1.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$0.91$1.17$9.85
2012Summary only. Only limited summary data is available for this year.$1.37$0.26$1.11$8.26$8.17$0.09
2011Summary only. Only limited summary data is available for this year.$1.36$0.34$1.02$6.50$6.17$0.33