Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
990 • Fiscal year 2020 • EIN 20-8967421
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
Liabilities / Revenue
34th percentile
Higher debt load relative to revenue than 34% of similar nonprofits.
Net Margin
23rd percentile
Higher net margin than 23% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
80th percentile
Faster asset growth than 80% of similar nonprofits.
Revenue Growth
39th percentile
Faster revenue growth than 39% of similar nonprofits.
Assets
Up$6,099,100
Up $1,235,271 (+25%) from 2019
Net Assets
Down$2,262,416
Down $1,365,418 (-38%) from 2019
Liabilities
Up$3,836,684
Up $2,600,689 (+210%) from 2019
Revenue
Down$23,033,799
Down $498,750 (-2.1%) from 2019
Expenses
Up$24,399,217
Up $1,402,147 (+6.1%) from 2019
Net Income
Down-$1,365,418
Down $1,900,897 (-355%) from 2019
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 rigorously and holistically preparing students to gain acceptance to and graduate from college to ultimately become valuable contributors to the workforce and their communities.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $2,580,954 | $3,112,297 | ▲ $531,343 |
| Accounts Receivable | $1,692,358 | $2,372,895 | ▲ $680,537 |
| Land, Buildings, and Equipment, Net | $345,966 | $324,096 | ▼ $21,870 |
| Prepaid Expenses and Deferred Charges | $244,551 | $289,812 | ▲ $45,261 |
| Total Assets | $4,863,829 | $6,099,100 | ▲ $1,235,271 |
| Liabilities | |||
| Unsecured Notes Loans Payable | - | $2,474,435 | - |
| Accounts Payable and Accrued Expenses | $1,235,995 | $1,362,249 | ▲ $126,254 |
| Total Liabilities | $1,235,995 | $3,836,684 | ▲ $2,600,689 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $3,627,834 | $2,262,416 | ▼ $1,365,418 |
| Total Net Assets Fund Balance | $3,627,834 | $2,262,416 | ▼ $1,365,418 |
| Total Liabilities and Net Assets / Fund Balance | $4,863,829 | $6,099,100 | ▲ $1,235,271 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $324,096 | $111,717 | $435,813 |
| Equipment | $0 | $106,260 | $106,260 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Alton B Nelson Jr | CEO | FT | $320,064 | $68,147 | $388,211 |
| Emmanuel Barrera | Senior Director of Curriculum | FT | $201,632 | $12,148 | $213,780 |
| Christine Godfrey | Managing Director of Hr | FT | $199,076 | $13,491 | $212,567 |
| Evangelia Ward-jackson | Middle School Director | FT | $168,639 | $34,634 | $203,273 |
| Libby Cole | Chief Operating Officer | FT | $177,630 | $20,265 | $197,895 |
| Jennifer Pellegrine | Senior Director of Elementary Learning | FT | $188,210 | $6,477 | $194,687 |
| Jennifer Pellegrine | Senior Director of Elementary Learni | - | $188,210 | $6,477 | $194,687 |
| Name | Title |
|---|---|
| Alica Klein | President |
| Burak Gursel | Director |
| Daryle Morgan | Director |
| Esther Hugo | Director |
| Jessica Laughlin | Director |
| Layla Narajon | Director |
| Margaret Watson | Director |
| Maricela Navarro | Director |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Fruge Psychological Association | Psychologist | 1300 CLAY ST SUITE 600, Oakland, CA 94612 | $557,236 |
| West Contra Costa Unified School Distric | Special Ed | 1108 BISSELL AVE, Richmond, CA 94801 | $507,641 |
| Michael's Transportation Services INC | Transportation | 140 YOLANO DR, Vallejo, CA 94589 | $496,680 |
| Pacheco's Cleaning Service | Janitorial | 2025 DOVER AVE, San Pablo, CA 94806 | $437,555 |
| Nob Hill Catering | Student Food Services | 601 TAYLOR WAY, San Carlos, CA 94070 | $429,052 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $16,180,662 |
| Other Expenses | $8,218,555 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $10,948,100 | $1,511,065 | - | $12,459,165 |
| Fees for Services Other | $2,249,225 | $167,417 | - | $2,416,642 |
| Occupancy | $2,204,407 | $140,169 | - | $2,344,576 |
| Other Employee Benefits | $1,618,563 | $194,561 | - | $1,813,124 |
| Office Expenses | $1,064,036 | $132,798 | - | $1,196,834 |
| Pension Plan Contributions | $935,052 | $83,792 | - | $1,018,844 |
| Information Technology | $482,562 | $65,804 | - | $548,366 |
| Payroll Taxes | $446,410 | $75,709 | - | $522,119 |
| Other Expenses | $405,594 | - | - | $405,594 |
| Current Officers, Directors, Trustees, and Key Employees | $330,669 | $36,741 | - | $367,410 |
| All Other Expenses | $235,577 | $9,684 | - | $245,261 |
| Conferences and Meetings | $138,323 | $18,862 | - | $157,185 |
| Insurance | $96,879 | $13,211 | - | $110,090 |
| Fees for Services Management | $105,938 | - | - | $105,938 |
| Fees for Services Legal | $83,887 | $11,439 | - | $95,326 |
| Travel | $57,766 | $7,877 | - | $65,643 |
| Depreciation Depletion | $21,870 | - | - | $21,870 |
| Fees for Services Accounting | $15,190 | $1,688 | - | $16,878 |
| Advertising | - | $10,879 | - | $10,879 |
| Total Functional Expenses | $21,917,521 | $2,481,696 | $0 | $24,399,217 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $24,402,077 |
| Expenses per Audited Statements | $24,399,217 |
| Total Expenses per Form 990 | $24,399,217 |
| Expenses Not Reported on Form 990 | $2,860 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“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.”
“Making waves academy has no comittee that has the authority to act on behalf of the board.”
“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.”
“Monitoring is performed regularly by the officers to identify potential conflicts of interest. Any question of a conflict is addressed with the interested person, who is required to disclose the existence of any financial interest and be afforded the opportunity to disclose all material facts to the board and executive director. If a conflict of interest is identified, the appropriate action is taken, including limitations to the individual's influence on related business matters.”
“Review by executive committee of board of directors. Review of salary data in the organization's area. Proper documentation regarding the discussion and decision of officers' compensation is kept.”
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon written request.”
“There were no changes from the prior year.”
“The school is a nonprofit entity exempt from the payment of income taxes under internal revenue code section 501(c)(3) and california revenue and taxation code section 23701d. Accordingly, no provision has been made for income taxes. 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. The school is subject to income tax on net income that is derived from business activities that are unrelated to the exempt purposes. The school files an exempt school return and applicable unrelated business income tax return in the u.s. Federal jurisdiction and with the california franchise tax board.”
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 | 1235995 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1362249 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 1692358 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 2372895 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | MAKING WAVES COMMITS 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/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 10879 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 10879 |
| IRS990/AllOtherContributionsAmt | 0 | 9243962 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 9684 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 235577 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 245261 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | ALTON B NELSON JR |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5102621511 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4123 LAKESIDE DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | RICHMOND |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 94806 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 2580954 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 3112297 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 9 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 36741 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 330669 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 367410 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 18862 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 138323 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 157185 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 557236 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 507641 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 496680 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 3 | 437555 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 4 | 429052 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 1300 CLAY ST SUITE 600 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 1108 BISSELL AVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 2 | 140 YOLANO DR |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 3 | 2025 DOVER AVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 4 | 601 TAYLOR WAY |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | OAKLAND |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | RICHMOND |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 2 | VALLEJO |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 3 | SAN PABLO |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 4 | SAN CARLOS |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 2 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 3 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 4 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 94612 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 94801 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 2 | 94589 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 3 | 94806 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 4 | 94070 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | FRUGE PSYCHOLOGICAL ASSOCIATION |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | WEST CONTRA COSTA UNIFIED SCHOOL DISTRIC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 2 | MICHAEL'S TRANSPORTATION SERVICES INC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 3 | PACHECO'S CLEANING SERVICE |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 4 | NOB HILL CATERING |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | PSYCHOLOGIST |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | SPECIAL ED |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | TRANSPORTATION |
| IRS990/ContractorCompensationGrp/ServicesDesc | 3 | JANITORIAL |
| IRS990/ContractorCompensationGrp/ServicesDesc | 4 | STUDENT FOOD SERVICES |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 23020937 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 12862 |
| IRS990/CYOtherExpensesAmt | 0 | 8218555 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -1365418 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 16180662 |
| IRS990/CYTotalExpensesAmt | 0 | 24399217 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 23033799 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 21870 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 21870 |
| IRS990/Desc | 0 | MAKING WAVES ACADEMY WILL ENSURE THAT OUR YOUTH ACQUIRE THE SKILLS NECESSARY TO GAIN ACCEPTANCE TO AND GRADUATE FROM COLLEGE. MAKING WAVES ACADEMY SERVED OVER 1,000 CHILDREN IN THE FY 19/20. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 188 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 21917521 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditPerformedInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 1 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 1688 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 15190 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 16878 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 11439 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 83887 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 95326 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 105938 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 105938 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 167417 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 2249225 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 2416642 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 4 | X |
| 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | 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 | 68147 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 20265 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 34634 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 13491 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 12148 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 6477 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ALICA KLEIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | LAYLA NARAJON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BURAK GURSEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ESTHER HUGO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DARYLE MORGAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MARICELA NAVARRO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JESSICA LAUGHLIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MARGARET WATSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | ALTON B NELSON JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | LIBBY COLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | EVANGELIA WARD-JACKSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | CHRISTINE GODFREY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | EMMANUEL BARRERA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | JENNIFER PELLEGRINE |
| 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 | 320064 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 177630 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 168639 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 199076 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 201632 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 188210 |
| 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/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | CEO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | CHIEF OPERATING OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | MIDDLE SCHOOL DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | MANAGING DIRECTOR OF HR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | SENIOR DIRECTOR OF CURRICULUM |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | SENIOR DIRECTOR OF ELEMENTARY LEARNING |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2007 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 9546 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 3090 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GovernmentGrantsAmt | 0 | 13776975 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 9546 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 3090 |
| IRS990/GrossReceiptsAmt | 0 | 23033799 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 27 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 65804 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 482562 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 548366 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 13211 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 96879 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 110090 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 226 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 226 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 32 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 217977 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 345966 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 324096 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 542073 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 0 |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 0 |
| 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 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3627834 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2262416 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 12636 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 12636 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3627834 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2262416 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 140169 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 2204407 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 2344576 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 132798 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 1064036 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1196834 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 194561 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 1618563 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 1813124 |
| IRS990/OtherExpensesGrp/Desc | 0 | STUDENT TRANSPORTATION |
| IRS990/OtherExpensesGrp/Desc | 1 | INSTRUCTIONAL MATERIALS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 477473 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 405594 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 477473 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 405594 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 1511065 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 10948100 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 12459165 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 75709 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 446410 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 522119 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 83792 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 935052 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 1018844 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 244551 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 289812 |
| IRS990/PrincipalOfficerNm | 0 | ALTON B NELSON JR |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 23532549 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 8046823 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 535479 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 14950247 |
| IRS990/PYTotalExpensesAmt | 0 | 22997070 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 23532549 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -1365418 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| 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/DonatedServicesAndUseFcltsAmt | 0 | 2860 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 2860 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 106260 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 106260 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 2860 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 24399217 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 324096 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 111717 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 435813 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 2860 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 23033799 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE SCHOOL IS A NONPROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. 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. THE SCHOOL IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. THE SCHOOL FILES AN EXEMPT SCHOOL RETURN AND APPLICABLE UNRELATED BUSINESS INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE CALIFORNIA FRANCHISE TAX BOARD. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 324096 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 24399217 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 23033799 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 23036659 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 24402077 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | NONDISCRIMINATORY POLICY INCLUDED IN ALL ADVERTISEMENTS & ENROLLMENT MATERIALS. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | MAKING WAVES ACADEMY IS A PUBLIC CHARTER SCHOOL. THE SCHOOL RECEIVES PER PUPIL FUNDING FROM THE STATE OF CALIFORNIA. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
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Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.