Civic Intelligence

Save the Waves Coalition

990 • Fiscal year 2018 • EIN 36-4515216

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 11, 2019

Organization Profilewww.savethewaves.org
PO Box 183Davenport, CA 95017

(831) 426-6169

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.20x

Higher debt load relative to assets than 72% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

56th percentile

0.05x

Higher debt load relative to revenue than 56% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

42nd percentile

0.7%

Higher net margin than 42% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

87th percentile

$95,000

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 16.6% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

3rd percentile

-49%

Faster asset growth than 3% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

74th percentile

23%

Faster revenue growth than 74% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Down

$146,265

Down $141,773 (-49%) from 2017

Net Assets

Up

$117,678

Up $4,234 (+3.7%) from 2017

Liabilities

Down

$28,587

Down $146,007 (-84%) from 2017

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin42nd percentile

Revenue

Up

$571,735

Up $105,142 (+23%) from 2017

Expenses

Up

$567,501

Up $101,843 (+22%) from 2017

Net Income

Up

$4,234

Up $3,299 (+353%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2010: $45,077Liabilities 2010: $59,651Net Assets 2010: -$14,5742010Assets 2011: $53,842Liabilities 2011: $41,985Net Assets 2011: $11,8572011Assets 2012: $77,966Liabilities 2012: $44,191Net Assets 2012: $33,7752012Assets 2013: $60,095Liabilities 2013: $24,635Net Assets 2013: $35,4602013Assets 2014: $86,049Liabilities 2014: $25,970Net Assets 2014: $60,0792014Assets 2015: $379,914Liabilities 2015: $24,480Net Assets 2015: $355,4342015Assets 2016: $458,145Liabilities 2016: $26,010Net Assets 2016: $432,1352016Assets 2017: $288,038Liabilities 2017: $174,594Net Assets 2017: $113,4442017Assets 2018: $146,265Liabilities 2018: $28,587Net Assets 2018: $117,6782018Assets 2019: $339,383Liabilities 2019: $77,035Net Assets 2019: $262,3482019Assets 2020: $452,414Liabilities 2020: $48,955Net Assets 2020: $403,4592020Assets 2021: $498,551Liabilities 2021: $62,229Net Assets 2021: $436,3222021Assets 2022: $547,037Liabilities 2022: $46,514Net Assets 2022: $500,5232022Assets 2023: $1,690,580Liabilities 2023: $63,306Net Assets 2023: $1,627,2742023Assets 2024: $1,383,856Liabilities 2024: $174,401Net Assets 2024: $1,209,4552024

Highlighted filing

2018

Assets$146,265
Liabilities$28,587
Net Assets$117,678
Open 2018 Filing

Operations Trend

Revenue Growth74th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $405,5302010Expenses 2011: $226,7392011Expenses 2012: $254,4462012Revenue 2013: $259,467Expenses 2013: $257,782Net Income 2013: $1,6852013Revenue 2014: $330,176Expenses 2014: $305,557Net Income 2014: $24,6192014Revenue 2015: $633,082Expenses 2015: $337,727Net Income 2015: $295,3552015Revenue 2016: $528,995Expenses 2016: $452,294Net Income 2016: $76,7012016Revenue 2017: $466,593Expenses 2017: $465,658Net Income 2017: $9352017Revenue 2018: $571,735Expenses 2018: $567,501Net Income 2018: $4,2342018Revenue 2019: $777,935Expenses 2019: $773,158Net Income 2019: $4,7772019Revenue 2020: $1,086,875Expenses 2020: $945,764Net Income 2020: $141,1112020Revenue 2021: $1,218,711Expenses 2021: $1,185,848Net Income 2021: $32,8632021Revenue 2022: $1,177,157Expenses 2022: $1,112,956Net Income 2022: $64,2012022Revenue 2023: $2,569,172Expenses 2023: $1,402,356Net Income 2023: $1,166,8162023Revenue 2024: $1,078,963Expenses 2024: $1,527,181Net Income 2024: -$448,2182024

Highlighted filing

2018

Revenue$571,735
Expenses$567,501
Net Income$4,234
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 11, 2019
Return Version
2018v3.1
Gross Receipts
$772,762
Mission and Program Overview

Mission

Note re: FYE Dec 2025 Revenues less expenses of -373,695. See 3rd page of Schedule O for detailed explanation. This deficit was covered under a three-year grant which provided for $500,000 each year, all of which was recognized in a previous year.

Save The Waves is a nonprofit organization dedicated to protecting surf ecosystems globally.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$284,245$66,522▼ $217,723
Accounts Receivable-$43,576-
Inventories for Sale or Use-$36,167-
Loans From Officers Directors$10,787$12,807▲ $2,020
Land, Buildings, and Equipment, Net$3,793$0▼ $3,793
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$288,038$146,265▼ $141,773
Other Assets Total-$0-
Liabilities
Escrow Account Liability$126,215--
Unsecured Notes Loans Payable$30,398--
Accounts Payable and Accrued Expenses$7,194$15,780▲ $8,586
Total Liabilities$174,594$28,587▼ $146,007
Net Assets / Fund Balance
Unrestricted Net Assets$113,444$117,678▲ $4,234
Total Net Assets Fund Balance$113,444$117,678▲ $4,234
Total Liabilities and Net Assets / Fund Balance$288,038$146,265▼ $141,773

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$18,037$18,037

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$126,215$391---
2017$319,626$122,146--$126,215
2016$267,570$133,559--$319,626
2015-$275,796--$267,570
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Nik Strong-CvetichExecutive DirectorFT$95,000$95,000

Board Members and Trustees

NameTitle
Greg JonesPresident
Dean La TourretteVice President
Al RamadanDirector
Christian CharlesDirector
David HaynesDirector
Fernando AguerreDirector
Josh KarlinerDirector
Julie CoxDirector
Mark ThomasDirector
Rachel StraderDirector
Will HenryDirector
Ryan SeelbachSecretary
Ted ChinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$526,524
Program Service Revenue
$0
Investment Income
$16
Other Revenue
$45,195
All Other Contributions
$506,524
Change in Net Assets
$4,234

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
Other Non Cash Contri Table1$56,357Fair Market Value (FMV)
Other Non Cash Contri Table1$2,964Fair Market Value (FMV)
Other Non Cash Contri Table1$2,290Fair Market Value (FMV)
Total Noncash Contributions3$61,611-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$397,258
Other Expenses$170,243
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$206,349$51,347-$257,696
Current Officers, Directors, Trustees, and Key Employees$95,000--$95,000
Payroll Taxes$24,244$4,131-$28,375
Travel$21,429--$21,429
Occupancy$14,350--$14,350
Fees for Services Accounting$13,011--$13,011
Other Employee Benefits$10,659--$10,659
Pension Plan Contributions$4,724$804-$5,528
Insurance$5,227--$5,227
All Other Expenses$4,706--$4,706
Depreciation Depletion$4,665--$4,665
Office Expenses$4,501--$4,501
Other Expenses$4,386$2,771-$4,386
Information Technology$3,591--$3,591
Interest$3,513--$3,513
Total Functional Expenses$508,448$59,053$0$567,501
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$227,970
Fundraising Direct Expenses$174,219
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Life is a Wave$93,292$93,292$53,797$39,495
STW Film Festival$88,544$88,544$81,273$7,271
Total Events$227,970$227,970$174,219$53,751
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$10,787$12,807▲ $2,020
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“A copy of the Form 990 is first reviewed by the Treasurer and Executive Director. Once it is approved by those individuals, it is given to the complete board for review before filing.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“The process for determining compensation for the Executive Director and other key organization employees includes an analysis of comparability data for salaries of similar positions in the marketplace, conversations and review by independent advisors, and internal deliberation and analysis by the board of directors.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Governing documents, policies and financial statements are made available upon request via email.”

Filing and Contact Details

Filer

Filer Name
Save The Waves Coalition
EIN
36-4515216
Phone
8314266169
Address
PO Box 183, Davenport, CA 95017

Signing Officer

Name
Nik Strong-Cvetich
Title
Executive Director
Signed
2019-11-11
Discuss with paid preparer
Yes

Organization Details

Formed
2003
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
7
Volunteers
200

Preparer

Firm
Laurel Larson CPA
Address
78 Cernon Street Suite A, Vacaville, CA 95688-2808
Preparer
Laurel Larson CPA
Phone
7074108328
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

“OTHER PROGRAM SERVICES 4: We hosted the 5th Global Wave Conference, bringing together 300 people from around the worlk to further surf conservation.”

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“Funds held for benefit of related organization for acquisition of land for conservation purposes.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt11Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt12Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt13Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt14Executive Director
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IRS990/MissionDesc0Save The Waves is a nonprofit organization dedicated to protecting surf ecosystems globally.
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IRS990/OtherExpensesGrp/Desc3Website
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IRS990/OtherExpensesGrp/ProgramServicesAmt136887
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IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04131
IRS990/PayrollTaxesGrp/ProgramServicesAmt024244
IRS990/PayrollTaxesGrp/TotalAmt028375
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0804
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IRS990/PensionPlanContributionsGrp/TotalAmt05528
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0In our Endangered Waves Campaign(s), Save the Waves continued to support our partners in Ireland, engaged new partners in Indonesia and promoted and expanded the reach of our Endangered Waves APP.
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IRS990/ProgSrvcAccomActy3Grp/Desc0In the Surfonomics Program in 2018, we built coalitions with partner group and local stake holders to scale and spread the surfonomics methodology.
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IRS990/PYContributionsGrantsAmt0321537
IRS990/PYExcessBenefitTransInd0false
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IRS990/PYOtherRevenueAmt0145028
IRS990/PYRevenuesLessExpensesAmt0935
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt016
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0282921
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Document Assets

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Filings

Displayed year

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

Open filing
Assets
$146,265
Liabilities
$28,587
Net assets
$117,678
Revenue
$571,735
Expenses
$567,501
Net income
$4,234
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.38$0.17$1.21$1.08$1.53$0.45
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.69$0.06$1.63$2.57$1.40$1.17
2022Detailed filing. Detailed filing data is available for this year.$0.55$0.05$0.50$1.18$1.11$0.06
2021Detailed filing. Detailed filing data is available for this year.$0.50$0.06$0.44$1.22$1.19$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.45$0.05$0.40$1.09$0.95$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.34$0.08$0.26$0.78$0.77$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.15$0.03$0.12$0.57$0.57$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.29$0.17$0.11$0.47$0.47$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.46$0.03$0.43$0.53$0.45$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.38$0.02$0.36$0.63$0.34$0.30
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$0.03$0.06$0.33$0.31$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.06$0.02$0.04$0.26$0.26$0.00
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$0.04$0.03$0.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.04$0.01$0.23
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.06$0.01$0.41