Civic Intelligence

Wave Academy

990EZ • Fiscal year 2013 • EIN 36-4690777

Jan 01, 2013 to Dec 31, 2013 • Filed on May 01, 2014

Organization Profilewww.waveacademy.org
4455 Murphy Canyon Road Ste 100-1692123

(619) 701-7776

Siviq Scores

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

Liabilities / Assets

59th percentile

0.01x

Higher debt load relative to assets than 59% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

64th percentile

0.01x

Higher debt load relative to revenue than 64% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

14th percentile

-24%

Higher net margin than 14% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

24th percentile

-15%

Faster asset growth than 24% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

87th percentile

58%

Faster revenue growth than 87% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2011 to 2013

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$203,013

Down $34,742 (-15%) from 2012

Net Assets

Down

$201,272

Down $35,989 (-15%) from 2012

Liabilities

Up

$1,741

Up $1,247 (+252%) from 2012

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin14th percentile

Revenue

$150,452

No earlier filing loaded for comparison.

Expenses

Up

$186,441

Up $87,886 (+89%) from 2012

Net Income

-$35,989

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth24th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $55,589Net Assets 2011: $55,5892011Assets 2012: $237,755Liabilities 2012: $494Net Assets 2012: $237,2612012Assets 2013: $203,013Liabilities 2013: $1,741Net Assets 2013: $201,2722013Assets 2016: $203,060Liabilities 2016: $5,926Net Assets 2016: $197,1342016Assets 2017: $277,114Liabilities 2017: $11,843Net Assets 2017: $265,2712017Assets 2018: $314,515Liabilities 2018: $7,837Net Assets 2018: $306,6782018Assets 2019: $343,093Liabilities 2019: $9,320Net Assets 2019: $333,7732019Assets 2021: $987,539Liabilities 2021: $67,549Net Assets 2021: $919,9902021Assets 2022: $1,662,365Liabilities 2022: $567,334Net Assets 2022: $1,095,0312022Assets 2024: $1,554,256Liabilities 2024: $466,214Net Assets 2024: $1,088,0422024

Highlighted filing

2013

Assets$203,013
Liabilities$1,741
Net Assets$201,272
Open 2013 Filing

Operations Trend

Revenue Growth87th percentile

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

$1.0M$500K$0-$500KRevenue 2011: $60,100Expenses 2011: $4,511Net Income 2011: $55,5892011Expenses 2012: $98,5552012Revenue 2013: $150,452Expenses 2013: $186,441Net Income 2013: -$35,9892013Revenue 2016: $378,034Expenses 2016: $285,652Net Income 2016: $92,3822016Revenue 2017: $335,789Expenses 2017: $267,264Net Income 2017: $68,5252017Revenue 2018: $360,690Expenses 2018: $323,644Net Income 2018: $37,0462018Revenue 2019: $413,408Expenses 2019: $390,502Net Income 2019: $22,9062019Revenue 2021: $974,644Expenses 2021: $374,384Net Income 2021: $600,2602021Revenue 2022: $819,918Expenses 2022: $644,877Net Income 2022: $175,0412022Revenue 2024: $615,720Expenses 2024: $638,741Net Income 2024: -$23,0212024

Highlighted filing

2013

Revenue$150,452
Expenses$186,441
Net Income-$35,989
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 1, 2014
Return Version
2013v3.1
Gross Receipts
$150,452
Mission and Program Overview

Mission

Promote aquatic education and research, and to foster community outreach and service.

Program Services

DescriptionGrantsExpenses
Provide funds for education of students and public on water therapy methods.$115,351-
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dave ToweExecutive DirecFT$60,208-$60,208
Francie MortensionPresident-$0--
Elizabeth GoodmanDirector-$0--
Daniel D BeckerSecretary/Treas-$0--
Erin O'RourkeVice President-$0--
Filing and Contact Details

Filer

EIN
36-4690777
Phone
6197017776

Signing Officer

Name
Dave Towe
Title
Executive Director
Signed
2014-05-01
Discuss with paid preparer
Yes

Preparer

Preparer
Rebecca Duplissey Luers CPA
Phone
7607650343
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $14522”

Other Expenses.1002

“Office Expenses $2585”

Other Expenses.1005

“Travel $5507”

Other Expenses.1009

“Depreciation $40”

Other Expenses.1012

“Insurance $2592”

Other Expenses.1

“Aquatic Therapy $23409”

Other Expenses.2

“Research Program $8042”

Other Expenses.3

“Continuing Education $6150”

Other Expenses.4

“Fundraising Admin $5853”

Other Expenses.5

“Rent $4061”

Other Expenses.6

“Fundraising - Other $1387”

Other Expenses.8

“Pool Rental $705”

Other Expenses.9

“BANK CHARGES $345”

Other Assets.1003

“Machinery and Equipment - Beginning $0 Machinery and Equipment - Ending $338”

Other Assets.1

“Security Deposit - Beginning $0 Security Deposit - Ending $475”

Total Liabilities.1

“PAYROLL LIABILITIES - Beginning $494 PAYROLL LIABILITIES - Ending $1741”

Raw XML Appendix171 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Dave Towe
IRS990EZ/BooksInCareOfDetail/PhoneNum06197017776
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine104455 Murphy Canyon Road Ste 100-16
IRS990EZ/BooksInCareOfDetail/USAddress/City0San Diego
IRS990EZ/BooksInCareOfDetail/USAddress/State0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode092123
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0237755
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0202200
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0148555
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-35989
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt038367
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0237755
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0203013
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0150452
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt01
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0237261
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0201272
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0237261
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0201272
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt060208
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Dave Towe
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Francie Mortension
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Elizabeth Goodman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Daniel D Becker
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Erin O'Rourke
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Executive Direc
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary/Treas
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Vice President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0813
IRS990EZ/OtherExpensesTotalAmt075198
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Promote aquatic education and research, and to foster community outreach and service.
IRS990EZ/PrintingPublicationsPostageAmt01269
IRS990EZ/ProgramServiceRevenueAmt01896
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provide funds for education of students and public on water therapy methods.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt0115351
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/RelatedOrgSect527OrgInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt071607
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0494
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01741
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0186441
IRS990EZ/TotalProgramServiceExpensesAmt0115351
IRS990EZ/TotalRevenueAmt0150452
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.waveacademy.org
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0148556
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0280226
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt060100
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0488882
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01896
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01896
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt0488882
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0148556
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0280226
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt060100
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0488882
IRS990ScheduleA/TotalSupportAmt0490779
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $14522
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $2585
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Travel $5507
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Depreciation $40
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Insurance $2592
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Aquatic Therapy $23409
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Research Program $8042
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Continuing Education $6150
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Fundraising Admin $5853
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Rent $4061
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Fundraising - Other $1387
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Pool Rental $705
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12BANK CHARGES $345
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Machinery and Equipment - Beginning $0 Machinery and Equipment - Ending $338
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Security Deposit - Beginning $0 Security Deposit - Ending $475
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15PAYROLL LIABILITIES - Beginning $494 PAYROLL LIABILITIES - Ending $1741
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Assets.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Total Liabilities.1
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Dave Towe
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-01
ReturnHeader/Filer/BusinessName/BusinessNameLine10Wave Academy
ReturnHeader/Filer/BusinessNameControlTxt0WAVE
ReturnHeader/Filer/EIN0364690777
ReturnHeader/Filer/PhoneNum06197017776
ReturnHeader/Filer/USAddress/AddressLine104455 Murphy Canyon Road Ste 100-16
ReturnHeader/Filer/USAddress/City0San Diego
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode092123
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Luers & Dyer CPAs LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO Box 1934
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Julian
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode092036
ReturnHeader/PreparerPersonGrp/PhoneNum07607650343
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Rebecca Duplissey Luers CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-05-01T15:07:45-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$203,013
Liabilities
$1,741
Net assets
$201,272
Revenue
$150,452
Expenses
$186,441
Net income
-$35,989
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.55$0.47$1.09$0.62$0.64$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.66$0.57$1.10$0.82$0.64$0.18
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.07$0.92$0.97$0.37$0.60
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.01$0.33$0.41$0.39$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.01$0.31$0.36$0.32$0.04
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.01$0.27$0.34$0.27$0.07
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.01$0.20$0.38$0.29$0.09
2013Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.20$0.15$0.19$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.00$0.24$0.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.06$0.06$0.00$0.06
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)3 • <$500k nonprofits