Civic Intelligence

Big Waves Inc

EIN 61-1913895 • 501(c)3 • Broomfield, CO

Profile

Our mission is to encourage positive mind and body health by providing opportunity and outlet for young athletes to participate in water polo with the intention that this space creates a healthy environment for young athletes to feel and process different emotions. Our vision is to provide a constructive outlet for youth to overcome difficult emotions in order to process them in a healthy way. In doing this,big waves intends on further impacting legislation around mental health and gun violence.

14622 Stellas Meadow DriveBroomfield, CO 80023

bigwavesinc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

40th percentile

0.00x

Higher debt load relative to assets than 40% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

46th percentile

0.01x

Higher debt load relative to revenue than 46% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

90th percentile

50%

Higher net margin than 90% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

77th percentile

21%

Faster asset growth than 77% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

93rd percentile

134%

Faster revenue growth than 93% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$591,137

Up $101,937 (+21%) from 2023

Liabilities

Up

$1,701

Up $1,064 (+167%) from 2023

Net Assets

Up

$589,436

Up $100,873 (+21%) from 2023

Revenue

Up

$200,181

Up $114,572 (+134%) from 2023

Expenses

Up

$99,308

Up $26,257 (+36%) from 2023

Net Income

Up

$100,873

Up $88,315 (+703%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2019: $211,838Liabilities 2019: $176Net Assets 2019: $211,6622019Assets 2020: $281,017Liabilities 2020: $419Net Assets 2020: $280,5982020Assets 2021: $406,182Liabilities 2021: $76Net Assets 2021: $406,1062021Assets 2022: $476,074Liabilities 2022: $126Net Assets 2022: $475,9482022Assets 2023: $489,200Liabilities 2023: $637Net Assets 2023: $488,5632023Assets 2024: $591,137Liabilities 2024: $1,701Net Assets 2024: $589,4362024

Highlighted filing

2024

Assets$591,137
Liabilities$1,701
Net Assets$589,436

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0Revenue 2019: $225,073Expenses 2019: $14,695Net Income 2019: $210,3782019Revenue 2020: $97,381Expenses 2020: $27,270Net Income 2020: $70,1112020Revenue 2021: $165,694Expenses 2021: $40,120Net Income 2021: $125,5742021Revenue 2022: $138,269Expenses 2022: $68,152Net Income 2022: $70,1172022Revenue 2023: $85,609Expenses 2023: $73,051Net Income 2023: $12,5582023Revenue 2024: $200,181Expenses 2024: $99,308Net Income 2024: $100,8732024

Highlighted filing

2024

Revenue$200,181
Expenses$99,308
Net Income$100,873

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 2, 2025
Return Version
2024v5.0
Gross Receipts
$658,488
Mission and Program Overview

Mission

Our mission is to encourage positive mind and body health by providing opportunity and outlet for young athletes to participate in water polo with the intention that this space creates a healthy environment for young athletes to feel and process different emotions. Our vision is to provide a constructive outlet for youth to overcome difficult emotions in order to process them in a healthy way. In doing this,big waves intends on further impacting legislation around mental health and gun violence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$399,201$517,505▲ $118,304
Cash and Non-Interest-Bearing Accounts$44,205$69,001▲ $24,796
Savings and Temporary Cash Investments$45,794$4,631▼ $41,163
Total Assets$489,200$591,137▲ $101,937
Liabilities
Accounts Payable and Accrued Expenses$637$1,701▲ $1,064
Total Liabilities$637$1,701▲ $1,064
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$488,563$589,436▲ $100,873
Total Net Assets Fund Balance$488,563$589,436▲ $100,873
Total Liabilities and Net Assets / Fund Balance$489,200$591,137▲ $101,937
Compensation and Service Providers

Board Members and Trustees

NameTitle
Vaughn BigelowPresident/tr
Brian HovenDirector
Christy SchaeferDirector
Dr Sean WhalenDirector
Joseph Youngblood IiiDirector
Ashley WilkinsonSecretary
Joseph PerottoVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$67,254
Program Service Revenue
$0
Investment Income
$78,813
Other Revenue
$54,114
All Other Contributions
$48,127
Change in Net Assets
$100,873
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$63,660
Other Expenses$35,648
Total Fundraising Expense$21,169
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$35,700--$35,700
Grants to Domestic Orgs$27,960--$27,960
Fees for Services Other--$19,825$19,825
Office Expenses$1,556$1,732$779$4,067
Fees for Services Accounting-$2,478-$2,478
Fees for Service Investment Mgmnt Fees-$1,672-$1,672
Advertising$546$530$530$1,606
Insurance-$885-$885
Information Technology$278$35$35$348
All Other Expenses$43$175-$218
Other Expenses$992$107-$107
Total Functional Expenses$70,525$7,614$21,169$99,308
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Co High School Water Polo AssocBroomfield, CO501c3Promote Water Polo$20,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$109,231
Fundraising Direct Expenses$55,117
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$70,957$70,957$29,941$41,016
Silent Auction$19,127-$15,043-
Total Events$123,532$104,405$51,302$53,103
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
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Board memebers review form 990 prior to filing.

Form 990, Page 6, Part VI, Line 12C

When a potential conflict of interest is identified it is presented to the board of directors where it is resolved.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Big Waves Inc
EIN
61-1913895
Phone
7203930499
Address
14622 STELLAS MEADOW DRIVE, BROOMFIELD, CO 80023
Doing Business As
Big Waves

Signing Officer

Name
Vaughn Bigelow
Title
President/treasurer
Phone
7203930499
Signed
2025-09-02

Organization Details

Principal Officer
Vaughn Bigelow
Formed
2018
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
50

Preparer

Firm
Boulder CPA Group
Address
1790 30TH ST STE 418, BOULDER, CO 80301
Preparer
Carol Bailiff CPA
Phone
3034493060
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Our mission is to encourage positive mind and body health by providing opportunity and outlet for young athletes to participate in water polo with the intention that this space creates a healthy environment for young athletes to feel and process different emotions. Our vision is to provide a constructive outlet for youth to overcome difficult emotions in order to process them in a healthy way. In doing this,big waves intends on further impacting legislation around mental health and gun violence.

Form 990, Page 2, Part III, Line 4A

This year big waves enters the holiday season with milestones to both celebrate and reflect upon. This december marks our 6th year as an organization which we celebrate. The determination and perseverance of our board members and volunteers warms my heart in a way that cannot be explained. With your support big waves continues to push forward and strengthen the communities it serves with hopes of helping poeple in times of need. We continue to expand existing programs and make strides in the development of new programs. Here are just some of our accomplishments from 2024: four community blood drives that generated 113 units of blood helping as many as 196 people. Awarded 35,000 in scholarships to six student recipients towards secondary education. Supported youth water polo programming in colorado with equipment and volunteer hours. Funded youth gun safety training classes educating 60+ youth both in new jersey. Supported safe gun storage organizations with gun locks and literature. Shipped 500+ free gun locks to responsible gun owners across the county. Donated 300 gun locks to organizations, educators, and medical providers across the country. Volunteered 100's of hours supporting colorado high school youth. As i put these numbers on paper, i am blown away with the progress we have made in our first 6 years. All of this was done on a 100% volunteer basis. Our overhead is approximately 8% of our budget which means that nearly all of the money raised goes back into the community with the intention of supporting its youth and saving lives. In the coming year we will continue supporting youth through sport and expanded mental health programming. Our committed support to colorado high school youth sports through water polo has had a major impact, including the first all girls spring league set for 2025. Please keep us in mind as 2024 comes to a close and you are considering making donations or contributions. We are a certified nonprofit 501(c)3 organization and all donations made qualify as tax deductible contributions.

Form 990, Part IX, Line 11G

Outside contract services 0 0 19,825

Form 990, Part XI, Line 9

Change in investment value 0 change in investment value 0

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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/Desc0THIS YEAR BIG WAVES ENTERS THE HOLIDAY SEASON WITH MILESTONES TO BOTH CELEBRATE AND REFLECT UPON. THIS DECEMBER MARKS OUR 6TH YEAR AS AN ORGANIZATION WHICH WE CELEBRATE. THE DETERMINATION AND PERSEVERANCE OF OUR BOARD MEMBERS AND VOLUNTEERS WARMS MY HEART IN A WAY THAT CANNOT BE EXPLAINED. WITH YOUR SUPPORT BIG WAVES CONTINUES TO PUSH FORWARD AND STRENGTHEN THE COMMUNITIES IT SERVES WITH HOPES OF HELPING POEPLE IN TIMES OF NEED. WE CONTINUE TO EXPAND EXISTING PROGRAMS AND MAKE STRIDES IN THE DEVELOPMENT OF NEW PROGRAMS. HERE ARE JUST SOME OF OUR ACCOMPLISHMENTS FROM 2024: FOUR COMMUNITY BLOOD DRIVES THAT GENERATED 113 UNITS OF BLOOD HELPING AS MANY AS 196 PEOPLE. AWARDED 35,000 IN SCHOLARSHIPS TO SIX STUDENT RECIPIENTS TOWARDS SECONDARY EDUCATION. SUPPORTED YOUTH WATER POLO PROGRAMMING IN COLORADO WITH EQUIPMENT AND VOLUNTEER HOURS. FUNDED YOUTH GUN SAFETY TRAINING CLASSES EDUCATING 60+ YOUTH BOTH IN NEW JERSEY. SUPPORTED SAFE GUN STORAGE ORGANIZATIONS WITH GUN LOCKS AND LITERATURE. SHIPPED 500+ FREE GUN LOCKS TO RESPONSIBLE GUN OWNERS ACROSS THE COUNTY. DONATED 300 GUN LOCKS TO ORGANIZATIONS, EDUCATORS, AND MEDICAL PROVIDERS ACROSS THE COUNTRY. VOLUNTEERED 100'S OF HOURS SUPPORTING COLORADO HIGH SCHOOL YOUTH. AS I PUT THESE NUMBERS ON PAPER, I AM BLOWN AWAY WITH THE PROGRESS WE HAVE MADE IN OUR FIRST 6 YEARS. ALL OF THIS WAS DONE ON A 100% VOLUNTEER BASIS. OUR OVERHEAD IS APPROXIMATELY 8% OF OUR BUDGET WHICH MEANS THAT NEARLY ALL OF THE MONEY RAISED GOES BACK INTO THE COMMUNITY WITH THE INTENTION OF SUPPORTING ITS YOUTH AND SAVING LIVES. IN THE COMING YEAR WE WILL CONTINUE SUPPORTING YOUTH THROUGH SPORT AND EXPANDED MENTAL HEALTH PROGRAMMING. OUR COMMITTED SUPPORT TO COLORADO HIGH SCHOOL YOUTH SPORTS THROUGH WATER POLO HAS HAD A MAJOR IMPACT, INCLUDING THE FIRST ALL GIRLS SPRING LEAGUE SET FOR 2025. PLEASE KEEP US IN MIND AS 2024 COMES TO A CLOSE AND YOU ARE CONSIDERING MAKING DONATIONS OR CONTRIBUTIONS. WE ARE A CERTIFIED NONPROFIT 501(C)3 ORGANIZATION AND ALL DONATIONS MADE QUALIFY AS TAX DEDUCTIBLE CONTRIBUTIONS.
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PROMOTE WATER POLO
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CO HIGH SCHOOL WATER POLO ASSOC
IRS990ScheduleI/RecipientTable/RecipientEIN0863393757
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE VAUGHN BIGELOW JR. MEMORIAL SCHOLARSHIP REQUIRES ANNUAL UPDATES ON COLLEGE EDUCATION INCLUDING ATHLETICS. THE SCHOLARSHIP IS A 20,000 SCHOLARSHIP BUT PAID OUT OVER 4 YEARS SO EACH RECIPIENT IS REQUIRED TO UPDATE US EACH YEAR TO MAKE SURE THEY STILL QUALIFY FOR THE NEXT 5,000 PAYMENT. THE BOARD REVIEWS THESE RENEWAL APPLICATIONS TO DETERMINE IF THE RECIPIENT STILL QUALIFIES.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OUR MISSION IS TO ENCOURAGE POSITIVE MIND AND BODY HEALTH BY PROVIDING OPPORTUNITY AND OUTLET FOR YOUNG ATHLETES TO PARTICIPATE IN WATER POLO WITH THE INTENTION THAT THIS SPACE CREATES A HEALTHY ENVIRONMENT FOR YOUNG ATHLETES TO FEEL AND PROCESS DIFFERENT EMOTIONS. OUR VISION IS TO PROVIDE A CONSTRUCTIVE OUTLET FOR YOUTH TO OVERCOME DIFFICULT EMOTIONS IN ORDER TO PROCESS THEM IN A HEALTHY WAY. IN DOING THIS,BIG WAVES INTENDS ON FURTHER IMPACTING LEGISLATION AROUND MENTAL HEALTH AND GUN VIOLENCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THIS YEAR BIG WAVES ENTERS THE HOLIDAY SEASON WITH MILESTONES TO BOTH CELEBRATE AND REFLECT UPON. THIS DECEMBER MARKS OUR 6TH YEAR AS AN ORGANIZATION WHICH WE CELEBRATE. THE DETERMINATION AND PERSEVERANCE OF OUR BOARD MEMBERS AND VOLUNTEERS WARMS MY HEART IN A WAY THAT CANNOT BE EXPLAINED. WITH YOUR SUPPORT BIG WAVES CONTINUES TO PUSH FORWARD AND STRENGTHEN THE COMMUNITIES IT SERVES WITH HOPES OF HELPING POEPLE IN TIMES OF NEED. WE CONTINUE TO EXPAND EXISTING PROGRAMS AND MAKE STRIDES IN THE DEVELOPMENT OF NEW PROGRAMS. HERE ARE JUST SOME OF OUR ACCOMPLISHMENTS FROM 2024: FOUR COMMUNITY BLOOD DRIVES THAT GENERATED 113 UNITS OF BLOOD HELPING AS MANY AS 196 PEOPLE. AWARDED 35,000 IN SCHOLARSHIPS TO SIX STUDENT RECIPIENTS TOWARDS SECONDARY EDUCATION. SUPPORTED YOUTH WATER POLO PROGRAMMING IN COLORADO WITH EQUIPMENT AND VOLUNTEER HOURS. FUNDED YOUTH GUN SAFETY TRAINING CLASSES EDUCATING 60+ YOUTH BOTH IN NEW JERSEY. SUPPORTED SAFE GUN STORAGE ORGANIZATIONS WITH GUN LOCKS AND LITERATURE. SHIPPED 500+ FREE GUN LOCKS TO RESPONSIBLE GUN OWNERS ACROSS THE COUNTY. DONATED 300 GUN LOCKS TO ORGANIZATIONS, EDUCATORS, AND MEDICAL PROVIDERS ACROSS THE COUNTRY. VOLUNTEERED 100'S OF HOURS SUPPORTING COLORADO HIGH SCHOOL YOUTH. AS I PUT THESE NUMBERS ON PAPER, I AM BLOWN AWAY WITH THE PROGRESS WE HAVE MADE IN OUR FIRST 6 YEARS. ALL OF THIS WAS DONE ON A 100% VOLUNTEER BASIS. OUR OVERHEAD IS APPROXIMATELY 8% OF OUR BUDGET WHICH MEANS THAT NEARLY ALL OF THE MONEY RAISED GOES BACK INTO THE COMMUNITY WITH THE INTENTION OF SUPPORTING ITS YOUTH AND SAVING LIVES. IN THE COMING YEAR WE WILL CONTINUE SUPPORTING YOUTH THROUGH SPORT AND EXPANDED MENTAL HEALTH PROGRAMMING. OUR COMMITTED SUPPORT TO COLORADO HIGH SCHOOL YOUTH SPORTS THROUGH WATER POLO HAS HAD A MAJOR IMPACT, INCLUDING THE FIRST ALL GIRLS SPRING LEAGUE SET FOR 2025. PLEASE KEEP US IN MIND AS 2024 COMES TO A CLOSE AND YOU ARE CONSIDERING MAKING DONATIONS OR CONTRIBUTIONS. WE ARE A CERTIFIED NONPROFIT 501(C)3 ORGANIZATION AND ALL DONATIONS MADE QUALIFY AS TAX DEDUCTIBLE CONTRIBUTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMEBERS REVIEW FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WHEN A POTENTIAL CONFLICT OF INTEREST IS IDENTIFIED IT IS PRESENTED TO THE BOARD OF DIRECTORS WHERE IT IS RESOLVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OUTSIDE CONTRACT SERVICES 0 0 19,825
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CHANGE IN INVESTMENT VALUE 0 CHANGE IN INVESTMENT VALUE 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0VAUGHN BIGELOW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07203930499
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-02
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CAROL BAILIFF CPA
ReturnHeader/ReturnTs02025-09-02T13:13:01-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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