Civic Intelligence

Big Waves Foundation Inc.

990 • Fiscal year 2020 • EIN 61-1913895

Jan 01, 2020 to Dec 31, 2020 • Filed on May 07, 2021

Organization ProfileBIGWAVESINC.ORG
14622 Stellas Meadow DriveBroomfield, CO 80023

(720) 393-0499

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Higher debt load relative to assets than 57% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

59th percentile

0.00x

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

94th percentile

72%

Higher net margin than 94% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

74th percentile

33%

Faster asset growth than 74% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

18th percentile

-57%

Faster revenue growth than 18% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$281,017

Up $69,179 (+33%) from 2019

Net Assets

Up

$280,598

Up $68,936 (+33%) from 2019

Liabilities

Up

$419

Up $243 (+138%) from 2019

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin94th percentile

Revenue

Down

$97,381

Down $127,692 (-57%) from 2019

Expenses

Up

$27,270

Up $12,575 (+86%) from 2019

Net Income

Down

$70,111

Down $140,267 (-67%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth74th percentile

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

$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

2020

Assets$281,017
Liabilities$419
Net Assets$280,598
Open 2020 Filing

Operations Trend

Revenue Growth18th percentile

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$97,381
Expenses$27,270
Net Income$70,111
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 7, 2021
Return Version
2020v4.0
Gross Receipts
$367,879
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
Savings and Temporary Cash Investments$119,533$149,731▲ $30,198
Investments in Publicly Traded Securities$50,003$111,620▲ $61,617
Cash and Non-Interest-Bearing Accounts$40,425$19,666▼ $20,759
Inventories for Sale or Use$1,877--
Total Assets$211,838$281,017▲ $69,179
Liabilities
Accounts Payable and Accrued Expenses$176$419▲ $243
Total Liabilities$176$419▲ $243
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$211,662$280,598▲ $68,936
Total Net Assets Fund Balance$211,662$280,598▲ $68,936
Total Liabilities and Net Assets / Fund Balance$211,838$281,017▲ $69,179
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

NameTitle
Brian HovenBoard Member
Christy SchaferBoard Member
Dr Sean WhalenBoard Member
Joseph Youngblood IiiBoard Member
Vaughn BigelowExecutive Di
Ashley WilkinsonSecretary
Joseph PerottoVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$45,146
Program Service Revenue
$0
Investment Income
$18,659
Other Revenue
$33,576
All Other Contributions
$28,391
Change in Net Assets
$70,111
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$13,970
Grants and Similar Amounts Paid$13,300
Total Fundraising Expense$4,260
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$10,000--$10,000
Advertising-$3,858$3,859$7,717
Grants to Domestic Orgs$3,300--$3,300
Fees for Services Accounting-$1,663-$1,663
Insurance-$854-$854
Office Expenses-$661-$661
Fees for Service Investment Mgmnt Fees-$605-$605
Information Technology$246$31$31$308
All Other Expenses-$191-$191
Other Expenses$347$152$173$152
Interest-$39-$39
Total Functional Expenses$14,285$8,725$4,260$27,270
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$57,160
Fundraising Direct Expenses$23,584
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$50,120$50,120$20,362$29,758
Silent Auction$16,755-$330-
Total Events$72,901$56,146$23,584$32,562
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

Signing Officer

Name
Vaughn Bigelow
Title
Executive Director
Phone
7203930499
Signed
2021-05-07

Organization Details

Principal Officer
Vaughn Bigelow
Formed
2018
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
17

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

“2020 service accomplishments: big waves hosted three community blood drives yielding nearly 100 units of blood. Provided two 5,000 assistance for the 2019 scholarship award and provided one 5,000 assistance for the 2020 scholarship award. Big waves donated 2,200 to broomfield fish, a local non profit helping families in need. We gave 150 gun locks to registered participants. Provided water polo caps for the adams 12 school district high school water polo team. Organized and hosted a water polo clinic for new potential players. Volunteered time to clean up the broomfield bike park. Volunteered time developing the colorado high school water polo association. Collected holiday toys and supplies for children hospital colorado.”

Form 990, Part XI, Line 9

“Change in investment value -1,175”

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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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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt072901
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt050120
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt06026
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt056146
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt032562
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt02892
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt023584
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt020362
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0330
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IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt010000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIP PAYMENTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt02
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
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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/ExplanationTxt12020 SERVICE ACCOMPLISHMENTS: BIG WAVES HOSTED THREE COMMUNITY BLOOD DRIVES YIELDING NEARLY 100 UNITS OF BLOOD. PROVIDED TWO 5,000 ASSISTANCE FOR THE 2019 SCHOLARSHIP AWARD AND PROVIDED ONE 5,000 ASSISTANCE FOR THE 2020 SCHOLARSHIP AWARD. BIG WAVES DONATED 2,200 TO BROOMFIELD FISH, A LOCAL NON PROFIT HELPING FAMILIES IN NEED. WE GAVE 150 GUN LOCKS TO REGISTERED PARTICIPANTS. PROVIDED WATER POLO CAPS FOR THE ADAMS 12 SCHOOL DISTRICT HIGH SCHOOL WATER POLO TEAM. ORGANIZED AND HOSTED A WATER POLO CLINIC FOR NEW POTENTIAL PLAYERS. VOLUNTEERED TIME TO CLEAN UP THE BROOMFIELD BIKE PARK. VOLUNTEERED TIME DEVELOPING THE COLORADO HIGH SCHOOL WATER POLO ASSOCIATION. COLLECTED HOLIDAY TOYS AND SUPPLIES FOR CHILDREN HOSPITAL COLORADO.
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/ExplanationTxt5CHANGE IN INVESTMENT VALUE -1,175
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0281017
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IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08725
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt014285
IRS990/TotalFunctionalExpensesGrp/TotalAmt027270
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0176
IRS990/TotalLiabilitiesEOYAmt0419
IRS990/TotalLiabilitiesGrp/BOYAmt0176
IRS990/TotalLiabilitiesGrp/EOYAmt0419
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0211662
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0280598
IRS990/TotalProgramServiceExpensesAmt014285
IRS990/TotalRevenueGrp/ExclusionAmt052235
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt097381
IRS990/TotalVolunteersCnt017
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0211838
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0281017
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt014622 STELLAS MEADOW DR
IRS990/USAddress/CityNm0BROOMFIELD
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080023
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0BIGWAVESINC.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0VAUGHN BIGELOW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07203930499
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BIG WAVES INC
ReturnHeader/Filer/BusinessNameControlTxt0BIGW
ReturnHeader/Filer/EIN0611913895
ReturnHeader/Filer/PhoneNum07203930499
ReturnHeader/Filer/USAddress/AddressLine1Txt014622 STELLAS MEADOW DRIVE
ReturnHeader/Filer/USAddress/CityNm0BROOMFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080023
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0831352780
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BOULDER CPA GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01790 30TH ST STE 418
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOULDER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080301
ReturnHeader/PreparerPersonGrp/PhoneNum03034493060
ReturnHeader/PreparerPersonGrp/PreparationDt02021-05-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CAROL BAILIFF CPA
ReturnHeader/ReturnTs02021-05-11T16:34:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0VAUGHN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BIGELOW
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$281,017
Liabilities
$419
Net assets
$280,598
Revenue
$97,381
Expenses
$27,270
Net income
$70,111
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.91$0.02$5.89$2.00$0.99$1.01
2023Detailed filing. Detailed filing data is available for this year.$4.89$0.01$4.89$0.86$0.73$0.13
2022Detailed filing. Detailed filing data is available for this year.$4.76$0.00$4.76$1.38$0.68$0.70
2021Detailed filing. Detailed filing data is available for this year.$4.06$0.00$4.06$1.66$0.40$1.26
2020Detailed filing. Detailed filing data is available for this year.$2.81$0.00$2.81$0.97$0.27$0.70
2019Detailed filing. Detailed filing data is available for this year.$2.12$0.00$2.12$2.25$0.15$2.10
Peer Organizations

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