Civic Intelligence

Breaking Wave Theatre Company

EIN 66-0904800 • 501(c)3 • Barrigada, GU

Profile

Education and the Arts

PO Box 21963Barrigada, GU 96921

http: www.bwtcguam.com

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

58th percentile

5.8%

Higher net margin than 58% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

83rd percentile

$3,500

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

64th percentile

6.4%

Faster asset growth than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

97th percentile

319%

Faster revenue growth than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$21,677

Up $1,300 (+6.4%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$21,677

Up $1,300 (+6.4%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin58th percentile

Revenue

Up

$58,563

Up $44,593 (+319%) from 2023

Expenses

Down

$55,171

Down $47,502 (-46%) from 2023

Net Income

Up

$3,392

Up $92,095 (+104%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth64th percentile

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

$30K$20K$10K$0Assets 2023: $20,377Net Assets 2023: $20,3772023Assets 2024: $21,677Net Assets 2024: $21,6772024

Highlighted filing

2024

Assets$21,677
Liabilities-
Net Assets$21,677
Open 2024 Filing

Operations Trend

Revenue Growth97th percentile

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

$150K$100K$50K$0-$50K-$100KRevenue 2023: $13,970Expenses 2023: $102,673Net Income 2023: -$88,7032023Revenue 2024: $58,563Expenses 2024: $55,171Net Income 2024: $3,3922024

Highlighted filing

2024

Revenue$58,563
Expenses$55,171
Net Income$3,392
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$21,677
Liabilities
-
Net assets
$21,677
Revenue
$58,563
Expenses
$55,171
Net income
$3,392
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.22$0.22$0.59$0.55$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.20$0.20$0.14$1.03$0.89
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 28, 2025
Return Version
2024v5.1
Gross Receipts
$58,563
Mission and Program Overview

Mission

Education and the Arts

Program Services

DescriptionGrantsExpenses
We Will Not Go Silent - We launched We Will Not Go Silent an original theatre piece addressing the real-world impact of environmental challenges in the Pacific. Through storytelling movement and music the show highlighted personal responsibility and stewardship encouraging communities to come together to protect their shared future. The production is being developed for national touring.$13,274$15,244
CAATA Hawai Tour - In summer 2024 BWTC represented our region as part of the Consortium of Asian American Theaters & Artists CAATA Festival in Hawai We toured original works that celebrate Pacific Islander perspectives shared Guams cultural stories with national audiences and engaged in dialogue with artists and communities across the country.$13,500$14,443
Unspoken: Nashville - In partnership with API Mid TN we presented Unspoken: Nashville a live storytelling event that gave voice to Asian and Pacific Islander community members. The program encouraged open dialogue about personal values mental wellness and the importance of family and identity. This program serviced 50 audience members and 10 team members.$3,000$3,000
We hosted free skills-building improv workshops open to the community helping participants grow in confidence communication and collaboration. The series culminated in a public performance in December 2024.$0$2,670
Haunted House in support of Childrens Ark - As part of the annual Zombie Run BWTC designed and operated a haunted house experience to raise funds for Childrens Ark a local nonprofit supporting youth and families. This event offered wholesome seasonal fun while directly supporting community needs.$0$2,295
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christelyn Joy OchocoPresidentPT$3,500-$3,500
Joyce-Lynn Rose G TorresBoard DirectorPT$1,850-$1,850
Jerome OcampoSecretaryPT$700-$700
Hannah Grace ElmoreBoard DirectorPT$500-$500
James Lee AevermannVice PresidenttreasurerPT$250-$250
Filing and Contact Details

Filer

Filer Name
Breaking Wave Theatre Company
EIN
66-0904800
In Care Of
% James L Aevermann
Address
PO Box 21963, Barrigada, GU 96921

Signing Officer

Name
James Aevermann
Title
Vice President and Treasurer
Signed
2025-04-28
Supplemental Narrative

Additional Explanations

Part I, line 16

“| Other Expenses:, Amount:| Banking Fees, $95| Filing & Legal fees, $2300| Show supplies, $5203| Travel and Per Diem, $15188|”

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0| Other Expenses:, Amount:| Banking Fees, $95| Filing & Legal fees, $2300| Show supplies, $5203| Travel and Per Diem, $15188|
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0James Aevermann
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Vice President and Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BREAKING WAVE THEATRE COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0BREA
ReturnHeader/Filer/EIN0660904800
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ReturnHeader/Filer/InCareOfNm0% James L Aevermann
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ReturnHeader/Filer/USAddress/ZIPCd096921
ReturnHeader/ReturnTs02025-04-26T06:01:20-04:00
ReturnHeader/ReturnTypeCd0990EZ
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ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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