WAVE FOUNDATION INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: WAVE FOUNDATION INC (EIN 61-1325992)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-11-04
IRS object ID: 202243089349300704
Schema version: 2021v4.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-11-04T09:00:31-05:00	ReturnTs
Tax Period End	2021-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	311119890	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Barnes Dennig & Co LTD	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	150 East Fourth Street	AddressLine1Txt
City	Cincinnati	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	45202	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	611325992	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Wave Foundation Inc	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	WAVE	BusinessNameControlTxt
Phone	8598151404	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1 Aquarium Way	AddressLine1Txt
City	Newport	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	41071	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Tricia Watts	PersonNm
Person Title	Executive Director	PersonTitleTxt
Phone	8598151404	PhoneNum
Signature	2022-10-31	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Tricia	PersonFirstNm
Person Last	Watts	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Paula Hume	PreparerPersonNm
PTIN	P00537516	PTIN
Phone	5132418313	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Tricia Watts	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1 Aquarium Way	AddressLine1Txt
City	Newport	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	41071	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$660,460	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.wavefoundation.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1998	FormationYr
Legal Domicile State	KY	LegalDomicileStateCd
Activity Or Mission	WAVE Foundation strives to excite, engage and educate our communities about aquatic life and the importance of protecting and conserving natural resources and the environment. Programming initiatives exist in three core areas: education, conservation and volunteerism. WAVE provides unique education curriculum and experiences for students of all ages; supports and provides leadership in local, national and global conservation efforts; and has a vibrant volunteer program with over 400 dedicated volunteers.Each of WAVE's programs aims to increase awareness, curiosity and respect of aquatic animals and their environments. In doing so, we create unique opportunities for the community to experience and participate in our programs.	ActivityOrMissionDesc
Voting Members Governing Body	13	VotingMembersGoverningBodyCnt
Voting Members Independent	13	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	100	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$368,513	PYContributionsGrantsAmt
CY Contributions Grants	$399,683	CYContributionsGrantsAmt
PY Program Service Revenue	$42,612	PYProgramServiceRevenueAmt
CY Program Service Revenue	$107,333	CYProgramServiceRevenueAmt
PY Investment Income	$54,836	PYInvestmentIncomeAmt
CY Investment Income	$32,889	CYInvestmentIncomeAmt
PY Other Revenue	$31,154	PYOtherRevenueAmt
CY Other Revenue	$84,474	CYOtherRevenueAmt
PY Total Revenue	$497,115	PYTotalRevenueAmt
CY Total Revenue	$624,379	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$366,085	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$213,433	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$51,110	CYTotalFundraisingExpenseAmt
PY Other Expenses	$107,949	PYOtherExpensesAmt
CY Other Expenses	$119,955	CYOtherExpensesAmt
PY Total Expenses	$474,034	PYTotalExpensesAmt
CY Total Expenses	$333,388	CYTotalExpensesAmt
PY Revenues Less Expenses	$23,081	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$290,991	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,952,564	TotalAssetsBOYAmt
Total Assets EOY	$2,358,026	TotalAssetsEOYAmt
Total Liabilities BOY	$78,048	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$18,662	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,874,516	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,339,364	NetAssetsOrFundBalancesEOYAmt
Mission	WAVE Foundation strives to excite, engage and educate our community about the wonders of aquatic life and the importance of conservation.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$130,103	ExpenseAmt
Revenue	$90,073	RevenueAmt
Desc	Educational programs- Provides curriculum for teachers and students that further the educational goals of WAVE Foundation's mission and Newport Aquarium's programming which include educational camps, community outreach and after school programming.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$41,209	ExpenseAmt
Revenue	$48,518	RevenueAmt
Desc	Conservation programs- Provides funding for conservation projects locally, nationally and internationally. Also includes merchandise sales which include animal art, animal adoptions, shark tooth necklaces, coin drops and KY wild cards. Funds raised from the sales of these items help to support our conservation initiatives.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$43,777	ExpenseAmt
Desc	Volunteer programs- Recruit, on-board, train and schedule volunteers to provide education to Newport Aquarium guests as well as the Greater Cincinnati area. Volunteer programs include exhibit interpreters, dive services, summer naturalist teen programming, outreach education specialists, husbandry aides and episodic volunteers to support our fundraising events.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$215,089	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	4	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	13	GoverningBodyVotingMembersCnt
Independent Voting Member	13	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	0	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	KY	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OH	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Julie Uffman	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8598151418	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1 Aquarium Way	AddressLine1Txt
City	Newport	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	41071	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
Kathy Dye
Member	1.00	Yes (X)	$0	$0	$0
Dudley Taft
Lifetime Member	1.00	Yes (X)	$0	$0	$0
Tabitha Tolliver
Chair	2.00	Yes (X)	$0	$0	$0	Yes (X)
Jeff Daniher
Member - Exited 11/1/2021	1.00	Yes (X)	$0	$0	$0
Jeff Weisker
Vice Chair	1.00	Yes (X)	$0	$0	$0	Yes (X)
Greg Flasch
Member	1.00	Yes (X)	$0	$0	$0
Shayna Nevermann
Secretary	1.00	Yes (X)	$0	$0	$0	Yes (X)
Jennifer Gothard
Member	1.00	Yes (X)	$0	$0	$0
Tom Sqouris
Member	1.00	Yes (X)	$0	$0	$0
Jacob Purcell
Treasurer	1.00	Yes (X)	$0	$0	$0	Yes (X)
Kim Snyder
Member	1.00	Yes (X)	$0	$0	$0
Marcus Liafook
Member	1.00	Yes (X)	$0	$0	$0
Khalid Kareem
Member - Joined 7/15/2021	1.00	Yes (X)	$0	$0	$0
Stephanie Koch Snyder
Member - Joined 1/15/2021	1.00	Yes (X)	$0	$0	$0
Scott Wingate
Executive Director - Exited 8/1/2021	60.00		$43,809	$0	$541	Yes (X)
Tricia Watts
Executive Director - Joined 12/6/21	60.00		$3,465	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$47,274	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$541	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Fundraising	$57,478	FundraisingAmt
Government Grants	$68,000	GovernmentGrantsAmt
All Other Contributions	$274,205	AllOtherContributionsAmt
Total Contributions	$399,683	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Education	611710	$90,073	$90,073
Conservation	611710	$17,260	$17,260

Field	Value	IRS element (for citing)
Total Program Service Revenue	$107,333	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$31,424	TotalRevenueColumnAmt
Exclusion	$31,424	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$1,465	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$0	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$1,465	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,465	TotalRevenueColumnAmt
Exclusion	$1,465	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$86,805	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$57,478	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$33,962	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$52,843	TotalRevenueColumnAmt
Exclusion	$52,843	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$33,377	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$2,119	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$31,258	TotalRevenueColumnAmt
Related Or Exempt Func Income	$31,258	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	Miscellaneous Income	Desc
Business	900099	BusinessCd
Total Revenue Column	$373	TotalRevenueColumnAmt
Exclusion	$373	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$373	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$624,379	TotalRevenueColumnAmt
Related Or Exempt Func Income	$138,591	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$86,105	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$47,814	TotalAmt
Program Services	$7,194	ProgramServicesAmt
Management And General	$21,456	ManagementAndGeneralAmt
Fundraising	$19,164	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$138,967	TotalAmt
Program Services	$119,383	ProgramServicesAmt
Management And General	$3,751	ManagementAndGeneralAmt
Fundraising	$15,833	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$12,001	TotalAmt
Program Services	$12,001	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$14,651	TotalAmt
Program Services	$11,773	ProgramServicesAmt
Management And General	$1,205	ManagementAndGeneralAmt
Fundraising	$1,673	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$31,115	TotalAmt
Management And General	$31,115	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$2,667	TotalAmt
Program Services	$1,327	ProgramServicesAmt
Management And General	$663	ManagementAndGeneralAmt
Fundraising	$677	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,680	TotalAmt
Management And General	$1,680	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$11,916	TotalAmt
Program Services	$8,272	ProgramServicesAmt
Management And General	$1,526	ManagementAndGeneralAmt
Fundraising	$2,118	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$761	TotalAmt
Management And General	$666	ManagementAndGeneralAmt
Fundraising	$95	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$1,773	TotalAmt
Program Services	$1,773	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$24,603	TotalAmt
Program Services	$24,603	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$10,145	TotalAmt
Program Services	$9,248	ProgramServicesAmt
Management And General	$897	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	FundraisingFundraisingAmt	Management And GeneralManagementAndGeneralAmt
Program Expenses	$15,951	$10,951	$5,000
Staff Expenses	$11,681	$8,564		$3,117
Other Expenses	$7,663		$6,550	$1,113

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$333,388	TotalAmt
Program Services	$215,089	ProgramServicesAmt
Management And General	$67,189	ManagementAndGeneralAmt
Fundraising	$51,110	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$378,465	BOYAmt
EOY	$460,643	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$287	BOYAmt
EOY	$1,265	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$6,277	BOYAmt
EOY	$5,409	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$207,700	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$172,980	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$59,323	BOYAmt
EOY	$34,720	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,508,212	BOYAmt
EOY	$1,855,989	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,952,564	BOYAmt
EOY	$2,358,026	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$76,973	BOYAmt
EOY	$18,662	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$1,075	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$78,048	BOYAmt
EOY	$18,662	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,585,813	BOYAmt
EOY	$2,186,210	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$288,703	BOYAmt
EOY	$153,154	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,874,516	BOYAmt
EOY	$2,339,364	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,952,564	BOYAmt
EOY	$2,358,026	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$290,991	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$163,857	NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments	$10,000	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$542,787	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$612,789	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$342,031	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$378,513	CurrentTaxYearMinus1YearAmt
Current Tax Year	$398,418	CurrentTaxYearAmt
Total	$2,274,538	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$315,488	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$333,735	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$213,156	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$67,497	CurrentTaxYearMinus1YearAmt
Current Tax Year	$140,710	CurrentTaxYearAmt
Total	$1,070,586	TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$60,501	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$102,902	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$121,448	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$26,835	CurrentTaxYearMinus1YearAmt
Current Tax Year	$52,843	CurrentTaxYearAmt
Total	$364,529	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$918,776	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,049,426	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$676,635	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$472,845	CurrentTaxYearMinus1YearAmt
Current Tax Year	$591,971	CurrentTaxYearAmt
Total	$3,709,653	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$227,505	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$495,554	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$185,856	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$245,492	CurrentTaxYearMinus1YearAmt
Current Tax Year	$231,854	CurrentTaxYearAmt
Total	$1,386,261	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$227,505	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$495,554	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$185,856	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$245,492	CurrentTaxYearMinus1YearAmt
Current Tax Year	$231,854	CurrentTaxYearAmt
Total	$1,386,261	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$2,323,392	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$8,863	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$15,410	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$26,912	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$24,319	CurrentTaxYearMinus1YearAmt
Current Tax Year	$31,424	CurrentTaxYearAmt
Total	$106,928	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$8,863	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$15,410	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$26,912	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$24,319	CurrentTaxYearMinus1YearAmt
Current Tax Year	$31,424	CurrentTaxYearAmt
Total	$106,928	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,313	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,595	CurrentTaxYearMinus3YearsAmt
Current Tax Year	$373	CurrentTaxYearAmt
Total	$3,281	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$928,952	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,066,431	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$703,547	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$497,164	CurrentTaxYearMinus1YearAmt
Current Tax Year	$623,768	CurrentTaxYearAmt
Total	$3,819,862	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.60820	PublicSupportCY509Pct
Public Support PY509	0.63930	PublicSupportPY509Pct
Investment Income CY	0.02800	InvestmentIncomeCYPct
Investment Income PY	0.01800	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	Part III, Section A, line 1	FormAndLineReferenceDesc
Explanation	Prior period adjustment of $10,000 was added to 2020 contributions.	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$51,325	OtherCostOrOtherBasisAmt
Depreciation	$48,540	DepreciationAmt
Book Value	$2,785	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$156,375	OtherCostOrOtherBasisAmt
Depreciation	$124,440	DepreciationAmt
Book Value	$31,935	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$34,720	TotalBookValueLandBuildingsAmt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	Nauti Nite	Event1Nm
Gross Receipts Event1	$65,301	GrossReceiptsEvent1Amt
Charitable Contri Event1	$24,319	CharitableContriEvent1Amt
Gross Revenue Event1	$40,982	GrossRevenueEvent1Amt
Non Cash Prizes Event1	$1,854	NonCashPrizesEvent1Amt
Food And Beverage Event1	$2,380	FoodAndBeverageEvent1Amt
Entertainment Event1	$600	EntertainmentEvent1Amt
Other Direct Expenses Event1	$10,586	OtherDirectExpensesEvent1Amt
Event2	Putt for Penguins	Event2Nm
Gross Receipts Event2	$55,999	GrossReceiptsEvent2Amt
Charitable Contri Event2	$32,749	CharitableContriEvent2Amt
Gross Revenue Event2	$23,250	GrossRevenueEvent2Amt
Cash Prizes Event2	$259	CashPrizesEvent2Amt
Non Cash Prizes Event2	$173	NonCashPrizesEvent2Amt
Rent Facility Costs Event2	$13,746	RentFacilityCostsEvent2Amt
Food And Beverage Event2	$1,277	FoodAndBeverageEvent2Amt
Other Direct Expenses Event2	$3,087	OtherDirectExpensesEvent2Amt
Other Events Total	1	OtherEventsTotalCnt
Gross Receipts Other Events	$22,983	GrossReceiptsOtherEventsAmt
Charitable Contri Other Events	$410	CharitableContriOtherEventsAmt
Gross Revenue Other Events	$22,573	GrossRevenueOtherEventsAmt
Gross Receipts Total	$144,283	GrossReceiptsTotalAmt
Charitable Contributions Tot	$57,478	CharitableContributionsTotAmt
Gross Revenue Total Events	$86,805	GrossRevenueTotalEventsAmt
Cash Prizes Total Events	$259	CashPrizesTotalEventsAmt
Non Cash Prizes Total Events	$2,027	NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events	$13,746	RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events	$3,657	FoodAndBeverageTotalEventsAmt
Entertainment Total Events	$600	EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events	$13,673	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$33,962	DirectExpenseSummaryEventsAmt
Net Income Summary	$52,843	NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, line 3	WAVE utilizes another organization to transmit and pay the salaries of the individuals who work for the WAVE Foundation.
Form 990, Part VI, Section B, line 11b	Prior to signing and filing the return, it will be sent to the board to review.
Form 990, Part VI, Section B, line 15a	Outside company used to hire new Executive Director in December 2021
Form 990, Part VI, Section C, line 19	Upon Request