WAVE FOUNDATION INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: WAVE FOUNDATION INC (EIN 61-1325992)
Tax period: 2020-01-01 to 2020-12-31
Filed: 2021-11-09
IRS object ID: 202103139349302170
Schema version: 2020v4.1
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 M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-11-09T10:28:45-06:00	ReturnTs
Tax Period End	2020-12-31	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	2020-01-01	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	Jacob Purcell	PersonNm
Person Title	Treasurer	PersonTitleTxt
Phone	8598151404	PhoneNum
Signature	2021-11-08	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Jacob	PersonFirstNm
Person Last	Purcell	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	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	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Scott Wingate	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	$517,681	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	12	VotingMembersGoverningBodyCnt
Voting Members Independent	11	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	120	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$342,031	PYContributionsGrantsAmt
CY Contributions Grants	$368,513	CYContributionsGrantsAmt
PY Program Service Revenue	$213,156	PYProgramServiceRevenueAmt
CY Program Service Revenue	$42,612	CYProgramServiceRevenueAmt
PY Investment Income	$26,912	PYInvestmentIncomeAmt
CY Investment Income	$54,836	CYInvestmentIncomeAmt
PY Other Revenue	$109,312	PYOtherRevenueAmt
CY Other Revenue	$31,154	CYOtherRevenueAmt
PY Total Revenue	$691,411	PYTotalRevenueAmt
CY Total Revenue	$497,115	CYTotalRevenueAmt
PY Grants And Similar Paid	$17,000	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	$315,732	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$366,085	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$92,966	CYTotalFundraisingExpenseAmt
PY Other Expenses	$233,486	PYOtherExpensesAmt
CY Other Expenses	$107,949	CYOtherExpensesAmt
PY Total Expenses	$566,218	PYTotalExpensesAmt
CY Total Expenses	$474,034	CYTotalExpensesAmt
PY Revenues Less Expenses	$125,193	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$23,081	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,754,834	TotalAssetsBOYAmt
Total Assets EOY	$1,952,564	TotalAssetsEOYAmt
Total Liabilities BOY	$56,809	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$78,048	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,698,025	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,874,516	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	$156,768	ExpenseAmt
Revenue	$37,321	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	$29,285	ExpenseAmt
Revenue	$27,415	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	$110,273	ExpenseAmt
Revenue	$620	RevenueAmt
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	$296,326	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	Yes (1)	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	5	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	Yes (1)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (1)	QuidProQuoContriDisclInd
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	12	GoverningBodyVotingMembersCnt
Independent Voting Member	11	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	0	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
Charles Acosta
Member (left 10/2020)	1.00	Yes (X)	$0	$0	$0
Kathy Dye
Secretary	1.00	Yes (X)	$0	$0	$0	Yes (X)
Dudley Taft
Lifetime Member	1.00	Yes (X)	$0	$0	$0
Robert Grossheim
Chair (left 12/2020)	2.00	Yes (X)	$0	$0	$0	Yes (X)
Tabitha Tolliver
Vice Chair	1.00	Yes (X)	$0	$0	$0	Yes (X)
Jeff Daniher
Member	1.00	Yes (X)	$0	$0	$0
Jeff Weisker
Treasurer	1.00	Yes (X)	$0	$0	$0	Yes (X)
Greg Flasch
Member	1.00	Yes (X)	$0	$0	$0
Shayna Nevermann
Member	1.00	Yes (X)	$0	$0	$0
Glen Schulte
Member (left 12/2020)	1.00	Yes (X)	$0	$0	$0
Jennifer Gothard
Member	1.00	Yes (X)	$0	$0	$0
Tom Sqouris
Member	1.00	Yes (X)	$0	$0	$0
Jacob Purcell
Member	1.00	Yes (X)	$0	$0	$0
Kim Snyder
Member	1.00	Yes (X)	$0	$0	$0
Marcus Liafook
Member (start 5/2020)	1.00	Yes (X)	$0	$0	$0
Scott Wingate
Executive Director	60.00		$109,958	$0	$12,861	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$109,958	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$12,861	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	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	$54,203	FundraisingAmt
Government Grants	$81,700	GovernmentGrantsAmt
All Other Contributions	$232,610	AllOtherContributionsAmt
Noncash Contributions	$36,946	NoncashContributionsAmt
Total Contributions	$368,513	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Education	611710	$37,321	$37,321
Conservation	611710	$4,671	$4,671
Volunteer Programs	611710	$620	$620

Field	Value	IRS element (for citing)
Total Program Service Revenue	$42,612	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$24,319	TotalRevenueColumnAmt
Exclusion	$24,319	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$30,517	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	$30,517	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$30,517	TotalRevenueColumnAmt
Exclusion	$30,517	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$26,835	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$54,203	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$18,425	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8,410	TotalRevenueColumnAmt
Exclusion	$8,410	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$24,885	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$2,141	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$22,744	TotalRevenueColumnAmt
Related Or Exempt Func Income	$22,744	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$497,115	TotalRevenueColumnAmt
Related Or Exempt Func Income	$65,356	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$63,246	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$318,321	TotalAmt
Program Services	$208,548	ProgramServicesAmt
Management And General	$26,138	ManagementAndGeneralAmt
Fundraising	$83,635	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$27,431	TotalAmt
Program Services	$25,739	ProgramServicesAmt
Management And General	$403	ManagementAndGeneralAmt
Fundraising	$1,289	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$20,333	TotalAmt
Program Services	$17,515	ProgramServicesAmt
Management And General	$670	ManagementAndGeneralAmt
Fundraising	$2,148	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$3,133	TotalAmt
Management And General	$3,133	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$2,388	TotalAmt
Program Services	$1,196	ProgramServicesAmt
Management And General	$607	ManagementAndGeneralAmt
Fundraising	$585	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$15,970	TotalAmt
Management And General	$15,970	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$12,472	TotalAmt
Program Services	$8,549	ProgramServicesAmt
Management And General	$934	ManagementAndGeneralAmt
Fundraising	$2,989	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$588	TotalAmt
Management And General	$543	ManagementAndGeneralAmt
Fundraising	$45	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$32,211	TotalAmt
Management And General	$32,211	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$8,629	TotalAmt
Program Services	$6,828	ProgramServicesAmt
Management And General	$1,801	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	FundraisingFundraisingAmt	Management And GeneralManagementAndGeneralAmt
Program Expenses	$19,585	$19,545	$40
Uniforms & Staff Expens	$10,536	$8,406		$2,130
Other Expenses	$2,437		$2,235	$202

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$474,034	TotalAmt
Program Services	$296,326	ProgramServicesAmt
Management And General	$84,742	ManagementAndGeneralAmt
Fundraising	$92,966	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$328,242	BOYAmt
EOY	$378,465	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$26,912	BOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$78,936	BOYAmt
EOY	$287	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$6,825	BOYAmt
EOY	$6,277	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$207,700	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$148,377	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$91,534	BOYAmt
EOY	$59,323	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,222,385	BOYAmt
EOY	$1,508,212	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,754,834	BOYAmt
EOY	$1,952,564	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$56,809	BOYAmt
EOY	$76,973	EOYAmt

Deferred Revenue DeferredRevenueGrp

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

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$56,809	BOYAmt
EOY	$78,048	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	$1,332,773	BOYAmt
EOY	$1,585,813	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$365,252	BOYAmt
EOY	$288,703	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,698,025	BOYAmt
EOY	$1,874,516	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,754,834	BOYAmt
EOY	$1,952,564	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$23,081	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$152,974	NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments	$436	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	$495,818	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$542,787	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$612,789	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$342,031	CurrentTaxYearMinus1YearAmt
Current Tax Year	$368,513	CurrentTaxYearAmt
Total	$2,361,938	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$237,253	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$315,488	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$333,735	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$213,156	CurrentTaxYearMinus1YearAmt
Current Tax Year	$67,497	CurrentTaxYearAmt
Total	$1,167,129	TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$97,627	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$60,501	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$102,902	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$121,448	CurrentTaxYearMinus1YearAmt
Current Tax Year	$26,835	CurrentTaxYearAmt
Total	$409,313	TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$97,624	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$60,501	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$102,902	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$121,448	CurrentTaxYearMinus1YearAmt
Current Tax Year	$26,835	CurrentTaxYearAmt
Total	$409,310	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$928,322	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$979,277	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,152,328	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$798,083	CurrentTaxYearMinus1YearAmt
Current Tax Year	$489,680	CurrentTaxYearAmt
Total	$4,347,690	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$359,827	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$227,505	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$495,554	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$185,856	CurrentTaxYearMinus1YearAmt
Current Tax Year	$245,492	CurrentTaxYearAmt
Total	$1,514,234	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	$359,827	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$227,505	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$495,554	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$185,856	CurrentTaxYearMinus1YearAmt
Current Tax Year	$245,492	CurrentTaxYearAmt
Total	$1,514,234	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$2,833,456	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,476	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,863	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$15,410	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$26,912	CurrentTaxYearMinus1YearAmt
Current Tax Year	$24,319	CurrentTaxYearAmt
Total	$79,980	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,476	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,863	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$15,410	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$26,912	CurrentTaxYearMinus1YearAmt
Current Tax Year	$24,319	CurrentTaxYearAmt
Total	$79,980	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,785	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,313	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,595	CurrentTaxYearMinus2YearsAmt
Total	$4,693	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$934,583	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$989,453	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,169,333	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$824,995	CurrentTaxYearMinus1YearAmt
Current Tax Year	$513,999	CurrentTaxYearAmt
Total	$4,432,363	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.63930	PublicSupportCY509Pct
Public Support PY509	0.57900	PublicSupportPY509Pct
Investment Income CY	0.01800	InvestmentIncomeCYPct
Investment Income PY	0.01640	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

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	$45,250	DepreciationAmt
Book Value	$6,075	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$156,375	OtherCostOrOtherBasisAmt
Depreciation	$103,127	DepreciationAmt
Book Value	$53,248	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$59,323	TotalBookValueLandBuildingsAmt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	Nauti Nite	Event1Nm
Gross Receipts Event1	$50,267	GrossReceiptsEvent1Amt
Charitable Contri Event1	$34,070	CharitableContriEvent1Amt
Gross Revenue Event1	$16,197	GrossRevenueEvent1Amt
Non Cash Prizes Event1	$3,021	NonCashPrizesEvent1Amt
Other Direct Expenses Event1	$3,805	OtherDirectExpensesEvent1Amt
Event2	Putt for Penguins	Event2Nm
Gross Receipts Event2	$11,648	GrossReceiptsEvent2Amt
Charitable Contri Event2	$8,183	CharitableContriEvent2Amt
Gross Revenue Event2	$3,465	GrossRevenueEvent2Amt
Non Cash Prizes Event2	$99	NonCashPrizesEvent2Amt
Other Direct Expenses Event2	$781	OtherDirectExpensesEvent2Amt
Other Events Total	1	OtherEventsTotalCnt
Gross Receipts Other Events	$19,123	GrossReceiptsOtherEventsAmt
Charitable Contri Other Events	$11,950	CharitableContriOtherEventsAmt
Gross Revenue Other Events	$7,173	GrossRevenueOtherEventsAmt
Cash Prizes Other Events	$617	CashPrizesOtherEventsAmt
Non Cash Prizes Other Events	$61	NonCashPrizesOtherEventsAmt
Rent Fclty Costs Other Events	$6,253	RentFcltyCostsOtherEventsAmt
Food And Beverage Other Events	$2,446	FoodAndBeverageOtherEventsAmt
Oth Direct Expnss Other Events	$1,342	OthDirectExpnssOtherEventsAmt
Gross Receipts Total	$81,038	GrossReceiptsTotalAmt
Charitable Contributions Tot	$54,203	CharitableContributionsTotAmt
Gross Revenue Total Events	$26,835	GrossRevenueTotalEventsAmt
Cash Prizes Total Events	$617	CashPrizesTotalEventsAmt
Non Cash Prizes Total Events	$3,181	NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events	$6,253	RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events	$2,446	FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events	$5,928	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$18,425	DirectExpenseSummaryEventsAmt
Net Income Summary	$8,410	NetIncomeSummaryAmt

Schedule M IRS990ScheduleM

Works Of Art WorksOfArtGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	26	ContributionCnt
Noncash Contributions Rpt F990	$2,905	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenuesTxt

Books And Publications BooksAndPublicationsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenuesTxt

Clothing And Household Goods ClothingAndHouseholdGoodsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Noncash Contributions Rpt F990	$5,857	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenuesTxt

Collectibles CollectiblesGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	29	ContributionCnt
Noncash Contributions Rpt F990	$2,335	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (8 entries)

Non Cash CheckboxNonCashCheckboxInd	DescDesc	ContributionContributionCnt	Noncash Contributions Rpt F990NoncashContributionsRptF990Amt	Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)	Travel	10	$17,329	FMV
Yes (X)	Entertainment	22	$3,830	FMV
Yes (X)	Food/Beverage	17	$3,265	FMV
Yes (X)	Pets/Animals	2	$425	FMV
Yes (X)	Sporting Goods	3	$400	FMV
Yes (X)	Health/Beauty	6	$350	FMV
Yes (X)	Craft Supplies	8	$200	FMV
Yes (X)	Jewelry	2	$50	FMV

Field	Value	IRS element (for citing)
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	0	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 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 C, line 19	Upon Request