WAVE PROGRAM: Form 990EZ, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- WAVE PROGRAM (EIN 81-3074590)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-03-14
- IRS object ID
- 201940739349200514
- Schema version
- 2018v3.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-03-14T08:47:18-07:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 770296692 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Finn & Cohen CPAs APC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 425 Pacific Street Suite 302 | AddressLine1Txt |
| City | Monterey | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93940 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 813074590 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Wave Program | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WAVE | BusinessNameControlTxt |
| Phone | 8316266080 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1160 Seaview Ave | AddressLine1Txt |
| City | Pacific Grove | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93950 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Diane M Resetar | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2019-03-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Mark Kintz CPA | PreparerPersonNm |
| PTIN | P00966850 | PTIN |
| Phone | 8313755166 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | www.thewaveprogram.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $49,888 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $48,050 | ContributionsGiftsGrantsEtcAmt |
| Investment Income | $1,838 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Total Revenue | $49,888 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $97,578 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $589 | FeesAndOtherPymtToIndCntrctAmt |
| Printing Publications Postage | $200 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $37,209 | OtherExpensesTotalAmt |
| Total Expenses | $135,576 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$85,688 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $271,096 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $185,408 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $270,248 | BOYAmt |
| EOY | $184,888 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $848 | BOYAmt |
| EOY | $610 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $271,096 | BOYAmt |
| EOY | $185,498 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $90 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $271,096 | BOYAmt |
| EOY | $185,408 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | The Wave Program is formed (i) to provide recreation, educational and cultural programs for youth who reside within the City of Pacific Grove or who are enrolled in the public schools within the Pacific Grove Unified School District and (ii) to support and enhance programs offered by Pacific Grove High School and the elementary schools within the Pacific Grove Unified School District. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | The 2nd year of b | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $86,538 | GrantsAndAllocationsAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $86,538 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (7 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| Diane M Resetar | ||
| President | 1.00 | $0 |
| Stephen M Adams | ||
| Treasurer | 3.00 | $0 |
| Gilles Gameiro | ||
| Executive Sec | 1.00 | $0 |
| Jim Hemphill | ||
| Director | 1.00 | $0 |
| Don Mothershead | ||
| Director | 1.00 | $0 |
| Frank Snowden | ||
| Director | 1.00 | $0 |
| Roxanne Viray | ||
| Director | 1.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Organization Filed990 T | false | OrganizationFiled990TInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Initiation Fees And Cap Contri | $0 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $0 | GrossReceiptsForPublicUseAmt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Darryl C Smith | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1160 Seaview Ave | AddressLine1Txt |
| City | Pacific Grove | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93950 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8313734131 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Form720 Filed | false | Form720FiledInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Related Org Sect527 Org | false | RelatedOrgSect527OrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
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 Minus2 Years | $400,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $25,076 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $48,050 | CurrentTaxYearAmt |
| Total | $473,126 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $400,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $25,076 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $48,050 | CurrentTaxYearAmt |
| Total | $473,126 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $473,126 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $63 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,799 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,838 | CurrentTaxYearAmt |
| Total | $3,700 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $63 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,799 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,838 | CurrentTaxYearAmt |
| Total | $3,700 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $400,063 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $26,875 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $49,888 | CurrentTaxYearAmt |
| Total | $476,826 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| First5 Years509 | Yes (X) | First5Years509Ind |
| Public Support CY509 | 0.00000 | PublicSupportCY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
Schedule B IRS990ScheduleB
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (15 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1009 | Depreciation $238 |
| Other Expenses.1012 | Insurance $2598 |
| Other Expenses.1 | Daycamp Supplies and apparel $14867 |
| Other Expenses.2 | School Facilities $7401 |
| Other Expenses.3 | Leadership Program $2691 |
| Other Expenses.4 | Outside Services $2632 |
| Other Expenses.5 | Small donations $2029 |
| Other Expenses.6 | Internet/website $1938 |
| Other Expenses.7 | Payroll service fees $1622 |
| Other Expenses.8 | Equipment Rental $698 |
| Other Expenses.9 | Marketing $269 |
| Other Expenses.10 | Bank fees $191 |
| Other Expenses.13 | Licenses $35 |
| Other Assets.1004 | Miscellaneous - Beginning $848 Miscellaneous - Ending $610 |
| Total Liabilities.1 | Payroll taxes payable - Beginning $0 Payroll taxes payable - Ending $90 |
Comments