WAVE FOUNDATION INC: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: WAVE FOUNDATION INC (EIN 61-1325992)
Tax period: 2015-01-01 to 2015-12-31
Filed: 2016-11-15
IRS object ID: 201623209349309032
Schema version: 2015v2.1
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 I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-11-15T13:24:28-06:00	ReturnTs
Tax Period End	2015-12-31	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	2015-01-01	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	Scott Wingate	PersonNm
Person Title	Executive Director	PersonTitleTxt
Phone	8598151404	PhoneNum
Signature	2016-11-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

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

Field	Value	IRS element (for citing)
Tax	2015	TaxYr
Build TS	2017-02-10 21:41:12Z	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	$462,512	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	The 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 500 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.The Wave Foundation provides curriculum for teachers and furthers aquatic educational goals by providing education and funding conservation projects in North America, South America and South Africa the foundation also trains and schedules volunteers to provide e	ActivityOrMissionDesc
Voting Members Governing Body	13	VotingMembersGoverningBodyCnt
Voting Members Independent	12	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	500	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$218,862	PYContributionsGrantsAmt
CY Contributions Grants	$214,043	CYContributionsGrantsAmt
PY Program Service Revenue	$87,666	PYProgramServiceRevenueAmt
CY Program Service Revenue	$140,788	CYProgramServiceRevenueAmt
PY Investment Income	$2,219	PYInvestmentIncomeAmt
CY Investment Income	$2,896	CYInvestmentIncomeAmt
PY Other Revenue	-$4,814	PYOtherRevenueAmt
CY Other Revenue	$58,262	CYOtherRevenueAmt
PY Total Revenue	$303,933	PYTotalRevenueAmt
CY Total Revenue	$415,989	CYTotalRevenueAmt
PY Grants And Similar Paid	$25,825	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$26,043	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$111,590	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$126,379	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$15,278	CYTotalFundraisingExpenseAmt
PY Other Expenses	$91,655	PYOtherExpensesAmt
CY Other Expenses	$129,902	CYOtherExpensesAmt
PY Total Expenses	$229,070	PYTotalExpensesAmt
CY Total Expenses	$282,324	CYTotalExpensesAmt
PY Revenues Less Expenses	$74,863	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$133,665	CYRevenuesLessExpensesAmt
Total Assets BOY	$312,581	TotalAssetsBOYAmt
Total Assets EOY	$504,636	TotalAssetsEOYAmt
Total Liabilities BOY	$3,497	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$66,527	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$309,084	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$438,109	NetAssetsOrFundBalancesEOYAmt
Mission	The 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	$107,498	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$111,251	RevenueAmt
Desc	Educational Programs - provides curriculum for teachers and furthers the educational goals of the Newport Aquarium programs include institute classes, summer camp, outreach programs, toddler programs and the Gemini programs and provides grants to several area schools for children's admission to the Aquarium.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$60,296	ExpenseAmt
Grant	$26,043	GrantAmt
Revenue	$53,107	RevenueAmt
Desc	Conservation program - provides education and funding for conservation projects in North and South America and South Africa and the Ecotour Travel program. Also includes merchandise sales which Animal art, animal adoptions, brick campaign, shark tooth necklaces and KY wild cards. Funds raised from sale of these items helps support our conservation programs.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$16,822	ExpenseAmt
Desc	Volunteer programs - train and schedule volunteers to provide education in the interaction of exhibits of the Newport Aquarium volunteer programs include exhibit interpreters, dive program, summer naturalist teen program, husbandry volunteers and more.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$184,616	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
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
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	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	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 With Officer Ent	0	BusinessRlnWithOfficerEntInd
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	0	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
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	13	GoverningBodyVotingMembersCnt
Independent Voting Member	12	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	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 (14 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
Michael Driver
Member	0.00	Yes (X)	$0	$0	$0
Anthony Sperelakis
Member	0.00	Yes (X)	$0	$0	$0
Charles Acosta
Member- joined 5/15/15	0.00	Yes (X)	$0	$0	$0
Kathy Dye
Member- joined 4/15/15	0.00	Yes (X)	$0	$0	$0
Michelle Herd
Member- joined 5/15/15	0.00	Yes (X)	$0	$0	$0
Mike Barton
Member- left 5/15/15	0.00	Yes (X)	$0	$0	$0
Joseph Meyer
Member- left 6/15/15	0.00	Yes (X)	$0	$0	$0
Dudley Taft
Lifetime Member	0.00	Yes (X)	$0	$0	$0
Gwendolyn Steffen
Secretary	0.00	Yes (X)	$0	$0	$0	Yes (X)
Elizabeth Shaffer
Vice Chair	0.00	Yes (X)	$0	$0	$0	Yes (X)
Robert Grossheim
Treasurer	0.00	Yes (X)	$0	$0	$0	Yes (X)
Mark Evans
Chair	0.00	Yes (X)	$0	$0	$0	Yes (X)
Julie Uffman
Development Coordinator	30.00	Yes (X)	$23,346	$0	$2,335	Yes (X)
Scott Wingate
Excutive Director - joined 4/15	50.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$23,346	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$2,335	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	$50,871	FundraisingAmt
Government Grants	$99,400	GovernmentGrantsAmt
All Other Contributions	$63,772	AllOtherContributionsAmt
Noncash Contributions	$15,831	NoncashContributionsAmt
Total Contributions	$214,043	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Education	611710	$111,251	$111,251
Conservation	611710	$29,537	$29,537

Field	Value	IRS element (for citing)
Total Program Service Revenue	$140,788	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,470	TotalRevenueColumnAmt
Exclusion	$2,470	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$426	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	$426	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$426	TotalRevenueColumnAmt
Exclusion	$426	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$76,057	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$50,871	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$43,192	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$32,865	TotalRevenueColumnAmt
Exclusion	$32,865	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$26,901	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$3,331	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$23,570	TotalRevenueColumnAmt
Related Or Exempt Func Income	$23,570	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	Uniforms	Desc
Business	900099	BusinessCd
Total Revenue Column	$1,827	TotalRevenueColumnAmt
Exclusion	$1,827	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,827	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$415,989	TotalRevenueColumnAmt
Related Or Exempt Func Income	$164,358	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$37,588	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$17,043	TotalAmt
Program Services	$17,043	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$5,000	TotalAmt
Program Services	$5,000	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$4,000	TotalAmt
Program Services	$4,000	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$25,680	TotalAmt
Program Services	$17,182	ProgramServicesAmt
Management And General	$7,774	ManagementAndGeneralAmt
Fundraising	$724	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$100,699	TotalAmt
Program Services	$78,999	ProgramServicesAmt
Management And General	$16,724	ManagementAndGeneralAmt
Fundraising	$4,976	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$5,825	TotalAmt
Management And General	$5,825	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$36	TotalAmt
Management And General	$36	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$28,963	TotalAmt
Management And General	$28,963	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$2,786	TotalAmt
Program Services	$362	ProgramServicesAmt
Management And General	$934	ManagementAndGeneralAmt
Fundraising	$1,490	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$13,815	TotalAmt
Program Services	$6,821	ProgramServicesAmt
Management And General	$3,861	ManagementAndGeneralAmt
Fundraising	$3,133	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$6,708	TotalAmt
Management And General	$2,258	ManagementAndGeneralAmt
Fundraising	$4,450	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$2,377	TotalAmt
Program Services	$1,076	ProgramServicesAmt
Management And General	$1,221	ManagementAndGeneralAmt
Fundraising	$80	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$6,858	TotalAmt
Program Services	$4,965	ProgramServicesAmt
Management And General	$1,468	ManagementAndGeneralAmt
Fundraising	$425	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$8,901	TotalAmt
Program Services	$7,285	ProgramServicesAmt
Management And General	$1,616	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$7,043	TotalAmt
Program Services	$1,386	ProgramServicesAmt
Management And General	$5,657	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Progrann Expenses	$32,319	$32,319	$0	$0
Uniforms & Staff Expens	$8,519	$8,178	$341	$0
Other Expenses	$5,752		$5,752

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$282,324	TotalAmt
Program Services	$184,616	ProgramServicesAmt
Management And General	$82,430	ManagementAndGeneralAmt
Fundraising	$15,278	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$152,709	BOYAmt
EOY	$294,060	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,218	BOYAmt
EOY	$2,470	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,982	BOYAmt
EOY	$1,600	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$3,212	BOYAmt
EOY	$7,047	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$91,831	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$12,332	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$55,468	BOYAmt
EOY	$79,499	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$96,992	BOYAmt
EOY	$119,960	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$312,581	BOYAmt
EOY	$504,636	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$3,497	BOYAmt
EOY	$66,527	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,497	BOYAmt
EOY	$66,527	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$309,084	BOYAmt
EOY	$438,109	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$309,084	BOYAmt
EOY	$438,109	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$312,581	BOYAmt
EOY	$504,636	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$133,665	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$4,640	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
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	$150,366	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$197,402	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$154,057	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$218,862	CurrentTaxYearMinus1YearAmt
Current Tax Year	$214,043	CurrentTaxYearAmt
Total	$934,730	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$69,342	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$63,586	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$99,352	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$87,666	CurrentTaxYearMinus1YearAmt
Current Tax Year	$164,358	CurrentTaxYearAmt
Total	$484,304	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$219,708	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$260,988	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$253,409	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$306,528	CurrentTaxYearMinus1YearAmt
Current Tax Year	$378,401	CurrentTaxYearAmt
Total	$1,419,034	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$80,595	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$94,691	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$98,300	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$125,320	CurrentTaxYearMinus1YearAmt
Current Tax Year	$145,290	CurrentTaxYearAmt
Total	$544,196	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,500	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,000	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$5,000	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,000	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,000	CurrentTaxYearAmt
Total	$28,500	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$84,095	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$99,691	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$103,300	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$130,320	CurrentTaxYearMinus1YearAmt
Current Tax Year	$155,290	CurrentTaxYearAmt
Total	$572,696	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$846,338	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$12	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$12	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$683	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,219	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,470	CurrentTaxYearAmt
Total	$5,396	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$12	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$12	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$683	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,219	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,470	CurrentTaxYearAmt
Total	$5,396	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$104,187	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$87,889	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,105	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$68,128	CurrentTaxYearMinus1YearAmt
Current Tax Year	$38,028	CurrentTaxYearAmt
Total	$306,337	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$323,907	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$348,889	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$262,197	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$376,875	CurrentTaxYearMinus1YearAmt
Current Tax Year	$418,899	CurrentTaxYearAmt
Total	$1,730,767	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.48900	PublicSupportCY509Pct
Public Support PY509	0.44650	PublicSupportPY509Pct
Investment Income CY	0.00310	InvestmentIncomeCYPct
Investment Income PY	0.00200	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

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,745	OtherCostOrOtherBasisAmt
Depreciation	$369	DepreciationAmt
Book Value	$2,376	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$28,196	OtherCostOrOtherBasisAmt
Depreciation	$3,786	DepreciationAmt
Book Value	$24,410	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$60,890	OtherCostOrOtherBasisAmt
Depreciation	$8,177	DepreciationAmt
Book Value	$52,713	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$79,499	TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt	$517,709	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$4,640	NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts	$75,667	DonatedServicesAndUseFcltsAmt
Other Revenue	$30,692	OtherRevenueAmt
Revenue Not Reported	$101,719	RevenueNotReportedAmt
Revenue Subtotal	$415,990	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$415,990	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$388,684	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$75,667	DonatedServicesUseFcltsAmt
Other Expenses Included	$30,692	OtherExpensesIncludedAmt
Expenses Not Reported	$106,359	ExpensesNotReportedAmt
Expenses Subtotal	$282,325	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$282,325	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part XI, Line 2d - Other Adjustments:	Cost of goods sold 3,331. Fundraising 27,361.
Part XII, Line 2d - Other Adjustments:	Fundraising 27,361. Cost of goods sold 3,331.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	Nauti Nite	Event1Nm
Gross Receipts Event1	$91,779	GrossReceiptsEvent1Amt
Charitable Contri Event1	$37,951	CharitableContriEvent1Amt
Gross Revenue Event1	$53,828	GrossRevenueEvent1Amt
Non Cash Prizes Event1	$16,075	NonCashPrizesEvent1Amt
Food And Beverage Event1	$375	FoodAndBeverageEvent1Amt
Entertainment Event1	$900	EntertainmentEvent1Amt
Other Direct Expenses Event1	$15,667	OtherDirectExpensesEvent1Amt
Event2	Putt for Penguins	Event2Nm
Gross Receipts Event2	$21,071	GrossReceiptsEvent2Amt
Charitable Contri Event2	$7,356	CharitableContriEvent2Amt
Gross Revenue Event2	$13,715	GrossRevenueEvent2Amt
Non Cash Prizes Event2	$1,060	NonCashPrizesEvent2Amt
Rent Facility Costs Event2	$5,197	RentFacilityCostsEvent2Amt
Food And Beverage Event2	$688	FoodAndBeverageEvent2Amt
Other Direct Expenses Event2	$1,169	OtherDirectExpensesEvent2Amt
Other Events Total	1	OtherEventsTotalCnt
Gross Receipts Other Events	$14,078	GrossReceiptsOtherEventsAmt
Charitable Contri Other Events	$5,564	CharitableContriOtherEventsAmt
Gross Revenue Other Events	$8,514	GrossRevenueOtherEventsAmt
Cash Prizes Other Events	$213	CashPrizesOtherEventsAmt
Non Cash Prizes Other Events	$400	NonCashPrizesOtherEventsAmt
Rent Fclty Costs Other Events	$960	RentFcltyCostsOtherEventsAmt
Food And Beverage Other Events	$63	FoodAndBeverageOtherEventsAmt
Oth Direct Expnss Other Events	$425	OthDirectExpnssOtherEventsAmt
Gross Receipts Total	$126,928	GrossReceiptsTotalAmt
Charitable Contributions Tot	$50,871	CharitableContributionsTotAmt
Gross Revenue Total Events	$76,057	GrossRevenueTotalEventsAmt
Cash Prizes Total Events	$213	CashPrizesTotalEventsAmt
Non Cash Prizes Total Events	$17,535	NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events	$6,157	RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events	$1,126	FoodAndBeverageTotalEventsAmt
Entertainment Total Events	$900	EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events	$17,261	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$43,192	DirectExpenseSummaryEventsAmt
Net Income Summary	$32,865	NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	University of Hawaii Foundation	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2444 Dole Street Bachman Hall 105	AddressLine1Txt
City	Honolulu	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96822	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	990085260	RecipientEIN
IRC Section	501(c)(3)	IRCSectionDesc
Cash Grant	$5,000	CashGrantAmt
Purpose Of Grant	Hammerhead Shark Research	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	Scholarships	GrantTypeTxt
Recipient	5	RecipientCnt
Cash Grant	$5,000	CashGrantAmt
Valuation Method Used	Cost	ValuationMethodUsedDesc
Non Cash Assistance	College Scholarship	NonCashAssistanceDesc

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part I, Line 2:	FormAndLineReferenceDesc
Explanation	Grantee's are required to submit a grant proposal. The proposal is discussed with the Conservation Fund Committee. If the Conservation Fund Committee wishes to fund the proposal, it is passed onto the WAVE Board of Directors for final approval. Grantee's are asked to submit a report on how the funds were then spent.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section B, line 11	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
Form 990, Part IX, line 11g	Other Professional Fees: Program service expenses 0. Management and general expenses 28,963. Fundraising expenses 0. Total expenses 28,963.
Form 990, Part XII Line 2c	The organization did not change its selection or oversight process during the current year.